This study sought to determine the impact of spreading the culture of quality in improving the quality of tourism service in some hotels in Erbil governorate. The theme of excellence in providing service and attention to it has become the concern of most organizations in general and tourism service organizations in particular. Tourists try to establish the mental status of customers about their tourism organizations had to pay attention to the quality of service provided to the customer and work to develop them to the advanced stages of satisfaction and happiness of customers and this will certainly positively affect the improvement of service in the tourism sector, Of the research variables were examined statistically by distrib

In a controversy between the intellectuals and doctors of Legal and Islamic
scholars, about the legality of medication organs and human parts, comes this
study, in order to reveal the controls of Islamic in that issue above, and to show the
effectiveness of Islam and its role, and the extent needed in the treatment of
problems intractable, and the resolution of the controversy in the case above, in
order to preserve the human dignity and the right integration of physical, and
prevents from Aptmalh, and included in the financial contracts, and to achieve that
goal, presented the study to the issue of the rule of medication and look to Islam to
him, and the rule of therapeutics in human organs, and the views of Almj

    Marriage is a sacred bond in all religions, including the Islamic law, but the early marriage in particular – as the focus of my research - is common in Islamic regions, especially for girls, and it has been approved by Islamic law in accordance with special criteria and

This research is an attempt to prove the scientific tendency in the Islamic philosophical heritage through a review of the most important ideas of intellectual and philosophical theories brought by the philosophers of this

The God Almighty prefer on the Arab nation, and entrusted to carry his message to the secular world as a whole, , gave her all necessities of life in terms of location, who are the heart in the earth's surface. From this blessed place emerged the greatest civilizations and the world has ever known for it than in human history, a four empires Alsamyat

The Crusade-Mongol alliance against the Islamic World represents one of the most serious issues ever experienced by the Islamic World and the challenges ever faced by the Muslims during the Middle Ages. Having failed to win victory over Muslims when the Crusaders were about to withdraw and declare defeat, there appeared a force

Abstract:
the system of Administrative Control in organizations meets the need to check on the optimal use and proper resources and conservation to achieve the objectives sought by the organization, hence the system of Administrative Control  is part of the overall system in any organization that has undergone evolution always to be able to keep up with progress in the development of other sciences, and that the growth of coherence between subordinates in the organization means the ability to influence the opinions, ideas and attitudes to change it for directions the organization and its values ​​and this is reflected positively on the coherence of the organization, the researcher interest of the imp

This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

Abstract:
This research aims to the importance of oil in achieving economic
security in the Arab. Oil is not an ordinary subject and returns it significance to
the followings:
1. The importance of skipping a source of energy.
2. The importance of oil as raw material for petrochemical industry.
3. The importance of the oil sector as an area of foreign investment
4. The importance of oil in the marketing activities, transport, insurance
and various services
In addition to the importance of oil in general and the Arab oil has
additional strategic advantages such as geographic location, And the
magnitude of reserves and production of heavy investment costs are relatively
simple, And the ability to meet the

Since 1990 internal combustion engines and variable systems has been considered as emission. Noise can be defined as undesirable sound, and in high levels it can be considered ahealth hazard. Large internal combustion engines produce high levels of noise. In many countries there are laws restricting the noise levels in large engine rooms and fixed applications. Locomotives engines have the minimum emission influence because of noise control techniques capability.

In this paper study on a single cylinder internal combustion engine was conducted. The engine works by adding ethanol to gasoline, at variable speeds, without adding ethanol, and with adding 10 and 20% ethanol in volumetric ratio. Using one sound insulator or two or with