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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 Jan 12 2016
Journal Name
International Journal Of Advanced Engineering, Management And Science
Whole body, Arm-Hand Vibration and Performance Drivers Tractors during Conservation Tillage under different Velocity and Soils
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The Experiment was carried out to determine the level vibration transfer in three axes Horizontal X, Lateral Y and Vertical Z direction to seat driver tractor, Vector sum of vibration and Daily Vibration Exposure (8 hours) in seat driver tractor, and vibration in steering wheel tractor, Heart Rate, Systolic and Diastolic blood pressure and temperature were measure to all Drivers before and after used Chisel plow in operation tillage. Statistical analysis system was used, Split-Split Plot Design under Randomized Complete Block Design, Three factors were used in this experiment included Two types of Soil Moist and Dry soil which represented main plot, Three Velocity Tractor was second factor included 1.6,3.5 and 5.4 km/hr and Three Drivers Tr

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Publication Date
Sat Nov 07 2020
Journal Name
Journal Of Advanced Research In Fluid Mechanics And Thermal Sciences
Fully Automated Measurement Setup for Photovoltaic Panel Performance Evaluation and Testing under LabVIEW Platform
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Photovoltaic (PV) devices are widely used renewable energy resources and have been increasingly manufactured by many firms and trademarks. This condition makes the selection of right product difficult and requires the development of a fast, accurate and easy setup that can be implemented to test available samples and select the cost effective, efficient, and reliable product for implementation. An automated test setup for PV panels using LabVIEW and several microcontroller-based embedded systems were designed, tested, and implemented. This PV testing system was fully automated, where the only human intervention required was the instalment of PV panel and set up of required testing conditions. The designed and implemented system was

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Publication Date
Tue Sep 08 2015
Journal Name
Journal Of The Faculty Of Medicine
Sciatic nerve injection injury in children: Management and outcome
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W Tarik A, AW Ali T, Journal of the Faculty of Medicine, 2015 - Cited by 2

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Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
Intrauterine insemination outcome with and without ovulation induction treatment
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Background:: Infertility is a very common condition affecting approximately 13-14% of couples in the reproductive age. In general population; about 85% of couples have achieved conception within a year. Intrauterine insemination is one of the procedure which have a role in the treatment of infertile couple.Objectives:is to confirm that the use of ovulation induction in the course of intrauterine insemination elevates the pregnancy success rate.Method:This study had been conducted between December 2013 till December 2014 in AL-Elwiyah maternity hospital and AL-Samaraii hospital / Baghdad.On history and clinical examination; the chosen couple had the following criteria; primary infertility for more than one year, no previous IUI trials, hu

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Dynamic Equilibrium of Marketing and Its Role in Achieving Excellence Performance Experimental research on a number of Iraqi private banks
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          Purpose  :This study seeks to provide the point of view stands on the marketing performance of the banks in the context of Dynamic Equilibrium  of marketing. It aims to develop a prototype of measuring marketing performance under the umbrella of marketing dynamic prototype, embodied of the strategic alliance and competition, and the  laws and legislation, and to explore any of the dimensions more effective in achieving performance.  This study aims to discusses the importance of the Dynamic Equilibrium  of marketing and it role in achieving the marketing performance <

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Security and confidentiality of information and its impact on the competitive performance of insurance companies: A prospective study for the Iraq insurance company and ALhamraa Insurance company (private)
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The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Effect of Humic acid, Cytokinin and Arginine on Growth and Yield Traits of Bean Plant Phaseolus vulgaris L. under salt stress
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To achieve optimal plant growth and production under salt stress, some products were added in adequate quantities to give a good yield, especially bean plants which are sensitive to salinity. For this purpose, this experiment was carried out during the spring growing season in 2022 in Baghdad, to study the effects of humic acid, cytokinin, arginine and their interaction with 9 parameters that reflect the overall traits of vegetative growth and yield of common bean plants Phaseolus vulgaris L. var. Astraid (from MONARCH seeds, China). The factorial design with 3 replicates was used, each with 7 plants treated via foliar spraying or by addition to the soil. The first factor included three groups; H0, H1 and H2 (0, 6, 12 Kg.h-1 H

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
The Effect of Leptin Level in Pregnancy Complicated by Intrauterine Growth Restriction on Neonatal Outcome, in an Iraqi Center
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Background: Fifteen percent of small for gestational age are small as a result of fetal growth restriction, which could be due to maternal, placental or fetal factors. It is an important clinical problem associated with increase perinatal mortality and morbidity. Leptin is a protein that produced by many tissues including the placenta (syncytiotropholoast). Dysregulation of leptin metabolism may be implicated in preeclampsia and IUGR pathogenesis.
Aim of the study: To study the trend of leptin level alteration in maternal serum and cord blood in pregnancies complicated by fetal growth restriction and its relation with fetal outcome.
Methods: An Analytic, cross- sectional study conducted in Al-Elwyia Maternity Teaching Hospital and

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
THE EFFECT OF CUTOFF WALL ANGLE ON SEEPAGE UNDER DAMS
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Flow of water under concrete dams generates uplift pressure under the dam, which may cause the dam to function improperly, in addition to the exit gradient that may cause piping if exceeded a safe value. Cutoff walls usually used to minimize the effect of flow under dams. It is required to
1)minimize the flow quantity to conserve water in the reservoir, it is also required to
2)minimize the uplift pressure under the dam to maintain stability of the dam, and it is required to

3) minimize the exit gradient to prevent quick condition to occur at the toe of the dam where piping may occur and may cause erosion of the soil. Varying the angle of cutoff walls affects its influence on the factors aforementioned that are required to

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Star model –model of organization design and reflections of its variables and dimensions of health performance on-filed study in medical city hospital
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Abstract

      The goal of current research to describe and diagnose the level of attention of doctors to design and regulatory dimensions, (strategic vision, organizational structure, organizational processes, business systems, personnel), and the performance of hospitals and dimensions, in six hospitals in medicine and selected a sample for research, as well as identify organizational design effect in the performance of hospitals and dimensions (efficiency, the development of human resources, patient satisfaction, achieve financial results, quality of health care).

 Research has focused in part theoretical on key variables to look organizational des

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