The infrastructure is one of the basic components of the tourism industry in Iraq in general and in Najaf in particular, in spite of there are obstacles and problems that which are hindered the development of tourism in Iraq, some of them are related to the tourism industry itself, some are related to the security and political situation, and some are related to poor management of tourism. However, the infrastructure is considered the cornerstone of the success of the tourism industry in Iraq and other countries, if it is available, it can be a potential indicator of success, and on the contrary, it is a hindrance to go forward. The aim of this research is to shed light on the availability of requirements for the success of the tourism industry as far as the infrastructure is concerned. As for the method used, it is the random horizontal survey, by distributing a questionnaire to a random sample of visitors or tourists to the city of Najaf. Although the tourism industry in Iraq has the potential to create and expand the economic activities and commercial services, and help to create new and developing urban communities. However, the tourism industry needs a kind of integrated services, which start with the qualified and trained human component, and advanced infrastructure. Overall evaluation of infrastructure services was on the basis of ranks, the first rank is average and the second rank is acceptable while the third rank was good and the fourth rank is poor. Hence, the infrastructure which is supporting the spatial development is not likely to be more than two thirds of the evaluation outside the good evaluation, or it is in the third rank as seem in the overall evaluation of the infrastructure in Najaf, this leads to a review of infrastructure planning as an important factor in the development of the tourism industry in Najaf. The local government and the private sector must invest in a kind of integrated services, which start with the qualified and trained human element and infrastructure.
اتضح لنا ما تقدم ان ما يسمى بالتنمية البشرية المستدامة لا تعدو تكون غير سياسة لتحشيد واستقطاب القوى المضادة للتقدم وتحويلها الى جيش موغل في منافعه بعد تشريكه بجرائم الامبريالية وتوظيفه ضد شعبه بإسم التنمية، وبإسم قلب لسلم الاولاويات، وتحريف تاريخ التقدم والتطور الذي لم يبني عرشه لا بتقديم الرعاية الانتاجية، الاقتصادية على الرعاية الاجتماعية، طيلة حقبة زمنية تجاوزت الاربعة قرون. ولما كان عصياً قلب ال
... Show More
المقدمة ومنهجية البحث
تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.
وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,
كما تعرف أيضا بأنها (الأ
... Show More
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
... Show MoreGod Almighty singled out Arab nation to carry divine messages، and make them the land of Iraq to store the soil prophets and apostles and grandchildren of Al al-Bayt، peace be upon them as they were and are still a beacon for people، Shrines and monuments and flags، frequented by science students from various walks of life، were are shrines representing the name of Iraq by the private and the nation of Islam in general، sung by the preacher and artist and writer
ان شركات التأمين وبسبب طبيعة نشاطها التأميني تتجمع لديها أموال ضخمة عن الأقساط التي تحصلها من المؤمن لهم, ولغرض عدم ترك هذه الاموال عاطلة, فأنه يتم استثمارها في مجالات وأدوات استثمار متنوعة لتحقيق عوائد منها. هذا ولغرض تحديد وتوجيه هذه الاموال في مجال أو أداة الاستثمار المناسبة أو تحديد مدى جدوى هذه الاستثمارات, فانه يتم تقييمها, وهناك عدة نماذج رياضية لتقييم بدائل الاستثمار في شركات التأمين, إلا أنه لا
... Show More
The research aims at defining the level of the school environment and the social adjustment of the sample due to the sex and the relation among them. The two researchers have stated the school environment scale counting on the theoretical background and previous studies. As for the social adjustment scale, the researchers have used the scale of (Al-Kindy, 2001) and the school environment scale is implicated on (112) students. The schools and the students were elected in a random way. Whereas the social adjustment scale is implicated on (30) teachers in order to know their ratio of the student's adjustment. The results have appeared the satisfaction of the students on the private school environment within their school aspects (the directo
... Show MoreThis paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB ) to find the optimal solution
The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr
... Show More
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).
&n
... Show More