Abstract

  The study aims to find out the impact of expectations and perceptions in determining the position of the customer service quality received by him. Represent the expectations and perceptions customer’s key of service quality determinants. The customer's requirements and needs main pivot, who must be built all events and activities and efforts of service organizations, including the hotel and organizations that operate in an environment known as highly competitive , intensification and  complexity of the conditions set by the customer and increasing day after day. The study sample of three Luxury hotels in Kurdistan region of Iraq a model. The use of service quality m

The research aims to use performance indicators and financial criteria in evaluating the economic feasibility of the company's insurance portfolios. In addition to identifying the strengths and weaknesses in portfolio's performance to enhance the strengths and address the weaknesses. This is consistent with research problem that dealt with the performance indicators, economic feasibility of company's portfolios and contributing to their improvement, reducing the financial and insurance risks associated with company's business. The research’ sample is represented by the Iraqi Insurance Company as it is one of the oldest financial institutions operating in the insurance sector. It has identified (5) insurance portfolios (marine, engineer

Abstract                                           

           The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets,

This work evaluates the economic feasibility of various production scenarios for the Zubair reservoir in the Kifl oil field using cash flow and net present value (NPV) calculations. The Kifl field is an exploratory field that has not yet been developed or assessed economically. The first well was drilled in 1960, and three other wells were later drilled to assess the oil accumulation, so in this research, Different production scenarios were evaluated economically. These scenarios were proposed based on the reservoir model of the Zubair formation in the field. The research methodology used QUE$TOR software to estimate capital expenditures (CapEx) and operating expenditures (OpEx) based on field-level data, production prof

It is no secret to everyone that the Arab individual suffers from poor self-awareness and political awareness, which made the state and the importance of its existence and preserving its institutions not among his interests, which made researchers wonder about the possibility of strengthening it and the extent of its impact on the future of building the contemporary Arab state. So, the study attempts to addressing the issue of community awareness and its impact on building the state through a clear intellectual vision that blended what is social and political to define the concept of community awareness and highlight its importance and role as a basic pillar in shaping and building modern Arab countries in the Arab world and ways to enha

The internet is a basic source of information for many specialities and uses. Such information includes sensitive data whose retrieval has been one of the basic functions of the internet. In order to protect the information from falling into the hands of an intruder, a VPN has been established. Through VPN, data privacy and security can be provided. Two main technologies of VPN are to be discussed; IPSec and Open VPN. The complexity of IPSec makes the OpenVPN the best due to the latter’s portability and flexibility to use in many operating systems. In the LAN, VPN can be implemented through Open VPN to establish a double privacy layer(privacy inside privacy). The specific subnet will be used in this paper. The key and certificate will

The research problem revolves around the Iraqi public's use of digital television and cinematic websites، and their importance to the academic study and society، as it examines the public's relationship with these websites، usage habits، and the reasons for their interaction with them. And for the prevalence of this phenomenon of use، it was necessary to address the intensity، intentionality، and timing of use to theoretically root the subject of the study، which is one of the modern studies in Iraq and the Arab world. The survey approach، where the research was based on the theory of uses and gratifications that confer positivity and activity on the mass media audience.

     The researchers designed

         Values ​​are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values ​​are everything. The concept of values ​​is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values ​​because they relate to individuals. Individuals differ in many things, such as perception,