Abstract

The research stems from the problem that focuses on a number of questions. They are as follows:   What is the extent of interest in the topic of efficiency by the banks and their role in raising the efficiency of the banking business and its development?  Is the banking efficiency used in Iraqi banks clear and specific for the Iraqi banking sector? How the banking sector efficiency is measured and what are the approaches adopted in determining the banking inputs and outputs? What is the level of efficiency in the research sample of the banks and what are the causes of its decline or rise in private banks individually and in the Iraqi banking sector in general?

 The re

The curriculum is considered one of the most important corners for the educational process, it participates in achieving the educational equilibrium between its elements.

The curriculum of (History of the Art) in the college of Art Education / dept. of plastic art education and ceramic as the other curriculums and due to the subject of history of the art develop the knowledge, taste and experiment for art studier also this subject has a direct relation with practical educational activities like colors and growth the knowledge of the student in field of contents and symbols and evidences of meaning in old , medium and contemporary arts, due to the fact that this curriculum has been applied since long time more than four years, and

The European Unit has never been affected by a serious phenomena as the phenomena of the advancing of the far right parties. Though these parties vary in their impact in their original countries, they agree on one important issue which is the deconstruction of the European unit and limiting its supernational powers. These increasing popular parties aim at more national independence in decision making away from the decisions taken by Brussels. Moreover, they criticize the financial and administrative corruption accompanied many of the rescuing procedures directed for example towards countries like Greece and Spain during the international economic crisis. This failure nourishes many of the negative feelings against the European unit which

From this research ,it can be concluded  that Ibn al-Jawzi touch on the subject of dreams , dignities and paranormal part of his curriculum, which he ontinued on his book, as it is an important part of the elements of translation, we find first special attention and promise of things recognized when responding with them in most of the cases in which they received, including proximity He pointed out to an important point through dreams, dignities.

 In the second millennium BC, the international community change at the ancient Near East, There has been a significant developments with the appearance of five kingdoms (Babylon, Assyria, Mitanni, Egypt, and Hatti) called themselves the (Great Powers) and their kings named (Great King), and Correspondence among themselves on behalf of (the brothers),  to differentiate themselves from the small kingdoms Minor of them.

The duty of care is the essence of the error of negligence under the English legal system, and without it, responsibility for negligence cannot be judged, regardless of the extent of the damage incurred. contained in English law. In view of the importance of proving the existence of the duty of care on the defendant so that it is possible to judge his responsibility for negligence, the need arises to find a general principle to which the defendant is subject in order to decide whether he owes the plaintiff with the duty of care and therefore responsible for the negligence, and this is what we will explain in the research topic the study.

لمقدمة

     الحمد لله رب العالمين والصلاة والسلام على سيد الأنبياء والمرسلين نبينا محمد صلى الله عليه وسلم وعلى  واصحابه أجمعين  ومن تبعهم وأهتدى بهداهم الى يوم الدين اما بعد :

        فوظيفة القضاء وظيفة سامية يراد منها اقامة العدل ولا يستقيم حالهم الا به دفعاّ للظلم ، ولقد اولى النبي صلى الله عليه وآله وسلم ومن بعده الخلفاء الراشدون

شكلت التطورات التكنولوجية في وسائل التواصل الاجتماعي الناجمة عن العولمة معلم رئيسي في تحولات التنظيمات الإرهابية، وإنتاج انماط جديدة من الإرهابيين والمتطرفين القادرين على التفاعل مع الثورة المعلوماتية والاتصالية. ان معظم الجرائم الإرهابية الإلكترونية مرتبطة بالإنترنت وهو المسرح المفضل للمتطرفين فالأول يقتل والثاني يسوغ ويحرض ويجند، والذي جعل الإنترنت وسيلة فعالة كونها سهلة الاستخدام وسريعة الوصول إلى

The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member

Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen