TANMIAT AL-RAFIDAIN

The subject of leadership may lead to refer to the importance in several views. The leadership viewpoint is different from that of employee, and he may differ from other employees. Accordingly, the stands and trends are furthermore different in expressing votes here and there. Some considerations are supposed to be taken into account by the employee himself when employees’ leadership can be directed towards the specified targets. The intellectual dilemma of the research is limited by the main factors that constitute the employee vote? Reference to non supposition of priorities, relative importance of vote is hypothesized to have not been taken in the sequence of cooperation and participation in the leadership. Factor analysis and Pareto Chat were taken in the study, the research has concluded to methodological in the leadership behavior that the employee sees necessary in leadership as well as decreasing such factors, and the sensationalism that can constitute the main ethical use of the leadership use almost in the employee’s vote.

Human resources are considered to be the motivation of any economic or social activity in society and the roles are usually specified according to the economic, social and political variables. According to the new role of organization as being social in their nature, the role of human resources has been extended towards the social activities that may constitute the basic constituent of social liability of the organizations. The clear prospect of this role is the volunteer work that can move the human aspect according to the modern methods. This can be listed within the teamwork as quality series that have been recently appeared in Japan during 1980s (problem solving). Some conclusions are included; they are adopting disaster management as the basis to activate the volunteer work. The research reviews the theoretical and practical implications of quality series to activate volunteer work in the industrial companies to manage suspected disasters. In order to achieve this aim, the research wanders about the volunteer work and mechanism? What is meant by quality series? What are the procedures of facing catastrophes using quality circles? Generally, in order to achieve these procedures, the following elements are followed:
1. Distinct role of employees.
2. The concept of volunteering work and its mechanism.
3. Quality Circles.
4. Suggested Model.

Six sigma is considered to be one of the most developed thoughts of total quality Management, it aims to elevate the production, services, administrative, and technical institutions via two elements that have impact on the quality processing; they are: defect and delay in products delivery. Thus, the methodology of six sigma tries to reach 3.4 defect unit per million. This paper reviews the philosophical administrative and statistical six sigma and test the applicability using six sigma indicators.

Intellectual capital represents the strategic tool of success. It is the means by which an organization can be promoted and stabilized through the better utilization of the capacities and capabilities available to the human components. It gives the support to the participation in providing ideas and suggestions to produce new ways to ensure wishes and requirements of customers and the excellence on organizations competing. The research problem sheds the lights on the lack of management, understanding, use and importance of that resource in the studied factory and its role in adding competitive advantage, as well as the lack of ways to develop its products. The research also focuses on the role of intellectual capital components (human capital, structural capital, customer capital) to test its correlation and impact on the product development through pilot study on Children Clothing Factory in Mosul City. Result of correlation and impact test proved that there are significant relationship between intellectual capital and product development that means increased attention to intellectual capital in the studied factory helped in raising its potential and ability to develop products and allowed to strengthen its competitive position.

The research aims to find the relation between Lean Manufacturing and Environmental Management System. The aims also define the reflections of Lean Manufacturing to enhance environment system management in Mishraq State Company that has been represented as the study sample. This has been sought to develop the environment system management to aid in upgrading the environment performance and reduce the losses and costs. A hypothetical model was introduced to contain the key idea of the integration between Lean Manufacturing and Environmental Management System. This has been done via through measuring the correlation and effect between each variable in the requirements of Lean Manufacturing and Environment System Management. The study concluded some results and recommendations to confirm that both aid to achieve the private benefits in each system. Thus, it is important to have environmental information and the necessity of Lean Manufacturing and Environment System management to be adopted by Ministry of Industry.

The Administrative corruption has become a distributed case in all developed and developing countries of the world. It exceeded the national borders and became global one. The importance of the research comes to see that:
1. Corruption is internationally in high rates, as well as, its impact is on the nation's economic growth.
2. Facing the charges against accounting and auditing profession as being responsible for the corruption and flexibility. They contain through, multiple ways, principles and alternative treatment methods responsible for creating an environment suitable for the corruption and fraud operations.
The problem of the research is represented by the link of causes of administrative corruption with the accountancy and auditing profession. This has been done via the quality of financial and accounting information provided by the transparency and equality with facts in order to avoid fraud.
Hypothesis: It is hypothesized that accounting and auditing profession within approved procedures aimed at reducing the corruption and has an important role in adoption of new strategies to curb corruption. A set of conclusions reached the following:
1. The flexibility in the accounting exploited for his ability to manipulate financial information is illogical, because there are standards for accounting/auditing work well regulated rules of professional conduct. Moreover, solely responsible view lists internal and external financial Valmdkok responsibility ensures perfectly good selection accountant accounting methods adapted to the nature of the activity and the circumstances and ensuring quality accounting information in accordance with the accounting and auditing standards.
1. Corporate governance and its principles help to reduce administrative corruption because it cares for disclosure and transparency in all the information, especially financial information because of their importance and has been instrumental in achieving the objectives of stakeholders in economic integration, which means achieving the quality of accounting information.
2. All paragraphs in the Sarbins-Oxley Act to reduce areas that could be a ground for corruption
3. E - Government can contribute through the benefits it brings in reducing corruption, because it reduces the opportunities for corrupt practices.
The study made several recommendations including:
1. Adoption of the principles of corporate governance, corporations contribute to the formation of Iraq oversight committees that seek to ensure the quality of financial reports and accounting information in confidence as well as pursuing disclosure and transparency in all the information, especially financial information.
2. Requiring companies to apply the law Sarbins Oxley or minimum draw drafting instructions issued by the Ministry of finance and the securities market in Iraq, because it aims to restore confidence in financial statements and reducing opportunities for corruption.
3. seeking E Government for extending benefits can help reduce administrative corruption in General as they contribute to the delivery of government services and assist the accounting system to shorten the time needed to conduct accounting treatments and preparation of final accounts and reduce opportunities to commit errors, fraud and manipulation

The development of accounting over the centuries and eras has been affected by several phenomena. These phenomena can be counted as the globalization of the most important phenomena that have been affected by the accounting. They are almost prompted the accounting to change and adapt heavily on the theoretical and applied levels. The research treated two aspects; first refers that accountancy have been affected by globalization, the second; the impact of accountancy on globalization. This research concluded that the accounting is inherently a global configuration at the same time a national application.

The nature of the modern economics and the acute competition in the markets may motivate the investment project almost goods and services to adopt non traditional methods. It is necessary to provide the modern the production methods through using new products and operations. The creative production – in many ways – (product upgrade, new products, new or usage of operations) is the decisive factor to continue the digital economy. The theoretical implication reviewed the concept of creative production, the systematic properties and the major merits. The research deals with the creative production in a sample of Syrian investment projects of some industrial sectors, a questionnaire has been proposed to test the systemic properties (expertise, capacity, industrial sector, department of research and development, number of products) in the promotion of the creative production with many types. The study has been conducted on 45 investment project in a random sample of 7 major industries that have their relative importance in the national economy.

Several environmental, economic and industrial variables have been recently appeared; it provided many policies and directions that the establishment should adopt to come up with modern environmental properties. This can be done to enable the establishment to map out, implement, and monitor the new administrative strategies. They aim to develop the performance of establishment and keep the stability, as well as enhancement of the competitive advantage within the acute competition. Thus, the reports data systems of accountancy have wandered to be suitable for users according to organizational pyramid, this is however to develop communication between decision makers and establishment individuals. This study recommends the development of administrative accounting reports in modern industrial environment. They are habitually draws upon transference into financial and non financial data distribution through the organizational pyramid, and the possibility of developing these reports that may guarantee prescriptive and descriptive data for evaluation. Hence, they can promote the workplace of modern industries for being suitable with the modern strategies.

The research aim to study the importance of sufficient disclosure of bank risks and its role in control of these risks; so, the study concluded that there is an important relationship between bank risks disclosure and the possibility of control on these risks, because the disclosure of bank risks increases the responsibility and interest of bank management in control of these risks in front of the parties concerned. It is also impossible for statements users to control the development of these risks level without the existence of information about these risks; because the discloser of bank risks agrees with the concept of fair discloser which enables users to control on risks which the bank exposed to; and help management and the parties whom related to define and classify the major risks which the bank exposes to. It also enables in knowing the extent of management ability of control and dominates on these risks. Risks disclosure may also help in putting quick measure to face these risks and overcome them. The control on risks process has been achieved completely from specifying risks in quantitative and descriptive ways; because risks discloser help in measuring these risks and in getting of its special indications; there for; periodical risks disclosure helps defining risks which may be controlled and uncontrolled on. The information related on bank risks considered as very important introductions to make right control resolutions by the parties related. According to the results; the researchers had recommended to develop accounting disclosure system of bank risks; in a way to be harmonize with the control of these risks requirements; and encouraging private and public banks on more risks disclosure which exposed to; and to put particular incentives and facilities for banks which help to do so.