The competition in the hotel sector, globalization and the development of new information have forced the sector to continuously seek new techniques and arrangements to remain competitive through hotel industry companies, including Benchmarking and the application of this method in the hotel sector. The selection of the Rashid International Hotel by the Ministry of Tourism as a leading hotel or benchmark for comparison of other hotels in Iraq, and the selection of two hotels in Baghdad for comparison, namely (Ishtar International Hotel, Baghdad International Hotel) and the choice also by the Ministry of Tourism, N is to correct the course of practice to manage the cost and diagnosis of the weakness of the strengths and weaknesses in the

A series of batch demulsification runs were carried out to evaluate the final emulsified water content of emulsion samples after the exposure to microwave. An experimental study was conducted to evaluate the effects of a set of operating variables on the demulsification performance. Several microwave irradiation demulsification runs were carried out at different irradiation powers (700, 800, and 900 watt), using water-in-oil emulsion samples containing different water contents (20-80%, 30-70%, and 50-50%) and salt contents (10000, 20000, and 30000 ppm). It was found that the best separation efficiency was obtained at 900watt, 50% water content and 160 s of irradiation time. Experimental results showed that microwave radiation method can

The types of traditional houses vary from region to region according to physical and non-physical circumstances, and Sulaymaniyah city is characterized by a type of traditional houses that differ significantly from those in most cities and regions neighboring are always different from the general pattern that is prevalent in the region and the Muslim world.

The aim of this research is to study the cause of this difference or distinction in the traditional houses in Sulaimaniyah city, by comparing the most common models in these houses and comparing them with the general models of village houses that originally existed in the region to relaize the convergence and contrast between them. The research was based on a co

The current study is concerned with the analysis of spatial and temporal to death the elderly population in the city of Baghdad and at the level of administrative units Minor (districts and the areas) depending on the general population census of the province of Baghdad, data for 1997 and data from the Ministry of Health Department of Health and Vital Statistics for 2013.
The study showed differing age and quality of mortality rates at the level of administrative units of the study area, and notes the high mortality rates of elderly people of all age groups in 2013 compared to 1997, and this is due to security conditions after the USA occupation, and the accompanying conditions have affected the increase in mortality rates.

Abstract:

               The aim of the research is to evaluate the practice of banking departments for strategic foresight represented by its dimensions (environmental scanning, future vision, scenarios, reconfiguration) and its relationship to the organizational brilliance represented by dimensions (brilliance of leadership, brilliance of service and innovation, brilliance of knowledge, brilliance of employees), as the research was applied in A number of private Iraqi commercial banks represented by (Baghdad, Iraqi Investment, Iraqi Middle East Investment, Commercial Gulf, Ashur International Investment, Al Mansour Investment, Via Iraq Invest

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

      Teaching techniques are the vehicles, which are used by teachers to help pupils learn and gain experiences and create positive classroom activities, as much as these techniques are varied, they lead to successful and fruitful learning in the foreign language. They help teachers achieve their objectives (Asowrth, 1985: 124).

    The English language teacher's work is an active and purposeful one when he can plan carefully and frequently make the necessary changes in the contents and methods of teaching programme to fit the interest and needs of pupils. It seems that the majority of primary English teachers' interests does not go far in planning their work, and do not understand which o

methodology six sigma Help  to reduce defects by solving problems effectively, and works Lean to reduce losses through the flow of the manufacturing process and when integrating these two methodologies (Lean and six sigma), the methodology of Lean six sigma will form the entrance to the organizers of the optimization process and increase the quality and reduce lead times and costs . by focusing on the needs of the customer. this process uses statistical tools and techniques to analyze and improve processes.

 We have conducted this research in the General Company for Electrical Industries and adopted its product (machine cooling water three taps) as a sample for research. In order to determine t