Review Some Effects of the Investment in the Tourism Sector (Evidence of the Qhorveh City) Bahram Meihami 1, *, Jasim Karami 2 1 Department of Accounting, Ghorveh Branch, Islamic Azad University, Ghorveh, Iran 2 Young Researchers and Elite Club, Ghorveh Branch, Islamic Azad University, Ghorveh, Iran *E-mail address: meyhami4@gmail.com ABSTRACT Tourism is the world’s largest industry and one of the fastest growing sectors, accounting for over one-third of the value of total worldwide services trade. The importance of tourism in economic terms and Employment to the extent that it can be Driving force for the economy of any country. Investment in fact the use of limited resources such as money, material resources, manpower and natural resources in order to achieve the objectives of a country or an institution. Obviously, if you do not use these resources well, country or institution investors will face losses. In order to avoid such losses should any investment plan carefully studied and evaluated and judged based on criteria pre are strongly recommended. The importance of investment in the process of economic development in most theories of economic development have been emphasized. Due to lack of investment and proper allocation of resources necessary to stimulate economic growth, it is necessary to invest resources in the country's relative advantages of a properly be identified. The study population included 80 faculty members and administrators of agencies in the city. After collecting the questionnaires and statistical analysis showed that investment in the tourism sector with new opportunities And attract significant funding and promotion of a culture of solidarity. Keywords: Tourism; investment; Qhorveh 1. INTRODUCTION Tourist activity has played an important role in global economic activity, and tourism industry has been the important industry that many countries make effort to develop. Travel & Tourism is the real global economic activity; it is one of economic sectors that contributes trillions of dollars annually to the global economy, creates jobs and wealth, generates exports, boosts taxes and stimulates capital investment. According to the World Tourism Organization international visits worldwide have risen from 675 million in 2000 to 94 million in 2010, and tourism industry contributes 9% of global gross domestic product (GDP). In Taiwan, tourism industry has been considered to be the principal development industry in future; not only because of Taiwan is abundant in natural and cultural landscapes. Tourism is a global force for economic and regional developments. Along with it, tourism development brings a mix of benefits and costs and the growth of the field of tourism economics makes an important contribution to tourism policy, planning and business practices. During the life of the Sustainable Tourism Cooperative International Letters of Natural Sciences Online: 2014-09-02 ISSN: 2300-9675, Vol. 25, pp 39-46 doi:10.18052/www.scipress.com/ILNS.25.39 2014 SciPress Ltd, Switzerland SciPress applies the CC-BY 4.0 license to works we publish: https://creativecommons.org/licenses/by/4.0/