Abstract: This research aims to test the interactive relationship between organizational justice and trust, and seeks to impact on the statement enhance the quality of working life.Data was collected using a questionnaire as a key instrument after the sample was distributed to the staffing at the Faculty of Management and Economics / University of Kufa included (89) after an individual exception licensees and managers of supervisory positions and the remainder (75) was adopted (71) for statistical analysis. The results showed a significant relationship between the moral perception of the fairness of the organizational staff and improve the quality of working life, results also indicate a role for some dimensions of trust in the regulatory impact on the relationship between organizational justice and quality of work life. Based on these results, formulated in a number of conclusions Which. Awareness of the research sample of organizational justice, which has been implemented by the college management, represented by procedures and administrative practices, which reflected the quality of working life within the college. Among the recommendations to take over management of the independent variable interest overall organizational justice and organizational trust interactive variable so as to reflect their influence in the dependent variable quality of work life.

Abstract: An organization is the institution in which an individual is affiliated and it aims to provide a new value or utility . Since the individual has a huge importance in the organization , being interested in him , supporting him more and creating the satisfaction of employees are considered as means to achieve the goals of organization . The research intends to highlight the relationship between the collective behavior and the satisfaction of employees and its reflection upon the organizing performance due to its importance in the organizing performance and its contribution in continuing and succeeding business organization . lt also aims to recognize collective behavior and its study to individuals and management of organization as well as diagnoses the obstacles facing the organization and lead to dissatisfaction of employees. Lt was relied on questionnaire such as collecting data in order to achieve the research goal . lt focuses on studying a sample which consists of (40) workers , where the field descriptive method was used by " SPSS" program . lt was reached to many results such as confirm the existence relationship between collective behavior and satisfaction of employees by proving the research hypothesis that there is a relationship with a statistical index between collective behavior variable and satisfaction of employees .The researcher recommends many recommendations such as it is necessary to consider the collective behavior because of its influence upon the functional satisfaction and that will affect the employees performance , also she recommends that the management shall allocate encouraging financial rewards and improve the wages of employees because material satisfaction is one of the most significant factors of satisfaction .Strategic Information Systems check attribution active and morally to the ability of business organizations to build and develop the core strategic capabilities.

Abstract: This study aims to identify the role of the Quality Control Chart in the control of costs through the applied study in the Factory Clothes for Men in Najaf, and using statistical methods used in the control provisions of the costs, It Maps Control to the Median averages and Maps control of the Ranges and Maps control of the standard deviation has used these methods quality control and control and then developed, including serving on the deviations of the control costs and determine the level of Significant and being worth examination and study or not.The Research found that there a role for the Quality Control Chart in the control costs, using data for the Labor Direct Cost of a sample of 25 was extracted average Averages, Ranges and Standard Deviations were used Graphs and Charts of the Quality Control Chart of the Average Mean, Range, Standard Deviation and identify deviations and divided into deviations of random, deviations of non-random .The research found a set of conclusions, including: That cost control to ensure the best use of available resources and using the methods and tools for control, and lack most of the economic units to objective studies to determine the cost by not taking into account the working conditions and the level of competency, have shown the results of the study that there is deviation amount 5.33, Item (21), which Analysis to the deviation random 3.21 is not significant and the deviation is 2.12, a random deviation is worth examination, study and investigate the reasons for the deviation was significant and influential.The adoption of objective studies based on scientific grounds when cost control is through the use of one of the scientific methods, a scheme if the Quality Control Chart which is used in the provisions of cost control, and must be worked on the investigation of the causes of deviations after the discovery of deviations and determine the type (significant or not significant) which may be due to inefficient production or errors in operation or other reasons.The most important Recommendations of the Search:

Abstract: Despite the different countries in the levels of economic and social progress, they all seek to achieve advanced degrees of human development, considering the human element is the goal of development and its tool. Because the goal of human development aspire to all, so indicators gained considerable attention by Moisat and international organizations concerned with this subject, as well as most economists often worked hard to find quantitative indicators show that the right level of development of that community. Societies in which there are social development of human high-level its effects on the rise these quantitative indicators, which means a whole that the members of the community are characterized by the broad scope of choices, social, humanitarian and increase their chances in terms of education and training, health care, income and employment and self-determination and economic system, in other words be covering this segment wide range of choices starting from a clean physical environment and economic and political freedoms in its comprehensive concept for all members of society.

Abstract: Airports all over the world- are a basic infrastructure, which ensures connectivity and communication which can not be dispensed with in tourism in particular, and movement in general, and traditionally, the airports and transportation necessary when the airlines to transfer the needs and desires of individuals (and tourists) from their places of origin to places achieved or satisfied. In the current research, " Airports Accounting " have been reviewed a number of concepts, terminology and standards necessary for the accounting system used in the airport, including the basic functions of the accounting system of the airport, which are the measurement and communication of accounting, and the goal and the role of each function and their complementarily in the production of appropriate accounting information related to the services and activities provided at the airport. That the airport is characterized by being a multi-product, given the multiplicity of activities and services provided by the associated meet the needs and desires of the diverse users and beneficiaries, that it creates a complicated system of the airport is characterized by diversity and multiplicity of the costs and expenses necessary to provide those services and carry out these activities, It also features a diversity of sources of revenue to be gained from such activities and services, and necessarily requires complex accounting system to consistent with the diversity and plurality, which is characterized by the airport. The consequent multiplicity of services institution airport, multiple sources of revenue and diversity that can be obtained, and classified these revenues according to their relationship to the activities and services of airport into income-related activities of the Aviation ,and revenues not related to active flight, as many and varied costs and expenses associated with the provision and delivery of services at the airport, the costs of the airport is classified as two types: first, the costs associated with the premises station (facilities) Airport is a cost that depends on the flow of passengers to the airport, Second, costs associated with the runway (the corridor) at the airport, which determine the basis of the number of aircraft coming to and from the airport. As has been some of the policies of ICAO (International Civil Aviation Organization) on Charges for Airports and Air Navigation Services, which contains recommendations and conclusions of the Council resulting from the ongoing study by the Organization for those fees, in relation to the economic situation of airports and air navigation services provided to international civil avia-tion .

Abstract: This study aims to identify the most important problems which face the auditor profession and the most known , then analysis the inter-relationships between these problems and the horizons development auditor profession from other hand , in order to achieve this purpose it has been used a sample included (40) auditor profession chosen randomly from (159) offices specialized in audit , it was clear from the achieved results of the static test available linear subjective relationship positive between these problems by side of auditor especially what connected with rehabilitation of the auditors , as it has been showed from analyzing the percentage importance for the variables in responses of the sample , the importance of total problems which face the profession occupied 3.88 of measurement area amounting to 5 grade based on the arithmetic average foe these problems which led to its importance , as notified the general standard deviation amounting 0.22 to exist agreement in view points of the sample of the importance of the problems . The main problems of the auditing in problems lists according to the arithmetic average amounting 4.17 , while the second rank the general problems of arithmetic average 4.01 , then followed by the importance of the problems group of legislations for auditor with arithmetic average 3.86 and the problems connected with rehabilitation and performance of auditors in fourth rank with arithmetic average 3.70 , while the lower grade connected with inter-relationships of the auditors according to the arithmetic average amounting 3.65 .

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Abstract: This study aimed at showing the merits of the global financial crisis and particularly its relationship to the items outside the budget or the so-called financial derivatives as the commercial banks are usually interested in handling the items outside the budget on a large scale because of the lack or weakness of international controls of their use. That the applications may have the wrong led to the bankruptcy of many financial institutions (banks) as well as the methods and traditional accounting rules of the items outside the budget (financial derivatives) are not coordinated and non-binding in terms of their ability to reflect the benefits and risks of financial institutions. The principles of sound corporate governance for these items in the banks that can foster greater credibility to the audit profession as one of the most important pillars of realizing the concept of corporate governance, and upgrading them to meet the changes of contemporary, and thus became necessary to develop principles and rules and ways to deal with such financial instruments . With the suggestion of the best ways and means to be measured and disclosed in financial statements to provide the owners of interests accounting information that will help them to take the necessary decisions in a timely manner as well as managing risks. The study focused on item and one of the items outside the budget and is (loan guarantees), which was the main reason behind the occurrence of the global financial crisis. The banks are facing a problem in the evaluation of these guarantees, so the reference is to the value of the safeguards currently required to be different from its value in the future, and this is what happened in the financial crisis. The study found that the quality of accounting information provided and the extent of sincerity and integrity and conformity with the truth, and also in the presence of mechanisms able to control and monitor the health of this information to avoid the risk and fraud and manipulation that can result from the accounting practices deceptive for information by displaying a fake aim to influence the outcome of the financial institution to affect the decisions of dealers in the market.

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