Journal of Kirkuk University For Administrative and Economic Sciences

Abstract Abstract
The research aimed to identify the dimensions of Total Quality Management in the Banks. , and following banks to the Al-Raffidden had been chosen because it may be considered as appropriate area to applying the practical section of the research , In order to achieving the research objectives , some of main and secondary hypothesis has been puts these hypothesis tested by a some of statistical methods .This research depend on questionnaire as a main tools to collect data . (48) questionnaire distributed in the research sample which consist of general manager and its assistants , department managers and units of the main and secondary in banks , just a good (43) questionnaire has retrieve . The research reached to many conclusions the most important of it : existing dimensions (TQM) in the banks under research and according to this, The researcher introduced many suggestions which the banks may benefit from it .

Abstract Abstract

This Study dealt with the effect of a letter language in the activity of administrative communications in health authority office of kirkuk province the aim to identify the role of a letter language on the proficiency and activity of administrative communications and nature of language obstacles which restrict to communication proficiency in this organization . the research society is represented by (570) written letters issued from the office which need to be answered . A random sample consisted of 200 letters represents 35 % of research society has been analyzed during the period from January to June 2011 at the center of the office .
The study rested on hypothesis based on relation ship between letters language and the activity of administrative communications . Many of statistical method were used in this study for testing hypothesis authority office and Many results support its hypothesis were concluded.
The administrative communications in health authority office of kirkuk province suffer from on insufficiency in the language formation of letter
- The administrative communication activities are reduced in the office through sending of letters by inaccurate and ill timed manners in to the concerd sides .
The administrative communication activities are affected by the language formation of letter
According this study recommends the following suggestion
- The title of alerter should comes pond with its meaning
- The language aspects of letters are advised to be concord through establishment of periodical lectures on Arabic language . Training Programs are recommended to by developed , especially , especially those , Which concern with correspondence and participation of their staff in there programs
- The importance of settled staff in the administrative communication is emphasized .
- Providing of arecod or register for working regular series concern with answers on correspondence in the related untis .
- Developing of fast communication canals such as internet , telephone , and fax .
- Fixation of determined times in the text of letters to be answered in proper manner .

Abstract Abstract
Organizations have witnessed developments and challenges in various fields compelling the necessity for rapid and radical changes and transformations to take place concerning business and management by establishing an organizational climate that creating the job satisfaction that reflection labors performance level and quality's improvement and creating superiority feature on competitors. and organization climate deployment its effect in multiple managerial and behavioral changeables organization climate's effect no limited on sample types from organization but its covering all organization any was its activities.
The aim of study limited the Organization Climate's Effect in Job Satisfaction /A Survey Study for The Opinions of a Sample of Functionaries of Misan Oil Company, the researcher depend on analysis descriptive method, for information analysis that collection by questionnaire for information collection ,and chose random sample content from (50) labor in research organization the researcher is used the statistic methods for deal with surveying data, mummer by (spss) system, where the date statistic analysis find relationship connection and effect between organization climate and job satisfaction, study closing by multiple from necessary proposals for research organization.

Abstract Abstract
The crisis of water in the Arab homeland happened because of the unbalanced between the amounts of water and the progressed demand to it in different uses. The geographic factor played an important role in the limitation of water because the Arab homeland occurs in the dry and semi-dry region which is regarded one of the regions that distinguishe with limitation in water comparing with the other regions in the world from the side of area or from the side of individual's share of water or from the side of amounts of rain (2.1%) also from the factor of vaporization (80%) and the regions in the Arab lands distinguishes with dry and the rate of individual share is (1000 m3/ year) against more than (7000m3/year) in all over the world and its share from the total range of the surface water in the world (0.07%) and the middle share of Hectare comparing with the world (15.1%) and the area of the Arab land is (5%) from the total of the world and what it gain from the water is less than 0.05% from the total share of the world.
The expectation of the future contains the following:-
Putting a strategic policy of water by the institutions which concerning with this field in the foreign countries in order to determine the strategies and projects to improve the flows of water by taking it in regard in the Arabic programs and priorities to face the problems resulted because of this crisis.
Acknowledging the flows of water (in amount and type) by establishing a net of observation to control water and putting the plans to stop desert by doing arrangement between the policies of dwellers, water and environment, or by building barricades to maintenance water from leakage to the sea in order to get benefit from water and in order to solve all the problems between the participant countries by reaching to the suitable agreements to share water in an formal way.

Abstract Abstract
This study will examine the relationship between economic growth which is uptake as growth in gross domestic product (GDP) and the external debt which is consider an important part of foreign capital inflow using simple regression method in selected south-east Asian developing countries covers the period 1990 – 2008 .
The study divided into two parts , the first one deals with the theorical basis contains kinds of foreign capital inflow and economists opinion about the relationship between growth in (GDP) ) and the external debt , where there are two trends about it . The first proves the positive role of debts in growth in (GDP) ,then the other trend refer to the opposite idea .
Second part of study deals with the applied side by using the time series 1990 – 2008 to find the regression equations for all countries .
Finally the study reached a set of findings and recommendations .

Abstract Abstract
This study, based on research and analysis, had dealt with a subject directly related to banks and financial institutions’ activity, as they depend, in practicing their banking operations, on the deposit money they keep. Consequently their activity should be characterized with stability as they should disclose the outcome of their businesses on a regular basis considering the fact that the annual financial statements are no longer sufficient and they must be followed by the commercial banks to prepare a specific set of financial statements covering short periods of time , quarterly or every six months which can provide decision makers , investors and lenders, with sufficient information which is appropriate regarding time and quality in order to make investment decisions, allocation and other decisions concerning the Bank's activities.
Based on what have been stated and to shed more light on the nature of this financial statements , the study showed the principals and methods which the International Accounting Standard (34) ( The Interim Financial Reporting) has brought for how to prepare these lists beside determining the minimum level of information that should be included.
The study, which took a sample of commercial banks operating in the Kurdistan Region as a research field , reached to the weakness in the level of interest in the financial statements, as well as the noncompliance with the requirements of International Accounting Standard (34).

Abstract Abstract
The frequency of the production process by the workers has an clear impact and tangible at the time required for production, experience and efficiency acquired by them as a result of duplication of work resulted in a decrease in the average time required for production, which is reflected on both the direct cost of labor and variable costs of other calculated on the basis of working hours and usually reflects the impact of this curve graph known as learning curve. The studies and previous experiments proved that the presence of this impact on the cost of production in general and variable costs in particular will vanish with the imposition of a linear cost function because of changes in the cost of direct labor per unit change the volume of activity, then will affect on the assumptions underlying the accounting measure of performance with regard to determining break-even point The deviations of wages and analysis differential costs and planning budgets .. etc.
Here comes the importance of research thrown importance of accounting measure of performance in the rationalization of the decisions of performance evaluation and planning, control and correct the deviations, which would affect the objectivity of the information that can be provided by the accounting if the introduction of this effect and its impact on the accuracy and reliability information for the decision maker, so any deviation in these measures will lead to mislead those decisions.
the objective of this research was a statement of procedures for determining break-even point and the deviations of wages, and analysis of differential and planning budgets, and extraction of impact learning curve so, the accounting measure of performance in accordance with those procedures, then clarify this effect Al.Ekhlas top sweets factory, the most important results of the research that the phenomenon of learning is one of the most important indicators that can be used in the planning of the productive process and the time required for production and can measure the impact of this learning mathematically in the factory and, these results will be have a significant impact on the administrative decisions of planning and control of production in the future, as well as to several other conclusions...

Abstract Abstract
The research aims to identify the problems and difficulties faced by the Iraq Industrial companies in the application of Activity – Based Costing Approach . the research indicate that the Iraq Industrial companies faced a lot of difficulties in the application of Activity – Based Costing ( ABC ) Approach with medium degree in general . also the research indicated that some of the difficulties were highly as in the case of the absence of accounting legislation in Iraq that obligation the companies to application a new system for costing . non – existence of the guideness role from accounting auditors in awareness the management companies with the importance and advantages of this Approach . In addition there are some difficulties with medium degree as in the case of Non-adopt Standards and accounting rules belong Iraq's environment . the high cost of the Activity – Based Costing ( ABC ) Approach application .
The research present a series recommendation , including the issuance of legislation and the adoption of accounting standards and a special accounting rules related to the Iraq's environment that obligation companies to application new Approach for costing . the research focus on the role of accounting auditors ot indicative or guideness for raising the Knowledge to the Iraq companies management with importance merits of the ABC . The universities and colleges to hold training courses and awareness programs on the Activity – Based Costing ( ABC ) .

Abstract Abstract

This research aims to estimate the (ARIMA) model of the problem of unemployment in Egypt by using statistical data which is available on the internet for the period from 1990 to 2010 and future forecasting about unemployment which is determined about 9.7350 million in 2017.

Abstract Abstract:
In this research we make a comparison fertility rates for Women age (15-49) year between governorates of Kurdistan region in Iraq by using data of Survey MICS3-Iraq (2006), and estimate fertility rate by average of five years before Survey and found three differences rates in fertility among governorates of Kurdistan region, that was ranging from low of (4.1) in Erbil to a high of (5.4) in Suleimany and Duhok (4.9). And the fertility rate in Kurdistan region is (4.42) and it's Equal to Iraq but is higher in the south/ Centre governorates of Iraq from indicator Median Age. The Survey results giving estimation fertility rates before the Survey2006 throw the years (1972-2006), this research is analyses by using SPSS Package and Excel Software.