نشریه تمدن حقوقی
پیاپی 17 (زمستان 1402)

Impartiality and independence in the process of arbitration are basic principles, and the interests of the funder and funded parties are not so important to threaten international arbitration. Various attempts have been made to facilitate disclosure as a way of evaluating potential conflicts of interest. There are significant differences between various approaches. Some of them consider systematic disclosure an obligation, while others argue that arbitrators are the only parties that can issue orders for disclosure. Thus, it seems that systematic disclosure should be considered. Though arbitrators have to know the identity of the funding party to prevent the arbitrator conflict of interest, the non-obligatory nature of guidelines on conflict of interest in international funding, and the laws and regulation of arbitration concerning an arbitrator’s independence and impartiality, the necessity of disclosing the existence of a TPF contract and the funding party’s identity has to be considered by legislators and arbitration organizations as a way of safeguarding arbitration. Another challenge that TPF faces is the funding party’s concerns about confidentiality and privilege. Solving this challenge in a logical manner makes it necessary to pass new laws or expand and interpret the existing laws and regulations regarding the privilege to third-party funding parties. However, before achieving the above goal, signing a non-disclosure agreement and the provision of minimal information can be offered to the parties applying for TPF or the funded parties.

Knowing the aggravating qualities of the crime has important effects in determining the criteria for the diagnosis of serious crimes. The types of aggravating factors include the general factors of aggravation, which in Iran's criminal law are exemplified only in the two factors of multiplicity and repetition of the crime, and specific factors, which are divided into objective factors and personal factors. The existence of crime is always dangerous for the people of the society, but in some cases committing a crime in the form of its frequency and repetition is considered a special threat. In this situation, in order to prevent such crimes from being committed, the legislator has to enact special provisions in the form of increasing the punishment in order to establish justice in the society. Multiplicity and repetition is one of the general causes of punishment escalation because it is not specific to specific crimes and if it is found in any crime, it causes the punishment to be intensified. This article, by using the analytical descriptive method, while comparing the ways of intensifying the punishment, tries to find out the nature of the qualities. To identify the aggravated crime in the laws of Iran and England.

Natural rights play a fundamental role in the political, legal, and economic system of John Locke. Many of his views are based on natural rights. Although Locke is not the first scholar to discuss natural rights, and before him, other thinkers have theorized about it in different eras and intellectual traditions, it must be claimed that Locke is a modern natural rights theorist and has presented a novel interpretation of this theory. Locke's natural rights are based on equality and individual independence. Freedom, life, and property are the three basic pillars of Locke's theory. However, many international charters that defend human rights also in some way protect personal freedom, life, and property of individuals around the world. One of the international agreements is the Convention on the Rights of the Child in the United Nations, which defends the freedom and security of children worldwide and guarantees their basic rights. In this convention, natural rights patterns, especially those of Locke, can be seen, and he is also considered the spiritual father of human rights and one of the sources of modern human rights, the foundations of natural rights. Therefore, the main purpose of this paper is to examine the foundations of natural rights in the Convention on the Rights of the Child and compare them with the foundations of John Locke.

The phenomenon of the stability of juvenile delinquency in the present era and the need to deal with the inflation of the criminal population has made the policymakers in the field of criminal laws to reconsider the same treatment with adults and soften the social reactions to the delinquency of this group. Based on the criminological studies, one of the main reasons for the persistence of juvenile delinquency is imprisonment, followed by the influence of the prison culture on the formation of the adolescent's personality. Changing the approach of the criminal justice system from criminalization to decriminalization makes it possible to reduce the persistence of juvenile delinquency. The current research is applied in terms of purpose and descriptive-analytical in terms of research. Decriminalization of juvenile delinquency is a technical solution that, as a differential criminal policy, promises to reduce delinquency statistics and reductionism in the continuation of this stratum in the criminal population at the level of society and its destructive effects on social life. The absolute decriminalization of juvenile delinquency means ending the criminal justice mechanism and decriminalizing the law-breaking behavior of this group, which certainly cannot not only prevent the persistence of delinquency of this group, but also lead to its escalation. Behaviors and even the transformation of criminal behaviors from micro to macro. Iran's legislature has shown its willingness to support and be friendlier to juvenile delinquents by accepting friendly institutions such as filing of criminal case, suspension of prosecution, referral to mediation, postponement of sentencing and suspension of execution of punishment.

In this article, the meaning and concept of the holder of a commercial document in commercial law, judicial procedure and from the point of view of the civil law are discussed. Basically, the owner refers to person who owns the commercial document, however, there is no precise definition of it in commercial law; In Articles 2 and 11 of the Check Issuance Law, the definition of holder is stated. In this research, it was concluded that the holder in commercial law is divided into three categories: legal holder (in good faith), civil and actual holder, and the holder in good faith is considered one of the most important types of holder. The holder of the check is actually the owner of the commercial document who can demand the payment of the check from those responsible for its payment. The holder includes the persons to whom the check was transferred or the beneficiary, etc.

Negative personality traits have a deep relationship with committing crimes. Each person's personality is formed based on her/her personality traits, and if a negative personality trait grows, it leads a person to do bad things. The purpose of the current research is to examine the jurisprudential and legal effects of Islamic lifestyle in preventing white-collar crimes. Traditionally, white collar crimes in criminology are known as crimes committed by high-ranking people at work. In this research, considering the nature and quality of this research, the research method is document analysis type, and considering the subject of this research, which examines jurisprudential and legal prevention strategies of these crimes, this research is one of the basic researches. The research tool also includes questionnaires and the data has been collected, classified and analyzed using qualitative analysis methods. Some of the findings of this research show  that the high status of white collar criminals in social and economic structures prevents these criminals from being labeled as criminals and Islamic lifestyle plays an important role in preventing these crimes.

The increase in construction contracts in recent decades has increased the necessity of creating dispute resolution methods in this field that are appropriate to the requirements of this type of contract. Different methods for resolving disputes are considered in construction contracts. The use of dispute resolution methods due to its non-judicial approach can help to resolve disputes quickly and reduce costs. The nature of construction contracts requires that disputes be resolved quickly and sometimes at the site of the project. In this research, while examining the terms of dispute resolution in Article 53 of the general terms of the contract and comparing it with the terms of dispute resolution in the FIDIC contract, the shortcomings and loopholes in Article 53 of the general terms of the contract will be presented, and suggestions will be made to amend this article.

Genocide has been committed in all regions of the world and in all past periods. Although this phrase is so clear and clear, many people still believe that genocide is the problem of poor countries, or autocratic countries, or "other" countries. It is very important to understand that genocide can happen anywhere and anytime. In this way, we do not let down our guard and are constantly on the lookout for warning signs. Case studies in this article show how genocide has developed in several places and times. In this article, we cover the world from Africa to Asia, to the Middle East, to Europe and to the ocean, and we do not focus on a specific region or country. Here, to analyze the evolution of the phenomenon of genocide, we are going to an era when genocide was not even a word in its current form, and it was not established at all to be criminalized and punished for it. While reading these case studies, an attempt is made to clarify the warning points, the warning that kidnapping does not belong to a specific time or place, but can be committed at any time or in any region.

Execution of judgments is the most dangerous stage of the judicial process, which can guarantee individual and public rights. In this regard, the judge of the execution of criminal sentences entered Iran's criminal law with the aim of individualizing and deterring punishments, and, in order to implement this goal at the stage of sentence execution, along with social workers and other institutions related to the pathology and clinical examination of the convict, a definitive punishment is in force. According to his/her current character and during the time period of execution of the sentence, he/she adjusts and implements it, so that after issuing the sentence and during the appeal process, the convicted person is placed in the hands of the judge who executes the criminal sentences, and this judicial authority can in order to realize and guarantee the principle of individualization of punishments, personalization of punishments, the principle of equality of arms, the principle of the legality of crime and punishment, and the correct supervision of the execution of criminal sentences, it should play an effective role, and by having a modifiable approach, in addition to creating reconciliation at the community level , provides a suitable space for the implementation of justice and makes all people partners in the implementation of this justice. Of course, the powers of the execution authority are supervisory and executive powers, and they do not have the right to adjust and modify the punishment. Therefore, individualizing punishments can play an important role in preventing criminals from returning to crime. The legislator should also expand the authority of the judge to execute the criminal sentences and try to solve the existing legal challenges.

The CEO and members of the board of directors of legal entities, including companies subject to the Commercial Law, in the Direct Taxes Law of 1985, have tax responsibilities and duties that have been determined during their tenure. Currently, tax is considered as one of the government's sources of income, which in the law of direct taxes considers Iranian legal entities subject to income tax for all the income they earn. Therefore, the main goal of this research is to investigate and evaluate the responsibility of the managers of commercial companies for tax liabilities according to the amendment bill and the law of direct taxes, which was done using the descriptive-analytical method. The findings of this research show that according to Articles 125 and 128 of the law amending a part of the trade law and 198 and 202 of the law on direct taxes, managers of legal entities pay income tax, value added tax and other taxes that legal entities They are obliged to deduct and collect or pay it collectively or individually together with the responsible legal entity.

The government's sources of revenue can be classified into two categories: tax-based and non-tax-based. The majority of the government's revenue is generated through taxes, which citizens in every country are required to pay for the use of public facilities and resources. This obligation has been enshrined in our country's economic development and resilient economy outlook document. The Direct Tax Law was approved by the parliament in 1988 and was revised in 2015. Article 274 of the Amended Direct Tax Law deals with tax offenses, and the various types of these offenses are mentioned. In current research, it has been tried to mention identified tax crimes and evidence inserted in law for tax payers and determine elements constituting these crimes and trying to take step in direction of reducing these crimes through identifying behaviors and actions which are considered tax crime based on law and also level path for more research in this field.

After the law of nationalization of forests and pastures approved of 1963 by the Council of Ministers the site and superstructure of all forests, pastures, natural groves and forest lands are considered part of the public property and belongs to the government. Therefore, Deprivation of property from people based on this law and subsequent laws would lead to their objection to the diagnosis, and on the other hand, the government might consider its previous diagnoses to be incorrect and protest. For this reason, according to the requirements of the time, both before and after the revolution, the legislator has considered references to deal with possible protests, that Of course, due to the multitude of laws and ambiguities that sometimes exist in some legal articles, many confusions have arisen. In this article, the information of which has been collected in the form of a library, we are looking for answers to these questions by descriptive analytical method that what is the competent authority in the lawsuit against the nationalization of land and what should be the exact title of the demand in these lawsuits.

The Law on the Protection of Children and Adolescents approved in 2019 by the Islamic Council, for the first time mentioned the necessity of forming judicial offices for the protection of children and adolescents, which is included in Articles 4 and 5 of the same law, which is the statute of this office; He/She has assigned duties that are currently in charge of the said offices are the assistant prosecutors who perform the assigned duties under the supervision of the district prosecutor. In the light of Article 88 of the Criminal Procedure Law approved in 2013, the assistant prosecutor performs his legal duties under the supervision and training of the prosecutor and, if necessary, benefits from all the powers delegated by the prosecutor. And finally, give a proper answer to the question of whether the prosecutor has the right to provide instruction to the prosecutor. And finally, after that, the process and how to deal with the cases of the support offices, the possibility of registering a request for damages to the criminal courts and predicting a different mechanism regarding the non-payment of expenses related to forensic medicine in the crimes of children and juveniles, focusing on the role of the public prosecutor. The present research is written in analytical-descriptive method and the method of collecting materials is valid through the library and through books, articles and reports.

Increasing the use of marine areas and international waterways in the extraction, production and transportation of oil has led to serious concerns regarding the application of preventive legal-environmental mechanisms to preserve and maintain the marine environment. In this regard, so far the international responsibility regarding the environment and possible damage to it has only been towards the commitment of the governments, and this is while the exploitation of the sea and its environment is actually done by multinational companies. Based on this, in this research, which is organized in a descriptive-analytical method, the main question is whether it is possible to transfer responsibility from governments to multinational companies. And how can the "polluter pays" principle help to strengthen the environmental responsibility of multinational companies in the oil industry? In the discussion of this relationship, it was found that the governments have been able to block the financial accounts of companies accused of marine environmental damage through the mechanisms available in the National Treasury Department, and as a result, they have made it possible to apply the principle of paying the polluter in compensation. Provide environmental protection in the oil industry.

Children and teenagers are considered victims of sexual crimes in the legal systems of the world and have been assaulted and victimized. The reason why criminals choose this category is their vulnerability and inability to defend themselves. It is obvious that criminal justice and punishment alone have not paid special attention to factors such as the background of such crimes, the characteristics of the victim and the criminal, the methods of rehabilitation of the perpetrator and the methods of informing the victim, so it cannot help to reduce these types of crimes and prevent -ing this innocent group from being victimized .Therefore, the present research examines the situation of the victim and the perpetrator of sexual crimes against children in the context of doctrines such as restorative justice and criminal policy and aims to examine the existing solutions to reduce the statistics of such crimes by applying it to the existing laws.

Fundamental human rights are at the top of human rights, and governments and international organizations have also emphasized their observance. It is based on this that the approved laws and regulations should be approved around these rights and always consider human dignity and the goals and philosophy of rights (achieving justice and facilitating people's lives).One of the most important rights of every human being is the right to self-determination, which is emphasized by jurisprudence, domestic law and international law. One of the things that mankind has always faced and due to the progress of knowledge and technology, there is a more scientific view of it, is the issue of gender change of transgender people. In fact, science has proven that some people have gender and identity disorders and there is a need to change the current gender through medical surgery. Domestic and international laws and regulations and jurisprudential standards have agreed to this despite the conditions. In the meantime, attention to these rights by every individual and institution as well as in the legal system and judicial procedure is obligatory, and in real, facts should not be sacrificed for credit.

Crime commitment turns the relationship between the law-abiding citizen and the state into an unbalanced relationship between the criminal citizen and the state. The requirement of fairness and the goals of criminal justice is to make the protection of rights in accordance with the process of correction and re-socialization of the criminal, including cultural rights. Considering its importance and efficiency in criminal re-socialization, what place does cultural law have in domestic and international legal documents? The term "cultural rights"; it is a product of the United Nations Charter and an integral part of human rights. The different types of these rights and the guarantees of their general and specific implementation in domestic legal documents including the Constitution, the Executive Regulations of the Organization of Prisons and Security and Educational Measures approved in 2004 and the Charter of Citizen Rights approved in 2015 and international documents including the Universal Declaration of Human Rights, adopted in 1948, International Covenant on Economic, Social and Cultural Rights, adopted in 1966, Optional Protocol to the International Covenant on Economic, Social and Cultural Rights, adopted in 2008, the minimum rules of the United Nations in the treatment of prisoners, adopted in 1955 can be seen.

Today, in all the tax systems of the world, the importance of issues related to the income tax of commercial companies and its impact on the economy of governments, as well as its role in the free economy and legitimate competition, is undeniable, and even special attention is paid to the financial reports of joint-stock companies, and the process of measuring basic indicators It is very important, including profit, tax, cash, etc. The income of commercial companies is one of the most important tax sources of governments. In terms of commercial law, there is no essential difference between anonymous shares and other types of shares so that they are not subject to taxation. If the problem is to be looked at from an economic point of view and anonymous shares are considered tax-exempt, it needs a clear text and justification in dealing with the principle of equality of taxation on similar incomes. On the other hand, practical companies use their non-recognition by the government as an excuse for big tax evasions, and because of tax discrimination, they lead to the dissatisfaction of other taxpayers. Tax is not only an important part of the government's income, but at the same time it is used as one of the most important financial policy tools to achieve economic and social goals. The tax collected from legal entities and specifically from companies constitutes an important part of the government's source of income, so that the government, by creating tax laws to collect and collect taxes, and directing them towards infrastructure investment, actually plays an important role in economic development. It acts as a complement to the activities of the private sector in investment. Tax policies are an effective and efficient tool in developing the economic and creating a dynamic and productive direction for the country's economy, and it has an effect on the behavior of economic agents, especially companies.

Inherent human dignity, which is opposite to acquired dignity, is so important in the international system of human rights and international documents that it is recognized as the basis of human rights, privileges and duties, to the extent that even the realization of values such as justice, freedom and equality without It is not possible. This dignity is also extremely important in criminal law. This dignity plays a fundamental role in the formation, modification and change, interpretation and justification, legitimacy or illegitimacy of criminal rules. The inherent dignity of human beings standardizes and institutionalizes the stages of criminalization and criminal proceedings and prevents the unnecessary and discriminatory intervention of criminal law in the freedom of behavior of citizens. By providing standards and criteria such as justice, freedom of expression, equality and fairness and prohibiting cruel and inhumane, arbitrary and disproportionate punishments and punishments, as well as prohibiting punishment and double trial, torture and harassment and generally using criminals and victims of crime in Criminal proceedings limit the absolute and exclusive criminal sovereignty of states and provide the ground for further convergence in the process of globalization of criminal law.

Examining the laws related to acquired property, including the rules related to the organization, confiscation and confiscation of property, ownership, management and the way of exploitation of this property is of particular importance, without a doubt, one of the fairest principles of the Islamic Republic of Iran is Article 49, which is based on that government is obliged to return the property resulting from certain crimes, one of the most important of which is contraband and any other illegal acts, to the people and its real owners, and if they are unknown, give them to Baitulmal, in which case The government can use these properties to achieve its economic goals, such as developing industries, creating jobs, distributing resources, and improving the country's economic conditions. Compliance and efficiency of government laws and regulations with economic programs in any country is considered a development factor, and appropriate, impartial and anti-corruption legal structures play a significant role in this matter. In today's economic conditions, the government's role in making any type of decision and any of its policies is very important. In this research, which is analytical-descriptive, we came to the conclusion that the lack of strict monitoring of the use and evaluation of government assets; Inefficient and inappropriate use of them, inappropriate assignment and serious damage to assets due to their mismanagement are problems that are often observed in different stages of property management, and one of the main challenges of the government in this regard is the deposition of goods in customs warehouses and The ports of the country and the weakness of laws and structural and organizational problems in the organization of collecting and selling property are property.

Evidence to prove a crime is a set of elements that are used in judicial authorities to prove a claim. Article 166 of the Constitution says in these cases: Court rulings must be documented based on legal articles and principles, and the ruling was issued on the basis of that ruling. An important role Presenting the reason and its relevance in legal issues and dealing with judicial cases in the courts is of great importance, which has been discussed in the proofs of the lawsuit. The importance of the relevance of the reason in the civil procedure is as far as it is said "right without reason, It is like a commodity with no value" and "it is proof that revives the right". But the important question that is raised in this regard is what is the issue of evidence in proving a lawsuit?  In order to determine the issue of reason, the question must first be answered, what is proved by reason? In order to answer this question, in this research, we will investigate the subjectivity and proofs of the crime in the Islamic Penal Code approved in 2013 using a descriptive-analytical method and based on library sources. The findings of this study show that in Iranian criminal law, evidence is the subject of the Islamic Penal Code of 2012, and according to it, the judge is required to issue a sentence based on it.

Considering the sensitivity of the job of the armed forces and the need to control their performance, having a differential criminal policy for the crimes of the armed forces is of particular importance for any country, as in the criminal system of Iran before and after the Islamic Revolution, the criminal policy for the armed forces It was and is a distinction intended by the legislator. The purpose of the current research is to examine the criminal policy of the Iranian Armed Forces Law regarding the sale, pity and desire and handing over of military objects and property by the armed forces. Selling, stealing and handing over military objects and property are important crimes in the criminal system of Iran's armed forces, so that in the laws of the armed forces before the Islamic revolution (the Law of Military Trials approved on 21/07/1928 and the Law of Procedure and Army Punishment approved 26/12/1939) and after the Islamic Revolution (Armed Forces Crimes Punishment Law approved 09/08/1992 and Armed Forces Crimes Punishment Law approved 30/12/2003). The present study, which is applied in terms of type and purpose, and has been carried out with a descriptive-analytical method, is trying to answer the question that the criminal laws of the armed forces before and after the Islamic revolution in relation to the sale, pity and desire and transfer of objects .What kind of differential criminal policy have the military and property followed? In response, It can be stated that the differential criminal policy in this regard is both a strict criminal policy and a lenient criminal policy.