The objective of this study is to analyze the effects corporate attributes proxied by green strategy, institusional shareholding, and board director with code conduct as a moderating variable on carbon emission disclosure. Previous research has used many variables that affect disclosures, but there are few literatures use strengthen relationship between each disclosure emissions. This measureme...

with the adoption of the new islamic penal code, the electronic monitoring was entered iranian criminal justice system, while in the system of other countries, have the older history. comprising more than five decades of history in america and adopted in thirty different countries act. in the new islamic penal code, implementation of electronic surveillance, as many of these institutions are su...

the mental disabled are not regarded responsible for their harmful behavior as they are unable to realize the harmful effect of their conduct. thus their behavior cannot be considered as culpable and they are not at fault in a moral sense. however french law (art. 489- 2 code civil) and iranian law (art. 1216 iranian civil code), impose legal liability to such persons for their tortiuos behavio...