COMPARATIVE LAW REVIEW
Year:2014 | Volume:4 | Issue:2|Papers Count:8

Economic Analysis of Law though seemingly clear، is a vague phrase. There are a lot of misunderstandings about its true nature. In many cases it seems that there are confusions between Economic Analysis as a method on one hand and Economic Analysis as a discipline on the other hand. Economic Analysis of law analyzes legal matters by methods and techniques originally used by economists to analyze market issues and as such، it does not explain the economic impacts of law or legal aspects of economics. To find out what the very nature of economic analysis of law is، we must focus on the meanings of “Analysis” and “Economic”: Economic analysis means to translate law in economic language and then to analyze it، as we analyze market research.

Generally speaking، tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues as the most critical factor. Indeed، we might say that continuity of the governmental activities depend on receiving taxes. Thus، taxes occupy a high rank of importance in most countries، especially Iran and England. Therefore، lots of powers and privileges have been granted to the tax system in order to receive taxes speedily and in the best manner. These powers and privileges that emanate from state sovereignty are called "Privileges of Public Power "in public law and "Taxation Power" in financial and tax law. In the current research، we explained taxation public power and its privileges from the perspective of the time and manner of levy in Iran and England، in two ways. We examined these factors in two mentioned countries and made a comparison between them.

Due to the change in attitudes, the traditional position the teachings (doctrines) of international jurists occupied in the early centuries following the birth of modern international law descended from primary source to secondary one, and seemingly, in the first half of the 21st century, the jurisprudence of international courts paid little attention to them. But with the emergence of international courts over the recent decades, their case law saw a major change and nowadays many courts, while differentiating de lege lata from de lege ferenda, are no longer cautious about citing the scholarly works of the prominent jurists. Besides, the fact that there is rare, explicit reference to the legal works by some courts, especially the ICJ, does not mean they do not resort to the legal writings, and their judgments and awards are strongly based on them. The other function of the noted publicists'' doctrines is to bring the spirit of development and in some cases, formative influence into the international legal system.

Due to the necessity of support to minor females until maturity, and the compassionate view of the sacred legislator to her ungracious acts, the main attention in Islamic criminal jurisprudence is to her legal status either as the defendant or as the accused. While the dynamic Islamic jurisprudence considers the minors with no criminal responsibility, presently this progressive Islamic criminal principle has become inappropriate in practice, though confirmed by the Iranian legislator. As a result, some contemporary jurists have made an attempt to scrutinize the basis of the above rule with the aim of adjusting it through an increase in the age of maturity for criminal responsibility, which will change the law and the presumption on maturity of girls.

Following the evolution occurred in Capital Markets and dematerialization of securities, Indirect Holding System (IHS) of Securities was performed so that the risk of Paper Crunch, robbery or loss of physical securities decreases. In this research in addition to investigating the disadvantages of Direct Holding System, we concluded that the main characteristic of this system is the direct relationship between issuer and investor. Indirect Holding System is the direct relationship between issuer and intermediaries such as Central Depository Companies and brokers on one hand and the indirect relationship between issuer and investor on the other hand. Iran obeys Direct Holding System.

Despite the history of criminalization of forced pregnancy as sexual violence, certainly the implicit knowledge of forced pregnancy in public sphere and apart from other acts of sexual violence was first created after atrocities took place in Bosnia between 1992 and 1995 and in Rwanda in 1994. However, explicit criminalization of forced pregnancy as crime against humanity and war crime has been the first attempt of international criminal law that with the recognition of broad range of gender-based violations brought justice for victims of sexual violence in international and non-international armed conflicts. However, it seems that in comparison with Yugoslavia and Rwanda’s tribunal and their effects on United Nations Declarations, the style of expression and prevailing discourse on criminalization of forced pregnancy in Rome Statute is such that this hypothesis can be designed: ‘what is crucial in realization the elements of crime is not gender, but is support of other values of international laws, including national, racial and religious values.’ Accordingly, this paper uses descriptive- analytical method to study criminalization of forced pregnancy in international criminal law, particularly in the Statute.

The CMR Convention governs the international transport of goods by road. One of the important and common issues in transport is the consignment note whose study of provisions and related issues is appropriate. This paper seeks to examine the legal nature, features, terms and legal effects of consignment note. According to the results of this research, consignment note is a commercial document with no title, no capability of transfer and mortgage and also no role in the conclusion of the contract of carriage. Obviously, on one hand a consignment note can be considered as a presumption and on the other hand in some cases it is effective on the right to take the possession of goods and their transmission to the consignee. Also it should be noted that set-out of consignment note has both mandatory and optional conditions that have special sanctions depending on the cases.

Penal populism researches have provided valuable data about characteristics of penal populist policies. Generally, penal populist policies are tough, popular, symbolic, emotional and without scientific bases. Penal populist reactions appear in the light of popular moves and emotional environment. These polices attempt to control criminal phenomena by penal mechanisms in a shortest possible time. This approach does not feel the need to scientific knowledge about criminal phenomena. It legitimizes politics by focusing on public demands and puts the responsibility of failures in crime control on supposed enemies. Although scientific analysis about efficiency of penal populist reactions shows that this policies could not attain their idealistic promises, this article attempts to analyze the most important characteristics of penal populist polices and points to manifestations of these policies in comparison with Iran penal policy.