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Performance Auditing Of Hotels Sector Under (Covid-19) And It’s Reflection On The Outcome Of Activity
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Abstract:

              The hotel sector is one of the most vital sectors exposed to risks, and the authorities concerned with control must take their active and influential role in putting the hotel sector on the right track and compatible with the internationally approved approaches, and the importance of auditing the performance of the hotel sector in light of the (Covid-19) pandemic is embodied in the fact that it gives a clear and realistic picture to the management and regulatory bodies about the performance and activities of this sector and the shortcomings and deviations that must be addressed, and also helps government decision makers to obtain appropriate information about the performance and activities of this The sector and the extent to which it can develop its performance in the future , Therefore, the research sought to identify the (Covid-19) pandemic that occurred during the research period and its reflection on the performance of the hotel Research sample, as well as to identify the reality of auditing the hotel Research sample and develop indicators to measure the performance of the sector and identify its reflection on the result of the activity, and the research problem lies in the impact of the (Covid-19) pandemic on the hotel sector, which was represented in the decline in revenues derived from the operational activities it performs, as this pandemic led to a weak turnout of customers to the hotel, which was reflected On the percentage of accommodation in hotel rooms and revenues derived from services provided to guests, The research was based on the premise that the outbreak of the (Covid-19) pandemic affects hotel performance and is reflected as a result of the activity, and the research reached several conclusions, the most important of which is that during the year 2020, the impact of the (Covid-19) pandemic was reflected on the performance of the hotel The research sample and the result of its activity, as the room occupancy rate reached its lowest level compared to other years under research due to the weak turnout of Iraqi guests as a result of the imposition of a curfew in Iraq, as well as the lack of turnout of guests from outside Iraq, especially in The second and third quarters of the year due to the strict measures of most countries, which resulted in the closure of airports and the suspension of flights to other countries, and the research reached several recommendations, the most important of which is the need for the hotel management to conduct a serious study to find alternative investment opportunities that contribute to increasing the hotel's resources, which would reduce the impact of such a pandemic on the result of the activity.

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Publication Date
Tue Oct 01 2019
Journal Name
Poultry Science
Effect of using ionized water on some productive and physiological performance of Japanese quails
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This study was conducted to explore the effects of using ionized water on the productive and physiological performance of Japanese quails (Coturnix japonica). Our study was conducted at a private farm from 20th April, 2016 to 13th July, 2016 (84 d). One hundred 42-day-old Japanese quail chicks were used, divided randomly into 5 groups with 4 replicates. Treatments consisted in a control group (T1 - normal water:), alkaline (T2 - pH 8 and T3 - pH 9), and acidic water (T4 - pH 6 and T5 - pH 5). All birds were fed a balanced diet of energy and protein. The egg production ratio, egg weight, cumulative number of eggs, egg mass, feed conversion ratio, productivity per hen per week, and effects on plasma lipids, uric acid, glucose, calcium, and ph

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The influences of fashion on the design of fabrics and fashion at the time of contemporary social transformations
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The design of fabrics and fashion is manifested by aesthetic advantages betting with the movement of society in its quest to develop as an independent art in itself that is linked to the values and aesthetic concepts of other arts and what appears in them of intellectual systems calling for renewal and modernity. Which brought about a wide change in public taste, as well as a desire for innovation . Which made fashion an interesting aesthetic phenomenon and taste is always subject to change constantly to comply with the social variables that occur in human life, as the fashion that appears in a certain era of time and takes a great distance from spreading as something new and out of the ordinary is in fact the fruit of the development of

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of some robust methods in the presence of problems of multicollinearity and high leverage points
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Abstract

The multiple linear regression model of the important regression models used in the analysis for different fields of science Such as business, economics, medicine and social sciences high in data has undesirable effects on analysis results . The multicollinearity is a major problem in multiple linear regression. In its simplest state, it leads to the departure of the model parameter that is capable of its scientific properties, Also there is an important problem in regression analysis is the presence of high leverage points in the data have undesirable effects on the results of the analysis , In this research , we present some of

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Inhibitory Effects of Aqueous Extract of Garlic on Growth and Keratinase Activity of Trichophyton Mentagrophytes
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Background: The effect of garlic extracton fungal
growth and keratinolytic activity was studied in
Trichophytonmentagrophytes as one of the major
etiologic agents of human and animal dermatophytosis
in Baghdad and other parts of the World.
Objective: To investigated an alternative
antidermatophyte with minimum side effects which is
plant based and biodegradable natural product
Methods: Culture conditions for 30 isolates of T.
mentagrophytes isolated from human dermatophytosis
from both sexes with ages of 5-63 years in Central
Medical city for the period July 2009 to October 2009
were cultured on specific solid medium.
Results: The aqueous extract of garlic at various
concentrations inhibited the

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
في ترشيد التكاليف البيئية ABC تطبيق اسلوب الكلفة على اساس النشاط: بحث تطبيقي في شركة تعبئة الغاز
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   The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.

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Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Extracts from Zygophyllum Fabago on Growth and Activity of Candida Albicans and Aspergillus Flavus
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The study  was conducted to evaluate  the anti fungal activity of

water and alcohol ic  extracts (cold and  hot) and the crude alkaloid

extracts  of  leaves, seeds  and  roots  of  Zygophyllum  fabago  plant against a standard isolate of C. albicans and an isolate of A. jlavus which was proved to produce aflatoxins. Investigation of presence of active antimicrobial compounds in this plant parts was carried out, crude al kaloid extract was also separated using TLC technique. The antifungal activity of all these extracts was estimated against the two fungi.  Results showed  variation  in  anti fungal

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Publication Date
Thu Mar 03 2022
Journal Name
Rawal Medical Journal
Functional outcome of closed reduction of supracondylar humerus fracture with cross Kirschner wire in children
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Objective: To evaluate the functional outcome of percutaneous cross two K wires fixation for Gartland types II and III fractures of humerus. Methodology: This prospective study included80 patients with supracondylar humeral fracture, who underwent closed reduction and fixation by two crossed Kirschner wires. We included children with age < 15 years with closed fractures with Gartland types II and III, while the patient with vascular injury, open, irreducible fractures were excluded. The patients were following up for 6 months and assessed functionally by Flynn’s criteria. Results: The mean age of patients was 8.1 years. Trauma while child playing was the main mechanism of injury in 43 (59.8%) children and 46 (57.5%) fractures were of the

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Scopus
Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Outcome of surgical untethering of tethered cord syndrome in adults due to spina bifida occulta
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Background:. Children with spina bifida occulta require early surgery to prevent neurological deficits. The treatment of patients with a congenitally tethered cord who present in adulthood remains controversial.

Objective: The aim of this study is to describe the outcome obtained in 61 adult patients with congenital TCS and no prior surgical treatment who underwent surgical untethering.

Methods: This prospective study was conducted on 61 adult patients who underwent surgical untethering for spina bifida occulta at four neurosurgical centers in Baghdad / Iraq  between March 2000 and January 2018. Patients who had undergone prior myelomeningocele repair or tet

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Publication Date
Wed Apr 03 2024
Journal Name
International Journal Of Economics And Finance Studies
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE
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The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse

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Scopus
Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Assessing the Influence of Moisture Damage under Repeated Load on Multilayer Interface Bond Strength of Asphalt Concrete
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The performance and durability of the asphalt pavement structure mainly depend on the strength of the bonding between the layers. Such a bond is achieved through the use of an adhesive material (tack coat) to bond the asphalt layers. The main objective of this study is to evaluate the effect of moisture in conjunction with repeated traffic loads on the strength of the bonding between asphalt layers using two types of tack coats with different application rates. Using the nominal maximum size of aggregate (NMAS), the layers were graded (25/19) and (19/9.5) mm. The slabs of multilayer asphalt concrete were prepared using a roller compactor using two types of tack coats to bond between layers, namely rapid curing cut back a

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