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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 May 16 2023
Journal Name
Political Sciences Journal
Peaceful coexistence between social components and its impact on political stability in the province of Nineveh
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The issue of peaceful coexistence between societies is the topic of the hour, as it is one of the important issues in this era, especially in days when conflicts and conflicts abound, and even wars in the name of religion, gender, race, language, and the like. The world, so that single-mindedness and adherence to one opinion and intolerance to it became the method of dialogue in our world today, as writing in the field of peaceful coexistence, peace-building, tolerance, pluralism, and acceptance of the other is one of the new fields of knowledge in Iraq in general and in Nineveh Governorate in particular, as peaceful coexistence is one of the basic needs And necessary for the presence of individuals in societies, and it requires the achi

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Ebusiness And Egovernment Studies
THE ROLE OF STRATEGIC VIGILANCE ON STRATEGIC PERFORMANCE OF OIL INDUSTRY IN IRAQ: MODERATING ROLE OF LEADERSHIP STYLE
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The success of an organization is significantly influenced by strategic performance, a focal point in recent scholarly investigations and regulatory considerations. This study delves into the examination of the impact of strategy formulation, implementation, and evaluation on the strategic performance within the context of the oil industry in Iraq. Additionally, the research explores the moderating influence of leadership style on the relationship between strategy formulation, implementation, evaluation, and strategic performance in the Iraqi oil industry. Data collection involved the utilization of survey questionnaires distributed to selected employees of Iraqi oil companies. Statistical analysis, specifically SPSS-AMOS, was employed to s

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Theoretical Study of The Influence of Donor Sensitize Dye on Performance of Dye-sensitized Solar Sells DSSCs
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    In this paper, a theoretical study was introduced to discussion the  Influence of donor senstizer on efficiency of solar cell with clear  focusing on dye senstized solar cell DSSCs applications was presented. Use of donor  as -sensitizer dye in solar cells was a viable contender in photovoltaics due to their spectrum of excited state to transfer more elkectrons to conduction band of semiconductor  .In this study, two systems Alq3/ZnO and D149/ZnO devices taken with same two solvents .Transtion energy ,coupling strength and transtion parameters are used to calculate the  electron current density , it  uses to calculate the photovoltic characteristic I-V ,fill factor and the efficiency of th

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Publication Date
Fri Jan 01 2021
Journal Name
Basra Journal Of Science
Effects of Thicknesses of Two Different Gate Insulators on the Performance of Pentacene Based Organic Field Effect Transistor
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In this paper, a simulation of the electrical performance for Pentacene-based top-contact bottom-gate (TCBG) Organic Field-Effect Transistors (OFET) model with Polymethyl methacrylate (PMMA) and silicon nitride (Si3N4) as gate dielectrics was studied. The effects of gate dielectrics thickness on the device performance were investigated. The thickness of the two gate dielectric materials was in the range of 100-200nm to maintain a large current density and stable performance. MATLAB simulation demonstrated for model simulation results in terms of output and transfer characteristics for drain current and the transconductance. The layer thickness of 200nm may result in gate leakage current points to the requirement of optimizing the t

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Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of corporate governance on narrowing the expectations gap in the audit work environment (field study)
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The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

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Crossref
Publication Date
Thu Dec 16 2021
Journal Name
Open Access Macedonian Journal Of Medical Sciences
A Comparative Study of Pediatric Fracture Shaft Femur Fixating by Plate and Screws Using Lateral Approach Between Subvastus Lateralis and Transvastus Lateralis Outcome
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BACKGROUND: Femoral shaft fracture is a common fracture in pediatric age group reaching 62% of all fracture shaft femur in children in spite of rapid union rate and successful conservative treatment but some cases need surgical intervention and one of the methods using plate and screw by the lateral approach. AIM: This study aims to compare functional outcome fixation of mid-shaft femur fracture in children by plate and screws between (subvastus lateralis and transvastus lateralis) regarding infection, union, and limitation of knee movement. PATIENT AND METHOD: The study was done on 30 children who had diaphyseal fracture femur in Al-Kindy Teaching Hospital in period (April 2018–April 2020) with 6 months follow-up, and the pa

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Publication Date
Sat Dec 30 2023
Journal Name
مجلة نسق
Evaluating the Students’ Performance in the College of Education for Women in Using the Digital Transformation
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This study aims at evaluating the performance of MA students in the College of Education for Women in using the digital transformation and identifying the significant difference in performance evaluation according to the variable of academic qualification (Master or PHD). In order to achieve the aim of the research the researcher prepared a questionnaire of 20 items, and this happens after the researcher's getting acquaintance of the literature of previous studies related to the variable of the research. The apparent validity of the items was examined by exposing them to 10 juries specialized in education, psychology and evaluation and measurement. The stability of the items was examined via two methods, the test-repetition and half-divisio

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Econometrics of the impact of financial inclusion on banking stability in Iraq
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        Financial inclusion refers to the access of financial services at low cost and high-quality from the formal financial sector to all segments of society, especially marginalized groups, and then use and benefit from them. Financial inclusion is also associated with banking stability, as well as with financial integrity and financial protection for the consumer, therefore, it achieves a number of objectives, the most important of which is to support and enhance banking stability. This is what made it attract the attention of many countries and central banks recently.

     The study aims to show the impact of financial inclusion indicators on ban

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Publication Date
Wed Aug 28 2019
Journal Name
Journal Of Engineering
     Influent Flow Rate Effect On Sewage Pump Station Performance Based On Organic And Sediment Loading
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The performance of sewage pumps stations affected by many factors through its work time which produce undesired transportation efficiency. This paper is focus on the use of artificial neural network and multiple linear regression (MLR) models for prediction the major sewage pump station in Baghdad city. The data used in this work were obtained from Al-Habibia sewage pump station during specified records- three years in Al-Karkh district, Baghdad. Pumping capability of the stations was recognized by considering the influent input importance of discharge, total suspended solids (TSS) and biological oxygen demand (BOD).  In addition, the chemical oxygen demands (COD), pH and chloride (Cl). The proposed model performanc

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Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Effect of soaking with bread yeast extract on sorghum seed germination under salt stress conditions
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Salt stress negatively affects germination and seedling growth. Sorghum cultivars (Bohuth70, Inqath and Rabeh), seed soaking in dry yeast extract (3, 6 and 9 g l-1) in addition to dry seeds and electrical conductivity (4, 10 and 16 dS m-1) were studied. Traits of germination ratio at first and final counts, lengths of radicle and plumule, seedling dry weight and seedling vigour index were studied. The cultivar of Bohuth70 and concentration of yeast extract (9 g l-1) were superior at all studied traits, while all traits values were reduced with increased saline stress. The combination (Bohuth70×9×4) was superior to most other treatments at first and final counts, radicle length and seedling dry weight, while superiority of plumule length a

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Scopus (7)
Scopus