Abstract:

 Sought the search to find out what small businesses, the importance of funding, and the role of funders in supporting such projects, which have been addressed in the search through a sample of government banks (Rafidain and Rasheed) and private banks (the Middle East, the Gulf, North, Assyria) and a sample of Small projects borrowed from these banks, but in order to achieve that rely researchers on scientific methods discreet marked by the curriculum descriptive analytical method which is based on the compilation of facts and information then collated and analyzed to reach acceptable results, as well as data collection tool (checklist) was whereby examine questions of a sample of

تشكل  التغيرات الحاصلة في اسعار النفط تحديا" حقيقيا" لاستمرار عملية النمو في العراق, وامام الحكومة فرصة كبيرة لإيجاد حلول ناجعة لمشكلة تزايد عجز الموازنة العامة من خلال اللجوء الى اصدار ادوات الدين العام الداخلي والخارجي, وهذا يتطلب بناء استراتيجية لإقامة وتطوير سوق السندات الحكومية في العراق, لتتمكن الحكومة من خلاله توفير مصادر تمويل اضافية, تسهم في تمويل الانفاق الاستثماري الحكومي ودعم النمو ودعم

The contract for iease public hospitals to the private sector is one of the administrative contracts in which all the elements of the administrative contract are available. It is signed by the administration represented by the Minister of Health. It is presented to a public hospital which is one of the public facilities that provide medical services. The Ministry of Health may also apply to the Leased Hospital. It may also amend the contract in accordance with the public interest, in addition to the possibility of dissolving the contract without recourse to the courts in case the tenant violates the terms of the contract, The State resorted to it in the event that it is unable to provide medical services within the required range, as it

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s

Attention is one of the mental processes of knowledge that play an important role in the life of the individual in general and the child's life, in particular, the child relates to the external environment through its interaction with it, to achieve the adjustment with his environment and harmony with his community.

Much ness and multiplicity of information sources make the child need to scan and exploration to provide the appropriate response by handling sensory stimuli involving the discovery of stimulus and receive it by sensory devices then pay attention to it and realizing and storing it in memory and restoring it in the next positio

The childhood stage is considered the most important stage of all the stages through
the human being’s life. In this stage the human being will be more affected by the various
factors that surround him/her. The first five years of his/her life leave a great impact not only
on the human being personality, but also on his/her whole life. Therefore, it is worthwhile tobe concerned with and focus at the raising up and the teaching of the child during the
childhood stage.
The mission of raising up children in this era - the era of globalization and information
bursting or news flooding – has become a very difficult or even an impossible mission.
Furthermore, not only in the Arabic world, but also all over the world, t

The childhood period includes nursery period is the most period that the child wants to discover and knowledge and that we see it in daily and normal activity that he does it. And after creating  the science aspects  and growth it by children and that is one of goals the Education and this goal is requested a style education includes a corrective scientific aspects and creating them and getting them by experience that getting it by visits many places of nurseries and meeting some of teachers and search about the program working and application it and notes a problem  that summarized that is not found a science program used by teacher to teach the science aspects for children that realized her goals and needs to gro

The study aimed at the following:

    Identify the differences in average scores core  thinking skills kindergarten children by variable sex (male - female), and by variable age (5.6 - 5.11).

To achieve this researcher adopted a standardized test of core thinking skills for the kindergarten children, which was built and standardization by the researcher Meyada Asaad Mussa 2012 . applied test on a sample of (814) ) boys and girls who were randomly chosen form,  from directorates of Baghdad Education Adoption of the proportional distribution.