کیفیت اجرای مجازات رجم و موانع آن در حقوق کیفری ایران

زﻣﯿﻨﻪ و ﻫﺪف: زﻧﺎی ﻣﺤﺼﻨﻪ، اﮔﺮ ﺑﻪ اﺛﺒﺎت ﺑﺮﺳﺪ، ﻣﻤﮑﻦ اﺳﺖ ﺑﻪ ﻣﺠﺎزات ﺳﻨﮕﺴﺎر ﻣﻨﺘﻬﯽ ﺷﻮد. ﭘﯿﺶ ﺑﯿﻨﯽ اﯾﻦ ﮔﻮﻧﻪ ﻣﺠﺎزات ﻫﺎی ﺳﻨﮕﯿﻦ، ﺑﻪ دﻟﯿﻞ ﺟﻨﺒﮥ ﺑﺎزدارﻧﺪﮔﯽ آن اﺳﺖ؛ زﯾﺮ ا داﻣﻨﮥ ﻣﻔﺎﺳﺪ ﻣﺘﺮﺗﺐ ﺑﺮ زﻧﺎ، ﺑﻪ ﺧﺼﻮص زﻧﺎی ﻣﺤﺼﻨﻪ، اﺑﻌﺎد ﻣﺨﺘﻠﻒ زﻧﺪﮔﯽ دﻧﯿﻮی و اﺧﺮوی، ﻣﺎدی و ﻣﻌﻨﻮی و ﻓﺮدی و اﺟﺘﻤﺎﻋﯽ اﻧﺴﺎن و ﺟﺎﻣﻌﻪ را ﺗﺤﺖ ﺗﺄﺛﯿﺮ ﻗﺮار ﻣﯽ دﻫﺪ. ﺑﺮ اﯾﻦ اﺳﺎس ، ﺑﻪ دﻧﺒﺎل ﺑﺮرﺳﯽ اﯾﻦ اﻣﺮ ﻫﺴﺘﯿﻢ ﮐﻪ ﮐﯿﻔﯿﺖ اﺟﺮای ﻣﺠﺎزات رﺟﻢ و ﻣﻮاﻧﻊ آن ﭼﯿﺴﺖ؟ روش: اﯾﻦ ﭘﮋوﻫﺶ از ﻧﻈﺮ ﻫﺪف، ﮐﺎرﺑﺮدی و ﺑﻪ ﻟﺤﺎظ ﮔﺮدآوری اﻃﻼﻋﺎت، ﺑﻪ روش اﺳﻨﺎدی و از ﻃﺮﯾﻖ ﻣﻄﺎﻟﻌﻪ ﻗﻮاﻧﯿﻦ و ﻣﻨﺎﺑﻊ ﻣﻌﺘﺒﺮ اﻧﺠﺎم ﺷﺪه و اﻃﻼﻋﺎت ﺑﻪ دﺳﺖ آﻣﺪه ﺑﻪ ﺻﻮرت ﺗﻮﺻﯿﻔﯽ - ﺗﺤﻠﯿﻠﯽ ﻣﻮرد ﺗﺠﺰﯾﻪ وﺗﺤﻠﯿﻞ ﻗﺮار ﮔﺮﻓﺘﻪ اﺳﺖ. ﯾﺎﻓﺘﻪ ﻫﺎ و ﻧﺘﺎﯾﺞ: اﺟﺮای ﻣﺠﺎزات رﺟﻢ در ﻃﻮل ﺳﺎلﻫﺎی ﻣﺘﻤﺎدی ﺳﺒﺐ اﯾﺠﺎد ﻧﻮﻋﯽ ﻧﻔﺮت و اﻧﺰﺟﺎر ﻧﺴﺒﺖ ﺑﻪ اﺣﮑﺎم و آﻣﻮزه ﻫﺎی دﯾﻦ ﻣﺒﯿﻦ اﺳﻼم ﮔﺮدﯾﺪ، ﺑﻪ ﮔﻮﻧﻪ ای ﮐﻪ ﺑﺴ ﯿﺎری از ﻃﺒﻘﺎت اﺟﺘﻤﺎﻋﯽ، آن را ﻣﻮﺟﺐ ﻧﻔﺮت از دﯾﻦ و وﻫﻦ ﻧﺴﺒﺖ ﺑﻪ اﺣﮑﺎم اﺳﻼم ﺗﻠﻘﯽ ﻧﻤﻮدﻧﺪ. ﺑﺎ ﺗﺼﻮ ﯾﺐ ﻣﺎده ی 225 ﻗﺎﻧﻮن ﻣﺠﺎزات اﺳﻼﻣ ﯽ ﻣﺼﻮب 1392، ﻫﺮﭼﻨﺪ اﯾﻦ ﻣﺠﺎزات ﻋﻤﻼً از ﺣﯿﻄﻪی ﻗﺎﻧﻮن ﮔﺬاری ﮐﻨﺎر ﮔﺬاﺷﺘﻪ ﻧﺸﺪ، ﻟﯿﮑﻦ ﻣﺴﺌﻠﻪ ی ﺗﺒﺪ ﯾﻞ اﯾﻦ ﻣﺠﺎزات، ﺑﻪ ﮔﻮﻧﻪ ای ﻧﻮﯾﻦ ﻣﻄﺮح ﮔﺮدﯾﺪ ﮐﻪ در ادوار ﺗﻘﻨﯿﻨﯽ ﻣﺎ ﺑﯽ ﺳﺎﺑﻘﻪ ﺑﻮده اﺳﺖ؛ ﺑﻪ ﮔﻮﻧﻪ ای ﮐﻪ ﻣﻘﻨﻦ ﺟﻮاز ﺗﺒﺪﯾﻞ ﻣﺠﺎزات رﺟﻢ را ﺑﻪ اﻋﺪام و ﺣﺪ ﺟﻠﺪ را ﭘﺬﯾﺮﻓﺖ. ﻫﻢ ﭼﻨﯿﻦ، ﻣﯽﺗﻮان ﺑﻪ ﻣﻬﻢﺗﺮﯾﻦ ﻣﻮاﻧﻊ اﺟﺮای رﺟﻢ ﺑﻪ ﻣﻮاردی ﻧﻈﯿﺮ اﯾﺎم ﺑﺎرداری و ﻧﻔﺎس زاﻧﯿﻪ و ﻋﺎرض ﺷﺪن ﻣﺤﮑﻮم ﻋﻠﯿﻪ ﺑﻪ ﺑﯿﻤﺎری ﺟﺴﻤﯽ ﯾﺎ رواﻧ ﯽ ﻧﺎم ﺑﺮد.

detective accounting theory

background and aim: the increase in white-collar crime and corruption has made it necessary to equip auditors, accountants and detectives with judicial skills, especially in recent years. therefore, in the meantime, the only thing that can be vaccinated against business unit fraud, which may be through theft of organizational resources or through distortion of financial statements, is detective accounting. detective accounting is a branch of accounting that deals with the desired capabilities to prevent, detect and detect fraud, its tools and methods. the purpose of this study is to explain the dimensions of detective (judicial) accounting theory and describe why and how to choose methods and techniques and the results of applying these methods or techniques.methodology: the method used in this article is applied in nature and is descriptive-analytical. the choice of methods and techniques depends on accounting and non-accounting decisions, which are reviewed by an accountant or forensic expert.findings and results: the detective accounting theory presented in this article will be useful for both groups, practical activists in the field of fraud detection and detection, as well as academics interested in this field. in addition, the scientific contribution of this theory in forensic science and accounting theory will be effective in the process of solving problems related to the fight against financial and economic crimes. detective accounting theory presents five rules that interpret and justify accounting and non-accounting decisions made by forensic experts. these rules are the rule of effectiveness, the rule of ability, the rule of