دو فصلنامه بررسی های حقوقی (مجله تخصصی حقوق اقتصادی)
سال یکم شماره 1 (بهار 1390)

When the basic norms of the society are threatened, there are some reactions created by the government and sovereign power. One of these actions is criminalization of behaviors violating society values which are discussed as the latest strategy. One of these behaviors is money laundering which creates different adverse consequences in the society and the most countries of the world criminalize it. In this Paper, we attempt to analyze principles governing on criminalization of a criminal behavior and study of political and social effects of money laundering in legal systems of different countries around the world using descriptive method; and state that these effects may be regarded as the base for money laundering criminalization.

According to Note 2 of Single Article of Act amending Governmental Punishment Law Approved by Expediency Council, Bylaw approved by the Cabinet shall govern Organizations, Administrative and Financial Affairs and Proceeding Procedure followed by Organization. On one hand: some of provisions of this bylaw are in conflict with administrative, employment and financial general regulations approved by the Iranian Parliament, having been highlighted through approval of State Services Management Law. On the other hand, there are some gaps in the regulations concerning procedures at various branches of Governmental Punishments. In this Paper, we are planning to specify some existing conflicts and prove that: first, although any law or regulation in consistent with State Services Management Law have been abolished according to Article 127 of the law, this matter may not change approval of Expediency Council and replace bylaw of the cabinet concerning financial and administrative affairs of the organization with another legal regulation. Second, in some cases, we see other formal regulation governing governmental punishment branches, while there is a specific bylaw for this purpose.

Under Principles 34 and 35 of I. R. Iran Constitution «Litigation is the vested right of any person and each person may resort to proper courts for litigation» and All Parties to a suit are entitled to appoint attorney for themselves before all courts«، however، legal requirements of advocacy shall be looked for in ordinary rules and regulations. For example، appointment and introduction of the attorney and his/her reference to the judicial authorities shall be subject to special formalities. One of which; namely، payment of tax stamp fees and insertion of the stamp on the power of attorney instrument، is the first requirement for recognition of advocacy before the courts. Hence، recognition of all kinds of attorneys and particulars of attorney at law، method for fixation of the attorneyship fee in any kind of claim in any hearing stage، determination of tax stamp fee which he/she should pay and affix on his/her power of attorney، reaction of judicial authorities in case of lack or deficiency of tax stamp and its sanction are so important for each judicial authority. However، bylaw for fixing attorneys'' fee approved in 2006 by Head of Judiciary has some basic problems and ambiguities with this respect. Regarding the current precedent in Administrative Justice Court in not annulling his approvals، the author attempts to mention unsaid matters in order to solve the problems and amend mentioned bylaw through logical interpretation of related legal regulations.

In this Paper, we will define and discuss about the elements constituting the crime of export-banned and exclusive goods smuggling using statutory legal regulations and the law and State Supreme Court's decisions binding for all courts as well as legal doctrines and opinions related to the smuggling. Some of the most important examples of export-banned and exclusive goods including smuggling of gold to other countries, illegal transfer of cultural heritage, caviar and cartilaginous fishes, etc. are studied. Finally, we provide sentencing guidelines for perpetrators of crimes of each kind.

The most important and valuable element of every organization is effective and developed humane sources and these sources also have an influence on organization one of the crucial and effectual necessities in organization is humane sources development. One of the most important ways to develop humane sources can be earn from personnel education. The crucial principles of every education system is education assessment. It means that education be programmed according to active and continued system and must consider all of the educational principals, indeed, educational assessment is crucial and significant part in educational planning. This research considers educational assessment abut personnel of governmental tazirat organization in central department. These personnel conduct great planning and policy in their organization. Main goal of this research is recognition and preference of educational assessment to promote level of education. This research depends on measuring research and according to questionnaires considers educational assessment in governmental tazirat organization.

Using document analysis method, this research deals with the most important economic, political and cultural-social backgrounds of smuggling, grounds leading to inefficiency of combat arrangements and smuggling consequences in above dimensions and offers some of the most important strategies for treating smuggling. In order to answer the research questions, all documents related to the subject of research are collected using data collection forms and have been analyzed through qualitative method. Some of findings of this research are as follows: recogniti0on of the most important reasons for emergence of smuggling, the evasion from payment of customs duty, money laundering, unemployment, mismanagement and exclusivenesses, consumption of foreign goods, advertising, administrative corruption and bureaucracy), the most important inefficiency ground of combat arrangements (Severe attraction of unemployed people to free zones, domination of smuggling culture, fancy consumption model, negative sense to the smuggling, domestic consumption, consumption of foreign luxurious goods), the most important smuggling consequences (decrease of productive investment, destruction of job opportunities, black-market, national security threat (NST), rentier, non compliance with law, high rate of consumption and fancy culture), the most important strategies for combating smuggling (development, privatization, investment, elimination of unnecessary problematic rules and regulations, rational consumption model, introduction of proper model, foreign exchange saving,.).