Abstract

       Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve

Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

Corporate governance has the great concern from the international and regional, institutions and organizations especially after the current financial crisis. It became a fertile field for research and study.

So an urgent need was to do research links the relationship between taxes and corporate governance to take advantage of Its multiple positives because corporate governance helps in the elimination of the conflict, to achieve harmony and balance between the interests of different groups interested in the company whether from within or from outside, financial authority is one of the these categories.

  The aim of this research is to achieve a set of objectives including:

1. make use of the

This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

هدفت هذه الدراسة إلى تحليل نتائج الاختبار الوطني الموحد الذي تطبقه وزارة التربية والتعليم الفلسطينية في مادة الرياضيات لطلبة الصف الثامن الأساسي في المدارس الحكومية في محافظة طولكرم، وذلك لمعرفة مستوى الطلبة على هذا الاختبار في ضوء متغيرات الجنس والمنطقة التعليمية ونوع المدرسة، ومعرفة علاقة التحصيل على هذا الاختبار بتحصيل الطلبة المدرسي والمعدل العام. ولتحقيق ذلك تم تحليل درجات (3218) طالباً وطالبة؛ وهم ي

Die Forschung besteht aus zwei Kapiteln: das erste Kapitel geht es nur um die Form des Gedichts, aber das zweite Kapitel geht es um die Analyse des Gedichts, und das ist das Wesen der Arbeit, gleichzeitig enthält das zweite Kapitel auch zwei wichtige Disziplinen.

Die erste Disziplin handelt es sich um die Struktur des Gedichts, nämlich die lyrische Seite; Reim,Rhythmus,Strophe,und Versmaße, aber die zweite Disziplin handelt es sich um den Inhalt, erklärt hier sowohl das Wesen als auch das Ziel des Gedichts, denn das Gedicht besteht aus vier Strophen, die miteinander zu sehr nicht getrennt sind.

Der Dichter beschreibt in erster Strophe die Beziehung zwischen einem Paar, das genau acht Jahre zusammen gelebt hat. Die bei

This paper presents a stylistic analysis of two poems of well-known poets of the English literature, namely; E.E. Cummings and the Irish noble laureate Seamus Heaney.  The researcher's attempt here is to approach Cummings’s poem “maggie and milly and molly and may” and Heaney’s “A Kite for Aibhín” from the stylistics’ point of view.  The paper also analyzes the poems using the tools of linguistics with a view to make their meaning explicit.

          It is worth noting that stylistics as a scientific discipline is really beneficial to those who are teaching and studyi

    The argumentation find its origins in some conceptions laid by Aristote. A speaker always intends to influence his hearers to change their beliefs. Therefore, this study deals with texts of the political speech of the French presidents Nicolas Sarkozy and François Hollande in the treatment of argumentative strategies.

The rise in the general level of prices in Iraq makes the local commodity less able to compete with other commodities, which leads to an increase in the amount of imports and a decrease in the amount of exports, since it raises demand for foreign currencies while decreasing demand for the local currency, which leads to a decrease in the exchange rate of the local currency in exchange for an increase in the exchange rate of currencies. This is one of the most important factors affecting the determination of the exchange rate and its fluctuations. This research deals with the currency of the European Euro and its impact against the Iraqi dinar. To make an accurate prediction for any process, modern methods can be used through which