أ.د حميد عبيد عبد                       

      الباحث سجى باسم أحمد

Abstract

The evaluation of projects is one of the most important stages of the project .the final decision is made to choose the pest investment alternatives and to determine the most appropriate means of distributing resources therefor it is considered a fundamental pillar in the economic and social development process .the service sector occupies the largest proportion of the (G. D .p) and the diversity of services .the Iraqi economy is a recreational services of areas that enthuse, the Iraqi individual and the Iraqi family and accordingly was chosen the subject of the research entitled assessment of the financial and economic performance of the city of Nawara property for the period(2016-2017)

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