AL-Mostansiriyah journal for arabic and international studies

Summary
The election process plays an important role in the political life
of states, as through it the consolidation of the political participation
of citizens is achieved, through the election of their representatives
and then their participation in the formation and oversight of
constitutional institutions, which in turn try to embody the values of
citizenship and then promote the rights and freedoms stipulated in
the constitution so that it is in The citizen can enjoy these rights and
freedoms in accordance with the established legal contexts. This is
in addition to the fact that the election creates a political culture
among the citizen, towards a political upbringing, and then the
values of loyalty to the homeland and belonging to its institutions
are strengthened.
In this research, we explained what role the election plays as a
democratic process to build constitutional institutions through the
peaceful transfer of power periodically, based on the principle of
citizenship stipulated in the constitution for the benefit of citizens,
and to what extent the electoral process can enhance the values of
citizenship in terms of its embodiment of the principle of equality
for citizens without discrimination among them. For any reason, in
exercising their rights to vote and run for office, in establishing
political parties and belonging to them, as well as in expressing their
opinions and beliefs completely freely. We concluded that holding
elections when the international conditions for their integrity are
met, inevitably leads to the embodiment of the rights of citizens
before and after the electoral process, which entails the
consolidation and promotion of citizenship values.
Keywords: elections, rights, participation, citizenship

The term citizenship is one of the Western terms coming to our Islamic culture, and it is a product of the Western intellectual environment, but it has found a great echo and a clear impact in contemporary Islamic thought, which we found living in a state of renewal in order to interact with the political reality that is governed by a general intellectual system based on the concept of the state. national or national.
This research studies and discusses with interest the definition of the general framework of the concepts of citizenship in the light of the Western intellectual system, as well as the Islamic system, and it falls into two sections. The sayings of scholars, philosophers, thinkers, and specialists, according to the chronology of the term, from the era of Plato and Aristotle through the Renaissance, and the currents that came after it from the era of philosophers and the Age of Enlightenment, and the opinions of thinkers in it, through the divisions of the eighth century that divided the concept and term of citizenship into three sections:

Summary
Identity is inherent to citizenship because citizens must have a political system, economic and social relations, and laws that control these relations, and it is the maker of solidarity among the members of society, and through it all members of society strive to achieve human perfection, and to enter into the competition of nations and peoples to reach the paths of science, civilization and civilization, and that Abandoning them, society inherits a pattern of blind imitation of the peoples of the world and their ways of life.
As for citizenship, it is belonging to a single community linked by a unified social, political and cultural link in a country. And the citizen has human rights that must be provided to him, and at the same time he has a set of social responsibilities that he must carry out. In view of the importance of the term citizenship, many countries define it and highlight the rights that citizens must possess, as well as the responsibilities that citizens must carry out towards society, as well as consolidating the value of an active citizen.
In law, the term citizenship denotes a link between the individual and the state, and under international law citizenship is synonymous with the term nationality, although they may have different meanings according to national law. A person who does not have citizenship in any country is stateless.
The concept of national belonging is one of the important concepts in our contemporary world, which has become one of the recurring concepts in the media, and has even become a major concept in public life. Those interested in educational literature have dealt with the issue of national belonging in educational research and specialized books, as well as through definitions of the concept of belonging. .

Abstract:
The term peaceful coexistence is an important term, and it is
considered a non-modern term. It is a term that aroused the interest
of
researchers and specialists in the Iraqi affairs. Peaceful
coexistence in Iraq is a basic and important basis for the rest of the
components, such as the cultural, social, economic and educational
components. It can be said that the educational component can be
considered a starting point for peaceful coexistence and for
activating the rest of the elements of peaceful coexistence in Iraq.
Universities have a role in raising awareness, achieving sound
thought and the movement of knowledge enlightenment in general,
and promoting a culture of citizenship, peaceful coexistence, and
renunciation of violence in particular between students and society
in general. On the other hand, combating extremism, tyranny and
exclusion, and so this can be achieved through holding conferences,
workshops, training courses and awareness lectures for students that
help to promote citizenship and peaceful coexistence and create
intellectual and cultural movement who’s most important features
are dialogue, thinking and research, and these are the most important
cultural and social pillars.
Key words: Peaceful coexistence, peace, educational institutions,
universities, higher education.

Abstract
The topic (social transformations and their repercussions on criminal policy) is one of the topics aimed at providing protection for the individual and society, as the rooting of social transformations is necessary in developing a sound penal policy, and these social transformations work side by side with the criminal rule in controlling the human path, i.e. directing behavior The relationship between these social transformations and the criminal rule is interactive and not cumulative. The law derives its basic, objective and formal rules from these transformations, and in turn affects such transformations in its attempt to direct or modify and perhaps combat some of them. The research problem revolves around the extent to which the legislator is activated when planning criminal policy, the role that social transformations represent in drawing up a policy of criminalization, punishment, and prevention. He turns away from crime without the official instrument of control, and this is the preventive goal of criminal policy.

Abstract ..
Moral values represent the basis for every action or situation that the company goes through, and therefore the work will be negative if the situation is not studied in all its dimensions. They are great meanings in the minds of individuals, unite them from other members of societies, and are considered one of the basics upon which society is based, and their loss leads to collapse and disintegration.
Where moral values are among the intellectual concepts and behavioral standards of society at the basis of individual and social happiness and the motivation for the ranks of perfection and the serious pursuit of the virtues of business, and accounting represents the backbone of any organization in which it operates, as its primary role is concentrated in recording economic events in a digital form within a system whose outputs are used by many From the beneficiary parties (owners, investors, suppliers, customers, lenders, the state, the public, employees...etc) to take different decisions according to the point of view of each of them. If the accounting outputs enjoy transparency and honesty of expression and have the qualitative characteristics that accounting information should have, then the decisions taken based on this information will be correct and rational decisions, and vice versa may cause very serious problems.
And because the accounting profession affects and is affected by the surrounding environment in which it operates greatly, therefore, the designers of accounting policies have taken care, since the inception of this profession, to control accounting applications through all means, laws, legislation, rules, and accounting and auditing standards, for the purpose of ensuring the quality and credibility of published financial and accounting information, and the importance of research stems from With regard to its connection to the daily work of man and his family life or any field of human activity, individuals are the focus of this basic issue, whether for administrative leaderships that take decisions to direct their work and activities, or for managers who participate in decision-making or in implementing them or are targets for them.
The fundamental problem is the quality of the published financial and accounting information and the extent of its truth, integrity and conformity with the company's reality, as well as the presence of accounting policies and techniques that facilitate manipulation of accounting information and the presentation of fake information aimed at influencing the trends and decisions of the beneficiary parties in a way that serves the interests of one party at the expense of the interests of other parties. The research problem can be expressed in the following question: Does accountability have a moral perspective and is there honest and honest accounting?
Hence the interest in ethical principles and directives in all aspects of work, as it is a means to try to identify the types of financial decisions and identify them as a system that affects the effectiveness of the employees of the company. accounting information.
The research concluded that the use of accounting imposes ethical problems, and the ethical nature of knowledge depends on the use, and based on this, the doors of discussion should be opened about the ethical use of accounting and financial information systems so that accounting does not tend to be the art of covering up from the eyes of the beneficiaries of the fact that the organization uses its resources. Where the research included five axes, the first was concerned with the research methodology, while the second axis was concerned with the accounting information system approach, while the third axis dealt with the ethical situation of accounting, and the fourth axis was to review ethical values and their impact on the accounting system, while the fifth axis was concerned with a review of the most important conclusions and recommendations.
Keywords: Ethical Values, Accounting Information System , Creative Accounting , Accounting Applications .

Abstract:
Citizenship is the most important basis for peaceful coexistence in society without any discrimination between one person and another. Constitutions have guaranteed the right to citizenship, have been keen on a number of rights that frame their values, and have provided them with constitutional and legal guarantees that prevent infringement upon them, in order to enhance citizenship in society and achieve justice and equality among citizens.
Keywords: Constitutional protection, citizenship, constitutional basis, constitutional guarantees.

Abstract
The concept of citizenship in the Islamic perspective has a
specificity; Islam is a religion of instinct and Islamic Sharia Is the
conclusion of the heavenly laws sent by God Almighty to humans, as
this Sharia came with an integrated system in its religious, Political,
economic, social and moral dimension. Islam as a religion and as a state
and as a system that accommodates everyone. And the good citizen in
the history of our Islamic nation within the Islamic concept is the
Muslim who is armed with the values of his religion and the spirit of its
ruling. The city’s constitution was the truest expression of citizenship
that the Prophet (peace and blessings be upon him) laid down.
The concept was political with distinction, which brought about a delicate balance in society
despite the religious, ethnic, and cultural diversity. And the consolidation of the idea of citizenship
is the consolidation of the Principles of Islamic sharia in order to unite all the spectra in a
continuous Peaceful coexistence that achieves the supreme goal of human existence. Which is the
succession of the land and its construction, thus achieving the foundations of civilization and the
leadership of nation. And actually applied within a modern framework.

Conclusion
The will of the legislator represents a reflection of the will of
the society that belongs to one homeland, and perhaps one of the
most important tasks that the legislator undertakes in directing
society is to criminalize acts that call for discrimination, hatred and
violence, and in turn invite individuals to embrace national values
that preserve the unity of the social fabric, in order to Directing the
society towards achieving the desired goals on the basis of their
positive values. The more the society's values are sober and noble,
the more the legislation emanating from them comes to the level of
sophistication that the people have reached in their social and
educational upbringing.
The penal rule includes positive values and works to
strengthen and consolidate them among individuals in order to
consolidate the values of belonging to the homeland. It emphasizes
cooperation, trust, belonging, legal defense, obedience to laws,
rejection of hatred and violence, and the preservation of security and
civil peace. These are positive values included in the legal rule in
order to strengthen and develop them. To improve society and urge
to achieve a safe and stable life that aims at the unity of the nation,
so the legislator monitors the values, and then evaluates them. And purposeful.

Summary
Citizenship is at the moment constitutionally unacceptable, but the constitution is not subject to the constitution, for any reason whatsoever. And that the constitution’s guarantee of the right to citizenship means working towards building the legal state in which loyalty to the citizen is embodied. Accordingly, we find that the constitutions in countries with a real democratic experience are keen to acknowledge the right to citizenship and then guarantee this right in practice to reflect its effects on the land.
We tried to shed light on the principle of citizenship in citizenship in the political constitution of 2005, as it is the basis for continuing to consider the conditions of peace, the conditions of acceptance, and the continuation of citizenship to live in peace and tolerance with others. The fact that this principle is in principle from 2010, being the Supreme Council, and we dealt with the subject through research: We devoted the first research to defining the principle of citizenship, while the second research talked about the elements of the principle of citizenship in the Constitution of the Republic of Iraq for the year 2005. At the conclusion of the research, we reached a number of results And proposals that serve the principle of citizenship in the constitution and in practice.
Keywords: constitution, citizenship, freedoms, guarantees.

Abstract
This research deals with the extent to which citizenship is granted based on blood right a role in promoting the values of citizenship in Iraq, in terms of the extent to which the principle of equality between men and women is achieved in granting nationality on the basis of blood right in the Iraqi nationality law in force and taking into account the constitutional principle contained in Article " (18- 2) ", And through our study of the texts of the law, it became clear that it includes important aspects of equality between men and women, the Iraqi legislator made the two genders equal in terms of transferring the original Iraqi nationality to children on the basis of blood-descended from the father or mother. However, this equality between the genders is not It is complete, as there are manifestations of discrimination between women and men in the matter of nationality, such as the exception of the one born to an Iraqi mother abroad to an unknown or stateless father of the original Iraqi nationality, and making it acquired represents a manifestation of unjustified discrimination between the genders.

This research is based basically on an important idea which
contains the crucially of connecting the federal system in Iraq, and
its permanence with real citizenship.
This study is based on an assumption that there is no way to
understand the multi_ethmcity in Iraq unless by achieving the active
citizenship, which consequently leads the citizen, no matter their
affiliation, to feel that they are part of the state.
A moreover this study goes beyond this point by asserting that
the active citizenship also would be available by implementing
(devoting) the principle of equality among the people, also by
providing the opportunity without any ground of discrimination as
well by spreading the culture of tolerance. And ensuring the rights
of minorities and protecting them from Persecution.

The objectives of the research tagged with (legal mechanisms and the
role of the state in promoting the values of citizenship) lie in the attempt to
overcome or control the problem, and for the purpose of achieving this, it is
the responsibility of the state educationally, as the upbringing systems that
seek to perpetuate awareness of citizenship values and practices among young
people in order to achieve integration National, as well as in the form of
institutional structures and mechanisms that accommodate the participation of
members of society in the structure of the national democratic state.

In this context, this issue occupied a large space in legal, political, social
and educational studies, and the dimensions of citizenship were multiplied in
its extended relations through issues centered on the relationship of the
جٔذُنا
حُعإلدا ىٛل شٚشؼذ في غًرلمجأ حنٔذنا رٔد
حُٕٚظنا ح
ًٛهؼنا
individual with society and the state through legal frameworks organizing
rights and duties, and indicating the characteristics of the citizen.
Theses of thought in different countries of the world produced many
intellectual visions about the concept of citizenship and its principles, rights
and duties, which varied with the diversity of the principles of thought and its
political theories. In the Arab world, the spectra of thought also differed, not
only according to the systematic difference of the countries, but also within
the same country, due to the different ideologies that followed successive
stages of government and state administration in different periods of time,
which created multiple patterns of awareness among the Arab peoples that
overlapped at times and clashed at other times, and influenced on the circles
of belonging, which led to many negative repercussions on the very principle
of citizenship.
What are the obstacles and obstacles facing the administration and the
state in consolidating citizenship? And then how to develop effective solutions
to these obstacles and overcome them properly by the public administration
and the state with all its legislative, executive and judicial powers.
Fifth: What is the extent of the adequacy of the administrative measures
put in place by the legislator in the face of resolving disputes arising from the
consolidation of citizenship? Is there any legislative shortcomings or not in
this aspect?
Does the Iraqi legislation keep pace with the developments that digital
citizenship is going through, and how to establish it as a duty for the state to
carry out?
In order to study this research, we will divide it into two sections. We
devote the first section to the concept of citizenship, which we divide in turn
into three demands. We deal in the first requirement: the definition of
citizenship and its criteria, and we show in the second requirement: the legal
nature and basic elements of citizenship, and the third requirement includes
the legal foundations for achieving Citizenship. As for the second topic, which
includes: the legal framework of citizenship and the role of the state in it, we
divide it into three demands. In the first topic, we address: the legal measures
to enhance the values of citizenship, and we show in the second topic: the role
of the three authorities of the state in promoting the values of citizenship, and
we devote the third topic The role of the oversight agencies of the state in
promoting the values of citizenship, and then we show in the conclusion of the
research the most important conclusions, proposals and recommendations that
we reached.

Conventional wisdom determines that by its very nature the drafting of a constitution in general is characterized by elegance and eloquence in the choice of phrases and words. A constitution should be characterized by clarity and flexibility, in that the Iraqi constitution must be compatible with the nature of its people politically, culturally, socially and religiously. The legitimacy of a constitution rests on popular support manifested in a national referendum or through constituents' representatives i.e. members of the Iraqi Council of Representatives. Thus, it is essential that all articles and items of this constitution are explicit and crystal clear, void of any ambiguity, dual or multi-dimensional interpretations. The people of Iraq deserve better, the whole nation has suffered from the various interpretations given to certain articles of the current constitution, with disputes swinging back and forth in the Iraqi Federal Supreme Court, swaying either way, by influential political actors on the Iraqi stage since 2005.

The text of a constitution must also be based on identity and a sense of belonging and citizenship in line with a natural association with one’s own state. In this respect, it is worth noting that some articles of the Iraqi constitution are brief and poorly expressed, and despite the meaning of citizenship within its articles and items, the word (citizenship) appears in it only once, except in one article, which is about Iraqi nationality, not citizenship, the latter being more significant in its broader meaning of equality between all citizens.

Electoral participation by the people to elect their representatives and their participation in elections and constitutional referendum is crucial. It is essential that the majority of eligible voters participate in free, fair and transparent elections, which are reported and observed by an honest, competent, objective and professional media.

Clearly the objective of this forum is to determine the role of the state and society i.e. “citizenship and its values” in the fields of law and Shari’a, which is my sole incentive. May God have mercy on everyone who contributed to solving Iraq’s problems and providing solutions, even if it is a single positive word, because participation in this field constitutes “jihad through a good word”.

The idea of citizenship includes the principles of economic, social and cultural human rights, in addition to civil and political rights. This idea has been consolidated at the international level with the endorsement of the Universal Declaration of Human Rights of 1948. On the domestic level, states have taken important steps in the way of securing civil and political rights and freedoms, by promoting civil, political, economic, social and cultural rights in their national constitutions and laws, and merging the idea of citizenship with justice. Accordingly, citizenship is represented by the rights and duties guaranteed by the constitution, and in exchange for that, demonstration is one of the rights guaranteed by the constitution, as confirmed by international declarations and covenants as a natural human right, but this right must be within the limits drawn by the law, which is that demonstrations must be peaceful. As for those that involve violence and riots, they are considered prohibited, and the demonstrators do not enjoy the protection guaranteed to them by the constitution and ordinary legislation.

The principle of citizenship, in its content and implementation mechanisms, is of interest to many civilized societies, due to its social dimension and internal stability, which is reflected in the economic, political and social aspects of different countries.
In this regard, governments must carry out political and constitutional reforms based on peaceful foundations based on peaceful coexistence, respect for the other and transparent dialogue between the majority and the minority, by the various authorities, especially the executive, which often aim to violate human rights under the pretext of implementing laws and maintaining the security of society, and its stability.
In light of the foregoing, this research aims to shed light on this important principle and demonstrate the effectiveness of the executive authority in protecting and consolidating it and strengthening mechanisms to develop visions based on hopes and aspirations for a bright future, instead of feeling frustrated at the lack of change and developing a sense of citizenship among both the authorities and individuals on the both.

Sans aucun doute, le travail est ce qui donne à chacun sa valeur et son
rôle dans la vie, et une personne travaille dans son métier et sa spécialisation,
et consacre son temps et s'exerce à ce travail, afin d'obtenir de lui la
récompense et la récompense financière, qui est le résumé de son but et le but
de son travail pour subvenir à ses besoins et à ceux de ses personnes à charge
et leur suffire des difficultés de la vie.
Il ne fait aucun doute que les nécessités humaines susmentionnées et que
ce qui perturbe leur sérénité, leur permanence et leur continuité conduiront à
des résultats catastrophiques pour l'homme en tant qu'individu et pour la
société en tant que groupe.Par le développement des civilisations et des États
dans leur forme moderne , cela a conduit à codifier le droit au travail au
sommet de la hiérarchie juridique dans la législation nationale comparée,
c'est-à-dire la constitution, et a conduit à prévoir le droit au travail dans la
Déclaration universelle des droits de l'homme, où il est stipulé à l'article 23 de
celui-ci que « toute personne a le droit de travailler et a la liberté de choisir
son travail, dans des conditions justes et favorables, et il a également le droit
d'être protégé contre le chômage pour tous sans distinction du droit à un
salaire égal pour un travail. qui travaille a droit à un salaire juste et satisfaisant
qui lui garantisse, ainsi qu'à sa famille, une existence qui ne porte pas atteinte
à la dignité humaine, à laquelle s'ajoutent, le cas échéant, d'autres moyens de
protection sociale. .
Il en va de même dans la constitution irakienne permanente de 2115. La
constitution susmentionnée garantissait le droit au travail à tout citoyen qui en
est capable, car l'article (16) de celle-ci indiquait que « l'égalité des chances
est un droit garanti pour tous les Irakiens, et l'État garantit la prise de mesures
appropriées pour y parvenir », etc., article 22 ((le travail est un droit pour tous
les Irakiens d'une manière qui leur garantit une vie décente.))
Et sur la base de ce qui précède des principes et principes juridiques bien
établis, il était nécessaire que l'État irakien cherche à interpréter les textes
constitutionnels et juridiques qui ont été émis sur le terrain par les trois
autorités, législative, exécutive et judiciaire, et à garantir les droits et les
conditions des destinataires, et obligent les destinataires à les mettre en œuvre.
جٔذُنا
حُعإلدا ىٛل شٚشؼذ في غًرلمجأ حنٔذنا رٔد
حُٕٚظنا ح
ًٛهؼنا
Par conséquent, il a été énoncé dans la loi sur le travail n ° 31de 2115et
dans son troisième chapitre, intitulé "Principes fondamentaux" sur la base de
l'égalité absolue à l'article (4), qui stipulait que "le travail est un droit pour
chaque citoyen". qui en est capable, et l'État s'y emploie. » Sur la base de
l'égalité des chances, sans discrimination d'aucune sorte.
Les individus en général et les travailleurs en particulier sont égaux
devant la loi et sans discrimination entre eux dans l'acquisition des droits et
dans la garantie de ceux-ci, qui sont stipulés dans la Constitution et les lois
ordinaires.Tous, sans discrimination de personne à personne, sur un pied
d'égalité , et selon la mise en œuvre de cette notion, si le législateur décide ou
stipule que pour occuper l'un des grades généraux, soit dans le secteur privé,
soit dans le secteur coopératif ou mixte par exemple, le candidat à l'emploi
doit avoir une qualification spécifique Scientifique ou pratique, cette condition
doit s'appliquer à tous sans exception.

Abstract
After undergoing vocational training, the trainee acquires several technical and motor skills, methods and methods that make him able to master a specific profession. It provides vocational training for specialists in the conditions of the profession until passing it. Vocational training is one of the neglected channels that gain in the various vocational factors in the various different aspects of the changes in the ability to enter the labor market, without those factors that the individual cannot compete with his peers in obtaining the opportunity to work, and perhaps a questioner is racing that there is no During the course of education that the individual has in some practical training, and we say yes, there is trainingHowever, he is not given enough hours, as the theoretical side prevails over the practical side, and for this reason, this research contributes to explaining what the vocational training contract is, by knowing what is meant by this contract, which is that contract that is concluded between the trainer and the trainee, which aims to achieve compatibility between the information Theory and applied works that confirm the usefulness of this information and distinguish it from vocational rehabilitation that contributes to revealing the capabilities and skills of those unable to work.

According to the importance of public utilities, as it gives daily services to individuals, and regression of these services, the international interest in quality of services is increasing, and the principle of services quality has appeared, and the preparation to add it to the basic principles that control the public utilities, and dedication of it in the constitution of the states and the born of new constitutional right, the aim of this study is to come to know the origination of this principle and its contents and dedication of it on the international scale and on the internalized laws scale of states and that is by following the descriptive analytical comparative process.

The research aims to identify the requirements necessary to qualify auditors in promoting citizenship behavior as it represents a motivator for individuals to perform the duties entrusted to them and thus hold them responsible, which contributes to reducing fraud cases. The research community represented at Al-Mustansiriya University, and one of the most important results that was reached is the influence of the rules of professional conduct in promoting organizational citizenship, which helps in reducing cases of fraud in the economic unit. From getting to know their duties and fully performing them, as well as introducing them to organizational citizenship, its behavior and its importance to activate the spirit of responsibility among auditors to reduce cases of fraud.