Gulf Economist

There is no doubt that the banking sector in any country plays a leading role in the development of economies locally and globally, as a result of the role played by this sector by providing services to the banking industry, both old and modern, which have developed and increased over time to meet the growing needs of customers. The challenges of banking globalization have led to increased interdependence among financial institutions, especially banks. Thus, by providing services, they are exposed to many risks, including liquidity, credit and capital solvency risks. And the extent to which they achieve their goals, which include maximizing the wealth of owners, so the subject of banking risks are important topics that require study and analysis to avoid taking risks, These risks have implications for the degree of bank hedging in these banks, The intentional sample was selected of (10) ten private commercial banks and listed in the Iraqi Stock Exchange, The researchers is keen to have the official annual reports for the period (2005-2015). The researcher then calculated the values of each of the three independent variables, (x1, x2, x3) and the adopted variable (y1), and with more than one mathematical equation, in order to be used as inputs in the panel data program, The researchers then calculated the values of each of the three independent variables in preparation To measure the effect of independent variables in the adopted variable The study concluded that there is a significant effect of the independent variables (liquidity risk), (credit risk) and (solvency risk), respectively in the degree of bank hedging, And that the explanatory power of the designer model reached to 88%, which is evidence of its efficiency in the expression of the impact of banking risks investigated in the degree of bank hedging.
Key words:, bank hedging, risks .

This research aims to improve the performance of human cadres in the implementation of strategies adopted by the governmental organizations because of Iraq wide reconstruction campaign. Also, the social and economic development requires the best efforts to improve the level of services provided by the government’s Departments, especially the Directorate of sewage treatment of Basra Governorate, which represented the sample community in the research paper. And the important role represented by human cadres in the process of strategic management as well.In this research paper, the researchers relied on the applied approach with the checklist approval in the early stages of the study; to diagnose the research paper’s problem, that contributed to show strengths and weaknesses within the sample community by evaluating a number of administrative and organizational factors that comprise the McKenzie 7S model. And how the (Staff) factor is affected by the rest of the other six factors. The McKinsey 7S analysis framework was adopted as a tool for strategic analysis to address the imbalances and problems that human resources faced in the implementation of strategies. This was done through the questionnaire which included proposals and solutions that would achieve integration and consistency among the staff and the rest of the factors that represent this model.The results revealed a number of weaknesses in the performance of human cadres through the strategic analysis tool (McKenzie Model 7S), which contributed to identifying the most important weaknesses facing human resources in implementing the strategy. And the role of McKenzie Model in addressing weaknesses through the complementary relationship and synergy of administrative and organizational factors that they compose it. The research has submitted some of recommendations.

The research aimed to diagnosis the actuality of Basra Agriculture Directorate and to identify the reasons that led to a decline in the number of palm trees in the province of Basra. The research was based on an analytical method in analyzing the collected data by means of one of the important scientific research tools which is the inspection list which was designed according to the accurate standards. The research was conducted in Basrah Agriculture Directorate and its agricultural divisions. A 30 managers and Administrators were studied as a research community. The checklist consisted of (63) items distributed among the internal resources and external factors of the environment as the following: (Financial Resources, Organization Culture, Information Systems, Materials Resources, Organizational Structure and Human Resources) in addition to (Social factors, Environmental Factors, Political Factors, laws Factors and Economical Factors).
The researchers has reached a number of results, the most important can be listed as Lack of laws and legislation& Inadequate material resources

Most companies rely on traditional methods to evaluate their performance. This does not give a comprehensive view of the performance of the company, which requires the adoption of modern methods in the process of evaluating the strategic performance, including a balanced scorecard, which based on the use of financial and non-financial measures in single framework. This research aims to achieve a set of objectives; most important is applicate the balanced scorecard to the Basra Petroleum Company for evaluating its performance in order to identify the extent of the possibility of applying the card within the environment of the oil industry. The study relied on the analytical method by relying on the data of Basra Petroleum Company. The researcher followed the relative weighting method for all standards within the card perspectives.
The hypothesis of the study, which focuses on the contribution of the balanced performance card in the strategic performance assessment of Basra Petroleum Company, was tested. The study concluded that the card contributes effectively to the process of evaluating strategic performance, especially when using the \"percentage achieved\" method, which compare between what achieved And what must be achieved for each of the four perspectives of the card, which enabled researcher to express the performance of one year in a single percentage.

Researcher try through this paper to figure out the high demand accounting skills and acknowledge for fresh graduate from accounting department in Iraq that meet threshold to fill vacancies in international company.
Questionnaire was prepared to survey the main skills and acknowledge that mangers looking for them mostly in new and fresh employees, the number of managers who surveyed was 45 managers, after that simulated exam was prepared to test availability of these skills in senior student who study in Basra university, the total number of exam that distributed was 200 exam but the respond was 154 exams, the last stage of this research was a lecture to students for understand the main issues and obstacles.
The main result was that low level in all exam section and there were some suggestion from research side to improve and develop the accounting education level to be able to meet the international standards.

The various studies indicate that the violence against the woman has historical dimensions as ancient as the history of human being, taking in consideration that the ancient world was governed by the man power and his domination over the woman. For political, social and economic reasons, violence is found in everywhere and at any time. It is even found in civilized society and uncivilized one, however the violence against women is a matter of human existence and the nature of the relationship between man and woman.
Wading into the violence and its types is not the researcher\'s concern, but the important thing for her is the violence against woman from her husband exclusively especially the physical harm. And according to a questionnaire form designed for detecting the main and important reasons that could the woman exposed to the violence by using the SPSS for data analysis with multivariate variables representative factor analysis.
We found that the occurrence of violence regardless of its form considered as a negative option due to bad effects on the violated woman which exposed for beating due to the absence of the legal and social protection for the woman which leads also to leave negative effects on the children and threatens their future.