S. Al-Jubouri I, G. Al-Tammi K. Human Resources Management under the Strategic Direction in the College of Economics & Management An Analytical Study from a Cost Perspective. TANRA [Internet]. 2024 Sep. 1 [cited 2025 Sep. 5];43(143):27-49. Available from: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/30230