• List of Articles


      • Open Access Article

        1 - The ethical obligations of the parties in oil bunk contracts in Iran
        zohre azadi Abdullah  Nasri
        The article attempts to examine the contractual principles governing the Baikon contracts in Iran, which is frequently used by the National Iranian Oil Company, which serves as the Ministry of Oil. Iran, with its significant reserves of oil and natural gas, is ranked a More
        The article attempts to examine the contractual principles governing the Baikon contracts in Iran, which is frequently used by the National Iranian Oil Company, which serves as the Ministry of Oil. Iran, with its significant reserves of oil and natural gas, is ranked as the world's second largest oil producer and exporter, as well as the world's second-largest gas reserves holder in the world, in terms of two highly desirable areas for investment. Investors (foreign) in Iran can mention the development of oil and natural gas, which still requires a drastic investment. Manuscript profile
      • Open Access Article

        2 - An Introduction to the Relations of Government and Society in Contemporary Iran from the Ethics of Financial Sociology
        Mahdi  Esmaili Majid  Tavassoli Rokn abadi
        The present paper examines the theoretical analysis of the relationship between government and society. In contemporary Iranian history, the state has a different basis with European societies for its independent and extracurricular nature both in terms of its origin an More
        The present paper examines the theoretical analysis of the relationship between government and society. In contemporary Iranian history, the state has a different basis with European societies for its independent and extracurricular nature both in terms of its origin and in its nature and function. Given the socio-political developments of contemporary Iran, especially since the history of oil revenues, the Iranian state has evolved as a superior power over the classes in its particular evolution. In other words, the independence of the state was possible in the context of the competition of social forces and class balance but in the context of the weakness of classes and social groups. In these circumstances, various theories have been formed in examining the structure of government in Iran and its relation to society. Applying a financial sociology approach to examining the nature of government in Iran, not only will government-society relations be better elucidated, but attention to these findings will give reasons for Iran's underdevelopment not in the distant past but in economic, political and social realities. In examining the relationship between government and society as they form the state and social structures, it is important to examine the enduring patterns of the internal and external structure of government relations. This paper aims to argue that the theoretical framework of research suggests that a better financial sociology approach can explain the relationship between government and society in contemporary Iran. Manuscript profile
      • Open Access Article

        3 - The Effect of the organization's ethical care devices on alerting about financial corruption in audit Institutions
        Naser  Eghbalifar ghodartallah talebnia hamedreza vakili fard
        The purpose of this research is to test the impact of organization's ethical tools on the prevention of financial corruption in the audit firms. The necessity of establishing ethical care tools in the organization is to a point where many large organizations responded t More
        The purpose of this research is to test the impact of organization's ethical tools on the prevention of financial corruption in the audit firms. The necessity of establishing ethical care tools in the organization is to a point where many large organizations responded to the legal and environmental pressures by forming a moral culture in their organizations. The present study is descriptive-survey and in time domain of 1395. The studied sample consisted of 330 interviewees among auditors working at the Audit Institutions of the Member of the Public Accountants Association and the Audit Organization. To assess the research hypotheses, the value of probability (T-value) obtained from the fit of the model was statistically significant in terms of parameters and using SPSS and AMOS software. The findings of the research showed that the audit firm's ethical support instruments on professional audit warning, the understanding of professional Iranian auditors from individual responsibility and the consequences of the questioning operation had a significant effect. Also, the findings of the research indicate that the audit firms 'ethical environment is not meaningful on the Iranian professional auditors' perceived costs of reporting. In other words, the findings show that the perception of Iranian professional auditors of individual responsibility for reporting, the understanding of Iranian professional accountants from reporting costs, the perception of Iranian professional auditors from the consequences of the questionable actions on the warning of professional auditors have a meaningful effect in Iran. Also, the results of mediator variables showed that the audit ethical care tools of institutions have a significant effect on the warning of professional auditors through the "taking responsibility for reporting on the individual" in Iran. Besides, the findings of the research showed that the audit firm's ethical care tools did not significantly affect the warning of professional auditors in Iran through the "perception of reporting costs". Manuscript profile
      • Open Access Article

        4 - Ethical Evaluation and Validation of the Congressional Budget Office's Legal Responsibilities in Defining Annual Budgeting in the United States
        Abbas  Emami askar jalaliyan hosseen sadeghi
        The process of US government approval is affected by the conditions, and many specialized departments in Congress, the Presidential Palace, and the Senate are examining it. This study examines the legal and ethical responsibilities of the Congressional Budget Office in More
        The process of US government approval is affected by the conditions, and many specialized departments in Congress, the Presidential Palace, and the Senate are examining it. This study examines the legal and ethical responsibilities of the Congressional Budget Office in determining annual budgets in the United States. The method used in this study is descriptive-analytical and documentary approach was used for data collection. An important issue to consider with regard to the annual budget of the United States is that the Congressional Budget Office has tight control over the amount and manner of annual budget allocation so that one of the most important causes of congressional oversight of the US budget can be the ability of the Congressional Office to review. He knew the exact conditions. Although in many cases the annual budget changes in addition to imposing the opinions of experts on the office of the President and the Senate as well, the most important part of its approval is in Congress and the Budget Office plays a key role in its approval and approval. This means that regardless of the key role of the entity, the US budgeting process cannot be examined, since the primary task of determining and estimating annual budget and overseeing its proper implementation is spent in the United States. Under the 1974 Act, it is in charge of the Budget Office. Legally and ethically approved budgeting in the United States involves careful scrutiny of the budget, its performance, and its subtraction so that its budget office is legally and morally obliged to do all of its steps accurately. It should be noted, however, that its oversight role is less than that of qualified bodies in the Senate, which some scholars regard as the most important functional task of the budget office to properly and appropriately allocate funds. The appropriation is made by the Congressional Bureau to facilitate the approval process, so that it can be dealt with more quickly and with greater transparency in the final form of a joint meeting of the Senate and Congress. This illustrates the strategic role of the budget office in the process of approval, communication and oversight of the US budget. Manuscript profile
      • Open Access Article

        5 - A moral and legal look at the nuclear risks to global peace and security
        Ali  Bagheri Mahmud Abadi Amir Maghami Alireza  Arashpour
        The world today is much smaller than previously thought, given the size of extraterrestrial exploration. In the meantime, fast human communication in every part of the globe has made us aware of the smallest developments elsewhere. Things that may go against human value More
        The world today is much smaller than previously thought, given the size of extraterrestrial exploration. In the meantime, fast human communication in every part of the globe has made us aware of the smallest developments elsewhere. Things that may go against human values and ethics. As such, issues such as human rights, human rights and peace are more or less addressed to the ethical and human value goals of human beings. Given this, the use or threat of using nuclear weapons for nearly 70 years, years after the first nuclear bomb was tested in the 1940s, is one of the major concerns of countries and the international community. Concerns are heightened when terrorist groups seek to use this destructive weapon and this is a threat that all countries and, above all, the international community must consider, and therefore the international community takes this threat seriously. , The major dangers of nuclear terrorism include attacking or sabotaging nuclear power plants, stealing nuclear material and using bombs. Is dirty. Therefore, events such as terrorism, the use of weapons of mass destruction caused by destructive nuclear power, have led to the use of these weapons and the use of nuclear materials both from the standpoint of international law and ethics and values. Declare human beings forbidden. However, the present study, developed using a qualitative research method based on a library-based descriptive-analytical approach, seeks to analyze and examine the legal, value and ethical approaches of the United Nations and the international community in the fight against nuclear terrorism. The result of the research is that the international community's joint approach and actions on nuclear hazards, the use of the aforementioned weapons, and humanitarian responses to UN principles and principles, are the most effective way to combat Terrorism is nuclear, and it concludes that it has an undeniable focal point in the fight against nuclear terrorism, through measures such as the formulation of important multilateral treaties aimed at preventing terrorist groups from operating. , Protecting Fissile Nuclear Material, Strengthening International Atomic Energy Agency Role, Increasing Commitments For the nuclear industry and increase the liability of the Security Council, can play an important role and Tasyrgzardrmbarz•h nuclear terrorism and maintaining peace and international security will be. Manuscript profile
      • Open Access Article

        6 - The concept, basis and position of the component of criminal behavior of the material element of crimes against property and property
        Hossein  Khaninzadeh Ahmad Hajidehabadi Ali Mazidi Sharaf Abadi
        Legal scholars consider “criminal behavior” to be one of the few components of the material in analyzing the three elements of crime and, in particular, the material element of the crime. There are a variety of issues, topics, and perceptions. The ambiguities and challe More
        Legal scholars consider “criminal behavior” to be one of the few components of the material in analyzing the three elements of crime and, in particular, the material element of the crime. There are a variety of issues, topics, and perceptions. The ambiguities and challenges raised in both the quantitative and the specific legal complexities of criminal behavior in "Property and Property Crimes" are more prominent. Therefore, this article attempts to explain and understand "the concept, basis and position of the component of criminal behavior of the material element of crimes against property and property" through a descriptive-analytic method using library resources and written texts and opinions and perspectives. Various issues, issues and issues are discussed and analyzed. To this end, this article has been divided into three sections: "conceptual", "theoretical foundations" and "position" of criminal behavior from the material element of crimes against property and property. The results of the investigations in this regard show that, first of all, in the case of crimes against property and property, the concept of positive and negative criminal behavior contains both the meaning of this component. Secondly, the "basic verb" theory of crime, with all its differences and variations, has a common element called "voluntary physical movement" and crimes against property and property are no exception, however, the predominant crime of property and property is The passage of the verb can also be realized, and if it is customarily viewed as a causal relation, it can be considered a crime in most crimes against property and property. Manuscript profile
      • Open Access Article

        7 - Adherence to the ethics of the application of information technology in the prevention of the state of the fixed crimes
        behroz saki Sayed Mahmood  MirKhalili Syed Hosein hashemi
        Criminal law prevention is one of the principles of criminal justice policy; the crime prevention process comprises a series of criminal and non-criminal actions in the legislative, judicial and administrative areas. Behaviors committed in the territory of a registrar i More
        Criminal law prevention is one of the principles of criminal justice policy; the crime prevention process comprises a series of criminal and non-criminal actions in the legislative, judicial and administrative areas. Behaviors committed in the territory of a registrar in violation of the laws and regulations of this jurisdiction shall be considered as criminal offenses. Prevention measures, like any other crime, are also considered. In a penal system, how to prevent crime by its type and its proportion to the crime committed, as well as its efficiency and success, are issues that have always been addressed by those involved; using crime prevention strategies. The situation can provide the best, most effective and most comprehensive way of preventing criminal offenses, so we have attempted in this article to examine various methods of preventive and explain them in the realm of the criminal offenses specifically and objectively. Learn about the application of information technology in this field and its implementation process in Iran and on the other hand analyze and evaluate Quality creative and privacy of individuals in the use of information technology in situational prevention of crime, we will register. Manuscript profile
      • Open Access Article

        8 - Consumer characteristics and behavior and its effect on impulse buying(case study of Mashhad chain stores)
        عباس شریفی پور Hadi  i Bastam Ali   Hosseinzadeh Alireza Pooya
        An examination of consumer behavior when buying from chain stores has shown that a significant portion of customers' purchasing volume is impulse and unplanned, so this research seeks to identify consumer characteristics and behavior and its impact on impulse buying in More
        An examination of consumer behavior when buying from chain stores has shown that a significant portion of customers' purchasing volume is impulse and unplanned, so this research seeks to identify consumer characteristics and behavior and its impact on impulse buying in chain stores in Mashhad from the perspective of ethical marketing . The present study is a survey research, a research study and a goal-oriented study, a research-developmental study. The statistical population of this study is the customers of Mashhad chain stores. The sampling method was based on cluster sampling. The standard questionnaire was used to collect the required information and the partial least squares method and Smart PLS software were used to analyze the data. Based on this analysis, the effective factors including individual characteristics, situational characteristics, motivational characteristics and product characteristics have been identified and the results show the effect of all the above factors on the impulse buying behavior of customers from Mashhad chain stores based on consumer characteristics and behavior are among the characteristics and individual and situational factors that have the greatest impact on the impulse buying behavior of customers from chain stores. Manuscript profile
      • Open Access Article

        9 - Investigating and Evaluation morality of reconsideration of contract in Iranian Law and Shiite Jurisprudence
        Pour Andokht  Azizi Nejad Ali  Almasi tayeb afsharnia
        In spite of the acceptance of the principle of contractual necessity in all legal systems and the need to respect the conflicting provisions of the parties, the impact of social and economic events between the conclusion of the contract and the enforcement of the contra More
        In spite of the acceptance of the principle of contractual necessity in all legal systems and the need to respect the conflicting provisions of the parties, the impact of social and economic events between the conclusion of the contract and the enforcement of the contract is undeniable. In principle the freedom of contracts, In the event of unforeseen events and a radical change in the circumstances of the conclusion of the contract, the possibility of termination or revision has been provided to the party experiencing unforeseen difficulties or losses as a modification of the contract. Given that the principle of contract freedom is rooted in ethical principles, Thus, clarifying the ethical principles of contract law will be effective both in negotiating and concluding and enforcing it, and in limiting the principle of free will and sovereignty. The study of institutions such as possession of property, prohibition of abuse of power, prohibition of harm to others, indecency, and other institutions clearly show that their main and major basis are ethical principles and principles. Therefore, in the present study, after expanding the conceptual space of the research topic, we will examine the modification of the contract and its governing principles. The research method is descriptive-analytical and data collection is in libraries. According to the research findings, modification of the contract is a concept that is accepted in both national law and Islamic jurisprudence, Because the principle of contractual freedom permits the parties to the contract to impose any correct condition in the contract, it is possible to modify the contract in Imamieh jurisprudence by resorting to the three jurisprudential principles of " the juristic rule of “negation of harm and difficulty ", " prohibition of detriment " and " the juristic rule of “what is possible " but in Iranian law Modifications to the contract can be accepted on the basis of " occurredlesion theory " and "theory of change of circumstances". Manuscript profile
      • Open Access Article

        10 - A philosophical approach to the intersection of ethics and emotion
        Seyyed Ahmad  Fazeli Mojtaba  Jafari
        Emotions are concerned about by philosophers because knowledge, happiness, and ethics that have been a longstanding concern of philosophy, have some intersects with emotions. They have, therefore, tried to show the value and place of emotions in the acquisition of knowl More
        Emotions are concerned about by philosophers because knowledge, happiness, and ethics that have been a longstanding concern of philosophy, have some intersects with emotions. They have, therefore, tried to show the value and place of emotions in the acquisition of knowledge of happiness and moral life. Their focus, in comparison with scientists, is more on an abstract analysis of emotions. Exploring the nature of emotion leads to several philosophical issues, such as: What are the differences between emotions? Is it evaluating, that is, whether it has to be taken as evaluative judgments, or perceptions, or something else? What is the epistemological status of emotions and their relation to evaluative judgments? What is the relationship between motivation and emotion? And finally, what its role in the moral life, and what effect does it have on the development of virtues and moral character?. Manuscript profile
      • Open Access Article

        11 - Refreshing the dedication of the legal person To the development of ethical institutions
        kian fulladi
        One of the neglected capacities about the concept of "legal personality" in the legal system of Iran is its application for the development of the territory of the Devotion entity. In this approach, the Benefactor, by creating a legal person, devotes to this legal exist More
        One of the neglected capacities about the concept of "legal personality" in the legal system of Iran is its application for the development of the territory of the Devotion entity. In this approach, the Benefactor, by creating a legal person, devotes to this legal existence, thus giving the person a legal status in the form of the endowment of property. By devoting a legal person, it is possible that every financial item to be deposited in the property of a legal person and that devotion to be developed. In this way, the constraints that limit the scope of the devotions, such as objectivity, will be deleted, without prejudice to the definitive foundations of the concept of devotion, and as a result, by extending the scope of this legal jurisprudential institution, more arenas and individuals will have the opportunity to enjoy the Devotion. The review of the concept of personality and legal personality, as well as legal jurisprudential principles of the Devotion, provides valid credentials for accepting this approach in the legal system of Iran, which have been discussed in this paper. Manuscript profile
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        12 - Examining contract termination in Iranian law by comparative study with the principles of international trade agreements
        Masoumeh  Ghadirian Mozafar Bashokouh Alireza  Lotfi Dudran
        The upward trend in the internationalization of contracts, especially international business contracts, requires the adoption of laws in harmony with other well-known legal systems. To avoid problems due to differences in the methods and methods used to regulate interna More
        The upward trend in the internationalization of contracts, especially international business contracts, requires the adoption of laws in harmony with other well-known legal systems. To avoid problems due to differences in the methods and methods used to regulate international trade, the coordinator internal regulations are imperative with the passage of laws and other regulations. Regarding this issue, the present article deals with the comparative analysis of the guarantees of violations of contractual obligations in Iranian law and the principles of international trade agreements with the aim of explaining the rules governing the guarantee of implementation and its implementation with domestic law. Problems and issues related to the performance of contractual obligations are a series of substantive issues, and the most important part of the contracts is the guarantee, which is described in the Unidroit principles in chapter seven, which is discussed in the treatise. The performance bonus that is presented in most legal systems In case of violation of contractual obligations, they can be resorted to out of three categories. At first sight, it may require the execution of the same contractual obligations from the obligated party. The second one can request alternative compensation from a committed one, which is usually done by paying money and finally, it can cancel the contract, which seeks to examine the distinction and sharing of the guarantees of violations of contractual obligations in Iranian law and the principles of international commercial contracts. According to the research, despite the many similarities between the two, differences it is also seen that they are not so important and can be adjusted by using other institutions in Iranian law. Manuscript profile
      • Open Access Article

        13 - Status of Upbringing Children in Shi’a Jurisprudence and Education System
        Mir Ahmad  Mousavi Aqdam Mohammad  Jaafari Harandi
        Although the issue of upbringing and educating children falls within the scope of psychology and educational sciences, it cannot be understood in isolation from law and liability and based on the insights from jurisprudence sources, Family, society and government are re More
        Although the issue of upbringing and educating children falls within the scope of psychology and educational sciences, it cannot be understood in isolation from law and liability and based on the insights from jurisprudence sources, Family, society and government are responsible in this regard, Hence, it is felt that the study of such an issue cannot be confined to psychology and educational sciences and the science of jurisprudence should also address it. Due to such a necessity, the present paper seeks to elaborate on the concept of upbringing and its related terms and define the status of upbringing in Shi’a jurisprudence and education system. The study concludes that although encouragement, playing and respect are generally considered better than punishment, sometimes punishment and correction with specific mechanisms may even be more effective and result in the improvement of wrong deed and at least prevent the re- occurrence of crime and abnormality. Manuscript profile