الفهرس 
الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The overall objective of this study is an attempt to identify various financial problems that face small and medium sized enterprises in the Kurdistan region of Iraq. from the viewpoint of the owners of those enterprises and the perspective of managers in banks that finance these projects. For the data to be analysed two statistical tools Chi-Square Test and Mann-Whitney are used. The study data was collected by a (questionnaire) survey that comprises of a list of the views of small and medium entrepreneurs prepared to systematic random sample strength of 500 individuals, and a list of the managers of the banks under study, oriented to all private banks in the Kurdistan region -Iraq-strong survey 38 individuals. Results of the study show that there is a significant relationship between the enterprise categories and the problems of small and medium-sized enterprises concerning variables of financing (problems) sources of short-term and long-term; the proportion of guarantees to the value of the loan and the level of interest rates required by the bank and grace period before repayment of the loan and the impact of taxes and fees the availability of government financial support. The results also indicate that there is a lack of significant relationship between the enterprise categories and the impact of the rising cost of feasibility studies. Regarding the results of the samples taken for the banks, this study finds that there is the absence of significant differences between the views of the local bank managers and the views of foreign banks managers about most of the variables in this study. These variables include; the qualifications of enterprise owners and financial statements for projects, the age of the enterprise and the guarantees provided for the loan. However, there are significant differences between the views of managers and directors of local banks and foreign banks on the majority of the elements of variable personal relations between entrepreneurs and officials of banks Based on the study result, following recommendations were male: First, efforts have to be made to increase the level of investor’s competence in terms of the management of small and medium enterprises. This is through the dissemination of awareness amongst the owners of these projects that is essential to adjust their economic and trade according to financial basis and proper accounting, and the statement of the importance of this as a requirement to provide confidence in the banks, which facilitates the process of obtaining loans. Second, banks should treat small and medium-sized enterprises in the Kurdistan Region-Iraq in with a more simplified procedures in obtaining loans, within simple conditions in terms of facilities and allow a more flexibility quality of collateral required, and reduce the interest rate on special loans for small enterprises prices. Third, to encourage small and medium enterprises, government should provide them with incentives, facilities and financial support. This is from an increase for loans that are provided through the Ministry of Labour and Social Affairs in the Kurdistan-Iraq region through a package of incentives and facilities in the form of tax exemptions for a certain period of the project, and protection from foreign competition, as well as exemptions from import duties for these projects.