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Need to focus on the control systems at the design of the accounting system in peak periods to ensure that there are no errors in those periods of intensive activity under the influence of pressure at work. - Relying mainly on the human element: Hotel activity depends mainly like the rest of service activities on the efficiency of the human element where major hotels draw with administrative efficiency, practical and professional Bmderan high in hotel activity hotel management in order to achieve results in a scientific manner to the side that some of the important centers in the hotel activity depends Mainly on the expertise and efficiency of the human element .vkvaeh chef affect the hotel directly on restaurant revenues, and thus the hotel revenue. Tbozor and the importance of the human element, in particular in the hotel activity for other projects on the grounds that the best transactions and reception Almntaheh, honesty and efficiency .... all things human excellence and hotels for last Tather directly in the customers' preference for guests and hotel from another. Therefore countries concerned to prepare and the creation of national cadres needed to operate the sector hotel business, and established for this purpose colleges and higher institutes and medium necessary for the preparation of such cadres, Hmabaladavh to Altdrebbh programs while working inside and outside the country's borders to find out the latest developments in this sector is important and vital in economic activity role. 7. magnitude of consulting in fixed assets: And the speed of rotation of working capital: Because the core activity of the hotel is a first-class service activity, and not a commercial activity or industrial or agricultural, so note that the percentage of hotel investments in equipment and fixed assets constitute a very high percentage of the total investment in hotel activity. Hataj hotel activity to the availability of a set of fixed assets include buildings, furniture and equipment, electrical appliances .... and other large capital equipment you need big financial investments. This is reflected in the need to impose control on the use of these large material resources as well as a good selection of the human element is capable of dealing with these huge investments. The working capital of the activity hotel business, it is characterized by rapid rotation rate, and the small percentage to the total investment, and the reason for this is that inventory - as the most important Mfiradat working capital - a low value, Valmkhozon commodity is a stock of supplies and which is characterized by its susceptibility to rapid deterioration or loss flavor as what he kept for a long time. So do not keep a stock of a commodity large hotels - hence impaired - as it's based on buying short successive periods, and thus increase the speed of inventory turnover. 8-inability of the responsible storage of production: Hotel activity characteristic inability of product units for storage, contrary to what is available for industrial plants, where they can store units product has discharged into the next accounting periods, is evident in some sections the hotel, for example, in the rooms department, we find that the product unit (room / night) can not be stored for the time to come, if the hotel can not completely filled during a certain night, it can not be stored as that in the beverage division products (kitchen and restaurant), it Product Unit Hee meal (breakfast - lunch - dinner) If it has been producing a certain number of meals, either to offer the guests or clients, or to lose the hotel could not be stored for periods to come. 9. fast hotel transactions: Feature hotel business activity is characterized by that in the vast majority of cases are dealings with the guests in cash, as it can not imagine that the guest access to the various hotel services Bed and food ... and others, to be made later. Valtaamlat between guests and the hotel are mainly cash transactions, in addition to being characterized as speed, Valenzal deal with the hotel for a day or limited days may not exceed in many cases a week - or nearly so - before leaving the hotel and paid off his account. And makes it imperative that property, that the system is an accounting user at the same speed in the Date and audits that will ensure that the Guest account balance, which is what he got from the Ready services immediately upon his request, at any moment, or within a few hours - or less - of the moment his request. This is achieved through accounting system achieves the speed of dealing with the guest from the moment he came to the hotel until after leaving it, and through the course of documentary work in the control room reservation system, or the payment of amounts under the account in advance. Or in a soothing guest, or change to the guest room, or the provision of services required by the guest, until the end of the work to prepare the bill for the guest and the follow-up collection of the bill if it was on credit. 10. replacement and renewal: Featuring hotel activity feature replacement and renewal, where the book a certain percentage of revenue (4%, for example) each accounting period to the custom replacement and renewal, that the hotel management substitution and renovation of the different elements of fixed assets of the hotel through the amounts reserved in the provision for replacement and renewal account. It is noted that the replacement and renovation property is characterized by the hotel activity solo from the other economic activities, as the fixed assets in hotel perish at high rates, and the hotel management wants that these assets be in good condition on an ongoing basis to satisfy the wishes of guests. And reflected replacement property and innovation on the accounting system of the hotel, where the accounts must include proof of the hotel on the necessary calculations that the new added hotel assets. From the above it is clear that hotel activity is characterized by a set of characteristics that distinguish it from other other economic activities, thus affecting the considerations to be taken into account when your activity hotel business accounting system design And Thagah between transport industry and the tourism industry. This means that tourism in Tather patterns because the increased tourist traffic offset by the growth of a large development in transportation to face This movement and transport affect tourism because in the great progress that has occurred since the end of World War II, has so far led To the growth and prosperity of tourism in many countries of the world. Tourism and aviation are two sides of the same coin. If what tourism has evolved and grown and many number of tourists attracted the Aviation His movement and his trips have proliferated air and thus convey tourists directly to the aircraft whereabouts and Temtly aircraft Regular and this leads to increase the success of the movement in the air transport companies and fleets to improve air and buy More aircraft, which is investigating more than the transfer of thousands of passengers and millions Importance of transport: Transportation in the simplest sense is the realization of rights, but the capacity to move from one place to another, whether it was human transmission Himself or his needs or purposes The development of air transport: Aircraft industry has gone through many phases during which varied shapes, sizes and Aviation Services Aviation Systems: Aviation systems vary between regular airline and aviation exhibitors and companies specialized in the operation of aviation Garret taxi so-Bird name Introduction Search for the word HOTEL Hotel old is clear to us in the Latin language, and then to the Hospital French HOTEL and took them Hospite Italian word and means (HOT) French then HOTEL. From the above it is clear the evolution of word (hotel) from civilization to civilization and the severity of their impact since ancient human civilizations. There is no doubt that the word (guest) has been known since ancient times, where known hospitality of strangers and it was strange going through a country finds the governor himself committed to hosting if it is part of the hospitality and here came the idea (guesthouse) and is in the odd hospitality and do the rest and give him a broad and comprehensive idea of the host country. With the passage of the years and times, customs and traditions and diversity in the forms of different countries civilizations places I knew very much like the role of hospitality The hotels that provide amenities and entertainment and away from the noise and services that reflect the highest levels of luxury, making the direction of the business to hotel accommodation a natural thing, they do not find plenty of time to do personal Bomoarham at a time when the hotel will facilitate all the services represented in their own integrated sector-called BUSINESS CENTER includes shops, banks and tourism companies, libraries ... etc as the hotels provide all means Altrfaita and comfort to customers who spend the weekend out to escape the noise and demand for recreation. We also find tour groups (GROUPS) Tani from around the world desire to visit the monuments of tourism in Egypt, which include in the pyramids and temples of Luxor and Aswan from Pharaonic civilization or mosque in Old Cairo and Khan Khalili of Islamic civilization in addition to providing all the comforts such as transport, communications and other services so the The hotel is on the basis of scientific and accurate methods of good management is the level of responsibility that qualifies them for the management of such projects that benefit culturally, economically, and tourism and media require the state. I was hesitant on our country, different groups from around the world and each of them the language and culture and of course it requires workers to have the flexibility and the ability to handle all its workers in the efforts to Atjahh His appearance appearance supervisor who should have it. ....... And look to sections of the hotel from which the modern know that there are sections working on guest service and comfort without having to be directly linked to him such as, for example (the kitchen - maintenance - Procurement - sink) BACK OF THE HOUSE as there are the nature of the work requires the sections dealing with the guest and communicate with them directly and also, for example, (front office - service - security - Sales - PR) FRONT OF THE HOUSE As you can see are the categories complement each other are inseparable. There is no doubt that the hotel area with a strong influence in building a culture and personality of its employees where makes them look forward to a wide cultures, knowledge and conscious and information diverse as knowledge of social and political conditions of some foreign countries, as well as intellectual style that walking him and their progress and their success in it and here it becomes the work of the hotel business super utility It lacks those whose business is limited to the provision of foods and meals. There is no doubt that dealing with the owners of these different cultures gives us the opportunity to learn about the principles of the new and the values of each people has featured a printer and his culture its own and we we take advantage of those features and high-end features that benefit and interest and that's what sometimes Issadvina some problems, but it has to be dealt with flexibility and lack of controversy, which may eventually lead to exciting guests. After that remains the role of the hotel manager, who manages all departments to start from the front office until the cooking is the most important duties of work programs for the training of hotel staff and groomed good preparation to get them to the highest levels and to provide them with everything that is new in the field of hospitality as well as previous experience in this area and are motivated to work and innovation to provide them with lucrative salary and bonus incentives and take care of their health and socially. Hence it is clear administrative responsibility at the hotel mismatch hotel would be an example of the system and calm if he pioneered planning, organizing and scheduling work, leadership, communication, risk, guidance and follow-up, monitoring and evaluation, training, and The following we will explain the previous points a full explanation and our presentation in detail. The search for the administration shows us the world of the US administration (Luther Kyulk) as including the basic works are: - Planning, organizing, staffing, directing and reporting, coordination and follow-up and budget. The World Administrative (Leonard Kzimir) administrative work to the department: Planning, organizing, directing and controlling There are some scientists Odavo into this business works branching out from its core business. ******** Planning PLANNING Is the ability to describe and visualize goals and objectives and achieve them develop the necessary border. And this ability is made up of three main components: 1. Analysis 2. organization 3. Scheduling First: the analysis. Thinking is the ability to visualize the position on a topic and the results obtained from the target groups or selected through overlapping and interrelated factors independent parts to do something to the fullest and an example of such parts and components may be in such questions: How much it would cost? How long it may take? What are the human resources that might be needed? Will the other projects? And it is here assumed the manager to choose what all small and partial manner different supplemented in order to create a new idea or toward the novelty of the molecules that make up the largest organization in the Amkanh Do you combine them. Assume that the following four hypotheses: - (D) 1: It is not someone's only a small ability of limited gas analysis was not aware of any particles in (the planning process) less likely or able than others to knit - or mergers and how to relate to each other: rarely full desire to appear to accept or assume responsibility for develop or identify goals and realistic (and this case of non-self) confidence. The life of Imam Shafie Muhammad bin Idris bin Abbas bin Othman bin Shafie bin bulk bin Obaid bin Hisham bin Abdul Muttalib ibn Abd Manaf ibn Qusai, was born in Gaza City in Palestine the year 150 AH, which went out to his father Idris of Mecca in need of him, and he died out and his mother pregnant by Voldth which then returned after two years to Mecca, and may save Shafie Quran at the age of seven, and save Muwatta owner at the age of twenty he was brainy severe conservation until he had put his hand on the interview to the one saves so as not to mingle, where it was preserved from the first look of the page .. Shafie and Havel have been mixed tribes who were articulated Arabs benefiting them and keeping their poetry and hit him in the proverbial eloquence. And it has received Shafie jurisprudence owner at the hands of Imam Malik and they understand in Mecca at the hands of Sheikh campus and his mufti (Muslim ibn Khalid Negro) and (Sufian bin appointment Hilali) and other scientists then deported to Yemen to assume the position came by (Musab bin Abdullah Qurashi) sued Yemen and then traveled to Iraq in 184 AH and briefed on what the Iraqi scientists and has served as the Hijaz scientists and knew (Muhammad al-Shaybani) companion of Abu Hanifa and received from him the jurisprudence of Abu Hanifa, and its sight on many issues and raised this debates to the Caliph Harun al-Rashid explained it, and then gone Shafie then to Egypt and met its scholars and gave them and taking them and then returned back to Baghdad in 195 AH in the succession of the Secretary and Shafei became the imam from his independent doctrine and its approach and continued Iraq for two years and then returned to the Hijaz after A book (argument) and then returned a third time to Iraq in 198 AH and stayed for months and then deported to Egypt in the year 199 AH and guest inn dear to (Abdullah ibn al-Hakam) in Fustat and after Mixer Egyptians and knew what they have of the traditions and customs and habits contrary to what the people of Iraq and the Hijaz revisited the old doctrine blogger typing (argument) and came from some of the matters in the new doctrine in the book (the mother), who dictated to his disciples in Egypt and can Considering jurisprudence Shafie compromise between modern people and the people of opinion .. and had arranged Shafie assets doctrine follows the Book of Allah and the first year the Prophet Muhammad, peace be upon him, and secondly consensus and measurement and custom and Alastsahab and may without Shafie doctrine himself. And Shafie is the first of a thousand in the science of jurisprudence and is reflected in his book called (the letter) and had written in Mecca and send it to (Abdul Rahman bin Mahdi) governor of Iraq at the time - with Harith bin Shurayh Khawarezmi Baghdadi named after Banakal because of his transfer this message and what is gone Shafie to Egypt dictated once again (Spring Bin Sulaiman Moradi) and has been named as dictated by the spring (new letter) and what sent him to the (Abd al-Rahman al-Mahdi) (old letter), has gone old message and what is in our hands is the new message dictated by the spring .. and from the sayings Shafie (of memorizing the Quran and the nobility of its value and they understand how great of keeping quiet talk of his argument and the Arab and keeping hair and parchment edition of classifies himself did not help him flag) and of his poems: "croaking of our time and defect in us - and what of our time defect but us \ and Nhjo a time without sin - and if time pronunciation us Ahjana \ and not a wolf eat the flesh of a wolf - and eat each other visually," and the doctrine Shafie has spread to the Hijaz, Iraq, Egypt and the Levant, Palestine, Aden and Hadramawt and is the predominant sect in Indonesia, Sri Lanka, the Muslims of the Philippines and Java and Indochina and Australia. Shafie and has continued to Egypt and Lefty knows even died - God's mercy - the year 204 AH. His Grew up an orphan in the lap of his mother in a few live, and narrow, however, and he was in his youth sit with scientists, he writes what Astvidh in the bone, and so on, till he had filled them mysteries, was Shafei in the beginning of his command asks hair, and the days of the Arabs, and literature, then turn toward learning Fiqh Intending Babysitting Negro Muslim ibn Khalid, was the Mufti of Mecca. Shafei then deported from Mecca to Medina, meaning taking from Abu Abdullah Malik bin Anas, may Allah have mercy on him, when he came to read to him by the Muwatta preserved, Vojpth read it, but the crisis was for the Standard God's mercy came when the owner of thirteen years and then came down in Yemen. The best known of good conduct, and people carry on the year, the beautiful and the modalities many well-known things. Then let it, and took to engage in science, and moved to Iraq, and the headmaster Mohammed bin Hassan, and others, and the deployment of modern science, and the doctrine of his family, and Nasr year, and commonly mentioned, and virtues, and asked him Abdul Rahman bin Mahdi before the men talk of his time to classify a book in He classified jurisprudence letter writers, the first book in class jurisprudence, and it was Abdul Rahman and Yahya bin Saeed Al-Qattan Ajban him, and it was Al-Qattan, Ahmad ibn Hanbal call for Standard in their prayers. The class of Iraq in the old book, and the book is called the argument, and narrated by four of his companions timid, and they Ahmad ibn Hanbal, and Abu Thawr, and Za'farani, and Alcrapasa. Then he went out to Egypt in ninety-nine, one hundred, and was told: Year two hundred, and perhaps introduced in the last nine years a combination of the two versions, the class wrote the new all in Egypt, and walked mentioned in the countries, and he meant the people of Sham, Iraq, Yemen, and other aspects of taking him, and hear the new books, and took her with him, and there was the people of Egypt, and others, and the books have never invented it, including jurisprudence, and Alksamh including a book, a book of tribute, and the people fighting oppression, and others. His death He died in Egypt in four and two hundred, the son of four and fifty years disciple Spring said: died Shafei God's mercy Friday night after Morocco, and I'm with him, and was buried in the afternoon on Friday, the last day of Rajab four and two hundred, and his tomb in Egypt and built over his grave dome commander Saladin . Imam Shafi'i Imam Shafi'i (Khet 0.4) Muhammad bin Idris bin Abbas bin Othman bin Shafie bin bulk bin Obaid bin Abdul Yazid ibn Hashim ibn al-Muttalib bin Abd Manaf ibn Qusai bin dogs bin once ibn Ka'b bin Loay bin Ghalib, the Imam, the world of the times, Nasser talk, faqeeh Abu Abdullah al-Qurashi, and logistical Shafi'i al-Makki, Gazan-born, Nasib Messenger of Allah, peace be upon him, and his cousin, Valmtalb is the brother of Hashim's father Abdul Muttalib Generator imam in Gaza agreed, and died father Idris young man, grew up Mohammed orphan in stone his mother, and feared by the estate, turning it into Mandh, the son of two years, grew up in Mecca, and accept the chucking, even exceeded the peer, and became the affects of ten shares nine, then accept Arab poetry, Fbera the offering. Then she loved him jurisprudence, corruption people of his time And take note of his country for: Muslim ibn Khalid Negro Mufti of Mecca, and David the son of Abd al-Rahman al-Attar, and his uncle, Mohammed bin Ali bin intercessor, he is a cousin of Abbas's grandfather Shafei, and Sufian bin appointment, and Abdul Rahman bin Abi Bakr Alumblyki, and Said bin Salim, and Fadhil bin Ayaz and several. I did not see him for something wholesome bin Omar Jamhi and the like, and was with him in Mecca And journeyed -oho son odd and twenty years has issued a fatwa and qualify for Amamh- to the city, he carried about Malik bin Anas "Muwatta" display of saving it, -oqil: save it for Oktherh- and carry on: Ibrahim bin Abi Yahya and more, and Abdul Aziz Darorda, and Ataef bin Khalid , and Ismail bin Jafar, and Ibrahim bin Saad and their class. And taking in Yemen for: Mutrif bin Abbas, and Hisham bin Yousef judge, and range, and for Baghdad: Mohammed bin Hassan, Fakih Iraq, and the crisis, and carry him revered beast, and Ismail son of it, and Abdul Wahab and create Althagafi And class classifications, and without knowing, responded to the imams, following the impact, and class in the fundamentals of jurisprudence and its branches, and after his will, and the multiplication of the students Happened with him: Hamidi, and Abu Obeid Bin Qasim peace, and Ahmad ibn Hanbal, and Solomon the son of David Hashemi, Abu Yacoub Yousef Alboaiti, and Abu Thor Ibrahim bin Khalid al-Kalbi, and Harmalah Ben Yahia, and Moses ibn Abi Jaarood Mecca, Abdul Aziz al-Makki owner of "impartiality" and Hussein Ben Ali Alcrapasa, and Ibrahim bin Mundhir cingulate, and Moulay Hassan Za'farani, and Ahmed bin Mohammed Al-Azraqi, and Ahmed bin Saeed Al-Hamdani, and Ahmad ibn Abi Shurayh Razi, and Ahmed bin Yahya bin Egyptian minister, Ahmed bin Abdul Rahman al-Wahabi And his cousin Ibrahim bin Mohammed El-Shafei, and Yitzhak Ben Raahawayh, and Yitzhak Ben-Bahlul, and Abu Abdul-Rahman Ahmed Ben Yahia El-Shafei speaker, and Harith bin Srij mobile, and Hamed bin Yahya al-Balkhi, and Solomon the son of David Mehri, and Abdul Aziz bin Imran bin Mqlas, and Ali bin Temple sophistication . And Ali ibn Salamah Albaka, and Amr ibn al-Sawad, and Abu Hanifa Qahzm bin Abdullah al-Aswani, and Mohammed Ben Yahia Edenic, and Masoud ibn Sahl al-Masri, and Aaron bin Saeed Aloala, Ahmad ibn Sinan Al-Qattan, Abu Tahir Ahmad ibn Amr ibn Sarh, and Younis bin Abdul higher, and spring Bin Sulaiman Moradi. And spring Bin Sulaiman Algiza, and Mohammed bin Abdullah bin Abdel-Hakam, the Sea of Ben Nasr ALKHAWLANY, and create others Daaraqutni has singled out a book from his novel about Shafei in two parts, adult class in the virtues of this Imam, past and present, and won some people from very junior, what Zadeh only the elevation and majesty, and the reform of the fair that the word of his peers in which the identity, and tell of emerged in the Imamate, responded to the OTHERWISE only Udi, seek refuge with Allah from fancy, these securities narrowed about the virtues of this Mr. As for their grandfather bulk logistical, was the elders who attended Badra with ignorance, the families of that day, and it was the Prophet peace be upon him, and his mother is similar to healing girl Arqam bin Ndilh, and Ndilh is the brother of Abdul Muttalib grandfather Prophet peace be upon him, it is said : It redeemed itself after that, the safest. And his son intercessor his vision, which is counted in young companions. And his son Othman followers, I do not know a great novel The brothers and sisters of the Shafi'i Alozd Ibn Abd al-Hakam said: what carried the mother Shafei him, she saw the buyer went out of her vagina, even swooped in Egypt, then took place in the town every fragment of it, Vtoolh Almabron they give birth to a world, the people of Egypt for his knowledge, then disperse in the countries This novel disconnected And Abu Abdullah al-Shafei, while Ibn Abi Hatim transferred, the son of my brother's son gave him, he said: I was born in Yemen, I mean, the tribe, the mother Ozdih- said: Fajavc My mother's estate, she said, the right of your family, shall be like them, I am afraid you have to overcome Nspk, Fjhzatna to Mecca, Vkdmtha that day and I'm ten years old, I became Nasib to me, and made the request flag, he says to me: Do not operate this, and accept what benefit you, they made my delight in science Ibn Abi Hatim said: I heard Amr ibn blackness: Shafei said to me: I was born Basaglan, and when he came upon two years, my mother obliges me to Mecca His son Abdel Hakam: Shafei said to me: I was born in Gaza and one hundred fifty years and carried to Mecca from two years Muzani said: I never saw the best face of Shafi'i mercy of Allah and was perhaps catch a beard is not preferred for grip Spring muezzin said: I heard the Shafi'i says: I committed the shooting until the doctor tells me: I am afraid that the large number of tuberculosis Isepk you stand in the heat, he said, and I was hit by nine of the ten. Hamidi said: I heard the Shafi'i says: I was an orphan in stone my mother, and did not have what to give me for the teacher, and the teacher may be pleased with me to do if you missed the boys, and lighter with him. And El-Shafei said: I was writing in the shoulders and bones, and I used to go to the Court, Vostohb emerge, which will write Amr ibn al-Sawad said: Shafei said to me was Nhmte in chucking and seek knowledge, Vnlt from throwing until I was wounded a dozen years, and silent on the science, and I said: You and God in the largest flag in the chucking you. Ahmed bin Ibrahim al-Tai said Aloqta: Tell us Muzani, Shafei heard to say, memorized the Koran and I'm seven years, and preserved "Muwatta" and I'm ten Aloqta unknown In "El-Shafei virtues" of the major heard Zubair bin Abdul Wahid Hamadhani, told us Ali bin Mohammed bin Isa, I heard Spring Bin Sulaiman says: Shafie was born on Abu Hanifa died -rahmanma God. And El-Shafei said: I came to the owner and I'm thirteen years old -kma said, and it seems that he was the son of twenty-three Snh- said: Voti cousin and me to the city, spoke to the owner, he said: Have you read. I said: I read, I read it, was probably he said something to me has passed: prepared, Voaidh preserved, as if he liked, and then I asked him about the issue, he replied, then again, he said: you like to be a judge. And it tells about Shafei: I lived in the wombs of Arabs twenty years, is poetry, languages, and memorized the Koran, what he learned over my letter, however, has learned the meaning is meant, with the exception of two characters, one of them: corrupted it It assigned the unknown Ibn Abd al-judgment said: I heard the Shafi'i says: I read the Koran on Ishmael the son of Constantine, and said: I read the Cub, Cub and told that he read on Abdullah Bin many, and read on Mujahid Mujahid told that he had read the Ibn Abbas. Shafei said: It was Ismail says: Koran Bmanmoz not name, was taken from the "read" even though they use the "read" was all I read the Koran, but the name of the Koran such as the Torah and the Bible Deaf and Ibn Abi Hatim: Tell us the spring: I heard Shafei says, provided the owner has kept the "Muwatta" prima facie, I said: I want to hear, said: Ask read to you. I said: Do not you have to hear the reading, you have easy read for myself Ahmed bin Hassan Alhmona: Tell us Abu Obeid, said: I saw Shafei when Mohammed bin Hassan, has paid him fifty dinars, and it was before that pay him fifty dirhams, he said, that the great delight of science, Valzim. Abu Obeid said: I heard Shafi'i says: I wrote about Muhammad revered beast, and what gave him Mohammed, said to him: Do not Thchm

Types of wood Wood used in the buildings are extracted from wood that plant scientists Asameenha overseas-forming trees that grow the presence of layers beneath the crust and are the first two types of hardwood and the second timber with a non-injury It is noted that the trees of one species vary depending on the timber for some cultivated land and the weather, as well as how they serve Timber installation It reflects the chemical composition of wood and Aadrugen of carbon and oxygen and nitrogen found in the article of food as it is an important factor in the growth of trees And the nitrogen Mstahba small amounts of sulfur and some emerging metalwork from the ground to the tree like Aalbotasim, silica and be with her some of the effects of iron and manganese 0 The growth of cells in the alveoli of Mttkon trees and turn the fiber which Ntadhah this Altgxih to wood fiber 0 The equation Arrowroot which is in Khalia Altgxih it is they differ in composition from the same cells 0 We note that all of the elements carbon, hydrogen, oxygen in the liquid inside the rubber fitting (mastic) and Kulfinuh used in some Alohjaralkthavh. It disappeared in multi-density wood because of the difference in growth of the cells in the fact that wood is heavier than water proof that if removed ment air that immerses Valokhcab made of onyx, the tree be heavier than the top of the Onyx himself - noted that the stronger the timber is large density dry. Mechanical properties Notes when making experiments on wood that this article an end to the flexibility of such minerals, which reduces their ability caused by this curvature then breakage when it reaches the load to the amount of 50% to 70% of the load break and be easy to eradicate per fiber layers of other on the longitudinal direction, and be hard to break it accidentally as the shear forces are accidental removal of about ten times the force in the longitudinal direction 0 Organic composition of trees if the tree were cut perpendicular to the level of her leg Vnchahd sector and note it Pulp: Is the first component parts in the trunk of the tree and consists of cellular tissue and when the tree is small pulp be containing a large proportion of food means and absent from reaching the tree age aging, and move the food cycle to the rings surrounding Ballbad and when there are knocks the tree we see that the heart of this branches out of the pulp The original Therefore, we note that the thinner the branches of the tree trunk because of the distribution of mineral winning Summary Annual rings: A fabric loops with cellular pores and scattered Hawa pulp in the crust and are parallel and do not take full form rotation in some cases It was on this label due to be ring every year so it can rule on the age of the tree from the number of these episodes And be the primary configuration annual rings full of food article carried by organic rays and freeze them consists of wood used in the business strong and be close to the crust because the wood is weak wood hardness less than the closer the episodes toward the crust color, opening for other color Medullary rays or organic: A conductive food to parts of the tree which is about a wooden pores of the body horizontal and vertical lines on the parts of the tree texture and extends from the heart about the crust Crust: Cover is spongy shielding for wood and consists of fibrous cells of the wood and increases in fish year after the age of admission of layers of them from within and cracking of the tree when it reaches old age Timber defects: These defects depend on the transplanted the tree place and on how its service and parts, and the most important of these defects is the presence of wood that has not been maturity and therefore do not cut the tree only after completing the maturity and growth of even the right age and before that Atgeoff its interior (Ejokh) when it reaches old age. Disadvantages: A. aging: aging begin weakness of the heart and then the tree from the roots to the top of her stomach until it becomes hollow (B) cracking, and called Altvellouk occurs in a direction perpendicular to the veins and cause dryness in the upper class suddenly The apartments shall be decisive blow in the sector or intersecting with each other, Valkasemh sector such as Bafilouk know what Filouk in the attack and that due to the dissolution in the heart of the tree when you grow 0 And it is sometimes dilated Filouk from the center toward the crust (called astrocytes Bafilouk ( He spoke of the sudden contraction in the tree during the drying process and to avoid alarming shove this to become like the decree sector (106) The Filouk ringed described drawing (107) are Vellouk longitudinal between the annual rings and rings result in the separation of parts from neighboring parts Pvt it often causes decay and rot 0 (C) trauma: the trauma arising from the dumping of the tree after cutting them to the ground shrinkage and cracking occurs in fibers 0 D downturn: Contains wood logs where cut about 40% of the food material and at least this amount to 12% after drying operations and be a shortage in the vicinity of explaining drawing in (form 108) for the trunk slotted lengthwise breaker to the panels before fully drought Venkmh these panels and twisted each other and the other Atqf Form (10 (fee for half the trunk of the amount of shrinkage Championship As built form (110) cut from the trunk of a quarter each square block sector shrank a diameter in the external annual rings And - Contract: the contract is generated from unloading at the branches cut before fully grow and whether small and integrated into the contract with the tree does not fear them but if they are large, they are harmful 0 G - spots:-This defect does not damage the tree fibers with a bad smell spots appear only when cutting Alsjrh Z - rot: -anco rotting of timber growth before fully mature and cause of the moisture that arise from lack of attention to ventilation, especially wood composite buildings and trees which are of non-maturity shall be full of worms that eat wood and its transformation into a powder Used types of wood extracted from the trees There are a variety of names to cut wood by sectors of the dimensions of the width and length, and was not used in ancient times, but the municipal wood that grows on bridges, canals or roads that do not meet the purpose of non-wood validity is here for business architecture so that the parents had to what roofs of Avlaq palm trees nor This method is still in some villages, and Egypt relies mostly on the outside to bring in the types of wood carpentry, masonry 0 Forestry and features from normal crops in • You do not need to spend only in the first year after that expenses are low and decreasing gradually • Earth could be used for agriculture this enough to be a few light lush Tina (Which is suitable for the cultivation of cotton The trees must control during growth W is anchored always make it in the direction of growth and by planting trees close Vttzahm and heading to where the air is high, and the light, and because of the contiguity of its members do not grow side affects growth in other trees The following must be observed during Agriculture Should not cut the side branches when the tree is small Any moving nutrients to the top of the tree does not continue growing Summit strengthens the trunk of carrying a small carry Vtnhani 0.0 Shall not leave the original tree leg is divided into two branches before Aisal trunk to the desired height When you disconnect any branch must be separated chapter fully 0 Upon reaching the desired height of the trunk is cut off the top of the tree in a way that article of food back to the trunk so increase growth 0 Logging preferably in a separate article comfort food 0 Sears harvested wood under the road information Logging of timber for use in carpentry and construction 1. wood trim in the summer of the year before the season in which it will go 0 2. The cutting of trees in the winter (the separation of material comfort food 3. The publication of the roots to the blocks varying in length between (12:18) gave symbolizes the symbol of the Q box rib unknown 0 This depends on the length and amount of tree growth and on the type of wood 4-float in the spring in streams rivers even stations 0 5. The order of the blocks to take them to the machines Publishing 0 6. The seal Jzaaha special seals in various saws 0 And then the order of panels and all other type sizes depending on the unit for processing ovens for drying and stack them in a private allocated under the roof of each type courtyards, and be the transport method of sawing machines for drying on trolleys private pay all trolley two men 0 They are usually based workshops Publishing machines at the mouths of rivers where cut trees from germinating Forest 0 And processed trees so obtained, including the boxes and all the different and tiled panels and high-Mraiyn and Hraih called Balbgdadly and shisha, e publishes any modern mechanical methods or by saws Conveyor And shown (in 116) are different charges for packaging the tree to the different pieces to be obtained from this tree Valsm shows approximate diameter tree sector 35 cm has been drawing the largest number of Alberatim sector as possible to get it, he took Brthoman of the heart size of each 9 "× 3 "Thsaliha from the sides and on the other Brtumben in size 7" × 2 "and the remaining parts are made public to high or twice into semi-finished and built Mraiyn Figure 2 Tree sector we have acquired them on the largest possible square practical way to do so, a Looking for a piece mentioned strip mall and not 1, and then we draw the two diagonals of it on each other, such as E b, h e then we get four ribs c b, c E, E e, e b which leads to the desired box If it is required to know the amount of the whole rib largest possible square taken from the area around the tree trunk 1.88 meters, for example, the following way Ventba Q symbolizes the symbol of the unknown side box Symbolizes the symbol S to Qatar is well known Ocean If x = 1.88 ÷ 3.14 = 0.6 m Purify = 0.3 meters And a transfer Q = 2 2 = 2 = 2 0.3 Purify X = 0.43 meters Or that the proportion of Decree box inside the circle to the radius as a 2 to 1 Q shall be: 0.3: 2: 1 X = 0.43 meters Sometimes we get a square juridical divided in two halves as Balsmn 3.4 or be Mqsoma to four boxes box as drawing 5 or divided into sixteen Morneh such as in drawing 6, and if made their tree to the panels shall be taken panels of the largest sector, such as in drawing 7 0 To appoint Ojmd sector to a rectangle of tree sector paint any Qatar to Gaza said the tree and divide it by three equal sections and evaluate the columns of the first department in the country Almzko even cut the perimeter of the tree column and works as well as only the second section in the direction counter to the first cut off the tree circumference at some other point Vensal this point as well The first point for both ends of the diameter shall be shaped incident is the largest rectangle possible to get it, such as what is shown drawing 8, showing the remaining fees from 9 to 20 different pieces Kuala different types of races timber 0 Industrial wood The market appeared to popularize materials Snlaah body panels of compressed laminated wood fibers in the steam presses such as Asalotks, and Alnordquis and Alanslood, and processed lengths and offers different smoke for use in Lawyh vertical walls from the inside or the destinations from the outside as well as in Altasaqev from the inside, too, it is sometimes used in Ochkal coatings and binding 0 Valuah Alnordquis made long and 3.66 × 1.22 meters or 1.83 × 1.22 meters and a thickness of ½ 3 or ½ 5 mm (1/8 "or 3/16") 0 And the way Alnordquis panels industry is that it is cutting logs into slices, and placed in a court tanks called defender called steam especially for some sec Boutriqy, then slides erupted after remove them from these reservoirs to become piles of wood fibers exclusive thin, and the similarity of cotton Almndov Allaj And take Hzzh fiber panels are fed just then placed in Edeimh compressors immense pressure force Vtzhgaha and analyzes to the soft-touch panels deaf polished from one side of the light brown color of a golden second and likable face is polished This topic panels are not affected by moisture or become wet, there is a stretch or shrink or swell or shrink 0 happen and this lightweight panels easy to pick up Balody can carpenter to use all ordinary tools where such as the use of wood, which is also on the Edeimh flexibility can then board and Tqoash a dry ( dry) in the case of reasonable rotation, either in the case of small rotation it can Tendeth with cold water or Tatrith steam and not for this kind of wood industrial smell and it does not absorb odors no matter how powerful pungent and can 'Sthaddamh in all types of buildings in a wave of coverage Btzmerha on Sdabat or Mraiyn wooden either in horizontal or vertical or Btzmreha cases on the wooden structure of the facility (Altagafish), and can Tzmreha on the walls built with bricks or on the whiteness, and the establishment of the buildings light such as cellular dwellings (villas, chalets) and in building bathing Bahawatye kiosks and stalls gardens and corrals cars and poultry and livestock, and in building warehouses and silos In the roofs of factories, warehouses and public markets and the role of clubs and playgrounds and in the doors industry Ptjaidha of two-sided 0 can also use this panel in the chambers of reinforced concrete industry in repayment instead of using several panels tight supply and thus we get the concrete with surfaces polished free from the distortions, and this feature to use these panels to pour volumes and large surfaces should be about cultivating the concrete surface after decoding the guys can dispense paint mortar because the surface of the concrete is smooth soft Vttaly Balfrhh whether lime or glue, and because the surface of the board smooth it Infdil for concrete easily and conveniently, and as the flexible board it will be well placed in the intensities mayors and vaults and in ceilings of tunnels, bridges and archways and other Alanslood and Alsellotks These panels are used in the binding of the walls and ceilings galleries lectures and stands and showrooms moving images and places of entertainment, and in shops and residential buildings, the insulating panels for the entry into force of the sound and protective against Aharbak, equip the plant to four (2.3, 4.6 feet) and different lengths of the shortest 4 Otzlha feet and 12 feet and half an inch thick 0 Hardbord A similar type of Silutks blocker for voice and entry into force of the heat and attend the planks thickness of 12 mm size is 3.55 × 1.55 meters to cover the flat of 5.25 square meters and uses the previous such as the use 0 Aazorn Originally a similar type of Nordex and industry and widely used and find the Smacain 4.5 mm and the board size 2.75 × 1.25 meters to cover flat of 3.43 square meters Albobolit Albobolit light material used in all construction purposes which is a large solid absorbing panels heat resistance and sound-effects are not affected by weather as well as non-flammable and there are similar material in the installation called Inoma This article is a mixture of wood fibers and mortar implicit xeon chemical make panels in a special way this material is flammable or corruption, is not up to harming animals or biting insects 0 and used them too thin roofs 0 These panels are made a length of two meters and width of half a meter and a thickness varied fit to use various Vicu for Bobolit 1, ½ 1, 2, 3, 5, 8, 10, 12, 15 cm, and weighs meter flat him in kilograms to smoke Allinoma is ½ 1, ½ 2, 3 , 4, 5.7 cm These panels and easy-to-use, consumer-saving time, effort and expenditure in terms of structure, you can also transfer a large amount of them, covering a great flat-peer transfer of a small amount of other material structural heavy weight 0 Can be used in panels either in coverages Btzmreha on wooden Sdaab or Tzmerha on Altagafas wood - wood - the structure with the possibility of the use of regular shavings from a saw and other tools, as used in glued to the aspects of construction using mortar usual implicit, as it can be built using large Alsmuk panels as the case 0 Activity characteristics of hotel facilities and the accounting effects Activity hotel business and also a set of characteristics that distinguish it from other from other activities, and generated by these properties a total of considerations to be taken into account when designing your accounting system in this activity, and we address Following those and their impact on the accounting system for hotels characteristics. 1. hotel activity service activity: Hotel activity in general is characterized by being a service activity, and therefore is considered The hotels facilities services provide various hotel services, and despite the fact that hotels do some commercial activity within the usual activity. 2. the nature of the demand for hotel services: demand for hotel services is characterized by the following characteristics: - Affected by the demand for hotel services, seasonal and geographical factors, as demand for these services is increasing in certain periods - Kattlat and summer seasons and the holidays - as demand for these services is increasing in some geographical regions - Kalshoati gathered interests and business - and the regions and less in other geographical areas. • affected by the demand for hotel services by political factors and social conditions, as the stability of the political and social conditions lead to increased demand for hotel services actively some other sectors of the economy, particularly the tourism sector, the growing euphoria of tourism leads to increased demand for hotel services, while the decline in tourist activity reduces demand for these services. 3. The diversity of hotel activities: The hotel is a service activity, where the hotel is offering a variety of services for guests - and other customers - (Kalambat - restaurant - entertainment and concerts), but the performance of the service, this activity requires that the proceeds in the form of commercial activity: - Hotel - The purchase of needed to deliver meals - Food food - Provide different services such as washing and ironing and razor ..... - Buy mutatis B to provide services. Even some major hotels owned farms for vegetables, fruits, poultry and livestock to meet their needs and then act in self surplus from these farms commercially Nmma lends to its agricultural and commercial capacity. Also, what you are doing some of the major hotels of cooking and cooking operations much like what you are doing industrial projects of converting raw materials (vegetables and meat) to finished products (meals), which lends to its industrial nature. There is no doubt that this diversity and plurality in hotel activities requires a clear degree of analysis and retail elements of expenditure and revenue, and a significant increase in the size and number of documents and courses to be taken by each document depending on the number of services that benefit the Pensions Perhaps that makes accounting system more like that the system used in enterprises with partitions . 4. division to hotel activity centers (sections): Due to the diversity of hotel property activities, hotel activity, it must be divided into productive centers and service centers, and centers for the production, it must be divided into profit centers and cost centers, with the aim of evaluating the performance of each center individually. And it is limited to the elements of the costs and revenues of each center from the center so as to assemble the costs and revenues of each production center, so you must design unit Product Directory Hee meal (breakfast - lunch - dinner) If it has been producing a certain number of meals, either to offer the guests or customers, or accounts of the hotel so it can be from the analysis of the accounts of the expenses and revenues in each of the centers on the unit, as well as address common cost elements between more than one center and assembly cost elements of the service centers with a statement distributed to productivity centers style in order to cost-assembly centers of production and determine the cost of unit product method.