مجله نظارت و بازرسی
پیاپی 54 (زمستان 1399)

One of the most important issues for corporations is their civil liability. This responsibility in some cases oversees the behavior of the legal entity of the company and in some cases oversees the behavior of its members such as inspectors. Therefore, the study of their legal duties and civil liability is of particular importance.The current article is a comparative study of the civil liability of inspectors and auditors of joint stock companies in these two systems based on library studies (including documents, books, articles and dissertations and laws). Has first explained the concept and position of "inspector" of a joint stock company in the Iranian legal system along with the concept and position of "auditor" of a joint stock company in the US and British legal systems, and then explained the examples of responsible behavior and the limits of inspectors' responsibility. In this way, he can explain the legal responsibility of the inspectors in the NAJA subsidiaries, and the reason for examining the common law system is the impact that this legal system has had on our legislative system.The results of the research indicate that on the one hand in both systems Legal, negligence in dealing with h Subsidiary, non-disclosure of infringement or crime and disclosure of trade secrets of the company are the most important examples of behaviors that give rise to civil liability of the company's inspectors.

Today, its social and intellectual human capital is a powerful tool for organizations to achieve their goals. . The concepts of social capital and intellectual capital have been introduced in recent years in various fields of social sciences, economics and recently in political sciences. Today, these topics are very important in the field of organizational literature. Due to the mediating role of intellectual capital in the Tax Affairs Organization of Yazd Province. Social capital as an independent variable includes components of trust, participation, ability to communicate, diversity of socialization and forgiveness and volunteering, and the effectiveness of managers as a dependent variable and intellectual capital with dimensions (experience, education, education, creativity and health) as a mediating variable. Was examined. A standard questionnaire was used to collect data. This research is descriptive in terms of applied purpose and descriptive in terms of the method of collecting research information and descriptive-causal in terms of the relationship between variables through factor analysis and structural equation modeling. The statistical population of this study includes 85 managers of the Tax Affairs Organization of Yazd province. Due to the small statistical population, the census method was used. The results of this study, which was obtained using Amos software, indicate that social capital increases and Promotion of intellectual capital in the organization on the one hand directly with a path coefficient of 0.44 and on the other hand indirectly with a path coefficient of 0.62, are among the variables that can increase the effectiveness of managers.

The establishment of criminal justice will be possible in the light of a fair trial based on the provision of the right to litigation and defense. In the face of crimes committed and the violation of the rights of individuals, as well as violations of public order and security, the first place that comes to mind is the police and the police; The police force has a wide range of duties and powers; One of these duties is related to criminal proceedings as well as crime detection, in which the police and other officers must respect the rights of the suspect and the accused. The Islamic judicial system, which is based on the principle of human dignity, as an independent system, along with other judicial systems, includes principles that guarantee the rights of the accused to the highest degree. Therefore, in this research, using the method of descriptive-analytical research, the requirements and consequences of guaranteeing the rights of suspects and defendants in the police investigation stage have been studied with a glance at Iranian jurisprudence and law; Institutionalizing the system of educating cultural pluralism to police officers, increasing the scope of suspects and defendants' awareness of defense rights and increasing the scope of monitoring the police investigation process, including the requirements, as well as condemning innocent suspects and defendants and distrusting the criminal justice system. The consequences of not respecting the rights of suspects and defendants will be included in the police investigation phase.

New tools play an important role in proving crimes in criminal law. This article examines the status of judicial instruments of new tools in Iranian criminal law. The main question that has been raised and examined is what is the place of new tools as judicial statistics in Iranian criminal law? The present article is descriptive-analytical and examines the question using the library method. The results of the article indicate that in the criminal law of Iran, the judiciary is used, new methods such as fingerprinting, DNA testing are effective in creating the knowledge of the judge. Legally in Iran, the calculation of new methods as evidence is not legally challenged. However, due to the lack of sufficient facilities, the courts are usually less considered and their value is reduced to statistics. It seems that due to the high percentage of certainty of some new methods such as DNA testing or even phonology in the criminal law of Iran, the UAE needs to be considered by the legislature more than before. In order to benefit from the expertise and new methods of modern scientific discovery of crimes, the judge must observe all the principles governing other evidence to prove the case. Therefore, in addition to the principle of freedom of reason, in which the judge uses any reason to convince his conscience, other important principles such as the principle of "honesty and legitimacy" or the principle of transcendental examination of reason and the principle of rule of unity of reason. Give.

Organizational crime prevention action includes those policies or preconceived notions of governance that are adopted with the aim of preventing the occurrence of certain crimes. In this study, while explaining and classifying these programs accurately, an accurate assessment of the effectiveness of these measures on the performance of the prevention police was obtained. The authors aim to answer the fundamental question of the extent to which the judiciary has considered the role of the police as an effective arm of the judiciary in the preparation of comprehensive prevention programs.

This research is of applied type and descriptive-analytical. Necessary data have been prepared, reviewed and evaluated by using library study and by filing and referring to legal sources and internal documents.

The Preventive Police, by providing empirical assistance to the judiciary, has been able to assist this body in preparing and compiling comprehensive five-year crime prevention programs, most of the provisions of which are related to active crime prevention. Attention to the role of the prevention police, media and education are among these policies.

Although the organizational actions of this force seem to be correct in the form of programs, but the vast talent of the preventive police has not been mapped as it should be in the documents. Our studies have shown that the most important challenge in organizational action is the prevention of the crime of the rule of hierarchical thinking in the implementation of the fifth paragraph of Article 156 of the Constitution. The existence of the approach that the police can only play a role in criminal prevention of crime and prosecution of criminals, despite the slogan of police specialization and giving the police a social role as a precautionary measure or action has not been considered by judicial and legislative decision makers. The preventive police can contribute to the effectiveness of prevention programs more than any other organization and institution due to its direct exposure to individuals, including criminals and victims.

Increasing attention is being paid to suicide among law enforcement officers, and how the agencies that employ these officers could prevent such deaths. This study presents the results of a national survey of U.S. law enforcement agencies’ strategies for preventing officer suicide. We invited 177 agencies from across the United States to be interviewed, and 110 agreed to participate in qualitative interviews. Agencies were grouped into one of four categories based on the services they offered. Agencies offered minimal (a municipal employee assistance program), basic (mental health, critical incident response procedures, and training), proactive (in-house mental health care, embedded chaplains, substance misuse programs, peer support, screening, or health and wellness programs), and integrated services (integration of services into day-to-day operations). The results indicate that many U.S. law enforcement agencies are engaged in efforts to promote officer wellness and prevent suicide. Officers’ perceptions of confidentiality may inhibit the use of in-house or contracted mental health services, while a weak or inconclusive evidence-base raises questions about common approaches like peer support or critical incident stress debriefing.