AL Ghary Journal of Economic and Administrative Sciences

This study can be summed up by the importance of its variables (foreign trade and the economy of resistance) and its main question of (what is the analytical study of foreign trade according to the perspective of the economy of resistance in Iraq) to address an important economic problem that the Iraqi economy suffers from, represented by economic dependency, and given the importance of studies in this field and the scarcity of adoption The theory of the resistance economy and its practices in the Iraqi economy in general and the foreign trade sector in particular. In order not to lose benefit from its data, this study came up with an important hypothesis by investigating the dimensions of the analytical study of foreign trade according to the perspective of the resistance economy in an attempt to find theoretical and practical explanations for the implications of this study on the effectiveness of foreign policy. On the one hand, and the sustainability of the creative and innovative development capacity of the Iraqi economy on the other hand, as the creativity and development aspect focused on explaining the analytical study of foreign trade, describing the resistant economy, and demonstrating the availability of requirements and capabilities and all related procedures for accessing foreign trade according to the perspective of the resistant economy in Iraq, activating the country’s self-reliance in order to find a suitable basis for subsequent studies in this field, and demonstrating the extent of the possibilities of this analytical study in the Iraqi economy to confront external challenges to the foreign trade sector in Iraq; Because of the influential freedoms it faces with clear exploitative dimensions, the study starts from hypotheses based on the theoretical side supported by the analytical side of foreign trade data, and the analytical study of foreign trade according to the principle of economic jihad is closely linked to the resistance economy. The most prominent results reached by the researcher: presenting a new and rare concept represented by the resistance economy. What it is, along with reviewing the most important related and important strategies in foreign trade, describing foreign trade as an important tool for achieving economic growth. Hence, it is necessary to benefit from this role played by foreign trade by adopting ambiguous trade policies that enable it to benefit from trade as a leading sector for industrial development according to the resistance approach and rely on the country’s own economy. Being the perfect solution. The researcher came up with a set of strategies that suit the economic situation of Iraq after 2003 and established the optimal pattern for studying the analysis of Iraq’s trade according to the theory of the resistance economy through the principles of Islamic economics and applying the most important institutional reforms for this pattern and the most important policies necessary for it. The results indicate that the Iraqi economy, economic experts and owners must The decision in this regard is the necessity of investing the huge natural resources granted by God, secure and effective human resources, scientific capabilities, changing methods, and continuous reform and improvement in local programs. It can be said that Iraq, with what it possesses, is capable of adopting the resistance economy approach in foreign trade in the field of goods and services, and this ideal model will provide the Iraqi economy with unprecedented capabilities and opportunities to establish economic development and then achieve the resistance economy in order to reduce the severity of other challenges, and this is what It is discussed in the theoretical investigations and the analytical aspect of the study.

Based on research in the field of economic development and information systems, the aim of this study is to seek a better understanding of the relationship between ICT capabilities within the digital economy environment. To achieve this goal, both ICT capabilities in human development in the United Arab Emirates were studied. United and used to develop a theoretical model describing the relationship between these variables. To test the generalizability of the model, data was collected from the economy in the United Arab Emirates on the research variables.

The importance of fiscal policy is growing due to its pivotal role in achieving economic and social growth and stability. The research focused on several aspects focusing on correcting the fiscal policy through several steps, some of which included correcting the structure of public spending by raising the percentage of investment spending from the total public spending at the expense of reducing current expenditures, which have increased dangerously since 2003. Oil revenues form the backbone of fiscal policy In Iraq, this matter made it face a bed of economic risks related to changes in oil prices (their decline) as well as the decline in global demand for oil, In addition to the decline of the productive apparatus of other economic sectors, and this is what affected Iraq of clear economic paralysis in the structural structure of all its sectors, as non-oil sectors contributed in percentages not exceeding (10%), which is a modest percentage and does not fit the development effort required to develop infrastructure and stimulate investment and economic growth In the country

Most developing countries are exposed to many different crises and shocks, and Jordan is one of the developing countries that depend on foreign aid, and this exposes them to internal and external shocks, especially monetary shocks of all kinds (money supply shocks, monetary demand shocks, exchange rate shocks, price shocks). interest) and its impact on the financial stability of the banking sector (which shows the ability of the financial system to face risks), especially since the Jordanian economy is weak in economic resources. The study concluded that Jordan's banking sector is vulnerable to many monetary shocks, the most important of which is credit shocks, meaning that exposure to monetary shocks restricts the work of banks in granting credit to investors. Therefore, the Central Bank of Jordan should go to strengthening the local liquidity to face monetary shocks, as well as using studies and modern methods to deal with various shocks

The research examined some of the indicators of monetary stability and found that the monetary policy attempt in Iraq is clear by maintaining the alignment of the growth of the money supply with the growth of the gross domestic product and targeting inflation through the exchange to achieve economic stability. It is unproductive, and hence the weakness of investment vessels on the real side, so the Central Bank of Iraq tried to apply Basel (2.1) indicators to increase the effectiveness of supervision and direct monetary currents, leading to achieving financial and monetary stability, and then achieving economic stability.

The research aims to apply strategic cost management techniques, which are cost-based on specifications and targeted cost, at the heater plant of the General Company for Electrical and Electronic Industries. This is through an integrated approach between the two technologies above to enhance the strategy of effective industrialization and achieve sustainable competitive advantage. In order to achieve the above goal, when applying the above technicians, the researcher relied on the data obtained to study the accounting records and statements used in the different departments and divisions of the laboratory research sample, and through field experience and personal interviews with officials in the laboratory. The research reached a set of conclusions The most prominent of which is that the technologies (ABCII) and (TC) the ability if applied in the laboratory sample research to achieve the success of the application of the strategy of effective manufacturing, which contributes to achieving its dimensions through the ability of these two technologies to meet the requirements of manufacturing at the moment through the use of high skills and competencies in terms of product design in accordance with the requirements of the customer and in a way that achieves the optimal exploitation of available resources and in a way that reflects on the sustainability of competitive advantage. From proposals and recommendations emphasizes the interest in the application of the two technologies mentioned in order to have a significant impact in achieving the desired goals of the company.

Purpose: The purpose of this research is to seek to identify the role of organizational prestige in reducing organizational failure, and to propose new mechanisms aimed at overcoming the paths of incoherence of the directorate investigated with previous strategies to avoid the occurrence of organizational failure.
Study design: The research included qualitative analysis of data related to the surveyed directorate in the Najaf Governorate under study. The study sample included a sample of directors, their assistants, and heads of departments, divisions, and units in this directorate, who numbered (199) individuals. The study sought to test a number of hypotheses related to the influence relationships between Study variables. The data was processed through statistical methods using the program (SPSS).
Results: The results of the statistical analysis of the data collected through the questionnaire tool prepared for this purpose, in addition to the theoretical conclusions, including the ability of the Najaf Education Directorate to build organizational prestige and overcome organizational shortcomings.
Contribution/Value: This study contributes as an attempt to contribute to revealing the building of organizational prestige as a modern means for the investigated directorate to avoid the occurrence of organizational failure.

This study aims to identify the role of strategic ambidexterity with its dimensions represented by (exploring opportunities, investing opportunities, and flexible organizational structure) in innovative performance with its dimensions represented by (organizational learning and entrepreneurial orientation), through the requirements for implementing quality management, which will be represented by (ISO 45001) clauses. The seven (organizational context, leadership, planning, support, operation, performance evaluation, and improvement). The study adopted a quantitative methodology in analyzing the data. A scientifically controlled questionnaire was used as a tool for collecting data, consisting of (71) items. The northern port of Umm Qasr in Basra Governorate was a field for applying the study. The sample size for the quantitative analysis was (136) members of the specialists in the main activities in the port of Umm Qasr, belonging to (16) departments. The study used various statistical methods to analyze the data by adopting appropriate statistical programs (SMARTPLS, SPSS.V.24). The study came out with a set of conclusions, the most prominent of which is that Umm Qasr North Port, through practicing strategic ingenuity, was able to identify the optimal methods for implementing quality management (ISO 45001) and integrating it with the port’s organizational structure, which leads to enabling port workers to create and circulate knowledge, resulting in a knowledge model. Suitable for the current business environment, to create innovative performance, which supports the strategic direction of the organization, which adopts proactiveness and initiative to accomplish work in an innovative manner, which may be fraught with risks, but will lead to the production of innovative business models. The study also recommended the need to focus on providing performance evaluation items periodically according to what is planned through examination, review, examination, and monitoring by senior management, to ensure that they are provided and updated, in accordance with the culture of continuous improvement, as this process has a significant contribution to Increasing levels of innovative performance in the port.

This study aims to clarify one of the important and contemporary topics that occupy thinking and actions in the majority of countries in the world and to which studies and research are devoted, which is the topic of the quality of banking service and the tools and methods that contribute to achieving it. Therefore, our current study seeks to answer the basic question related to the relationship of electronic governance and the quality of banking service through... Testing the validity of the hypotheses formulated according to the study plan that can reflect the relationship between the variables. The study was applied at the Rafidain Bank to a sample of employees amounting to 120 individuals. 117 questionnaires were obtained, of which 6 were invalid, so the sample size became 111. A set of appropriate statistical methods were used, including correlation analysis, regression, and path analysis. The study reached a set of conclusions, the most important of which is that there is a positive impact of electronic governance on the quality of banking service

The main objective of this study is to analyze the nature of the relationship between two basic variables: (sovereign leadership and strategic consensus), by surveying the opinions of a sample of workers in the Trade Bank of Iraq (TBI) / branches of the Middle Euphrates region using the simple random sampling method, in order to search in The problem of lack of achievement or low level of strategic consensus as a result of adopting the pattern of sovereign leadership by the management of the bank in question. The sample size of the study population of (121) individuals according to the statistical table for determining the appropriate sample size is (92) individuals. 102) a questionnaire. After that, the collected data were analyzed using the statistical programs SPSS v.24 and AMOS v.24, and the results showed that there is an impact of the sovereign leadership on the strategic consensus

Purpose: The current study aims to know the social undermining and its impact on the sustainable organizational performance in the Najaf Health Department.

Design / Methodology: The problem of the study was determined by a number of questions, the most prominent of which was what is the impact of social undermining on sustainable organizational performance. And how important it is to them. The study population is represented (in the Najaf Health Department.) if the number of distributed questionnaires reached (120). Out of a total of (117) questionnaires that were retrieved and valid for analysis (111). The current study sought to select a number of main and sub-hypotheses related to the correlation relations and influence relations between the study variables. In order to answer the questions related to the problem of the study and to reach the goals set, and in order to process the data, many statistical methods were used (normal distribution, standard deviation, exploratory and confirmatory factor analysis) using the SPSS25 statistical program and the Smartpls program.

Theoretical results: The existence of a knowledge gap about the explanation of the nature of the relationship between the social undermining variable represented by the independent variable and the dependent variable, sustainable organizational performance.

Practical results: The current study reached several results, the most important of which was that the social undermining variable is related to and affects the strategic readiness variable

This study aims to clarify the effect of humble leadership represented by its dimensions (self-awareness, appreciation of others, openness to comments, low focus on self, self-esteem, and transcendent self-concept) in reducing organizational aging represented by its dimensions (organizational aristocracy, organizational accusations, organizational bureaucracy, and decay) .The study started with the problem, which included several questions, the most important of which is whether there is a need for a humble leadership that takes quick measures to prevent or reduce the negative impact of accidents and the failure of the organization in question to reach old age, or save it from old age. The study population included all the workers in the three branches of Al-Rasheed Bank in the holy governorate of Karbala, who numbered (152), as the questionnaire was used as a main tool in collecting data and information necessary for the study, and it was relied on a set of statistical methods available in(SPSS V.24 programs; Amos V.23; Microsoft Excel 2010) for statistical analysis and processing of data. The study reached a set of results, the most important of which is the existence of an inverse, statistically significant relationship between humble leadership and organizational aging.

The research aims to identify strategic commitment and a cycle in managing and classifying risks in the field of internal security forces, within the investigated institution, which is (the Customs Police Directorate of the Fifth Region / the Iraqi Ministry of Interior), as the researcher used two main variables, the independent variable represented by strategic commitment with its dimensions (commitment to administrative support, Commitment to participate, job commitment), as for the adopted variable, which is the management and classification of risks and its dimensions (risk identification, risk analysis, risk assessment, risk control, risk monitoring), so that these variables reflect the nature of the research hypotheses regarding the relationship of correlation and influence, as the researcher used the questionnaire form as the main tool. To collect research data using a five-point Likert, (130) questionnaires were distributed to members of the Customs Police Directorate of the Fifth Region, and (111) questionnaires were retrieved, of which the valid ones were (90). All questionnaires were subjected to statistical analysis using the SPSS, V.26 program to evaluate the measurement tool. To reach the results of the research, the researcher reached a number of theoretical and applied conclusions, the most important of which is that strategic commitment occupies great importance in the researched institution and is considered one of the main factors for the success of implementing strategic plans, especially in managing and classifying security risks.
As for the recommendations, the most important of them was the need to strive to create or build a strategic commitment that precedes any strategy or approach that the Ministry of Interior intends to follow within the scope of its policies in maintaining internal security, as well as the necessity of spreading a culture of pride in working in the Ministry of Interior among the members of the institution because this generates an innate motivation towards strategic commitment to the approach Ministry of Interior .

The research seeks to measure the level of financial sustainability of industrial companies participating in the Iraqi stock market, as the indicator (ROA, ROA t + ROA t-1 + ROA t-2) was relied on to measure the financial sustainability of the industrial companies participating in the research sample, and in order to achieve Objectives of the research and answering its questions The research was tested in the study community for the industrial joint stock companies registered in the Iraqi Stock Exchange, which numbered (14) industrial joint stock companies, using the data published on the website of the Iraqi Stock Exchange for the period from (2010-2020) and the sample included ( 12) A listed industrial company. In order to process the data, some financial equations and statistical methods were used, and the results were extracted using Eviews-9 programs. The most important finding of the research is that we recommend the research sample companies to focus and take into consideration the interest in financial sustainability through their dealings, as it benefits the company’s reputation, which is a positive thing and goes in the same direction in developing the company and winning customers in selling its products in light of the competition market, as well as the need to adopt companies Listed on the Iraq Stock Exchange in general and the research sample in particular, achieving the (ROAt) ratio of financial sustainability

The purpose of the current study is to identify the conceptual and intellectual foundations of its three variables (contradictory leadership behaviors, cognitive diversity, strategic ambiguity), diagnose their levels in the hospital under investigation (Najaf Al-Ashraf Teaching Hospital), and test the correlation and influence relationships between three variables, as well as test the extent of the contribution of cognitive diversity. As an interactive variable in reducing strategic ambiguity when relying on contradictory leadership behaviors. The problem of the study was the presence of strategic ambiguities in the hospital under study as it was newly opened. For this purpose, the study adopted the descriptive analytical approach by describing the intellectual contents of its three variables and then designing its scale based on previous studies that dealt with the variables investigated. The study adopted the questionnaire form as the main tool for collecting the necessary data and information. The questionnaire consisted of (40) items distributed among the main and sub-variables. A random sample of health personnel working at Najaf Teaching Hospital was selected, consisting of (264) individuals out of a population of (776) individuals. The study tested six hypotheses that dealt with the correlation and influence relationships between its variables, based on the two statistical programs (Smart pls spssv.24.), and the study reached a number of conclusions, the most notable of which are: Adopting contradictory leadership would reduce strategic ambiguity in the hospital under study, in addition to that, diversity Cognitive increases the effectiveness of paradoxical leadership in reducing strategic ambiguity.

The current research seeks to test the relationship between the strategic conversation and sustainable performance in the Iraqi General Insurance Company, which was chosen as a field for research, as the research adopted in its theoretical framework the strategic conversation as an independent variable. The company’s data prepared for this purpose, and the research problem was embodied, as a problem emerged that highlights the research problem with a fundamental question that is it possible for the organization and its management to maintain its economic performance through strategic conversation, as it reflects on their job satisfaction? The importance of the research stems from its focus on the insurance sector in Iraq, which plays an advanced and important role in its economic activity.

Hence, the researchers sought to achieve a set of goals, the most important of which are:

Verifying the nature of the impact of the strategic conversation on achieving sustainable economic performance in the company under study according.
Presenting recommendations and proposals in light of the results that will be reached through the practical side.
As for the most important conclusions, the insurance sector is currently considered a leading sector in the modern economy, and it is considered one of the most important main drivers of the economy, due to the important role that results in the mobilization of savings and its contribution to the financing of investments that constitute the core of the economic activity of the country. Through joint conversations between employees and urging them to talk about important issues that contribute to the success of the company, and creating new opportunities for the purpose of maintaining its economic performance.”

This research aims to clarify the role of one of the techniques of cost and management accounting It is a resource consumption accounting technique The General Company for Textile Industries has a woven bag factory And to indicate the extent of its ability to separate costs into fixed and variable in light of the presence of some determinants that impede its production operations, Where technology seeks RCA To determine the amount of resources used in production by determining idle energy and working to exclude it from the production cost by monitoring department costs and charging products with actual costs only, This technology also aims to provide the administration with the appropriate information to help it take appropriate decisions to exploit idle energy. While the theory of constraints works to identify the determinants and bottlenecks that impede the functioning of the production process and prevent it from reaching its goals and trying to address these constraints, whether internal or external

The goal of the research in this study is to measure the impact of the application of the International Financial Reporting Standards (IFRSs) on the level of accounting conservatism of private Iraqi banks whose shares are traded on the Iraqi Stock Exchange. In order to achieve this goal, the researcher presented and analyzed the literature on the accounting heritage represented by the International Financial Reporting Standards (IFRSs) and the influential relationship between the application The International Financial Reporting Standards (IFRSs) and the level of conservatism were measured before and after the application of the International Financial Reporting Standards (IFRSs) for both the level of accounting conservatism and the operational performance indicator on a sample of Iraqi private banks consisting of (19 banks) three years before the application of the IFRSs from 2013-2015 and three years after. Application of IFRSs from 2016 - 2018, noting that the year of application of international financial reporting standards (IFRSs) is 2016. The research reached results, including a low level of accounting conservatism, that is, the presence of statistically significant differences between the level of accounting conservatism before and after the application of IFRSs.

The aim of the research is to indicate the negative effects caused by the rise in general levels of prices on the lists of economic units when the economic unit ignores that rise, and to indicate the impact of this on the result of the business of the economic unit and its financial position, through the statement of the impact on the items of the financial statements, as the research took into account the application of International Accounting Standard 29 in Inflation Periods and a statement of the use of any correct accounting methods in the accounting measurement process, and in order for the economic unit to obtain measurement results closer to the truth, it must abandon the historical measurement method and use the accounting methods contained in International Accounting Standard 29, for historical figures in inflation periods do not Reflects the true picture of the reality of economic units. The modified historical cost was used to modify the financial statements of the economic unit in question, using the index numbers for the study period and published by the Iraqi Ministry of Planning - the Central Statistical Organization, and all non-monetary items included in the financial statements were modified based on what was stated in the International Accounting Standard 29 And a business result and a financial position that is closer to the reality of the economic unit in question was reached, which can be relied upon in making decisions, as it reflects the reality of the economic unit in that period. The research came to the conclusion that the application of International Accounting Standard 29 in periods of inflation and the use of alternative accounting methods for the historical cost have an impact on giving a clearer picture of the reality of the economic unit in periods of rise in general price levels

The research recommended the necessity of applying economic units to accounting for inflation and taking into account the effects caused by inflation.

The research aims to show the knowledge bases of the green target cost technology, as well as the knowledge bases of the cleaner production technology, and its role in reducing costs.

In order to achieve the goal of the research in the research sample of the General Company for Cement / Kufa Cement Factory, these techniques were applied, and in the beginning, the green target cost technique, through which the competing products were identified and a green price and a green target cost were determined. The second represented by the cleaner production technology, the desired goal was reached, and through the use of these two techniques, the reduction in costs was achieved, and the inductive method was used represented by the theoretical side, and the deductive method was used to present the scientific side.

The researcher reached several conclusions, the most important of which is that the integration between the green target cost and cleaner production is the case by offering the resistant cement product with a profit of 101,690,810,209 dinars annually, in contrast to the losses that the factory incurred amounting to (89,943,741,228) dinars, and this indicates the existence of economic development in the factory. The research sample .

The aim of the research is to determine the relationship of influence between the main independent variable (management by objectives) and its dimensions (setting goals, participation, developing a practical plan, periodic review and self-monitoring, support for senior management, performance evaluation and accounting for achievement) and the main approved variable (tax outcome), in addition to To the degree to which these dimensions are arranged according to their priority and importance in the tax outcome, and the questionnaire was relied upon as a main tool in collecting data and information from the sample of (102) workers and administrative leaders who have positions represented by (section manager, deputy director of the first department, deputy Director of a second department, division official, M. division official) in a number of departments of the General Tax Authority in Baghdad, and the interpretation of the results was based on the data and annual reports published by the Ministry of Finance, which pertain to the revenues generated for the years (2017-2021), The answers were analyzed based on the two statistical programs (SPSS V.18) and (AMOS V.24) by using a number of tests and statistical methods in them. At a rate of (78%), which confirms the validity of the research hypothesis, and one of its most important recommendations is to adopt the management style by objectives in its various dimensions as a method of work in the body in question and to provide an appropriate and appropriate administrative environment and organizational climate that increases its practice.

The study aims to shed light on the agricultural bank as an independent variable and how it affects the dependent variables represented by small and medium enterprises, as an applied research in the Cooperative Agricultural Bank / Babylon branch based on the data received in the bank during the research period. The study also seeks to give a clear picture of the reality and role of the bank .The importance of the research emanates from analyzing the role of the Agricultural Bank / Babylon branch in its financing of small and medium projects that contribute to solving economic and social problems, worth to mention the problem of unemployment that the governorate faces and improves the standard of living of the individual, especially if it is given the appropriate support and addresses the funding obstacles it faces. The research problem is summarized in the following main question (Is there a role for the Agricultural Bank - Babylon branch in supporting small and medium enterprises in the governorate?), under the hypothesis (that the Agricultural Bank of Babylon branch has a positive role in supporting small and medium enterprises in the governorate) hence the Agricultural Bank / Babylon branch was chosen as a sample for research Based on the objective of the study during the period (2005-2020), which reached a set of conclusions, the most important of which is (the hypothesis of the study proved that the agricultural bank has an effective role in granting loans to its applicants, which positively affects the support of small and medium enterprises in Babylon Governorate), but there is a decline by the owners of these projects use the loan amounts in the specified place, as for the most prominent recommendations (that the Agricultural Bank put in place a correct and effective mechanism for disbursing the amounts of these loans by dividing them into several stages that correspond to the stages of establishing, developing or operating agricultural projects or developing livestock and thus ensuring that the borrower implements the development projects to which these loans are directed.

The research aims to determine the reality and truth of bank credit and then analyze the gross domestic product and the foreign trade sector in Iraq, as well as clarify the impact of bank credit on the gross domestic product and the foreign trade sector in Iraq. The research problem revolves around explaining the impact of bank credit on the gross domestic product and the foreign trade sector? Which of the two variables had the most influence on bank credit during the study period (2005-2021), and the research is based on the hypothesis that bank credit had a positive or negative role in the gross domestic product and the foreign trade sector, and for the purpose of arriving at the research methodology, the researcher used the descriptive analytical method. It was concluded that bank credit has a very important role, especially in increasing the gross domestic product and financing the foreign trade sector, and that the relationship between bank credit, gross domestic product, and the foreign trade sector (exports and imports) is a direct relationship, as the increase in granting bank credit and lending operations by banks To economic activities and sectors that lead to increasing the gross domestic product and stimulating the foreign trade sector.

Abstract. The research aims to test the impact of the application of International Financial Reporting Standards (IFRS) on investor decisions in the Iraqi environment, by applying to 110 views (bank / year) in Iraqi commercial banks listed in the Iraqi Stock Exchange for the period from 2011-2020. All research variables were quantitatively measured based on the models developed by the previous literature, where the application of the International Financial Reporting Standards (IFRS) was measured using a dummy variable given the number (1) for the years after the application of (IFRS) and the number (0) for the years before the application of (IFRS). Investors’ decisions were also measured using the natural logarithm of the traded values ​​of the shares of the research sample banks, as well as a set of statistical methods for testing hypotheses and knowing the size of the correlation, the impact and the level of significance between the research variables and using the statistical programs (Statistical Package for Social Sciences-SPSS Vr.22), (Eviews-v22). The results of the research showed: There is an inverse statistically significant effect relationship between the application of International Financial Reporting Standards (IFRS) and investor decisions

The Study Aimed To Measure The Impact Of Inflation On Financial Performance Indicators (The Rate Of Return On Equity, The Rate Of Return On Investment, And The Ratio Of Liquidity- Trade Rate) And Three Iraqi Commercial Banks From The Private Sector Were Selected Intentionally, Namely (Middle East Bank, Sumer Bank, And Al-Ahly Bank). For The Purpose Of Hypothesis Testing, The Simple Correlation Coefficient, The Simple Regression Coefficient, The F-Test To Determine The Significance Of The Model, And The T-Test To Test The Significance Of The Regression Coefficient Were Used The Jasp V.0.16 Program. The Study Concluded That There Are Statistically Significant Correlations And Effect Between Inflation And Financial Performance Indicators.

In this study, we address the concept of strategic analysis, which is based on the principle of analyzing the internal environment for the purpose of identifying the most important weaknesses, addressing them, and knowing strengths and strengthening them, And analyze the external environment in order to identify the opportunities available to it and the challenges facing the institution and negatively affected it, No institution can face threats and seize opportunities unless it has the internal capabilities to do so, For this reason, it is necessary to know the capabilities of the internal institution, That is, taking a close look at the organization from the inside to determine the levels of performance and areas of strength and weakness, This helps organizations identify the factors that will work for them and those that will work against them in achieving the desired outcome and goals.

The research reached a set of conclusions, the most important of which are: The relationship between these four elements is an interactive relationship that affects it and any dimension is affected by the rest of the other dimensions, And the influence power of that dimension emerges on the basis of what it possesses of more influential implications on those dimensions, The research concluded with a set of recommendations, the most important of which were: Clarifying and identifying strengths and enhancing them to benefit from them and research by strengthening them in the future and indicating and identifying weaknesses so that they can be overcome and treated or avoided by some of the current strengths of the organization and the need for interrelationship between internal and external analysis to seize opportunities through internal strengths and avoid risks or reduce them by removing points Weakness

Climate change has become one of the strongest speeches and talks in the world. The rise in temperatures, which is attributed to the rising levels of carbon dioxide, as well as the increased volatility in the levels of precipitation, is conducive and will lead to an increasingly diverse combination of negative climatic, economic, social and biological influences, and thus the impact of weather on activities Commercial activity appears huge and dangerous, and it varies according to the commercial activity, location, size and level of change in climatic variables. In the agricultural sector (the focus of this study), temperature fluctuations can occur on the volume of basic commodities produced at the country level, not to mention its consequential impact on the quality and quality of these commodities and thus their prices, not only locally but internationally. This huge risk burdened those who were exposed to it, whether individuals, institutions, or countries. It became necessary to search for a tool that would partially or fully contribute to tackling this problem, so weather derivatives were the suggested way to do so. The risks covered by weather derivatives include the potential adverse effect of weather on expected costs, revenues and cash flows.

Weather derivatives are modern and wonderful innovative tools for the commodification of the weather, that is, to transform the variables of weather balances into a commodity that can be traded in the markets and between dealers, buying and selling. It constitutes the pinnacle of creativity in contemporary financial engineering thought. Therefore, this study attempts to propose and choose the most successful strategies that can be adopted to eliminate or reduce the impact of the volumetric risk of basic commodities. The idea of ​​this method is based on the idea of ​​reducing weather risks that lead to a decrease in crop yields by preparing potential financial engineering according to accurate scientific mathematical rules and procedures, aimed at building trading strategies based on weather futures options, the main objective of which is to hedge the volumetric risk of the selected commodities (wheat) Generated due to fluctuations in the studied weather variables (temperatures).

For the purpose of achieving the objectives of this study, temperature data for the studied countries (Iraq and the United States) were collected for the period (2006-2020). By using a number of financial, mathematical and statistical methods, the study concluded with many conclusions, perhaps the most important of which is that it is possible to eliminate the potential effects of weather fluctuations in the volume of production of basic commodities by using weather futures options and that hedging through these tools is much better than not hedging at all. The study reached a number of recommendations, the most important of which is the need to resort to international weather derivatives markets, as a first step, in order to hedge the heart in Iraq’s needs of wheat and rice crops arising from weather fluctuations in Iraq and in the countries exporting these commodities, through cross-hedge strategies and the establishment of a market for weather derivatives in Iraq , as a second step after completing all the necessary and sufficient conditions to complete this because of its great importance in implementing the strategies for managing the weather risk faced by the various economic sectors in the country.