This aims tackles the importance of the organizational energy of the hotel organizations that search the success in the business field to penetrate in the whole tourist markets, and to draw the policies and firm rules which must be framed with the administrative strategies that contributed in creativity and achievement the targets besides provide a future vision due to its position among the competitive henceforth achieving the activity. This is what the chapters tackle in the theoretical side. Also many general questions have been arisen to determinate the importance of the research and many other special questions that express the problem of the study. To limit the levels of study alter

The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi

The following list comprises sixty-one species and subspecies of coccine¬llid beetles belonging to twenty-two genera distributed among six tribes in three subfamilies. All the species and subspecies have been recorded for Iraq. The categories have been arranged systematically according to Korschefsky's (1931) catalogue.

The current study showed that the plants were collected from 23 geographical locations in Brenaj, Wasit, Iraq. The region was characterized by a great diversity of wild plants spread densely in this region. The results were as follows: 32 families, 149 species. Asteraceae was the most widespread with 29 species from the group of dicotyledons, followed by the Fabaceae family (19) species, but there are 13 plant families, with one plant species recorded for each plant family. in Brenaj, Wasit included: Aizoaceae, Capparaceae, Convolvulaceae, Frankeniaceae, Molluginaceae, Papaveraceae, Phyllanthaceae, Primulaceae, Rutaceae, Rubiaceae, Verbenaceae, Zygophyllaceae, Urticaceae, while the plant family Poaceae was most widespread in genera and spec

Scenes of love constitute a large space within the orbit of the movies, so that there is almost no film (no matter what kind) void of these scenes, as they are associated with many dimensions and they constitute a major attraction for viewers, and thus the direction solutions and their connection to the director's vision constitute a large part in the process of employing signs to highlight what should be highlighted or to refer to it symbolically on the grounds that the director does not have full freedom in the transfer of scenes of love at all levels as they are in reality. The research included three sections within the theoretical framework:The first section: the concept of image and its rhetorical importance. This section discussed

The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

The laminar fluid flow of water through the annulus duct was investigated numerically by ANSYS fluent version 15.0 with height (2.5, 5, 7.5) cm and constant length (L=60cm). With constant heat flux applied to the outer duct. The heat flux at the range (500,1000,1500,2000) w/m2 and Reynolds number values were ≤ 2300. The problem was 2-D investigated. Results revealed that Nusselt number decrease and the wall temperature increase with the increase of heat flux. Also, the average Nusselt number increase as Re increases. And as the height of the annulus increase, the values of the temperature and the local and average Nusselt number increase.