Journal of Kirkuk University For Administrative and Economic Sciences

Abstract The research aim at introducing the concept of organizational values and it impacts on the performance appraisal. The research two basic hypotheses, the first is that there call relation significant between organizational values and performance appraisal. And the second there is sign. Ficaut influene for the organizational values.(from the perspective of the research sample, administrators and moderators of departments and divisions and unit and there assistants) in the directorate general of education salah al din, were distributed (50) questionnaire to the research sample and collected all completely, and the benefit from the percentage, standard deviations correlation , and the values of ( R2 , F.T). all the hypotheses of the research are validated, and the resent found set of conclusion and recommend edition fat can benefit the relevant matter most important , proved that the organizational surveyed give achier interest in values.organizational, and noted the results of research show that organizational values effect all performance woes sign faculty, and recommendations, the emphasis of management and consistently great interest on organizational values and reward employees who achieve results an achieve thought their commitment to the values of the organizational basic values

Abstract The research aims to introduce the concept of crisis and types, requirements and methods of management and available resources to address them in the context of analysis of the views of a sample of managers in the State Company for Ready Wear Manufacturing in Mosul and the General Company for the manufacture of medicines and medical supplies in Nineveh. Of their number (42) managers of various departments and units in the two companies, the researcher has sought access to the search results to answer the following questions:
1 - What causes of crisis in the two companies Alambhuthtin?
2 - What the authorities charged with managing crisis in the two companies Alambhuthtin ?
3 - Is available in two companies Alambhuthnin capabilities for crisis management and treatment?
Has adopted a researcher descriptive analytical approach in light of the adoption of Astmah resolution, which was main tool to collect data needed for research, in order to analyze the results of the field has been the adoption of a number of assumptions that have been tested using the software ready (SPSS) to benefit from the percentages and the community accounting and standard deviations,
The researcher found a number of conclusions, including:
1 - the multiplicity of causes that lead to a crisis came on the sources of funding causes in the first place.
2 - involved in crisis management, among others, and the participation of the Director-General and the Board of Directors significantly.
3 - are available in the two companies under study the potential for crisis management.
In light of what has been reached researcher presented their proposals and perhaps most important of those directed to the research community in particular and other industrial companies in general to the effect to deepen the awareness of the administrative leadership on the concept of crisis management and the necessary resources to address them and look at him according to the basis of future strategic to ensure survival and continuity and not collapse

Abstract The study took on the subject of strategic human resource management and its contributions in Quality of Medical Services. When it tried to present a clear picture in the theoretical side, and a clear answer in the field side which relates to its variables. Where the independent variable is the Strategic human resource management which has been represented by (employment strategy, training and development strategy, evaluation of performance strategy, and salary and incentive strategy), When the crisis management variable is represented by (Quality of Medical Services). the study was chosen to be in Kirkuk health office and some of its hospitals where the study used the survey as a main tool for all the data and information in the field side, as well as conducting personal meeting, then a description and characterization of the study variables were done and analysis of its importance level.
In the light of all that a number of research questions were determined to be the frame of the study problem as follows: What is the level of importance of the variables of the strategy of human resources and Quality of Medical Services in the organizations have been researched? What is the nature of the connecting relation and impact between the strategy of human resources and Quality of Medical Services in the researched organizations? Whether the strategy of human resource contribute in the impact Quality of Medical Services in the researched organizations?
The study has reached a number of conclusions , the most important of it was: There is a connecting relationship with a positive significance between the strategy of human resource management in terms of its variables in Quality of Medical Services. And there is an effect relationship with a positive significance between the strategy of human resource management in terms of its variables in Quality of Medical Services.

Abstract Unspoken communication works as aconnection and expand interaction among the members of organization and probably as interior to built. To achieve cooperation and understanding case which limited to the usuall changeable behaviour shapes which unconnected with special kinds of people influnced by apprehension,direction,intentions and available opportunity to get the target in continuously state from this point, the exchange in the ideas and information. To find correlation and trust between the humanity elements in the organization . when there Is intraction between pronounced communication and unspoken communication lead to increase the activity between the managers and officers in the organization and colleagues in the working climat. And if we depend on spoken and written becous the body expressions the include different shapes,like(head movements eyes and face expression).
To expree through it about love ,anger,happenies, through it about love, anger, happenies,fearful,disqust,jealousy, we find these shapes refer to one of the important problems which faced the managers and influence the behaviour of the workers. From here, we appoint to the problem of study through asking some question such as:-
1- Do we use unspoken communication in the best way in the organization as the beginning of study?
2- Is the unspoken communication important in referring the behaviour types in the colleges under research?
To answer the researching questions above and to limit the connections and the influence between the studying dimension .
We use several of count ways graphs which distributed among the workers in these researching colleges.
We get some of achievements the most important are:-
1- The unspoken communication for the management leaders acted as the most important in limiting the behaviour conduct for them . and this refers ,for these communication make intraction for the worker ,which make them followe different ways in the force or power of the working in this space
2- There is adegree of connection between unspoken communication and the behaviour conduct and this appeared
In the results of studing (working) and the explain that the flexibility for this management through the using of unspoken communcation

Abstract It must accountant - during his time - in order to take into account the public interest and to comply with the ethical requirements of the rules of professional conduct.
The research problem has been formulated through the following questions:
Is there a legitimate basis for ethics in Islamic accounting thought? And what is the comparison between the ethics of the accounting and auditing profession and the international Islamic Charter of Ethics accountant and auditor?
Search derives its importance from the overall importance of ethics in the practice of any profession of professions, including accounting, and the role of blogging in the rationalization of ethical behavior of accountants and auditors to achieve the objectives sought by the accounting profession.
The research aims to the following:
1 - to clarify the theoretical framework for the ethics of the accounting and auditing profession in the situation in the curriculum of Islamic law.
2 - Identification Authority Accounting and Auditing Organization for Islamic Financial Institutions AAIOFI.
3 - Comparison of the International Ethics (situation) Islamic counterpart.
Find premise: The search is based on the following two hypotheses:
1 - The ethics of a legislative basis in the Islamic accounting thought.
2 - There are no significant differences between the ethics of the accounting and auditing profession and the international Islamic Charter of Ethics accountant and auditor with regard to professional matters, while the Islamic Charter differs from its international counterpart of being involved suit the nature of the principles of Islamic institutions.
Has been reached to many, the most important results as follows:
1. The presence of significant differences between Islamic financial institutions and conventional impact on the nature of the work of accountants and auditors, has necessitated the development of rules and codes of ethics, both in financial institutions or traditional Islamic be compatible with the distinctive nature of those institutions.
2. A more comprehensive Islamic Charter for being included international rules (situation) as well as the Islamic principles that suit the nature of Islamic financial institutions.
Has been progress in many of the most important recommendations:
1. Work on the adoption of the Charter being an Islamic fits the nature of Muslim societies and is therefore fit the financial institutions that operate in these communities.
2. Take advantage of the Arab and international experiences for the issuance of a comprehensive code of professional conduct of accountants and auditors in Iraq.
Need to be a code of professional conduct for accountants abreast of professional and technical developments that have affected the profession

Abstract The research aims to shed light on the activation of the role of the Office of Financial Supervision to reduce the phenomenon of financial and administrative corruption in the Kurdistan Region and to develop appropriate mechanisms to control and to avoid repetition , and in order to achieve the objectives of the research and the completion of the practical side has been used questionnaire to gather preliminary data on the subject of the search, and then discharged and analysis using SPSS statistical software and the use of statistical tests and treatments appropriate in order to reach the same result semantics supports research topic , since questionnaire was distributed to Harihtien two units of government employees in general, and the staff of the Office of financial Supervision in Sulaimaniya in particular.
The research found a set of results is the most important Hodharorh performance development and oversight of the accounting office of the expansion of the scope of work to include all economic units in the mixed sector as well as other state departments.
This requires that the necessary amendments to the law of its creation and amendment of all materials and avoid all Maihd of its oversight role, and the introduction of articles of the Law supportive in this direction because of the developments and changes in the economic and financial life.
The research was presented a number of recommendations, the most important is the need to provide adequate support to the Office of Financial Supervision in order to be effective in reducing the phenomenon of administrative and financial corruption.

Abstract Analysis of the Contingency tables of Statistics topics important because of its wide applications in various fields of science, administrative, economic and educational, biological, health, agriculture and other areas of life. And analysis of the medical side occupies importance being occupies the importance of the fight
And the prevention of all diseases.
The contingency tables take different forms may be overlapping relationships between continuous variables related data which can be analyzed by linear models. However, if the data is related to discrete and categorized variables, or the data may be quantities or descriptive or both can be analyzed by a multi-dimensional tables, and each type of data hypothesis and analysis methods.
Search includes details concerned with comparing different methods which are used in the analysis of categorical data according to the of linear and non-linear constraints . And give more emphasis to the modified minimum chi-square method.
Because it was observed that modified minimum chi-square method is superior to most of the modified methods used to estimate the frequencies under different kinds of hypotheses, but equivalent to the Wald statistic to test linear and non-linear hypothesis.
Key words: Modified Minimum chi-square, Tests of categorical data, Analysis of contingency tables, Analysis of categorical data for complex surveys.