Iraqi Journal for Administrative Sciences

Impact social responsibility in achieving cleaner production philosophy The clean production processes are contemporary methods adopted by organizations that aim to improve the reality of production and environmental sustainability through the approach of social responsibility and employment dimensions to achieve a clean production philosophy and achieve a competitive advantage unique to all competitors. The study relied on two approaches, deductive as input variables of the study to test and try to apply them to the respondent to gain access to the data and then the results of society. The analytical test to measure the variables of the study through an examination and analysis of the results and then test the variables of the study.
The study dealt with some intellectual and field problems and the goal of answering them to clarify theoretical philosophy and intellectual connotations and applied fields of variables (social responsibility, clean production) covered by the study. In addition to the statement of the importance of these variables and the possibility of their application in the Iraqi environment, specifically in the cement industry and in particular in the company researched " Iraqi Cement State Company" The study sample included a group of technicians and managers of departments where. Totaling 132 people were distributed the questionnaire as a tool to gather information
The study found there is a significance positive correlation between the variables of the study with a significant positive correlation differences between the dimensions of the study variables (the dimensions of social responsibility, and clean production processes) also found the presence of clear impact of social responsibility dimensions to clean production directly
And the study it urged the company researched to give a clean production philosophy greater importance than ever before . Because it the key to current and future competitive advantage because of the increased pressure for the sustainability of the environment and consumer protection.

It is that fraud and economic and financial social problem take the form of a paralegal based on the intention to deceive third parties to the goals of personal expediency of the problem and increased common with the spread of technological development and globalization of the financial and administrative work and provided the information for the majority of the audience, but that such information mostly incorrect, but has been exploited spread misleading and this led to loss of confidence in the financial statements because they lacked the key characteristics of an appropriate representation and sincere.
It is that problem has been reached and based on the recommendations of the professional bodies and international accounting standards and sound foundations and professional ethics and religious to see the level of fraud through the examination and is no doubt that it contributes and effectively in the promotion of confidence to the financial statements, for that was selected sample of companies to determine Mitsui fraud by applying a set of scans fraud measures.
The researcher concluded that there is a problem, the proportion of 22% is applicable to the proceedings in Baghdad Company for soft drinks and the percentage of 42.33% is applied in the Bank of Baghdad and that means there are gaps as possible to pass the fraudulent ones, the researcher recommends the need to stay away from cases of fraud and manipulation and deception to other parties through application of rules and accounting procedures correctly, and reduce the flexibility of the laws, regulations, instructions, and requiring workers according to the purpose of the application for him with follow-up enforcement mechanisms.
Key words: fraud, fraud examination, Iraqi companies to contribute

This study aimed to reveal the impact of repurchase announcements of Common Stock on its Prices in the Formwork of Signal Theory based on the style of stocks , and the role of this theory in explaining processing the informational asymmetry in a way that participates in increasing efficiency of the market and the availability of information to help investors making decisions more accurately, repurchases is a positive signal sent to the market referring to the fact that the stock prices are below their fair value. The study is focused on two main dimensions of the problem for which the following two hypotheses were devised: -
• The a style of stock has no relationship on the strength of the signal sent to the market through the repurchasing announcement.
• The Kuwait Stock Exchange is not efficient in level a half strong in response to the informational content of the repurchase announcement.
The study sample included 170 announcement made by 65 firm listed on the Kuwait Stock Exchange for the period from 1/1/2012 to 24/4/2015. It is worth mentioning that the selection of Kuwait Stock Exchange was a means, not an end, since the foundation end is studying Iraq Stock Exchange but for technical reasons related with the absence of the academic awareness needed for repurchase programs by the firms on the one hand and the dealers in the market from the other hand , this creative mechanism of the policy of payment was not used and the many advantages of it were lost which that can come her of all the parties, which starts with the interests of the individual investor and does not end with bridging the gap of informational asymmetry and improve the efficiency of the market specialized of the rare economy resources .
Through the use of various financial and statistical methods using (EXCEL) for analyze the variables of the study and test its hypotheses, the study reached the following conclusions, most important of which is that a style of stock has relationship on the strength of the signal sent to the market through repurchases announcement , and argued on through the results average of the accumulated abnormal return (CAAR) value stocks versus growth stocks . the most effect was of value stocks with great difference , this is contrary to the first hypothesis. The study also proved that there was an inefficient response to the informational content of the repurchase announcement by the Kuwait Stock Exchange, this confirms the market inefficiency in a half strong manner and this supports the truth of second hypothesis of the study . Based on this , the study reached a number of recommendations including necessity of adopting on the signal theory especially in inefficient financial markets to reduce the problem of informational asymmetry between insiders and outside investors.

The time driven-functions based technique is regarded as the most important modern techniques in the field of the cost and managerial accounting that in its application can economic units achieve the objective of adding value to the customer by providing products matched its functional performance with customer requirements and a low prices and highquality as wall as the possibility of using the Quality Function Deployment technique as a methodology supportive to the technique above.
Thus, the present research aims to study the two techniques above through the application in one of the State Company Factories for Textile Industries in Hilla that is the Najaf Factory for men clothes. To achieve this goal, the researcher was relied to apply the time driven- functions based costing technique on data that obtained through the median cohabiting, while relied when the quality function deployment technique is applied on the questionnaire in order to inductive the views of customers who are dealing with the factory.
The research was reached among the most important conclusions of the Najaf Factory for men clothes as a sample to the research suffers from lack of any features for the application of time driven-functions based costing technique that with its application can economic units achieve the goal of adding value to the customer as well as the lack of impact of the application of the quality function deployment technique as a methodology supportive of this technique, so the most importance recommendations that the research reached it is to devote the sufficient attention to apply the two techniques above to its role in achieving this goal.

The time driven-functions based technique is regarded as the most important modern techniques in the field of the cost and managerial accounting that in its application can economic units achieve the objective of adding value to the customer by providing products matched its functional performance with customer requirements and a low prices and highquality as wall as the possibility of using the Quality Function Deployment technique as a methodology supportive to the technique above.
Thus, the present research aims to study the two techniques above through the application in one of the State Company Factories for Textile Industries in Hilla that is the Najaf Factory for men clothes. To achieve this goal, the researcher was relied to apply the time driven- functions based costing technique on data that obtained through the median cohabiting, while relied when the quality function deployment technique is applied on the questionnaire in order to inductive the views of customers who are dealing with the factory.
The research was reached among the most important conclusions of the Najaf Factory for men clothes as a sample to the research suffers from lack of any features for the application of time driven-functions based costing technique that with its application can economic units achieve the goal of adding value to the customer as well as the lack of impact of the application of the quality function deployment technique as a methodology supportive of this technique, so the most importance recommendations that the research reached it is to devote the sufficient attention to apply the two techniques above to its role in achieving this goal.

The study aims to diagnose and identify the characteristics of anti-fragile organizations, and the mechanisms required for it and availability in the surveyed companies and determine their levels, and the extent of the contribution of these characteristics together to support and strengthen the dimensions of the crisis management in those companies?, and the results can be reached in the framework of the development of those characteristics and dimensions?.
To answer these questions, Cihan group companies in Erbil were selected, as a field of study, and a source for the data collected by questionnaire distributed to eight companies belonging to Cihan group, the study sample was chosen of managers only totaling (50), the study adopted to achieve its goals and come up with answers with at the sides of the theoretical and practical to the descriptive analytical approach.
Relations and influences have been tested between characteristics of the anti-fragile organization and the dimensions of Crisis management using some statistical methods by SPSS.v.23 program , and in the light of the results has been reached among the conclusions referred to the active role of those characteristics adopted by the study in enhancing of the dimensions of the crisis management in the surveyed group companies .
On the basis of this was to provide a set of proposals , most notably the need to pay more attention to some of the characteristics and dimensions that have been studied in order to develop and improve the surveyed companies.
Key words: Anti-fragile Organization, Anti-fragility, Crisis Management.

The study aims to determine the role of choosing the right strategy for the conflict in order to achieve organizational justice. The study sample consisted of (64) as director of administrative departments and in some faculties of the University of Karbala. The study uses questionnaire to see the effect of the use of conflict management strategies through its dimensions (competition, avoidance, compromise, cooperation, compromise) in the reduction of conflicts to achieving organizational justice (distributive, interactive, procedural) between individuals. The study conclusion is affecting strategies the achievement of distributive and procedural justice is the comprising strategy in the sense achieve a higher degree of participation in benefits while a strategy of cooperation the greatest impact in achieving interactive justice in the sense that teamwork in resolving conflicts over cases of interactive justice that rely the fairness of the behavior of decision makers. Where the study recommended increasing concern for justice distributional it the most effect on the lives of individuals and have the big morale influence as directly related to the level of income and social well-being and because distributive justice realize by individuals as a standard treatment organization for them then they should manage the conflict to achieve the highest standards of justice and the distribution of output organized fair to everyone.

This paper discusses the reliance of numerical analysis on the concept of the standard deviation (SD) which is widely used in Different statistical research, it’s very important in the statistical analytical. Most importantly from that, however many traditional statistics depend on it, such as (F test, analysis of variance, the effect sizes, ets). Considered the mean deviation (MAD) of the significant measures of Dispersion and reasonable alternatives competition for standard deviation (SD) and it has many uses. In this research, conducted compared historical between (SD) and (MAD) as it mention his research by the researcher Eddington [3] confirm parameter efficiency (MAD) and researcher Fisher [5] supported the efficiency parameter (SD), and supporters and opponents of each of them. Moreover, here we would like to mention that the statistical Verdict for (SD), who confirmed his support full superiority by the researcher Fisher hadn\'t always have the best. But we argued here, that the absolute mean deviation (AMD), has many advantages over the standard deviation, he is more efficient as an estimate of a population parameter in the real-life situation where the data contain tiny errors, or do not form a completely perfect normal distribution. Finally the research adopted technique simulation and Real data to compare (SD), and (MAD) using a normal distribution of each of them and an upnormal distribution of each of them.

The aim of the research is to measure the impact of both the industry environment using indicators alternatives, buyers, sellers, competition, and financial market using a market capitalization indicators, market depth, trading volume and turnover in the market value of the shares, to determine the combined effect and the definition of indicators which have jointly effect on the market value of share,and in the light of the problem of the research on the impact of these forces in the market value, it has been assumed major search hypothesis \"there is the significant effect relationship of the industry indicators and indicators of the market environment in the market value of share, can be influential indicators defined jointly from both influencers to define the influence factors.\"
The search use following multiple regression equation:
Yij = Bo + SBixi + e ... .xn
The research found a positive effect of the share market and the size of the market (market depth), as well as flexibility and market liquidity (stocks turnover) in the market value of the shares, and recommended in combination of indicators and take advantage of the effect of expanding market share of total assets and the size of the market (market depth) for timing of the expansion of equity ,as well as price competition of loans and liquidity of the market (turnover rate) to maximize the value share.

The Industrial sector in Iraq suffer the lack of the pillars intersection of efficiency and effectiveness in its work .This is obvious from the not ablate decision take of lower cost production ,the application of Production System has become a local demand in the light of the current variables ,since it saves the hardly ,Time , Cost , quickly .in the most transaction with the Operation production of the clear lack of Productivity sufficient knowledge of its aspects. The marginal productivity of both labour and capital appeared positive. The output responds highly to capital and weakly to labor. There are positive effects for intellectual capital and technical progress. The most important implication , it is beneficial for Iraqi private Karbala cement Factory to expand its Productivity and capacity.