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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
Sat Nov 10 2018
Journal Name
Journal Of Planner And Development
تحليل وتقييم العوامل المؤثرة في عرض الوحدة السكنية
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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
LA PESTE : PROJET IDEOLOGUIQUE
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Nous tenterons dans ce travail de proposer une des lectures possibles de
l’oeuvre camusienne, en l’occurrence La peste. Il s’agit, pour nous, de lire ce roman
sur une portée idéologique. Et ce qui justifie notre tentative, c’est Camus lui-même
qui voudrait qu’on lise son roman " sur plusieurs portées " lorsqu’il déclare : « La
peste, dont j’ai voulu qu’elle se lise sur plusieurs portées, a cependant comme
contenu évident la lutte de la résistance européenne contre le Nazisme»1.
1 .CAMUS (Albert),"Lettre à Roland Barthes sur La peste", L’oeuvre complète, Vol.I, La Pléiade, Ed.Gallimard,
Paris, 1965. p. 1928.
Parmi toute l’oeuvre camusienne, nous choisissons La peste parce qu’elle

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Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
واژه هاى فارسى معرب در مقامات سيوطى ادبى طبى
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همجوارى جغ ا رفياى ميان عربها واي ا رنيان نقش بز رگ در بروز آشكار برخى از روابط وعلاقه
هااى مياان دو زباان عرباى وفار اى وهمچناين مياان دو ادبيااا عرباى وفار اى وگويناد كاه ادبيااا
فار ى قديم اولين ادبياا خارجى كاه باه ادبيااا عرباى مبوا، باود وهماين باعا انبشاار زباان عرباى
در اي ا رن شد. وبعد از فبح ا لامى زبان فار ى بيشبر وا ه ژ هاى خود از زبان عربى گرفاا همچناين
به زبان عربى ب يارى از وا ه ژ هاى وادر كرد

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Self-discovery in Paulo Coelho’s Aleph
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There is no doubt that complexities and ambiguities exist in the human minds. The need to unravel and solve those mysteries and the foggy actualities of life’s existence has been one of Paulo Coelho’s (1947-present) biggest concern. In almost all his novels, Coelho shows how people should dig deep into the mysteries of life in order to find a true understanding to their existence. In doing so, a true kind of enlightenment and purification is reached and the quest for self-discovery or self-realization is attained.

    The paper tackles one of Paulo Coelho’s novels Aleph (2011) which is considered as an autobiographical reading to signify the connection between himself and God. It was a phase

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Privacy Violation in Social Media Sites
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Technological superiority of the means of communication and media has allowed these methods to dominate and are replaced by alternative positon of traditional media. The internet with its advantages and benefits benefited in various areas of life, especially media and achieve what no previous technology could achieve and any technology what comes after it can't be isolated from the internet. Today, the internet is the cornerstone of communication and connection in the world and the most important means of public and personal communication at the same time. The interactive feature of the internet and the cancelation of space and time restrictions create a new media that allowed everyone to express what they wanted freely. The internet app

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Publication Date
Wed Jun 22 2022
Journal Name
Arab Science Heritage Journal
جماليات المعنى التشبيهي في مواعظ الشيخ عبدالقادر الكيلاني
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AL Sheikh Abdul Qadir Al Gilani is one of the famous Mysticists (sufi). He was known in his literary eloquent and rhetoric speeches. These speeches was cover both the poetry and prose. Also it was in the fields of preaching, soliloquy and maqamat.

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Publication Date
Sun Dec 02 2007
Journal Name
Political Sciences Journal
دور وزارة الخارجية الامريكية في عملية صنع القرار
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دور وزارة الخارجية الامريكية في عملية صنع القرار

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
توظيف الشخصية في القصيدة الجديدة/ حميد سعيد انوذجا
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This poem is regarded an important Harmonized structure in modern and Contemporary Culture to achieve aqualitative poem Comported with the other cultural structures inorder to discover the ego and aspiration in shaping distinctive voices.
The Iraqi poetry is affected tangibly by this poem because of the intellective vaccinating between Iraqi and Arab poets ingeneral and western cultures in particular as a result of the tranplahin movement and other important means.
The modern poet wood to ask some important characters to enrich his technician text inspite the fact that this is not a new way in Arab poetry but it takes avarant – criented to become outside the limits of rigid description within ongoing kinematic structure to be in

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
المحاريب المحاريب العراقية ، تاريخها ، انواعها في العصر العباسي
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The mihrab is an architectural element created by the Muslims for the necessities of which the direction of Qibla is set in the mosques, and the front stands in it during the prayer so as to provide a complete description of the Muslims inside the chapel. The mihrab has a third benefit in amplifying the voice during the time of prayer, Peace be upon him) and the Mosque of Damascus, the Mosque of Kairouan, and the Mosque of Amr Balfstat?.

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Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
دور الحكومات في بناء الدولة ضمن اطار الدستور
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دور الحكومات في بناء الدولة ضمن اطار الدستور

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