• List of Articles


      • Open Access Article

        1 - Jurisprudential and ethical analysis of business risk and comparing it to Garar with an emphasis on general rules of revenue generating risk
        "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
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        2 - United Nations Ethics Mediation Position in the Syria-Yemen Crisis
        Sajad  Ehrami Ali  Tavakkoli Tabasi Asgar  Jalalian
        The moral and peaceful settlement of disputes means the resolution of international disputes without reference to force. This method involves scientific methods, in which the conflicts of states and groups in their basic duties and responsibilities can be resolved (such Full Text
        The moral and peaceful settlement of disputes means the resolution of international disputes without reference to force. This method involves scientific methods, in which the conflicts of states and groups in their basic duties and responsibilities can be resolved (such as negotiation, mediation, compromise, Jamila and arbitration). When it comes to resolving conflicts, there are often attempts to put an end to the state of war, the state of war, or the existence of a strong conflict-based probability. In this paper, the ethical settlement of international disputes through ethics of mediation by international organizations, and in particular the United Nations and the Security Council, is studied with the approach of recent developments and crises in both Syria and Yemen. The moral role of the United Nations in ending international disputes and crises is indisputable, but the question is how is the UN's moral attitude to ending these crises and to what extent are major global governments effective in UN decisions? The question is being addressed in this thesis by considering all aspects. Manuscript Document
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        3 - The structure of the social classes of the Kurdish people and their value system
        Shuresh  Ak Amir  Maleki Mohammad Javad  Zahedi Mazandarani Yaghub  Ahmadi
        Regardless of how ideal the issue of the need for equality and destroying classes is, stratification in society is a social reality, and human societies have different hierarchies, classes and social bases. Membership in a social class, as well as having a special statu Full Text
        Regardless of how ideal the issue of the need for equality and destroying classes is, stratification in society is a social reality, and human societies have different hierarchies, classes and social bases. Membership in a social class, as well as having a special status, determines values, goals of life and general biases towards human and social issues. The present article is aimed at analyzing the sociological structure of the class of Kurdish Mukryan society and its changes over the last half century (based on the class structure of Mahabad city), as well as the assessment of their value system. The research method is a combination method and consists of two qualitative approaches (historical analysis to examine the class structure of society) and quantitative (evaluation and evaluation of the value system of the classes). The statistical population consisted of all the people living in Mukherah. In the qualitative section of the research, the whole population was studied and in the quantitative part of the research based on cluster sampling, Mahabad city was selected as sample and appropriate sample size was determined with the maximum dispersion and error rate of 5% 356 people. In the historical analysis, based on valid documents, the class structure of the society has been studied from the past to date. In a quantitative part of the research, the data were analyzed by the standard scale of Schwartz cultural values and analyzed using one-way ANOVA test. Has been. Based on the results of the qualitative section of the research, the study population consists of four types of social strata: the ordinary people (Krimanj), Jinan, asylum (Soblaqhi) and Sadat, which has a relatively closed class structure and is more based on attribution and parenting criteria. And, in general, the characteristics of stratification in less developed societies. The findings of the quantitative research indicate that there is a significant difference in most aspects of Schwartz's cultural scale (arousal, pleasure, success, strengthism, reputation, securityism, consistency, traditionalism, benevolence, and universalism) and no difference Meaningful in the dimension of independence among the four classes. The results of the research are consistent with many of the theories presented in the study, including Marx's class theory, Weber social theory of dignity, and Pierre Bourdieu's theories, as well as the results of previous studies, such as the studies of Lansai Zadeh, Qasemi and Javaheri. Manuscript Document
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        4 - Pathology of retaining factors of professional staff with organizational ethics approach in National Oil Company
        gholamreza amjadi Karamolah  Daneshfard Amir Hossein  Mohammad Davoudi
        This study focuses on pathology of retaining professional staff, identifying retaining factors and recognizing the present and pleasant situation of these factors in National Oil Company. Accordingly, reviewing the literature and using the experts’ ideas, factors and ef Full Text
        This study focuses on pathology of retaining professional staff, identifying retaining factors and recognizing the present and pleasant situation of these factors in National Oil Company. Accordingly, reviewing the literature and using the experts’ ideas, factors and effective components to retain professional staff were identified and the final research scheme (draft) was prepared in three stages, conducting the Delphi Technique. This is a descriptive study. The participants included 800 staff in National and Engineering Oil Company, of which 260 were selected through simple sampling Method using Morgan Table. Experts include 30 faculty members and Oil Company managers. The results show that retaining factors include organizational, individual and the cultural factors. Moreover, pair t-test shows that except for 3 components of ‘standards’ , ‘entrepreneurship orientation’ , and ‘identity’, there is a meaningful difference between the present & pleasant situation in the rest of components. According to Freedman Ranking, the present and pleasant situation, the components of conflict, the leadership method, the independency, the occupation scheme, and the risk are vulnerable. Manuscript Document
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        5 - Comparative Comparative Study of Women's Development in Iran's Developed Countries and Its Ethical Consequences in Society
        Shahrbanoo  chatri
        The report of the United Nation’s human development published annually on the basis of political, social and economic information is a useful source to get familiar with the pros and cons of countries in taking proper policies to more growth and development. Since the e Full Text
        The report of the United Nation’s human development published annually on the basis of political, social and economic information is a useful source to get familiar with the pros and cons of countries in taking proper policies to more growth and development. Since the early 1970s, considering the role of woman in development of societies and empowering women at various stages of development and the problem of solving social, political and cultural drawbacks were accepted globally as a priority. Several studies indicate that today, women have a dual position in Iran. Based on the findings related to educational and health indices and determining political participation, Iranian women are placed in a better situation than the majority of Islamic and regional developing countries. However, the fact is that Iranian women still have a long way to achieve their actual position. Therefore, the present research aimed at comparing the statue of Iranian women with high- developed countries on the basis of UNESCO human development indices. Regarding method, it is descriptive- analytic and has compared the human development index of Iran with that of high- developed countries in a 10- year period referring to valid documents and human development reports of the United Nations. This included the rank of each country and the rate of each main index to calculate the human development index in each country. Sampling was done purposefully. In fact, a number of countries chose having a much higher human development index than Iran. The findings displayed that there is a significant difference between literacy, life expectancy and annual income of Iranian women and that of developed countries. The results of this study showed that the status of Iranian women is weak compared to women of highly- developed countries which in turn require precise planning improving human development index among Iranian women. Manuscript Document
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        6 - Checking the place of Intention in The Moral System of Allameh Tabatabaee and Michael Slote
        zahra khazaie Maryam  Larijani maryam sadat nabavi meybodi
        Intention as a mentally process have a important place in ethics. In order to analysis of the intention and checking in the role of its semantic, ontology and valorization in morality has been paid attention to two famous philosophy that’s mean Allameh Tabatabaee and M Full Text
        Intention as a mentally process have a important place in ethics. In order to analysis of the intention and checking in the role of its semantic, ontology and valorization in morality has been paid attention to two famous philosophy that’s mean Allameh Tabatabaee and Michael Slote. So the role of intention in moral agent and action and its relation with character has been explored. At the end, similar approach understood regarding definition of the intention in both. But about the role of semantic, valorization and ontology of intention have been seen differences in morality. This suggests their difference in the content of their thought. Manuscript Document
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        7 - Office Health in the Light of Islamic Supervision and Control, with Comparison to Iranian Office System
        Hossein HabibiTabar
        Office Health is among the issues with ethical bases in Islamic office ethics, with several elements engaging in the design of this ethical model. One of these elements is supervision and control. Having a glance over the state of supervision and control in the country Full Text
        Office Health is among the issues with ethical bases in Islamic office ethics, with several elements engaging in the design of this ethical model. One of these elements is supervision and control. Having a glance over the state of supervision and control in the country one acknowledges that it suffers many problems. Obviously, the rate of corruption and infractions in executive offices and organizations has a direct relation with the weakness of supervision and control system. Failures in fulfilment of organizational goals, low Productivity rate, client dissatisfaction and low financial-office health are observed as some signs of illness and corruption of Iranian offices. This is while office health, supervision and control are important issues in Islamic viewpoint. Considering the importance of the subject, the objective of this article is to survey office health with Islamic supervision and control with comparison to Iranian office system. Manuscript Document
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        8 - The study of the relationship between jurisprudence and ethics
        Nasrin  Sanjabi alireza shakarbaigi
        Human being is the only creature of God who, given his discretion, needs a law and comprehensive plan to achieve prosperity and perfection, which, given all its dimensions, can reach him to a great extent. Jurisprudence and ethics form a set of rules that they are God's Full Text
        Human being is the only creature of God who, given his discretion, needs a law and comprehensive plan to achieve prosperity and perfection, which, given all its dimensions, can reach him to a great extent. Jurisprudence and ethics form a set of rules that they are God's, and with all the dimensions of the existential man and his voluntary actions, he has established them. Because of this, they are of particular importance. It is conceivable about the relation between ethics and jurisprudence of three forms: the distinction between ethics and philosophy, the conflict between morality and philosophy, and the complementarity of morality and religion. By examining the third relationship between these two sciences is correct, and its outcomes can be explained by reasons such as the fact that the ethics are based on the light because purification is not possible without correction and that the ethics with human beliefs are directly related to A direction with jurisprudence is indirect, and the mention of ethical teachings along with jurisprudential rulings is the best guarantee for the practice of legal judgments. In order to investigate the relationship between these two sciences together with the need for information about them, we first commented on the subject in relation to the subject, the method and the two of these sciences and, in the next step, to examine the relationship between these two sciences. Manuscript Document
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        9 - Coming on the concept of transitional justice in the field of international law and the role of human and moral dignity in its development
        Seyed Najmuddin  Qureishi Abbasali  Kadkhodaee Mojtaba  Babaei Fatemeh  Sohanian
        The most important issue that occurs after a state change is through a process of disorderly progress towards stability and comprehensive development. Some lawyers in the field of international law have long believed that this is due to the implementation of mechanisms Full Text
        The most important issue that occurs after a state change is through a process of disorderly progress towards stability and comprehensive development. Some lawyers in the field of international law have long believed that this is due to the implementation of mechanisms that are based on human dignity And ethics, and they call it the process of transitional justice. This process is a prerequisite for achieving lasting peace, providing justice and human dignity in countries that have witnessed massive crimes against humanity. But in terms of the concept of transitional justice and its implementation methods, due to the newness of this concept and the variety and sometimes the mechanism of conflict, there is no consensus among the experts in this field. The difference in view in many cases has led to a different implementation of the transitional justice process. In this article, various views of this area and its effects on the implementation of transitional justice are discussed. Manuscript Document
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        10 - 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 Full Text
        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 Document
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        11 - The study of spiritual intelligence and Islamic ethics in the religious education of high school girl students in Urmia with the role of Islamic teachings and Imam Khomeini's views
        Parivash  Mohammadi Gheshlagh
        Imam Khomeini (S) points to the importance of education for many times about this issue, which is the concern of all of us that we have not been cultivated. The study of self-perfection and purification of morals is one of the greatest ammunition and intellectual necess Full Text
        Imam Khomeini (S) points to the importance of education for many times about this issue, which is the concern of all of us that we have not been cultivated. The study of self-perfection and purification of morals is one of the greatest ammunition and intellectual necessities. The attention to morality in Islam is referred to by all the prophets, because all the prophets have come to this end to make it possible for all people to enjoy moral virtues. In the importance of training, it is enough for them to teach the achievement of the prophets of human beings. In this research, the purpose of the study was to investigate spiritual intelligence in religious education of high school girl students in Urmia with the role of Islamic teachings and Imam Khomeini's views. In this regard, he examined various texts on different perspectives on spiritual intelligence and religious education of knowledge The female high school students were interviewed and interviewed by a total of 93 managers and teachers of religion and the life of the schools. We were able to obtain the role of Islamic teachings and Imam Khomeini's views and the extent to which teachers used these ideas in educating student. Manuscript Document
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        12 - The preference of inner will for the apparent will in interpreting business contracts based on moral justification
        hossein moridifar Reza  Sokooty nasimi Naser  Masoudi
        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
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        13 - The role of Islamic ethics in desirable governance
        Seyyed Zeinol-Abedin  Mousavi Hossein  Aghaei Jannat Makan NoorMohammad  Nowruzi
        Morality leads to a spiritual and inner development of mankind, and governance is the same as a policy that manages the administration of human society with the management and administration of society, how ethics, which are primarily an individual category and a kind o Full Text
        Morality leads to a spiritual and inner development of mankind, and governance is the same as a policy that manages the administration of human society with the management and administration of society, how ethics, which are primarily an individual category and a kind of cultivation of the soul and relationship with God, and introspection in it It is manifested by the governance of community management that deals with the affairs of people in all respects, and how fundamentally, in the heart of government and political sovereignty, is the practical wisdom of "ethics" to play? By studying the desirable governance indicators, we are well aware that the basis of all of them is focused on Islamic ethics. How can it be that with all this volume of the verses of the Word of Allah Majid and the claims of the infallible Imams and the leaders of religion, which have a completely moral dimension, good principles of accountability , Accountability, rule of law, justice, fair trial, the right to comment, participation, control and fight against corruption and transparency from the moral point of view are defined and interpreted but not ethical, therefore, ethics and sovereignty, no conflict and conflict with each other and Incidentally, all good indicators are based on Islamic ethics. Now, with the addition of all these good indicators based on the Islamic ethics, a better governed state. Manuscript Document
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        14 - 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
        "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