This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .

  The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.

    The study believed that this situation would not be achieved unless the hotel industry will app

ABSTRACT

     The researcher seeks to shed light on the relationship analysis and the impact between organizational values in all its dimensions (Administration Management, Mission, relationship management, environmental management) and strategic performance (financial perspective, customer perspective, the perspective of internal processes, learning and development) in the presidency of Two Universities of Baghdad & Al-Nahrain, it has been formulating three hypotheses for this purpose.

      The main research problem has been the following question: Is there a relationship and the impact of bet

The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula

The current research seek to known the strategic planning for the taxes and its important , and its effect upon the investment , and this research was be in the general board of taxes, and the economical directorate of the ministry of finance , therefore this research started from the problem below: 

• What level of the important and type of the research changeable of the research ( the strategic planning for the taxes and investment) in the research organization ?
• Is there any relation of the join and effect of the changeable of the research (the strategic planning for the taxes and investment)in the research organization ?

Therefore this research depended a hypotheti

The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to

تبحث هذة الدراسة واحداً من العناصر المهمة في تكوين المنجز النحتي الا وهي الحركة, ويرصد البحث التطور الحاصل في عملية تجسيدها وتوظيفها في العمل الفني عموماً والنحتي بشكل خاص وفقاً  للمتغير الإسلوبي والتقني في تجسيدها. وقد حددت مشكلة البحث بالتساؤل الأتي: ماالأساليب والتقنيات التي إتبعها الفنان في تجسيد الحركة ضمن تكوين المنجز الجمالي؟  وهدف البحث إلى الكشف عن الإسلوب وتطور التقنية الحاصلة في ذلك المجال.

The presence of the other representations in the story of modern Arabic
The other who seek to discuss his presence is the other west, and is nothing new to bring the other whatever, especially the Western literature, especially after the opening of the East West and the occurrence of encounters many Whatever the reasons for them or their causes, and the prevalence of the phenomenon influenced by this Western, and therefore his presence in this literature of any had sex. And certainly our presence (we) also in the literature of the other, and this is very natural, created by the convergence of intellectual, cultural and human, which led to the emergence of the cultural theme of conflict between East and West, and these conflicts take d

الرؤيا واداء التشكيل في النحت العراقي المعاصر