The legal structure of the criminal procedural rules consists of two elements: the first is substance or substance and is the primary material of those rules. It is the values ​​which the legislator aims to protect in order to achieve the desired interest. This can only be done by putting that content or substance into molds that can be applied By legislative drafting of legal rules and this second element, in which the legal construction of legal norms is completed and the final form of the legal rules becomes applicable and the legislative formulation conveys the essence of the rule of law From the static theory to the practical situation. and for the purpose of achieving the purpose for which the legal basis was found to be follow

This study seeks to define the idea of ​​abstraction in the rules of criminalization and punishment and to indicate the extent of privacy that it enjoys in the field of criminalization and punishment, which is represented in the fact that it is not absolute as in the general legal rule, but rather it is restricted by several restrictions, which are due to the nature of this law and the basic functions it performs in society and the nature of The penalties it contains and its aim, which is represented in achieving public deterrence, private deterrence, and justice. This study also explains the importance of abstraction in the rules of criminalization and punishment, represented in achieving justice and equality among all individuals,

       The penal policy has an essential role in guiding the legislator to determine the interests worthy of penal protection. which are numerous and varied according to the circumstances and needs of each society, and that determining those interests within the community is closely related to the culture of that society and its political, economic and social systems, and given the diversity of societies in their culture and systems, so they vary -Generally- its penal policies accordingly. But this does not preclude the existence of common criminalization shared by all the legislations of the countries of the world. and which agree to criminalize all religions and human beliefs and international covenants, w

Every mental action has a clear approach resulting from a sequence of thinking towards the goal to be achieved, and in order that the legal rule - to be developed - finds its acceptance by the highest degree criminal courts, and in order that it is adopted by the legislator, the criminal judge should adopt a certain methodology that matches his work. The developed judge is the one who keeps trying to harmonize the text with the new reality, and by doing this he may oppose the direction of the higher courts, but he convinces them through all the mental procedures and processes to show a “truth” on which the best solutions can be built.

The methods of appealing penal judgments are: it is the permission established for the parties to the case to show the defects of the ruling issued in it, and the request to the competent court to cancel it or amend it in a way that removes from its defects. Penal legislation differed in the possibility of appealing penal judgments; The Iraqi penal legislator has taken a different path in the methods of appealing penal judgments other than the path taken by most comparative penal legislation. After the advent of the Code of Criminal Procedure No. 23 of (1971), and based on the provisions relating to the methods of appeal in the aforementioned law, we find that It is distinguished from the comparative legislation by the following:

The research discusses the issue of attribution to the verb, because the Arab scholars are unanimous in preventing attribution of the verb, because it is always informed of it, and does not inform about it, but this consensus violates the linguistic use. The research discusses this matter.

The Standards on Speedy Trial and Timely Resolution of Criminal Cases have some main purposes such as effectuate the right of the accused to a speedy trial, to further the interests of the public, including victims and witnesses, in the fair, accurate, and timely resolution of criminal cases; and to ensure the effective utilization of resources. Despite the importance of these principals, the Penal Legislator needs to recognize such principals in order to avoid the problem of prolonging the criminal proceedings. This study highlights the issue of delaying in criminal trials, and prolong the criminal proceedings, and to speed the Criminal Procedure, and how to avoid the problem and the dilemma around the lack of speeding of Criminal Proce

The Court of Cassation is a court of law that monitors the lower courts by reviewing the judgments and decisions issued by these courts, and the fact that their control is on the side of the legal to judge the penal. It monitors the commitment of the courts' compliance with the proper and formal rules of law. In some cases, are errors chop terms and criminal to the facts of the case are subject to the jurisdiction of the Court of Cassation and not to the Court of Cassation, except to the extent that they cause the provisions through which the Court of Cassation can impose control over the facts of the criminal case and the outcome of the Court topic The subject of the results, and thus the legal aspect of the criminal case is the place t

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &