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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Antimicrobial Activity of Locally Synthesized Carbon Nanosphere on Some Pathogenic Species of Bacteria and Parasites
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Antibacterial activity of CNSs against Staphylococcus aureus and Escherichia coli was estimated. Higher inhibition zone of 18 mm and 20 mm were observed against S. aureus and E.coli, respectively, at a concentration of 2 mg/ml of carbon nanosphere after 24 hrs of incubation at 37 ºC. In vitro cytotoxicity experiment was performed on two parasite strains of Leishmania donovani and Leishmania tropica by using MTT assay. L. donovani revealed more sensitiv to the CNSs than L. tropica. An intermediate level of cytotoxicity of 51.31 % was observed when 2.4 mg/ml of CNSs was incubated with L. donovani, while weak cytotoxicity of 37.20 % was shown when the

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Methods of Quran inference On the existence of the Creator of sleep
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The issue, the existence of God Almighty, and the creativity of the universes including the whale, and assets and how diversified, and faith in him and his lordship and divinity, is a delicate issue, and very important and dangerous, and it occupied human thought old and new, and still occupy it until God takes the land and on it. Many complex issues of thought, behavior, and ethics have resulted in the belief of many communities in the existence of the Almighty, having ruled their minds, depicting their beliefs and distancing their thoughts about slippage and abuse. When they looked at the wonders of creatures and the minutes of the assets, they thought about the planetary and astronomical motion systems. His existence was denied by ath

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Publication Date
Thu Dec 31 2020
Journal Name
International Journal On Governmental Financial Management
The Shift towards the Results-Oriented Budget and Its Impact on Government Performance Information
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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposed Audit Program for Automated Clearing House System (ACH)
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إن استخدام النظم الالكترونية في القطاع المصرفي وبالخصوص نظام مقاصة الصكوك الالكترونية (ACH) في عمليات التحويل الالكتروني للاموال بين المصارف تتضمن تحويلات مالية عالية القيمة  بين  المصارف المشاركة بهذا النظام, وان اي خلل قد يحدث بالنظام يؤدي الى حالات تلاعب في مقاصة الصكوك الالكترونية في المصارف المشاركة وبالتالي حدوث عملية اختلاس, ومن هذا المنطلق تبرز مشكلة البحث في اهمية توافر برنامج تدقيق مقترح ياخ

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Jamal Basha: His Administrative and Political Effort in Baghdad
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Jamal Basha: His Administrative and Political Effort in Baghdad

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
إنشاء جائزة عربية للجودة في قطاع التعليم العالي: رؤيــة عراقيــة
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  IF we called twentieth century, the century of productivity and information revolution, the suitable address for twenty-first century is (( The quality century )) .

The research aims to initiate Arabic prize for quality to apply concepts and strategies of total quality management at Higher education sector, which is a vital sector and it may be the most importance sector because it provide efficient human manpower working at all other sectors.

The suggested prize take in consideration the specialty of this sector, and when we apply perspectives of this prize this will promote Arabic universities performance as well as the quality of graduates.

The importance of this research due to the necessity of this pri

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of creative accounting practices that are reflected on the sincerity and fairness of financial statements on tax evasion
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The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

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Publication Date
Thu Nov 21 2013
Journal Name
Pharmaceutical Development And Technology
Effect of ethylcellulose and propylene glycol on the controlled-release performance of glyceryl monooleate–mertronidazole periodontal gel
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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Indexing of Laue Back Reflection for Quartz Crystal and Singularity Evaluation of Zn Metal Thin Film
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Laue back reflection patterns for quartz crystal are indexed by using Orient Express- program to simulate orientation of single crystals from assignment of principle zones. An oriented quartz single crystal was used as a substrate to deposit Zn metal by controlled thermal evaporation to achieve single crystal films of Zn that are subsequently evaluated by x-ray powder diffraction.

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Cytotoxic Activity of CuO NPs Prepared by PLAL Against Liver Cancer (Hep-G2) Cell Line and HdFn Cell Lines
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A simple physical technique was used in this study to create stable and cost-effective copper oxide (CuO) nanoparticles from pure copper metal using the pulsed laser ablation technique. The synthesis of crystalline CuO nanoparticles was confirmed by various analytical techniques such as particle concentration measurement using atomic absorption spectrometry (AAS), field emission scanning electron microscopy (FE-SEM), the energy dispersive X-ray (EDX), and X-ray diffraction (XRD) to determine the crystal size and identify of the crystal structure of the prepared particles. The main characteristic diffraction peaks of the three samples were consistent. The corresponding 2θ is also consistent, and the cytotoxicity of the nanoparticles was

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