170) The offense under [section] 262 is an omissive
offense that imposes a duty to act on the basis of another person's intentions.
The standard of sample selection is omissive
and is done based on the following condition:
Thus, according to Boiteux, the responsibility of the superior constitutes a form of improper omissive
crime with eventual intent, where this superior is assigned the role of guarantor agent.
Nonetheless, the debate as to the nature of omissive
conduct and the propriety of liability for omissions continues with little movement towards a generally satisfactory resolution or, apparently, improved understanding among theoretical adversaries.
The statistical population of the research includes all listed companies in Tehran stock exchange during 2008 to 2012 and determined sample were selected based on the following condition (the applied sampling method is systematic omissive
Constructions elaborated based in omissive
conduits, as the doctrine of the responsibility of superiors, because this article is confined to the question of attribution of criminal liability of individuals that, controlling a given organization, command actively the practice of crimes by direct executors who act independently of duress, mistake or nonimputability.