In recent years, social media has been increasing widely and obviously as a media for users expressing their emotions and feelings through thousands of posts and comments related to tourism companies. As a consequence, it became difficult for tourists to read all the comments to determine whether these opinions are positive or negative to assess the success of a tourism company. In this paper, a modest model is proposed to assess e-tourism companies using Iraqi dialect reviews collected from Facebook. The reviews are analyzed using text mining techniques for sentiment classification. The generated sentiment words are classified into positive, negative and neutral comments by utilizing Rough Set Theory, Naïve Bayes and K-Nearest Neighbor

 The Sufi poetry of Ibn Al-Faridh represents a true image of the spiritual  experience, in which he presented the bright aspects of  his experience, and his suffering in it, by formulating it in a poetic form, because the Sufi poetry is the result of an experience in which the Sufi seeks to achieve his goal of reaching the truth, and this is why Ibn Al-Faridh made his poetry a tool for expression on his own experience, the poet reflected his Sufi life in which he moved rhymes and weights.

   The poet Ibn Al-Faridh stands as a witness to his making of  Sufi poetry in the service of the purpose of who said, it is the embodiment of the Sufi journey in the stages, and the fluctuation in the places and si

Abstract                          

 Should be the goal of Government controls, including environmental controls and safety laws to protect citizens from the harmful effects of negative secreted by human's additions and changes in the environment. and perhaps the protection aspects of the protection of citizens from the adverse effects of communications towers, including those produced by towers of health effects. The people the right to choose the nature of the physical environment, which should not be imposed on them by others. Communications towers are one of the main problems that have been

ان الاستثمار في راس المال البشري االمتمثل بالقوى العاملة مرتبط بالتنمية المستدامة وان الانسان هو الثروة الحقيقية للأمم. والانفاق على التعليم تكون له انعكاسات ايجابية على الواقع الاقتصادي ووالاجتماعي والسياسي. ومن اجل تحديد العوامل المؤثرة على القوى العاملة تم تحليل العلاقة السببية (كرانجر) بين القوى العاملة و عدد الخريجين والسكان وعدد الجامعات والناتج المحلي الاجمالي والانفاق على االتعليم العالي ، بوجو

The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

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Insurance companies play a dual and vital role in the economy in which they operate in two directions. The first is to protect investments from the various risks that threaten them by paying compensation in the event of one of these risks, which prevents companies from leaving the economic cycle and achieving social benefit because of continuity of the company means continuity The payment of taxes to the state and the payment of salaries and wages to employees and employees, in addition to the economic ties in front and background, which integrate the company with other companies (that stop the company can lead to the cessation of other companies), the second trend is that the trap The insurance company obtains the amounts of insurance p

Abstract

The term public budget defects became nowadays a chronic, economical phenomenon, almost all the countries weather advanced or development country suffered from it, despite the different visions to economic schools of a thought to accept or reject the deficit in public budget but the prevailed opinion that is needed to rule the role of the state by reducing the public spending which led to continuous deficits in public budget and the consequent upon increase in government borrowing, increase taxes on income and wealth, thus weakening the in contrive for private investment which contributed to the increase of in flationary stagnation, it became a duty to state covered by the lack of financial sources

The sustainable competitive advantage for organizations is one of the requirements for value creation, which centered on the possession of scarce resources that achieve maximum flows to invest in intellectual capital, if what has been interest in them, measured and employed the way properly and style, so I figured the need for new technologies to enable organizations to measure the intellectual and physical assets and to assess its performance accordingly, so it sheds search light on the measurement of the added value of existing knowledge using the standard value-added factor is the intellectual (value added intellectual coefficient) (VAIC) and to develop a set of assumptions about the extent of the difference between the sample

The study aims to make an in-depth  analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology  and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,

The research discusses the need to find the innovative structures and methodologies for developing Human Capital (HC) in Iraqi Universities. One of the most important of these structures is Communities of Practice (CoPs) which contributes to develop HC by using learning, teaching and training through the conversion speed of knowledge and creativity into practice. This research has been used the comparative approach through employing the methodology of Data Envelopment Analysis (DEA) by using (Excel 2010 - Solver) as a field evidence to prove the role of CoPs in developing HC. In light of the given information, a researcher adopted on an archived preliminary data about (23) colleges at Mosul University as a deliberate sample for t