AL-Sharaa journal for legal and administrative studies

This research addresses the topic of the responsibility of the auditor and its impact on financial systems، with a focus on the legal and regulatory aspects governing the auditor’s work within the framework of Iraqi laws and comparative legislation. The study explores the concept of civil liability of auditors and its fundamental elements، including fault، damage، and causality، while analyzing the distinction between contractual and tort liability in this context. It also highlights the obligations imposed on auditors and their role in enhancing financial transparency and ensuring the integrity of corporate accounting operations.
Additionally, the research examines the impact of professional errors committed by auditors on investors and shareholders, as financial reports audited by them play a crucial role in economic decision-making. The study also discusses the significance of professional liability insurance for auditors as a means of protecting their financial position and ensuring compensation for affected parties. Finally, the research provides recommendations for improving Iraqi legislation to strike a balance between effective oversight and protecting the rights of both auditors and shareholders.

Criminal liability for publishing crimes is a legal responsibility borne by individuals or entities that publish content that violates the law through media or the internet. These crimes may include spreading false news, inciting violence or hatred, defamation, or harming the reputation of individuals or institutions. With the rapid development of modern media such as the internet and social media, publishing crimes have become more diverse and complex. These crimes can be committed through journalistic articles, posts on social networks, blogs, or even videos published on platforms like YouTube or others. Criminal liability for these crimes varies depending on the type of publication and its impact on society or individuals.
Criminal liability in publishing crimes requires the presence of a fault on the part of the person committing the crime, whether this fault is intentional or unintentional. The responsible person may face penalties that vary according to local laws, such as financial fines, imprisonment, or even a ban from practicing a certain profession. The aim of enforcing these penalties is to protect public safety, uphold individual rights, and ensure respect for societal values.

Man is a being whom God Almighty has honored, as stated in the Holy Quran in His saying: {And We have certainly honored the children of Adam..}, and He did not say Muslims or say believers, meaning that all those who are in the circle of the children of Adam are included in the honor, which is man, except for what was excluded by evidence, and the exception confirms the rule, the basic rule is that man is an honored being, a dear being whom God has honored and glorified, and God wanted him to live honored in this world, and Imam Hussein, peace be upon him, when he was given the choice between living in humiliation, abandoning his humanity, or being martyred and dying in order to preserve his human dignity, and of course the dignity of society and the dignity of the people, because Imam Hussein, peace be upon him, did not revolt for his own sake, otherwise the Imam, who is the son of the daughter of the Messenger of God (may God bless him and his family), could have lived like the rest of the people, but without dignity, and the Imam made this clear and evident in many of his words and sayings, and among what he said, peace be upon him: ((And the pretender The son of the impostor has focused between two options: between the sword and humiliation, and humiliation is far from us, God, His Messenger, and the believers refuse that for us. So, he was between two choices: the choice of the sword, meaning the choice of drawing swords, meaning between facing the sword and living in humiliation, so the Imam chose to die with honor. And he, peace be upon him, said: (Death in honor is better than a life in humiliation). So, this confirms the issue of human dignity, that a person should live with dignity and honor. And he, peace be upon him, said, while confirming this meaning: “I do not see death except as happiness, and life with the oppressors except as misery.” ((he sees death and martyrdom as happiness. And in another narration: “I do not see death except as life, and life with the oppressors except as misery.”)) That is, death for the sake of the principle and religious and human values. Death with dignity and honor is an eternal life. And indeed, this is what has been achieved. We see now how the name of Imam Hussein, peace be upon him, is raised everywhere, how millions of people now chant the name of Imam Hussein, especially in the Arbaeen pilgrimage, millions. How do people walk on their feet to visit Imam Hussein, peace be upon him? So, Imam Hussein, peace be upon him, is alive and immortal, and his enemies have died a long time ago. Preserving human dignity and defending people's rights are among the basic motives that prompted Imam Hussein, peace be upon him, to carry out his blessed uprising. The uprising of Imam Hussein, peace be upon him, was a revivalist uprising for the sake of reviving humanity, an uprising for the sake of achieving the fixed religious, human and moral principles and values that people believe in.

National sovereignty and immunities, under their various national or international names, constitute one of the difficulties facing international criminal justice, because many countries consider them to be sovereign issues of the state, and the provisions of domestic legislation apply to them. Therefore, they see that referring some of their military or civilian officials to international justice, who have committed international crimes, is a violation of the state’s sovereignty and the immunity of its officials under its national legislation, and is considered interference in its internal affairs, a violation of its national judiciary, and a violation of the provisions of the United Nations Charter.

As is known, the work of commercial companies is important in supporting the national economy, and therefore it is necessary to support and maintain them. After the establishment of the company, its independent legal personality appears. Just as the rights of others are preserved, the rights of the company and its continuity must be preserved. It is not permissible to deal with the company without its legal personality, meaning dealing with partners and shareholders without the legal personality. Accordingly, there are mutual rights and obligations between the company and others.

Custom is one of the sources of law in most legislations. In this research, we briefly discuss the meaning of custom to the extent necessary to clarify its importance in commercial transactions and define and prove it, and the extent of the Court of Cassation's control over its application. The importance of commercial custom lies in the fact that it is the second source of commercial law after legislation in most legislations. In fact, many written commercial legal provisions arose before they were codified as customs among merchants. This study was addressed through two sections. The first section addressed the nature of commercial custom through two requirements. In the first, I explained the meaning of commercial custom, and in the second requirement: the binding nature of commercial custom. As for the second section, it was entitled the application of commercial custom and was divided into two requirements: In the first requirement, I addressed proving commercial custom, and in the second requirement, I addressed the application of commercial custom to a relationship with a foreign element, and then I reached a conclusion represented in a number of results and recommendations.

The contract is the most important legal mechanism that regulates transactions and actions between individuals in society. The suspended contract is one of the divisions of contracts that were invented by Islamic jurisprudence, especially Hanafi jurisprudence, from which the Iraqi legislator took the idea of the suspended contract. It is a contract whose effect does not occur immediately, but is considered valid and concluded, and its effect is delayed until the issuance of approval or rejection by the one for whose protection the endowment was decided. If he approves it, it is executed, and if he does not approve it, it is considered as if it did not exist. It seems that the idea of suspending actions does not allow the permission to affect the rights of others, since the suspended action has no effect, and therefore its cessation does not affect any acquired rights. However, in Iraqi law, the approval of a suspended contract results in the loss of rights accrued to third parties by the party entitled to the approval on the subject matter of the contract during the period between the conclusion of the contract and the issuance of the approval. Refusal to grant permission is considered null and void for the suspended contract, and results in the cancellation of the actions of the third party to whom the property was transferred and its recovery, and the guarantee of its value in the event of destruction.

the mechanism of controlled delivery as an effective tool in combating organized crime, focusing on the illicit trafficking of drugs and money laundering. The research reviews national legislations in Iraq, Lebanon, and Egypt, analyzing their effectiveness in achieving the desired goals of controlled delivery. It also highlights the legal and ethical issues associated with this mechanism and provides recommendations for unifying legal standards and enhancing international cooperation. The aim of the research is to deepen the understanding of controlled delivery and its role in enhancing security and combating transnational crime.

In our modern era, contractual relationships have become more intertwined and complex, imposing obstacles to the principle of relative contractual effect, particularly in consumer contracts, which constitute a departure from the principle of relative contractual effect due to their specific nature.
The importance of this lies in its impact on the depth of the contractual domain, which lies between civil law, the general law of civil contracts, and consumer protection law, which is characterized by a social orientation and was originally designed to mitigate the rigidity of the principles upon which contracts are based in civil law, thus achieving balance between the contracting parties.
The consumer is a party to the economic process that requires the commodity to be placed at the final stage, which requires the intervention of many active parties, starting with the producer, passing through the importer, then the distributor and advertiser, then the seller of the commodity or the service provider, arriving at the consumer who has no direct relationship with any of these parties other than the seller of the commodity or the service provider, whether the principal, intermediary or agent. Thus, a third party acquires a right from a contract to which he was not a party, just as is the case with the consumer, and a third party is affected by a contract to which he was not a party.

Corruption crimes are among the most serious crimes prevalent in Iraq, and their prevalence poses multiple risks to all political, social, and economic aspects. This danger leads the state to pay huge sums of money to address the damage caused by these crimes. The state also pays these sums when the perpetrators of these crimes are prosecuted Criminals often flee to other countries to escape punishment after stealing the money. This has prompted Iraqi lawmakers to criminalize a number of acts affecting public office and public funds, contributing to the fight against corruption and limiting its spread.

God Almighty has organized the inheritance shares and the distinction between males and females for more than 1400 years and the examples are mentioned in the Holy Book of God and this distinction was according to the legitimate vision of God Almighty and He has wisdom in it and there are secrets that the human mind does not comprehend. There was an interest that God wanted to put in those texts. As for the positive laws, which are not without flaws
Or shortcomings, and they are subject to change over time and ages, and within the framework of discrimination between the sexes, the term justice emerges, which is that each person with a right gets his full right, while equality means raising the level of one of the two parties until he is equal to the other party, and this discrimination between the male and the female has progressed and reached the level of the age of accountability, where the difference is clear, which results in some provisions of legal and Sharia responsibility.
Then, some special provisions were arranged regarding the performance of testimony and the distribution of inheritance shares for both women and men. The positive law represented by Personal Status Law No. 188 of 1959, amended in 2025, attempts to bridge the gap between the disparity and distinction between men and women and bring it closer to the lowest level with which formal justice or apparent equality can be achieved.
Although there is a difference in physical, moral, emotional and psychological characteristics between the sexes, legal and religious texts seek to prevent any party from being wronged at the expense of the other.

Criminal liability for publishing crimes is a legal responsibility borne by individuals or entities that publish content that violates the law through media or the internet. These crimes may include spreading false news, inciting violence or hatred, defamation, or harming the reputation of individuals or institutions. With the rapid development of modern media such as the internet and social media, publishing crimes have become more diverse and complex. These crimes can be committed through journalistic articles, posts on social networks, blogs, or even videos published on platforms like YouTube or others. Criminal liability for these crimes varies depending on the type of publication and its impact on society or individuals.
Criminal liability in publishing crimes requires the presence of a fault on the part of the person committing the crime, whether this fault is intentional or unintentional. The responsible person may face penalties that vary according to local laws, such as financial fines, imprisonment, or even a ban from practicing a certain profession. The aim of enforcing these penalties is to protect public safety, uphold individual rights, and ensure respect for societal values.

The urgent need in the current circumstances is to protect the consumer from advertisements, especially commercial ones that are done in a way that deceives the consumer, and this is what always happens when there is an imbalance between the parties to the contract because most consumers lack the service and experience possessed by the professional or expert who has the ability to distinguish between goods and products in terms of quality and the benefit achieved from them. Here, it is necessary to state the weak points in order to reach protection for the individual and educate him to follow up to defend his right. If we want to address what is meant by advertising in this context, it is a commercial goal through which the contract is achieved and that advertisement plays an important role in the contemporary economy. Deception is an illegal practice in the field of marketing and advertising by providing incorrect or misleading information or data about the product with the aim of influencing the consumer's decisions. Here, we have indicated the distinction between deceptive advertising and other real advertisements according to two criteria: the first is the personal criterion and the second is the objective criterion. Here, our opinion in this field goes with the latter because it facilitates the work before the competent authority and achieves objective goals without discrimination between one person and another.

This research addresses the legal regulation of endowment replacement in Iraq, a delicate topic where Sharia rulings intersect with modern legal texts. Islamic jurists differed on the extent to which endowment replacements are permissible, especially since this contradicts the perpetual nature of endowments. Some jurists have prohibited this completely, while others have permitted it under specific conditions, as we will see in the text of the research. Iraqi law, particularly in Endowment Administration Law No. 64 of 1966 and Decree No. 1 of 1955 Liquidating Family Endowments, permitted the replacement of endowments if there was a reasonable interest in replacing them, regardless of whether the endowment was charitable or family-based, and whether the replacement was real estate or cash, whichever is more beneficial. The controls and conditions for endowment replacement were then explained in both Sharia and law, along with a review of the relevant practical and judicial applications. We concluded that substitution is permissible under Sharia law, subject to certain controls, and that Iraqi law permits it within certain regulatory procedures. However, there is a need for legislative amendments to ensure accurate implementation and the protection of endowment funds.

The legal framework for labor rights in occupational health and safety aims to provide a safe and healthy work environment for workers and protect them from hazards that may affect their health and safety during work. This framework includes a set of laws, regulations, and systems that define the rights of workers, the responsibilities of employers, and the roles of relevant government entities.
The main elements of this framework include:
• Workers' Rights: These rights encompass the right to a safe and healthy work environment, the right to receive adequate information about occupational hazards, the right to safety training, the right to report violations without fear of retaliation, and the right to compensation for occupational injuries and illnesses.
• Employer Responsibilities: These responsibilities include providing a safe and healthy work environment, assessing occupational risks and taking necessary measures to mitigate them, providing personal protective equipment, conducting safety training for workers, and cooperating with relevant government entities.
• Role of Government Entities: This includes establishing laws and regulations, inspecting workplaces to ensure compliance with the laws, providing technical support and awareness, and investigating occupational accidents and injuries.
The importance of this framework lies in its role in protecting the health and safety of workers by reducing the number of occupational injuries and illnesses, improving workers' quality of life, and increasing productivity since a safe and healthy work environment contributes to higher productivity and better performance. It is also an ethical obligation for employers to provide a safe and healthy work environment and to comply with existing laws and regulations.
However, the challenges faced by this framework include difficulties in fully and effectively implementing laws and regulations in some countries, a lack of awareness regarding the importance of occupational health and safety among workers and employers, and insufficient oversight of law and regulation enforcement.
To enhance this framework, certain measures can be taken, such as developing legislation, increasing awareness and training, and fostering collaboration between relevant parties, including the government, employers, workers, and unions, along with effective oversight to ensure compliance with laws and regulation.

The topics of civil liability led us to many details, so that they have become one of the most saturated materials in practical application. Incidents that create liability often occur, and their hypotheses vary greatly. Liability is seen as strict in one case, and mitigated in another, and established in another but with less compensation, and sometimes it occurs exempt or non-existent, so there is no limit to its cases and hypotheses. Perhaps the best term that can be applied to all those cases accompanying liability and affecting it by mitigation or severity, and sometimes non-existence and transfer, is the term “accidental”, as there is no disagreement when a person makes a mistake that causes harm to another person, that the wrongdoer must bear civil liability, and thus be obligated to compensate, whenever the harm is a natural result of the mistake

The ongoing war in Ukraine has significantly altered the geopolitical landscape, leading to a deepening relationship between Russia and Iran. This paper examines the key areas of cooperation between the two nations, including military collaboration, economic partnerships, and political alignment. By analyzing recent developments, this study highlights how the war has catalyzed a strategic alliance that challenges Western influence while addressing mutual economic and security needs.
Russia's reliance on Iranian military technology, particularly in the form of drone and missile supplies, has demonstrated a growing defense cooperation between the two countries. The supply of Shahed-136 drones and short-range ballistic missiles from Iran has enhanced Russia’s military capabilities in Ukraine, while Iran has gained access to advanced Russian military hardware, including air defense systems and fighter jets. This military exchange underscores the strategic interdependence between the two nations, shaped by their shared adversarial stance against Western powers.
Beyond military cooperation, the economic relationship between Russia and Iran have also expanded as a result of the war. Both countries, facing extensive Western sanctions, have sought to establish alternative trade routes and financial mechanisms to circumvent restrictions. The development of the International North-South Transport Corridor (INSTC), which connects Russia to India via Iran, exemplifies their efforts to reduce dependency on Western-controlled economic structures. Furthermore, Russia and Iran have collaborated in the energy sector, with agreements on oil and gas exports designed to stabilize their economies amidst sanctions.
Politically, the war has reinforced the alignment between Russia and Iran, both of whom view Western policies as a threat to their sovereignty and regional ambitions. The signing of a strategic partnership treaty between Russian President Vladimir Putin and Iranian President Masoud Pezeshkian in January 2025 illustrates their commitment to deepening ties. Although the treaty does not constitute a mutual defense pact, it emphasizes coordinated efforts in military, economic, and diplomatic fields. This growing partnership signals a shift in global power dynamics, challenging the dominance of Western-led alliances.
Ultimately, the Ukraine war had accelerated the formation of a robust Russia-Iran alliance, driven by pragmatic considerations and shared geopolitical interests. While the long-term sustainability of this partnership remains uncertain, its immediate impact on international relations is undeniable. This paper explores these developments in detail, shedding light on the strategic transformations unfolding in the wake of the ongoing conflict.

The preemption system is one of the old rights that ensure the partner not to cause harm from his partner in one respect, as it is based on increasing the strength of community relations among them, and individuals living a more appropriate life according to their preferences, and preemption is called the partner's right to extract the partner's right to his share from the buyer, at the price that has been agreed upon, and the wisdom of its legitimacy lies in the benefit of the partner and the promise of harming him, if the other partner sells his share to someone with bad morals, or who does not want to be next to him, which It causes enmity, hatred and hatred between them, and preemption is initiated in everything that involves division, such as the house, the land, and the wall, whether the partner is a Muslim or not.

In light of the increasing complexity of constitutional disputes and the growing practical challenges surrounding judicial functions, there emerges an urgent need—under evolving real-world circumstances—for constitutional courts to strike a balance between the rigidity of constitutional texts and the exigencies of political, social, and economic realities. This study addresses the subject of the various types of practical considerations and their impact on constitutional adjudication, shedding light on the importance of such considerations as unwritten determinants that guide constitutional courts and influence the interpretation of constitutional provisions in a manner that reflects the evolution of public life.
The first section of the study explores the concept of practical considerations, examining their historical origins, definitions, and distinct characteristics. The second section focuses on the main categories of practical considerations, analyzing the effect of political considerations on the balance of powers, the role of economic considerations in the context of resource management and fiscal justice, and the influence of social considerations in promoting societal stability and ensuring the representation of marginalized groups.
The research also highlights the challenges posed by the use of such considerations, particularly concerning the boundaries and controls governing their application, in order to prevent the politicization of judicial decisions or the undermining of constitutional authority. This necessitates a careful and methodical reading of the nature and effects of these considerations, within the broader context of comparative constitutional experiences.

The research highlights the importance of arbitration as an alternative method for resolving disputes and the necessity for the arbitral tribunal to adhere to the arbitration agreement. It indicates that the arbitral tribunal's violation of the arbitration agreement can lead to the nullification of the arbitral award and increased disputes between the parties.
The summary also notes that the arbitral tribunal's violation can take various forms, such as:
- Excluding the applicable law from being applied to the dispute.
- Incorrect application of the chosen law.
- Deciding on matters not requested by the parties or exceeding their requests.
It further notes that some errors may not lead to the nullification of the arbitral award, such as failing to decide on all requests, as it is possible to refer back to the arbitral tribunal to correct the omission.