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        1 - The Role of Ethics in Implementation of Extensible Business Reporting Language (XBRL) by Companies Acquired in Tehran Stock Exchange
        Jamal  Mohammadi Ali  Khozain
        The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure More
        The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure improves. The present study examines the role of ethics in implementing the extensible business reporting language (XBRL) by listed companies in Tehran Stock Exchange.The method of the research is descriptive – correlation.The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants, Among all subjects 120 participants were selected by simple random sampling .The data gathering tool was a questionnaire.In order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-Smirnov test were used.The findings of the research show that ethics is effective in accelerating the implementation of the Extensible Business Reporting Language (XBRL) by listed companies in the Tehran Stock Exchange. The factors: environmental, organizational, corporate governance, and Technology are Influencing Financial Reporting in Implementing This Language.Since there is no legal requirement for implementation of the Extensible Business Reporting Language (XBRL) for listed companies in the Tehran Stock Exchange, ethics as the main factor can be effective in implementing this financial reporting language in order to clarify the information. Manuscript profile
      • Open Access Article

        2 - Ethical challenges of Application of Nanotechnology Technology in Crime Detection
        Reza Soudi seyed ghasem zamani Abo-Mohammad Asgarkhani
        The complexities of social relationships in today's world complicate the way crimes are committed, and the discovery of complex crimes requires sophisticated and technical tools, and the traditional, long-standing method can not answer all the needs of society to detect More
        The complexities of social relationships in today's world complicate the way crimes are committed, and the discovery of complex crimes requires sophisticated and technical tools, and the traditional, long-standing method can not answer all the needs of society to detect crime. Nanotechnology, like other scientific fields, has also entered criminal science, and has been widely used to identify and assess the evidence and evidence gathered in the crime scene. Nanotechnology can be effective in preventing and detecting offenders due to its abundant capabilities in detecting and detecting the exact and rapid effects of crime. Using this technology in DNA detection and fingerprinting can provide new and scientific solutions for detecting and improving hidden effects containing DNA and fingers that will otherwise be unidentified. Today, the scope of criminal police activities is wider by utilizing the most advanced equipment and facilities for biotechnology and nano technology. Today, the use of electron microscopes, nano-sensors, biological sensors and various methods of nasal sputum has become commonplace in accredited police criminal laboratories, and the true discovery The crime remains the slightest ambiguity, with the advent of nanotechnology Manuscript profile