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      1 - Effective Behavioural and Ethical Factors in Occupation and Decision Making of Financial Managers: An Empirical Application (Case study: Agriculture bank of Iran)
        Majid Ashrafi Jamadverdi   Gorganli Davaji Ali  Khozain
      Issue 38 , Volume 10 , Winter 2020
      Based on psychological theories, decision-making of managers are influenced by some inaccessible psychological and Behavorial factors that in order to make effective decisions, it needed to understand these factors. Unfortunately, in many cases, managers are not aware Full Text
      Based on psychological theories, decision-making of managers are influenced by some inaccessible psychological and Behavorial factors that in order to make effective decisions, it needed to understand these factors. Unfortunately, in many cases, managers are not aware of this issue, and as a result of their lack of management of their feelings, they unconsciously make mistakes. One of the effective solvation is hellping of new science in accounting named behavorial finance .The present research is conducted in the field of individuals and explores various psychological and Behavorial factors that affected in decision making of financial managers in the banking system.This research is a step-by-step with a qualitative-quantitative approach, which is conducted in most of the questionnaires, so that using of Smart-Pls, with the help of AHP techniques, it will rank the effective psychological variables in selection of financial managers and decision making of them. The results indicate that inheritance, personality, acquisition and social factors influence people's decision making so that variables: having confidence, managing and controlling stress, person's responsibility and having mental abilities in finding innovative solutions, having emotional intelligence (EQ), are the psychological factors that effected in kind of decision making of financial manager. Manuscript Document

    • Open Access Article

      2 - Teacher Professional Ethics: Strategies for increasing the passion for communicating in English classes
      tayebeh fani maryam farzam
      Issue 29 , Volume 8 , Autumn 2017
      One of the most important components of teacher ethics is the fostering of reasoning, encouraging thinking and enhancing students' skills for achieving independence in learning. In the field of English learning, teachers also need strategies to enhance student communica Full Text
      One of the most important components of teacher ethics is the fostering of reasoning, encouraging thinking and enhancing students' skills for achieving independence in learning. In the field of English learning, teachers also need strategies to enhance student communication skills in order to create meaningful interactions, one of which is to teach learner strategies to learners. The purpose of this quasi-experimental study was to investigate the effect of teaching cognitive and meta-cognitive strategies on the eagerness to communicate with intermediate learners. The participants of this research, including 90 students of the Diako language academy in Tehran who were selected based on the Oxford Oxford test scores, were randomly divided into two experimental and one control groups. The experimental groups received training on cognitive strategies for the first 10 weeks, and other meta-cognitive strategies training, in addition to the usual training of the institute. The training of the control group was based on a predetermined program of the institution without emphasis on language learning strategies. The amount of enthusiasm for communicating participants before and after the training was collected through a questionnaire and analyzed by descriptive statistics and variance analysis and Levine tests. Findings of the research showed that teaching cognitive and metacognitive strategies significantly increased the students' passion for communication. The results of the research also indicated that the methods of teaching cognitive and metacognitive strategies are both equally effective and not superior to each other. The results of this study can provide a platform for the development of teachers' professional ethics on the one hand and the development of communication skills of learners on the other. Manuscript Document

    • Open Access Article

      3 - Mo'lana's self-antagonism in Mathnawi
      reza Haidari Nori
      Issue 26 , Volume 7 , Winter 2017
      Human as most honorable world's creature and God's successor, has been involved in constraint & limitation of material world. He by his God's questing's nature and perfection character is going to attribute to Holy God's qualification to be able to progress in the path Full Text
      Human as most honorable world's creature and God's successor, has been involved in constraint & limitation of material world. He by his God's questing's nature and perfection character is going to attribute to Holy God's qualification to be able to progress in the path of reformation and refinement oneself to achieve the position of proximity and connecting to real cherished. Realization this superior goal, it is needed to avoid of engagement to material world and separation of following one self's questing. One of the doctrine that leads human to this goal, from disconnecting phase form determinations world to inexistence in Allah's phase, is mysticism and theosophy's doctrine, and Mo'lana is one of the mystics that explained and expanded the etiquettes and techniques of conducting to God in whole Mathnawi. He thinks that the most important factor and prevent access to absolute perfection and universal truth is sensuality and struggle with self – that it's quality discussed in this paper – cognizing as a key to excellency of spirit and living soul, and the condition of promoting the wayfarer to God's path from the material world to self-trusted phase, is mystic inexistence it means Self-annihilation. Manuscript Document

    • Open Access Article

      4 - The Criminology of Religious Terrorism in Shi'a Ethics
        Sayed Mahmood  MirKhalili      
      Issue 29 , Volume 8 , Autumn 2017
      According to some writers, mid 1970s, with the victory of the Islamic Revolution in Iran, a new generation of terrorism is being created and any liberation action in Shi'a governments of the Middle East, as a result of Iran's provocation and it is an example of religiou Full Text
      According to some writers, mid 1970s, with the victory of the Islamic Revolution in Iran, a new generation of terrorism is being created and any liberation action in Shi'a governments of the Middle East, as a result of Iran's provocation and it is an example of religious terrorism. So the authors of this article referring to historical facts and applied ethics, will show that what is now known as " Shi'a terrorism" is Origins in the term evangelical "holy assassination". Sanctuary from religious immorality as a result of fundamentalism Jewish thoughts and of Christianity and this term is the first time, in their religious books, they have come up against them and Islamic Shi'a Ethics, has offered her plans to forbid such behaviors. Ethical Implications Based on Imam's Behavior (Peace be upon them) and thus adhere to the teachings of the Holy Qur'an whereby all human beings are equal and the surprise of killing them, it is prohibited and prohibited with any excuse and motive Manuscript Document

    • Open Access Article

      5 - Jurisprudential and ethical analysis of business risk and comparing it to Garar with an emphasis on general rules of revenue generating risk
      Seyyed Mohammad Sadegh  Mousavi Ruhollah  Raisi
      Issue 32 , Volume 8 , Summer 2018
      "With technological development and increasing needs of societies, new economical transactions have been formed in societies in which risk has been embedded in the heart of these transactions. Risk in its literal meaning is “The danger resulting from uncertainty about a Full Text
      "With technological development and increasing needs of societies, new economical transactions have been formed in societies in which risk has been embedded in the heart of these transactions. Risk in its literal meaning is “The danger resulting from uncertainty about a possible occurrence of an incident in future”. Risk is a necessity for most of national and international commercial activities. In addition, in ethical perspective, humans’ development in individual, social, and economical, etc. aspects are guided by human’s behavior and decisions. It is obvious that realization of this aim is possible in certain and usual situations. However, in risky situations where a human is uncertain about or unaware of the consequences of his action, it seems difficult to make a decision that is in line with ethical norms. Hence, the present study in addition to analyzing business risk and comparing it to Gharar , aims at answering this fundamental question: what are the fundamentals of jurisprudential legitimacy and ethical narrative of revenue generating risk? The current study by using a descriptive-analytical method will show that: first, Gharar arises from ignorance or risks related to the pillars of contract and its outcome in transactions is the unfair increase in ones’ wealth to the detriment of the other one in the contract. However, risk in business is related to the future of invested capital and it has no relation with pillars of contract. Meanwhile, any profit or loss from business risk is a consequence of economic changes in supply and demand. Second, legitimacy of revenue risk as the superstructure can be inferred from the analysis of general jurisprudential rules on revenue generating risk with the centrality of the rule “Al-kharaj bial-ziman (profits against ‎liability)”. Third, in ethical perspective, a risk is considered legitimate if it is taken wisely and fairly and is based on individual and social interests. " Manuscript Document

    • Open Access Article

      6 - The preference of inner will for the apparent will in interpreting business contracts based on moral justification
      hossein moridifar Reza  Sokooty nasimi Naser  Masoudi
      Issue 32 , Volume 8 , Summer 2018
      Contract interpretation is one of the problem areas in the contracts. There are many basics for interpreting the contract. Approximately the principles of interpretation have been considered in various legal systems. One of the principles presented for interpreting the Full Text
      Contract interpretation is one of the problem areas in the contracts. There are many basics for interpreting the contract. Approximately the principles of interpretation have been considered in various legal systems. One of the principles presented for interpreting the contract is the discovery of the truth based on the will of the parties. It is customary to create conflict between the will of the individuals (dominant and externally) in the field of contracts. Conflict arises from the real and declared will of individuals. In most legal systems, contract interpretation and conflict resolution are preferable to real and inner will, in such a way that if true, the true intention of the parties is other than that which has been expressed, the real will will be preferred, which ethics also accepts. And this issue has been accepted in jurisprudence, Iranian law and EU law. On the other hand, English law has a different approach to these systems, although it is possible that ethics will not accept this interpretation in some cases. In the current research, regardless of the views of researchers in this field, the actual and internal will, with moral justification, is preferred to the will expressed. Manuscript Document

    • Open Access Article

      7 - Racism in Kant’s ethical view with accumbency on categorical imperative
        mohsen javady
      Issue 25 , Volume 7 , Autumn 2016
      Racism in its broad sense, means the superiority of some others over the others on their race. Subjects about Racism has considerate in different fields including politics, sociology, law, psychology and especially in ethics. In some ethical systems, such as Kant's ethi Full Text
      Racism in its broad sense, means the superiority of some others over the others on their race. Subjects about Racism has considerate in different fields including politics, sociology, law, psychology and especially in ethics. In some ethical systems, such as Kant's ethics, racism, as well as many other topics, is not consider. But this does not mean that the system cannot consider and investigate on racism. In this paper, we try to investigate Kant’s point of view in his ethical system on racism by using his idea on triple rule of categorical imperative and finally this result will occur that Kant, on the basis of their moral system cannot be justified racism either. For Kant, moral virtue consists of duty or act according to the task, which cannot communicate with the race of the subject of the verb. Manuscript Document

    • Open Access Article

      8 - The Theory of the Moral Permissibility of the Subjective Harm
      شیرزاد پیک حرفه
      Issue 28 , Volume 7 , Summer 2017
      This paper shows that Mill has used 18 different terms for “harm” in his On Liberty. Then, it criticizes Mill’s “Harm Principle” and, instead, raises a new theory entitled the “Moral Permissibility of the Subjective Harm.” This theory is based on the “necessity” and “av Full Text
      This paper shows that Mill has used 18 different terms for “harm” in his On Liberty. Then, it criticizes Mill’s “Harm Principle” and, instead, raises a new theory entitled the “Moral Permissibility of the Subjective Harm.” This theory is based on the “necessity” and “avoidability” of the “harm.” It uses “~□p → ◊~p” formula in the “deontic logic” to show the “unnecessity” and “avoidability” of the “harm” and distinguish “subjective” from “objective” “harm:” X is “objective” iff (if and only if) it is “necessary” or “unavoidable,” and it is “subjective” iff it is “unnecessary” or “avoidable.” Finally, it will describe the “reasons” and “consequences” of the “moral permissibility” of the “subjective harm.” Manuscript Document

    • Open Access Article

      9 - Morals of pedagogy in Islamic life style
      سیدعلی موسوی
      Issue 28 , Volume 7 , Summer 2017
      The main subject that has been noticed in this study is “Morals of pedagogy in Islamic life style”. Excessive importance of “life style” in people’s social, cultural and political lives, and also essential consequences of these life styles have been the center of atten Full Text
      The main subject that has been noticed in this study is “Morals of pedagogy in Islamic life style”. Excessive importance of “life style” in people’s social, cultural and political lives, and also essential consequences of these life styles have been the center of attention of scientists from different fields. Therefore scholars from various fields such as, sociology, psychology, cultural studies, anthropology, medicine and theology etc. have studied part of this concept from their own point of view. The term, itself is a product of modern world, in which, it is shaped by weakening structural variables such as, social class, choices, emotional behaviors. While in Islam, it is shaped through divine instructions, pedagogical role models and patterns which are the basis for formation of the person’s identity and existence. In the modern world, besides its features and evolutions such as, developments and improvements of technological and communicational equipment, Islam causes progress, prosperity and excellence of humanity by presenting its special life style. Current paper will study intents and purposes of pedagogy in Islamic life style, pattern and society based pedagogy in social life style, concept of responsibility and replacement of divine virtues in Islamic life style. The paper will also take a glance at the role of spirituality in upbringing of educated people and also the role of governments in formation of life style. Manuscript Document

    • Open Access Article

      10 - Ethical and Behavioral Standards: Legal Reading and Their Social Effects
      Mohammad Reza  Vijeh Azad  Rezaei
      Issue 33 , Volume 9 , Autumn 2018
      Ethical and behavioral standards (professional standards) are based on several principles, values and ethical standards related to occupations that ethical standards like ethical and value declarations determine ethical virtues and behavioral standards set them to guide Full Text
      Ethical and behavioral standards (professional standards) are based on several principles, values and ethical standards related to occupations that ethical standards like ethical and value declarations determine ethical virtues and behavioral standards set them to guide the members of minor areas. On the other hand, in particular, our country faces a range of problems and challenges such as the water crisis, the environmental crisis, the crisis of public trust and other social crises which in many cases may threat the integrity of the country. It is believed that such problems are derived from inattention of moral values, preference of personal and group interests to public interest and corruption in general and etc,. Our assumption is that the adoption of professional standards in every kind and in particular, legal perceptions of them will lead to the rule of ethical values at the levels of occupation at first and then, lead to ethical excellence of a large part of society. In the meantime, we found through descriptive-analytical study that ethical excellence, fight against corruption and the strengthening of public trust, the safeguarding of citizenship rights, the strengthening of professional solidarity, the preservation of the dignity and integrity of the minor areas, and etc., will be prove to be true as the positive effects that can overcome many of mentioned problems. Manuscript Document
    Upcoming Articles

    • Open Access Article

      1 - Components of patience and forbearance from the perspective of the Holy Quran and the narrations of the Infallibles (PBUH)
      زینب ملکی بابهویزی
      From the perspective of the religion of Islam, faith, worship, honor and dignity of the soul, without patience, consistency and permanence, and education and propagation of religion, is not possible without it. Patience; It is one of the best moral qualities that is ach Full Text
      From the perspective of the religion of Islam, faith, worship, honor and dignity of the soul, without patience, consistency and permanence, and education and propagation of religion, is not possible without it. Patience; It is one of the best moral qualities that is achieved in social life and in interaction with others, and has been considered in several verses of the Holy Quran and various narrations issued by the Imams of the Infallibles (peace be upon them). This virtue is considered one of the attributes of God Almighty and some prophets. In the importance of patience, it is enough that man has no choice but to cultivate and purify his soul, which is the acquisition of virtues and virtues, and avoidance of moral vices, and patience is one of the most important and effective components in this field; Therefore, we should try to witness a moderate, honorable and peaceful society by relying on and following the commands of the Holy Quran and using the speech, behavior and practical life of the Imams of the Infallibles (peace be upon them) in order to create for themselves and all those present in the community. In the present article, which has been done in a library method and in a descriptive-analytical manner, while explaining the nature of patience, faith, intellect, resentment, patience, humility, dignity, knowledge, silence and forgiveness as the most important components of this moral virtue from the perspective The Qur'an and hadiths have been examined. Manuscript Document

    • Open Access Article

      2 - Explaining the Relationship between Corruption and Tax Policy Implementation and the Role of Organizational Commitment (Yazd General Administration of Taxation)
      Maryam Ali Omrani Alireza Manzari Tavakoli Sanjar Salajegheh
      The aim of this study was to explain the relationship between corruption and the rate of implementation of tax policies with respect to the mediating role of organizational commitment in order to provide a favorable model. Regarding the role of moral values in the field Full Text
      The aim of this study was to explain the relationship between corruption and the rate of implementation of tax policies with respect to the mediating role of organizational commitment in order to provide a favorable model. Regarding the role of moral values in the field of corruption, it can be said that economic poverty and income disorders of employees of organizations, cultural poverty and lack of strong moral beliefs and lack of effective rules and regulations and control systems are among the main causes of corruption and the main factors are form. This phenomenon includes: main causes (roots) and facilitators. The research method is analytical, descriptive and correlational. The statistical population of 500 people included all employees of the General Department of Taxation of Yazd. The sample size according to Morgan table was equal to 221 people who were randomly selected. For data collection, a questionnaire of 20 questions of corruption with a validity of 75. and a reliability of 804. and a questionnaire of 11 questions of tax policy implementation with a validity of 74. and a reliability of 942. and a questionnaire of 24 questions of organizational commitment with a validity of 78. and a reliability of 907 / were used. Data analysis was performed with SPSS and Amos software. Data were collected through a questionnaire and the community of experts as a research tool. In order to analyze the data, statistical tests such as Pearson correlation coefficient and structural equation modeling were used. The research findings in the first step show that corruption has a negative and significant effect on organizational commitment. Also, corruption within the government has a negative and significant relationship with the implementation of tax policy. Organizational commitment as a positive moral characteristic also has a positive and significant effect on the implementation of tax policy. As a result, organizational commitment reduces the effects of corruption on tax policy implementation. Finally, it was shown that organizational commitment indirectly improves the implementation of tax policies and reduces the effects of corruption. Manuscript Document

    • Open Access Article

      3 - Study and analysis of the miracles of the approaches of the ethics of the Holy Quran
      Mahin SHahrivar
      Abstract Ethics is one of the most important manifestations of the Holy Quran, which some believe in the miracle of the Holy Quran in this regard. Ethics are the practical do's and don'ts that God Almighty has determined for us to grow and perfect, such as prayer, fast Full Text
      Abstract Ethics is one of the most important manifestations of the Holy Quran, which some believe in the miracle of the Holy Quran in this regard. Ethics are the practical do's and don'ts that God Almighty has determined for us to grow and perfect, such as prayer, fasting, Hajj, Zakat, etc. The moral issues of the Qur'an should be sought in three areas: Comprehensive moral propositions of the Qur'an , The moral system of the Qur'an, which is superior to other moral systems with the principles and principles of its special teachings, and the historical influence of the Qur'an in creating a moral revolution in the early Islamic society and its audience. This article seeks to examine and analyze the ethical approaches of the Qur'an by referring to the moral examples of the Qur'an such as desirable moral virtues, introducing superior moral models to the world, observing chastity about sexual issues, and so on. observing the chastity of theology on sexual issues, etc. Manuscript Document

    • Open Access Article

      4 - Social justice and its role in social security from the perspective of the Qur'an and Islamic traditions
      Mohsen Ghafoury pour seyed hamid shamerizi kamal kamalkhajepoor
      One of the sublime goals that human beings have always sought to achieve for centuries; Social justice and benefiting from the results of its realization. According to the Qur'an, the establishment and implementation of justice in society is one of the most important du Full Text
      One of the sublime goals that human beings have always sought to achieve for centuries; Social justice and benefiting from the results of its realization. According to the Qur'an, the establishment and implementation of justice in society is one of the most important duties of the divine prophets; Therefore, Islam as the most perfect divine religion and at the top of it, the holy existence of the Holy Prophet (PBUH) and the Imams of the Infallibles (PBUH) as divine reformers have paid special attention to this natural principle and have explained it. Security, with all its dimensions and contexts, is one of the necessities of human individual and social life, and its absence is a great vacuum and a common chapter of many human problems in life; Therefore, it is necessary to study and explain these two categories and the relationship between them. In the present article, which has been done in a library method and in a descriptive-analytical method, while explaining the nature of social justice, its role in the security of Islamic society and in both social and economic dimensions from the perspective of the Qur'an and hadiths has been studied. Manuscript Document
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