Makki, Mohammed Rasool [1] ; Kadhim, Ruaa Naseer [2] [1] Midle technical university,kut- technical institute,wasit,Iraq [2] Faculty of Administration & Economics, WASIT UNIVERSITY, IRAQ Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol.