The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting information for the concerned parties to finance these projects. In order to highlight the challenges associated with the funding of small and medium enterprises and the role of accounting information in reducing those challenges, a questionnaire was prepared. As the government authorities are the ones responsible for the accomplishment of these projects, a questionnaire form was distributed in the proje

     Harold Pinter often portrays the dilemma of obliterated figures that are incapable of feeling of their own existences. These figures feel exhausted and frustrated in a world that deprives them their humanity. They retreat into a limited world where they look for security and protection. The characters' feeling of security is threatened by outside forces represented by intruding persons who stand for the mysterious powers that are indefinable. The conflict between these intruders and the characters finally ends with the characters’ defeat. The reason for the intruders' attack on the victims remains ambiguous and is not explained. The element of mystery pervades Pinter's plays and represents one of

 Most statistical research generally relies on the study of the behaviour of different phenomena during specific time periods and the use of the results of these studies in the development of appropriate recommendations and decision-making and for the purpose of statistical inference on the parameters of the statistical distribution of life times in  The technical staff of most of the manufacturers in the research units of these companies deals with censored data, the main objective of the study of survival is the need to provide information that is the basis for decision making and must clarify the problem and then the goals and limitations of this study and that  It may have different possibilities to perform the

Acquires this research importance of addressing the subject (environmental problems) with
age group task, a category that children pre-school, and also reflected the importance of
research, because the (environmental problems) constitute a major threat to the continuation
of human life, particularly the children, so the environment is Bmchkladtha within
kindergarten programs represent the basis of a hub of learning where the axis, where the
kindergarten took into account included in the programs in order to help the development of
environmental awareness among children and get them used to the sound practices and
behaviors since childhood .
The research also detected problem-solving skills creative with kids Riyad

   The oil sector in Iraq suffered from several difficulties led to the decline and reduction of oil production and the deterioration of refineries and transport pipeline status in addition to the weakness of the technology side and the prevalence of financial and administrative corruption besides the high costs of rehabilitation of the oil sector and also administrative and institutional problems still ongoing. 

 In spite of Iraq's possession of vast oil wealth allows him to play an important role in the international energy market، he is still under the level. The production of oil doesn'<

The working of the some designer was recognize by the Production and introduction of the design which have special stemp and style determind by the experience and the Knowledge ability for the Designer which change the ordinaries shape to the develops shaps bening ideas and new meanings un known to the viewen make the design at high level of creative and the designer acquest experiennce and new skill in his way for the designs and the art march-out which clearly demonstrate on all the graphical work so the high research conserned on the knowledge and detect about the methods constructing of the ability and expernence for the graphic designer become it is decisive worker in effective or net effective the designers work and any consist whi

substitution is considered a method of meaning enrichment and is a formal substitution for the letter or the word inside the text, and it is an expression substitution that is a replacement of an element of a text with a formal or graphic element, and a substitution of a latter form by a previous vocalization, thus it results in a cohesive expression. Replacement inside the text happens through the existing relation between the word or the letter and the form within the phenomenon that is based on enhancing the meaning in a way that delimits the context. There are many studies and researches written about replacement, especially in the textual linguistics that focused on the literary and linguistic texts. Hence, the researcher found that

Business incubator is a new effective mechanism in developing small projects through its introductions of a new integral system of services. It aims at supporting and developing making new projects. Hence, there is a big number of factors that are interrelated in the processes of preparation for those projects. Those factors are: organizing the incubator and the market available for the projects attached to them and the work programs which will have to be implemented. Those small projects represent more than 98% of the total work institutions in the world. Also it has become responsible for a ration reaching half of the national output of those countries. These projects have created between 40 to 80% of job opportunities availabl

    Community peace is achieved in law-based states Constitutional institutions with competence and powers, and otherwise that peace is shaken and begins to collapse. The movement of individuals and groups in the State is regulated by law The law and its proper application without selectivity or exception, and then the sense of equal opportunity and equal rights grows every citizen looks at his spouse, what he has, and when he is unbalanced, a sense of frustration and stealing of rights is generated Societal peace suffers from the shocks of instability and what is reflected in the surrounding environment. Instead of production, demolition takes place, which impedes the achievement of the required peace.  

Witnessing human societies with the turn of the century atheist twenty huge revolution in information , the result of scientific and technological developments rapidly in space science and communications , and that made the whole world is like a small village not linked by road as it was in ancient times, through the rapid transportation as was the case a few years ago , thanks to the remote sensing devices that roam in space observant everything on the ground , that the information networks that overflowed the world a tremendous amount of information provided for each inhabitants of the earth , which made this information requirement for human life and human survival and well-being , as it has allowed that information to humans opportun