Farideh Sahami
Graduate law student, Azad University of Qeshm international Unit .

Mohsen Delavari
Faculty at Azad University of Qeshm International Unit , Mdelavarit@gmail.com

A B S T R A C T :
Today in many countries bank, institutians,-private cooperative companies .parties, syndicates and hundreds of  cther cases, passess people’s property; but question that is posed is that if ane of the employees af political par-  besor private companies .etc_ seires the property entrusted to him according to his duty, is it possible to criminaly  protect the property of such companies with development of the circle of embezzlement. In fact this question  goes back to the point that being the government employee ts necessaryin the realization af the embezzlement or  that the criteria  realization of this crime is having property of athers according to duty and seiting them forhim  self aranather person? This study was conducted with the library description method to investigate embezrle-  ment in private companies.