Table of content

AL-Anbar University journal of Economic and Administration Sciences

مجلة جامعة الانبار للعلوم الاقتصادية والادارية

ISSN: 19988141
Publisher: University of Anbar
Faculty: Economic and Administration / Ramady
Language: Arabic and English

This journal is Open Access

About

A quarterly scientific journal dealing with administrative, economic, accounting, statistical and informatics studies, issued by the Faculty of Management and Economics / Anbar University. The first issue was published in 2008 and continues to be published and publishes research and economic studies and related fields Economic, administrative and other problems that fall within the competence of the magazine.
The journal is awarded the International Standard Numbering (ISSN), which is to disseminate the research of teachers and professors in colleges and universities inside and outside Iraq for the purposes of scientific promotion and dissemination of knowledge

Loading...
Contact info

م. محمد صالح جسام
07801212079


Dr.Mamdoohattalla@gmial.com
07811431799 د. ممدوح عطااالله
07814607689

Table of content: 2015 volume:7 issue:14

Article
Relationship between fluctuations in the foreign exchange market and the stock market in Iraq : An Econometrics study
العلاقة بين تقلبات سوق الصرف وسوق الاوراق المالية في العراق : دراسة قياسية

Loading...
Loading...
Abstract

Exchange rate policies are an important economic policy in the Iraqi economy for its effects on most internal and external economic variables, including the stock market. The aim of this paper is to find out the relationship and orientation between the foreign exchange market and the stock market for the period 1/1/2005 to 30/6/2013, using monthly data for the exchange rate and the stock market index, by applying modern Econometric methods. The study found a long run relationship going from exchange market to Iraq stock exchange during the period stated.


Article
Measuring the efficiency of Iraq Stock Exchang in light of economic changes
قياس كفاءة سوق العراق للأوراق المالية في ظل التحولات الاقتصادية

Loading...
Loading...
Abstract

This paper aims to determine the efficiency of the Iraq market stock for the period 2004-2013 by using the daily data for market returns and adopted several statistical and econometrics methods like Serial Correlation, Runs test and Variance Ratio test in addition of Stationary tests to ensure the efficiency of the market at weak level, and the results for all statistical methods showed that the Iraq stock market during the period 1/11/2004-30/9/2013 efficient at the weak leve


Article
The role of foreign investment in the financing of investment projects in Kurdistan-Iraq region for the period 2006-2014
دور الاستثمار الاجنبي في تمويل المشاريع الاستثمارية في اقليم كوردستان-العراق للمدة 2006-2014

Loading...
Loading...
Abstract

Tries to look shows that the role of foreign investment in the financing of investment projects in Kurdistan-Iraq region for the period 2006-2014 in accordance with the use of two modes descriptive and inductive, has been validated research hypothesis, and has been the most important to reach the following results: 1. The number of investment projects in all it was heading towards the increase, taking into consideration for a sharp decline in the number of projects in 2014 compared to 2013 and by (37.29%), which can be attributed to the financial crisis faced by the territory of Kurdistan, remains as one of the main reasons 2. The relative importance of the number of projects by economic sectors are in favor of the service sectors and sectors of quick profit and a few more risks than they are for Mqataat productivity and especially agriculture. 3. Notwithstanding the increase in the number of projects with foreign ownership in the province of Kurdistan, reaching increase of about 89% of the total number of investment projects, but the increase in funding for the overall investment projects in the Kurdistan region did not exceed 13% and this Aukd health hypothesis which is the weak role of investments in the financing of foreign investment projects in the province of Kurdistan.


Article
The Effect of Economic Shocks in Oil income on budget deficit in Algeria
أثر الصدمات في الجباية البترولية على عجــز الموازنة العامة في الجزائـــــــــــــــر

Loading...
Loading...
Abstract

Nowadays, oil is considered as one of the most important commodity in global markets; as far as it affects the policies of both importing and exporting countries; especially those of producing countries that rely on oil incomes as a major source of currency and as an important and vital source in its public budget. However, the prices of this strategic commodity have been characterized by precariousness. Thus, the economies of oil producing countries, as it is the case of Algeria, have become continually threatened by aftershocks as soon as oil prices drop. Consequently, these countries are constrained to diversify their income’s resources to confront the danger of over-dependency on the incomes of oil and gas fields. The latter can be affected merely by a single false rumour to raise its value to exceed 100 Dollar a barrel. However, wars of hidden interests also can decrease its value in less than a month to the loss of tens of dollars.


Article
The Causality Relationship between Human Capital and the Economic Growth for Iraq and Number of Neighbor Countries for the Period
العلاقة السببية بين رأس المال البشري و النمو الاقتصادي للعراق وعدد من دول الجوار العربي للفترة (1970-2010)

Authors: Anwar Saeed Ibrahim
Pages: 94-114
Loading...
Loading...
Abstract

The accumulation human capital considered the base in raise productivity and levels of investment and savings and consumption,and improving human life , Through invetion and manufacture of new products and actively participate in economic growth whether present or future generations, and active participation in economic development , The study based on the theories framework in the basic role of Education and Training and its important role of the gross domestic product (GDP), This research trys to study the relationship between human capital and the economic growth among Iraq and number of neighbor countries for the period of (1970-2010), then we test the data for average study years as indicate for human capital that will be as expected effect on economic growth, Firstly measured vertical auto regression for definitive the value effect among the variables and Secondly, be test Granger Causality to find out the tread of relationship between variables model, those will grow up on causality reason, byused eviews program, the research provides that small significant positive impact of human capital on economic growth for all equation for the sample. Furthermore the test of Granger Causality shows that unidirectional effect from human capital to gross domestic product for Kuwait data, but other data shows unidirectional effect from gross domestic product to human capital for all equation for the sample,And Incraising the efficiency of labor and production capacity, and conditioning training systems to create employment able to work and achieve technological progress.


Article
Assess the efficiency of the performance of health institutions in Arbil ( An Empirical study of Republican teaching hospital for the period 2014-2015
تقييم كفاءة اداء المؤسسات الصحية في اربيل (دراسة تطبيقية في المستشفى الجمهوري التعليمي للمدة ( 2014-2015 )

Loading...
Loading...
Abstract

The process efficiency evaluation importance comes from the big importance of production and service units because it is an important tool for different countries economic evaluating and sociological policy assessment. It is also a tool in achieving required economic growth and this importance comes from the goals these institutions through presenting the benefits to the community and it is not limit to just that but is also include the targeted planning and follow-up the Implementation through the chosen performance evaluation standards which matches with nature of these institutes.Because the performance evaluation aims to know the expected results at the service institute at the light of its real cost, economic, technical and financial variables which resulted real implied results and depending on this some process performance evaluation indicators of this paper was implied and it’s to achieve mentioned target at period of (2014-2015). The paper consist of two parts, the first part is about (the concept of process performance evaluation and its importance) as the theoretical base for practical part concepts and indicators, but the second part focused on statistical methods to the institute or the hospital process efficiency evaluation. In addition of achieving a number of conclusions and suggestions by the paper to improve the level of process performance evaluation which it can be useful in planning and drawing economic the institution or the hospital


Article
Analysis of the causes leading to the continuing public expenditure increase in Kurdistan-Iraq region for the period 2004-2013
تحليل الاسباب المؤدية الى تزايد النفقات العامة في اقليم كوردستان-العراق للمدة 2004-2013

Loading...
Loading...
Abstract

This research is trying to show that the reasons leading to increase the continuing public expenditure in Kurdistan-Iraq region for the period 2004-2013 in accordance with the use of two modes descriptive and inductive, has been validated research hypothesis, and has been the most important to reach the following results: 1-The increase in public expenditure during the study period were not real increases, but that a large part of it was a virtual increases due to high general level of prices, as the overall average for these increases to total public expenditure (99.35%) during the period of the study .Which means that the weakness of the increase in public expenditure was due to the general increase virtual rise in prices in the same period. 2- The general average of the ratio of virtual increase in public expenditures for the year 2004 fixed prices, caused by population increase about (14.62%) during the period of the study.


Article
Empowerment administrative relationship in work teams and its impact on the achievement of strategic agility
علاقة التمكين الاداري بفرق العمل واثره في تحقيق خفة الحركة الاستراتيجية : دراسة ميدانية على عدد من مستشفيات محافظة إربيل

Loading...
Loading...
Abstract

Abstract: his research aims to know the effect of empowerment strategy as a variable interpretation of sub-dimensions are (communication and information-sharing, Team Building, influence, motivate employees, force) and the effectiveness of work teams as a variable broker, lightness strategic variable movement Is a response consists of dimensions) basic strategy, and unity of command, and the flow of resources Aouansapeh (using the descriptive approach Analysis. Find a community of some health institutions have been selected from each hospital( Rizgari, and Republican ) The research community, doctors working in emergency departments and was selected as a sample for research, included (24) of the first hospital doctor, and Doctor of a second, with a total sum of the sample (50) doctor, apply a number of descriptive statistical methods The test, Find reach a set of results, most notably a correlation effect and clear to enable administrative lightness in the achievement of strategic agility


Article
Proposed mechanism to chang the reality of the accounting organization in Iraq
آلية مقترحة لتغيير واقع التنظيم المحاسبي في العــــــراق

Loading...
Loading...
Abstract

This Research aims at studying the gap between accounting paradigm in Iraq (the uniform accounting system) and International accounting paradigm (International Accounting Standard/IAS and International financial reporting standards/IFRS).The gap extending gradually because of stability of the first paradigm for more 30 years otherwise the second paradigm which is improved and developed continuously, therefore this research tries to introduce solution to this gap according to the theory of scientific knowledge –approach of science revolutions,Which refer to that change procedure should occure all at once ( that doesn’t mean it must occore at the moment) because of Incommensurability between the competitive paradigms ,So this research produced an offer for revolutional changes including the Iraq environmential new changes during our present century, as well as it offers suggestion to achieve change procedure (by adopting the international paradigm)which were formed according to real experiements of many countries to be legal and specify who is responsible for administration which runs change procedure,observation of application,educational programs and training to get new paradigm which doesn’t conflict Iraq law.


Article
The Theory of Constraints impact in reducing the cost of defective production in the Jordanian industrial companies
أثر نظرية القيود في تخفيض تكلفة الإنتاج المعيب في الشركات الصناعية الأردنية

Loading...
Loading...
Abstract

The rapid developments of many contemporary administrative and technical concepts led to urge industrial companies to look for ways and methods and strategies appropriate to achieve excellence and strengthen their products and services with its potential resources, a result, the present study aims to identify the extent of the possibility of using concepts of Theory of Constraints to the reduction of the cost of defective production in the Jordanian industrial companies. To achieve the objective of this study a questionnaire will be designed to discover the extent of costal awareness among costs accountants in the Jordanian industrial companies with this theory. The study vocabulary adopted in the completion of the theoretical framework on foreign sources and references and literature relevant to the study, as well as the use of the Internet network. The most important findings of the study was the adoption of the Theory of Constraints to reduce the defective production costs on the cost of prevention, so as not to produce non-matching products to the required specifications, as well as the pursuit of Jordanian companies according to the Theory of Constraints to work the principle of transparency and financial management and accountability to ensure stakeholder rights and the removal of restrictions, for the improvement process in the company. Meanwhile the most important recommendations of the study revolve around the need for the public to contribute to the management of industrial companies in the Amman Financial Market with the application of philosophical, intellectual and practical limitations to the restriction theory of all its components because of its effect on the processing throughput bottlenecks, and reduce Defective production costs


Article
The Electronic System and it's Reflection on the Quality of Accounting Information – Application Study
النظام الالكتروني وانعكاساته على جودة المعلومات المحاسبية ـ دراسة تطبيقية

Loading...
Loading...
Abstract

Regaining the subject of e-government in the recent interest from many quarters on the level of Iraqi society and especially in the Arab and the international community generally. E-Government has the ability to use modern technological means for example, internet and various communication tools (devices) to improve quality of the accounting and administrative data and information used by internal and external parties, including the quality of the recipient. Through the current study, research has demonstrated the truth of the assumptions underlying them, namely that the application of e-government system will be reflected, on the quality of accounting information, and will contribute system of e-government application to reduce the cost and effort and fast processing , the system will contribute to reduction administrative and financial processing and the reduce mistake fall of in simple study. The e-government system have a clear impact and reflection on the quality of accounting information extracted from the electronic system in the study sample circuit is illustrated by tables that have been clarified at the college level and at the district level and at the level of each grade level and the names of the students and thus can find out repayment in each section and all ratios stage identify the students name paid full premium and a half premium and who did not pay and this is difficult to apply in the manual system. Also, this information extracted from tables within the e-government significantly contributed to reduce the costs that were incurred by the department and reduced the effort to get a more accurate and useful information to management and the beneficiaries at any time you need the department , where the information needed by the extracted from records and less accurately. Through the processing taken in the application of e-government system it is clear to us that it will contribute to the simplification of administrative and financial procedures and increase the quality of accounting information in the study sample


Article
market response to the earnings quality in estimating the equity cost
استجابة السوق لنوعية العوائد في تقدير كلفة حق الملكية

Loading...
Loading...
Abstract

The research focused on the relationship between the earnings quality and the cost of the equity, As a relationship basis of good trade-off between financial decisions, and based on the balance between return and risk in a way that response of market more objective. In order to test the hypothesis has been measuring the quality of earnings through five attributes: Accruals quality, Discretionary Accruals, Earnings Persistence, Earnings Predictability, Earnings Smoothness. Search was applied to a sample of industrial and service Corporate of listed in the Iraq Stock Exchange for the period 2010-2014. Find high degree of risk under is shown by the attributes of earnings quality coefficients associated with the cost equity on the one hand, and beta coefficient on the other hand, and this is evidence of an increase of systematic risk faced by companies as a result of that risk is included, the added risk of the earnings quality.


Article
The impact of the security Variables on the costs of investment in the province of Anbar
أثر المتغيرات الأمنية على تكاليف الاستثمار في محافظة الأنبار

Loading...
Loading...
Abstract

One of the main challenges facing economists and decision-makers in the Anbar province to reorganize the economy and rebuild what has been destroyed by war and economic policies both President is the first step or the first step. And there backwardness in key sectors sectors such as the agricultural and industrial sector and there destroy the infrastructure as a result of the war and before the disruption in production and high rates of unemployment and inequality in the distribution of income and wealth among individuals and the spread of poverty among members of the community and the deterioration of living conditions of the population and environmental degradation, and these reasons are considered the main reasons for the deterioration of the security situation, and above the absence of the key elements of the macroeconomic policies of fiscal policy, monetary and trade and other due to the absence of role working for the government in the management of economic activity or influence it as well as non-confidence in the future. these conditions have negatively affected the investment costs, which led to investors' fear of investment in the province and instability, as well as when it comes investor does not know who he trusts and knows who runs the economy and has the right to dispose of resources have came the war on everything did not destroy the war infrastructure, which means the capital community, such as schools and hospitals, roads and bridges dams and airports but destroyed structures metadata and intended to legislation and regulations and laws and the larger framework is her state institutions that were governing infrastructure and who did not destroy the war directly, but ravaged hands malicious ignorant through looting, arson and smuggling abroad. We have migrated wealth generally achieved over several decades to some countries, have gone because of the wars. The process of reform and the return of capital through investment, but unexpected costs and high. And will be addressed in this research where this research included three sections. The first topic dealt with the concept and importance of investment types, and the second part dealt with the security situation and its causes on Iraq in general and the province of Anbar, in particular, either the third section has dealt with the analysis of the reality of Anbar province and the impact of the security situation on the investment costs


Article
The Possibility of the development of accounting information system (Lean Six Sigma)in Jordanian pharmaceutical companies listed on the the Amman stock exchange
إمكانية تطوير أنظمة معلومات محاسبية مختزلة (Lean Six Sigma) في شركات صناعة الأدوية الأردنية المدرجة في بورصة عمان

Loading...
Loading...
Abstract

The study aimed at identifying Lean Six Sigma method, the requirements and obstacles on the application of Lean Six Sigma accounting information systems in the Jordanian medicine industry company listed in Amman Stock Exchange. From the view of the accountants and programmers, two samples were selection, (66) an accountants, and (54) programmers. The study used descriptive statistics and ANOVA test with (0.05) significant level. The most important results of the study: That Lean Six Sigma offers the usefulness for various companies in improving production and reduce costs And that there is a set of requirements required for developing existing accounting information systems, most notably with regard to the accounting programs, and internal control. In addition to the existence of obstacles facing Lean Six Sigma as administrative obstacles, and knowledge. The study recommended: the Jordanian organizations to using Lean Six Sigma, and recommended the Jordanian medicine companies to develop their accounting information systems to ensure the success application Lean Six Sigma, and further studies


Article
The forecast quantities of electrical energy consumed per month in Anbar province , for the period 2013- 2014 .
التنبوء لكميات الطاقة الكهربائية المستهلكة شهريا فـــــــــي محافظة الانبار للفترة 2013-2014

Authors: Abdul Ali Hamad عبد علي حمد
Pages: 343-356
Loading...
Loading...
Abstract

In this research addressed to predict the quantities of electric power consumed per month in Anbar province for the period 2013-2014 and found through the study of the time series of the quantities of electrical energy consumed per month for the period 2008- 2012 that the time series is nonstationary in the mean and varianceE and form is appropriate ARIMA (3,1,0) to convert the time series after a steady series by taking her first difference to be converted into a stable in the mean and taking the natural logarithm converter to convert them into stationary in variance and it gave the results of the model chosen in the wrong prediction.


Article
The role of organizational power in identifying human resources management strategies: field research in the Kirkuk Provincial Council
دور القوة التنظيمية في تحديد استراتيجيات ادارة الموارد البشرية : بحث ميداني في مجلس محافظة كركوك

Loading...
Loading...
Abstract

This research aims to test the correlation and the influence of organizational power influential variable in human resource management strategies variable responder in kirkuks provincial council, and then try out among other recommendations as to contribute to its development and this dish deliberate search of council members and heads of department simple, and directors of the units and the people numbered(72)individuals, and the research used the questionnaire as atool to measure the level of president, find the link variable and correlation and influence among them, and for data and information processing programs was used statistical analysis(spss) to gain access to the results through a combination of statistical methods, has research find the most important of which was the out com of several high level of research variables(organizational power, human resource management strategies),in the provincial council, as well as a correlation relations and the impact of high moral dimensions between the search sub variables, and recommended find asset of recommendations that support this relationship and to enhance the organizational power of the practices in the development of human resource management strategies.


Article
Analysis the philosophy relationship between of the Directorate General of Taxation Policy in settling accounts tax The reasons for tax evasion in the Kurdistan Region - Iraq
تحليل فلسفة العلاقة بين سياسة التحاسب الضريبي في المديرية العامة للضرائب لإقليم كوردستان العراق وأسباب التهرب الضريبي

Loading...
Loading...
Abstract

The evolution of political philosophy and economic system led to the evolution in the nature of social relations and then evolution in the concept of the tax so that it became part of the contribution of members of the community to bear the burden of public and ease the burden the state in the face of the fundamental requirements of the society. There is no doubt that the phenomenon of tax evasion are common in all countries of the world, but to varying degrees and evasion mean that the taxpayer to pay the tax due whole or in part through the denial of the incident establishing the tax or hide some or all elements of the tax base, and there are several reasons for the occurrence of this phenomenon, such as inflation and tax laws and tax administration, and these factors are the direct causes of the increase in tax evasion. The problem with that conduct research in settling accounts with the tax in the region are not being charged by law only, but according to regulations laid down by the Authority annual general taxes that are based on assumption and conjecture and not to seek tax calculated based on the real income. The research aims to identify the aspects of tax evasion, its causes and ways to treat and come through the importance of highlighting task behaviors in settling accounts tax to make sure the integrity of the tax procedures and the achievement of justice in the collection of the tax and apply the relevant laws in the region. In order to reach the aim of the research was divided this research into two sections main, devoted the first section to learn about the philosophy of the Directorate General of Taxation in the policy of settling accounts tax in the region, by clarifying the general principles underlying the Department of the Directorate General of Taxation and then analyze controls the annual tax assessment and accountability. The second section has been allocated to identify and analyze the causes of tax evasion in the region through a number of key indicators.


Article
Attacks against doctors and health landlords in an emergency Baghdad Teaching Hospital lobby and its impact in the marketing of health service
الاعتداءات المرتكبة ضد الأطباء والملاك الصحي في ردهة طوارئ مستشفى بغداد التعليمي واثرها في تسويق الخدمة الصحية

Loading...
Loading...
Abstract

Iraq has seen after the change to the 2003 wave of violence because of the chaos that occurred in the country and brought about political change and weak law enforcement and a wave of terrorism that targeted the country, which led to frequent assaults on doctors and health staff in Iraqi hospitals, especially in the halls of emergency, due to increased incidence of infections had settled in the halls emergency hospitals because of the bombings and criminal violence that has gripped Iraq around since (12 years), so this research on the study of these attacks and find out the real causes and ways to address them, and know the extent of their impact in the marketing of health service provided by Iraqi hospitals focus has chose researcher Baghdad Teaching Hospital for the application of research, has got a special search of sections census and administrative affairs of the data in the hospital in question, it has been the follow-up statistics of accidents for the period from 2007 until 2013 and the analysis of causes and was the most prominent of those reasons limited culture of the community, and the state of emotional and psychological pressures of the escorts for patients emergency, as well as lack of feeling accompanying the existence of legal protection for physician health and landlords, but does not have a real role of the elements of the hospital to protect noting enter some accompanying personal with their weapons (especially military of them), and that all previous cases that have occurred are not taken punitive action against the perpetrators, which encourage the other two on the repetition of such attacks and express their emotions illegally and without any deterrent, as well as the few doctors who are in the emergency lobby experience and the lack of specialist doctors or residents of two senior, and often exists only doctors periodic and untrained to crisis situations and disasters, as well as the large number of security events, explosions and the resulting loss of life increases the pressure on the corridors of the emergency, which makes the working groups in those corridors is able to respond to all requests for people with high quality, which is lead to the creation of the problems and the incidence of attacks against doctors and health landlords in the hospital lobby, as well as explored Researcher sample of doctors author's views of (25), a doctor and the doctor and nurses made up of 15 nurses working in the emergency hospital lounge surveyed during the period of research to know about the impact of such attacks in the marketing of health services by the hospital under study was done under the questionnaire form designed for this purpose, it has been recommended to search a number of recommendations include the need to increase the culture of the community through the media and private health channel and seminars through religious and tribal councils and local councils to illustrate the humanitarian role provided by doctors and health workers in community service, as well as to increase the culture of doctor and make it able to interact with citizens and to contain the crisis by admitted training courses to enable them to deal with various humanitarian cases, as well as the activation of the protection of doctors and make it effective the law, as well as the activation code number (404) and the judge to prevent the entry of military forces health institutions along with their weapons, as well as increasing interest in hospital administration providing all the hardware, supplies and life-saving drugs, and in quantities sufficient to emergency situations, and the need to oblige all specialists doctors and residents of the senior presence in the corridors of the emergency by Alkhvarat and schedules of such lounges, and the need for the management of the hospital to provide a sufficient number of medical and health staffs feminism in emergency lobby and all hours of the day


Article
Econometrics Analysis of the demand functions for red meat in Iraq for the period (1990-2010) and the future forecasting to 2020
تحليل اقتصادي قياسي للطلب على اللحوم الحمراء في العراق للمدة (2010-1990) والتوقعات المستقبلية لغاية 2020

Loading...
Loading...
Abstract

Tthe interest in studying the consuming and analyzing the request position among the economical studies. The researcher utilizes the simple regression and multy regression in the process of estimating the parameters by using both the linear function and half logarithmic and double logarithmic and inverse logarithmic function, the first phase was estimated by using the current prices, but all the calculated statistical relations suffered from the statistical and measurement extracted from the regression equation show that elasticities of the request's price which value (0.24) is less than (1.00) which means that the request on the red meat is not resilient and the good is necessary, and this is a feature that which the agricultural goods characterize with (Vegetable and animal) and the negative sign refers to the inverse relationship between the require of price and quantity Whereas, the income elasticity demand which reaches (0.84)is located between (0.00) and (1.00) which shows that the food item is good, and its positive sign proves the positive relationship between the required income and demand the quantity. In addition the measurement of accurate prediction, the expectation of estimated demand of red the meat for the period (2011-2020) is measured using the style of the time series, and the evaluation of the predicated power is measured by Theil coefficient, which reaches the value of (0.03), and (20.85) respectively. Through comparing the results by using the measurements of prediction power, the estimations by using the time series way were better than the estimation which we concluded by the regression way. The demand prediction signs for the red meat during (2011- 2020) refer the increasing of the individual consuming of the red meat, which expect to reach in 2020 (29) k.g each year


Article
The impact of seasonality on the tourism market (Demand and Supply Tourism)
اثر الموسمية على السوق السياحي ( الطلب والعرض السياحي ) " مصيف شقلاوة نموذجا "

Loading...
Loading...
Abstract

The tourism industry in Kurdistan region / Iraq is characterized by strong fluctuations in tourism seasonal .This study provided an impact of tourism seasonal on the demand and tourism supply. Seasonality causes the fluctuation in tourists and visitor numbers to a destination. Therefore, Shaqlawa resort at certain times have more tourists (summer season) than they are unable to accommodate, while at other times (winter season), there are too few tourists to the region. Although, seasonality is widely perceived in a negative light because its effects are linked with a reduction of tourist dollars (tourism revenue).

Table of content: volume:7 issue:14