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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
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
The Synoptic Characteristics, Causes, and Mechanisms of Kahlaa Tornado in Iraq on 14th April 2016
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In this study, an analysis of the synoptic characteristics, causes and mechanisms of Kahlaa tornado event was carried out. This tornado occurred on 10:30 UTC (1:30 pm Iraq Local Time) on 14 April 2016 to the north of Kahlaa town in Maysan governorate. We analyzed surface and upper charts, weather conditions, the damage indices, the dynamical features and the instability of the tornado. The analysis showed that there was a low pressure system which was an extension of the Monsoon low in addition to a supercell thunderstorm and a jet stream aloft. The cold trough and high relative vorticity at 500 hPa level, the humid warm wind blowing from the south and the dry cold wind from the north contributed to the initiation of the tornado. Accordi

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
DOMINATION OF CONTENT OVER FORM IS ONE OF THE PROBLEMS OF CHILDREN’S STORIES IN IRAQ
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The stories of children in Iraq during the past two decades have received a number of important scientific studies. Despite tyranny of the historical study method on most of these studies, they have been and still are very important, because they have established a chronicle of this literary style that has been neglected and based not only on the academic level and serious in-depth university studies but also on the enclosed sight that doesn’t consider studied art as an innovation with its specificity and its typical technical components. While many of the public impressions and self-reflections contributed to the dominance of some of the provisions and concepts that were circulated as critical remarks and adopted by som

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Publication Date
Wed Sep 01 2021
Journal Name
Nanomedicine Research Journal
Preparation, Characterization, Antimicrobial and Antitumor Activity of Chitosan Schiff base / PVA / PVP Au, Ag Nanocomposite in Treatment of Breast Cancer Cell Line
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Objective(s): Biocompatibility, non-toxicity, minimal allergenicity, and biodegradability are all characteristics of chitosan. Other biological properties of chitosan have been reported, including antitumor, antimicrobial and antioxidant activities. This research aim is the synthesis of drug compounds by preparation and characterization of polymer chitosan Schiff base and chitosan Schiff base / Poly vinyl alcohol / poly vinyl pyrrolidone Nanocomposite and study applications (anticancer cell line, antimicrobial agents). Methods: Chitosan Schiff base was prepared from the reaction of chitosan with carbonyl group of 4-nitro benzaldehyde. Polymer blend have been prepared by solution casting method. Chitosan Schiff base mixing with PVA and PVP

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Publication Date
Sun Nov 20 2022
Journal Name
Journal Of New Zealand Studies
The Impacts of Environmental-Geomorphology of the Kut Barrage on the Tigris Waterway and the Neighboring regions
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The research dealt with the effect of Kut Barrage on the geomorphological processes and the natural environment system in the course of the Tigris between the cities of Al-Ahrar and Kut in central Iraq. It was clear from the research the contribution of Kut Barrage in changing the surface runoff system between the front and back of the barrage, as well as changing the type of processes and the prevailing geomorphic forms, as the sedimentation activates the front of the barrage and erosion at its back, which affected the change in the morphology of the river, sediment retention at the front of the barrage, the burial of the bottom and reducing the validity of the stream. This also affects the efficiency of the barrage’s work and coastal er

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Facial Emotion Images Recognition Based On Binarized Genetic Algorithm-Random Forest
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Most recognition system of human facial emotions are assessed solely on accuracy, even if other performance criteria are also thought to be important in the evaluation process such as sensitivity, precision, F-measure, and G-mean. Moreover, the most common problem that must be resolved in face emotion recognition systems is the feature extraction methods, which is comparable to traditional manual feature extraction methods. This traditional method is not able to extract features efficiently. In other words, there are redundant amount of features which are considered not significant, which affect the classification performance. In this work, a new system to recognize human facial emotions from images is proposed. The HOG (Histograms of Or

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Publication Date
Tue Feb 20 2024
Journal Name
Aip Conference Proceeding
Evaluation and production of predictive maps on the impact of climate factors on the the land cover for the Baghdad city for the period (1999-2021)
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The general objective of the research is to better understand changes in land cover and their impact on climatic factors by measuring changes in land cover for the Baghdad city for the period 1999-2021 and evaluating changes in land cover and measuring changes in climatic factors (relative humidity and evaporation). This study from 1999 to 2021 and in two different seasons: the April of the growing season and August the dry season. When using the supervised classification method to determine the differences, the results showed remarkable changes, the study showed the spatial variations in LC from 1999 to 2021 as follows: increase in the vegetation and water bodies during April and decrease this in August while the soil and built up decreas

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Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The initiative of the Central Bank of Iraq and its impact on some banking activities provided by specialized banks
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Specialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
A Comparative Study on the Double Prior for Reliability Kumaraswamy Distribution with Numerical Solution
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This work, deals with Kumaraswamy distribution. Kumaraswamy (1976, 1978) showed well known probability distribution functions such as the normal, beta and log-normal but in (1980) Kumaraswamy developed a more general probability density function for double bounded random processes, which is known as Kumaraswamy’s distribution. Classical maximum likelihood and Bayes methods estimator are used to estimate the unknown shape parameter (b). Reliability function are obtained using symmetric loss functions by using three types of informative priors two single priors and one double prior. In addition, a comparison is made for the performance of these estimators with respect to the numerical solution which are found using expansion method. The

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Zankoy Sulaimani - Part A
A Comparison Study on the Formation of Administrative and Leadership Policies for the Team and Individual Olympic Games in the Iraqi National Olympic Committee
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The planning for the formation of administrative policies and guidance through leadership are important things for managing administrative processes and sporting activities. As both contribute in the stability of the administrative conditions, and their development in the sport federations, whether they both were attentive about team and individual Olympic Games. The two researchers observe that, there is a variation in the correct way of application. Particularly in the formulation of administrative policies and leadership describing it as, modern management standards for both team and individual Olympic Games in the Iraqi National Olympic Committee. That led to cause a misconception and lack of clarity for some administrators of those uni

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Impact of the Use of Piano on the Development of Musical Possibilities of Violinists
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This research is to take advantage of the performance capabilities which the piano has become famous with and transfer the impact of that advantage to the possibilities of playing the violin. The research aims to introduce the effect of using the piano on the development of the violinists' musical potential. The research, in its literature, focuses on the interpretation of the impact on the possibility of both instruments (piano and violin) in two main sections: the piano (its origin, potential and role in music) and the violin (its origin, potential and role in music). The procedures of the research consisted of presenting a special analysis of a questionnaire consisting of a number of questions presented by the researcher to her resear

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