توظيف عقود المبادلات في مجال الفنادق و السياحة : دراسة تحليلية في عينة من الفنادق العراقية المسجلة في سوق العراق للأوراق المالية

الملخص EN

Abstract The research aimed to Find employment swaps contracts.

the research was conducted in the tourism and hotel sector depending on a sample of this sector represented in the three hotels registered in Iraq Stock Exchange market, was launched search of a problem that is detected on the importance of the employment of the swap contracts intellectually In practice deeper .

The research used the financial instruments for this purpose.

The study came up with a number of conclusions, including (possible hiring the swap contracts in the tourism and hotels for the sample.

Of the sector research has shown that the employment of the swap contracts help to save costs and increase profits) The in important recommendations were found (That need to take advantage of theoretical concepts and application areas in the tourism and hotel sector(.