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        1 - Investigating the Relationship between Islamic Labor Ethics and the Organizational Commitment of Employees and Its Impact on the Functional Dimensions of Industrial Clusters (Case Study: oil, Gas and Petrochemistry Industrial Clusters in Markazi Province)
        reza yadegari Kamaleddin  Rahmani Farzin Modarres Khiyabani
        Each organization is trying to develop and improve the level of organizational commitment and loyalty of its employees in order to obtain sustainable benefits. One of the effective factors, emphasized in various researches, especially in the religious researches, is the More
        Each organization is trying to develop and improve the level of organizational commitment and loyalty of its employees in order to obtain sustainable benefits. One of the effective factors, emphasized in various researches, especially in the religious researches, is the role of ethics in achieving this aim. In recent years, ethics has become especially important because of the failure of large companies and crises in various businesses. The main purpose of this study was to investigate the relationship between Islamic labor ethic and organizational commitment and loyalty of employees and its impact on the functional dimensions of industrial clusters. In this research, the statistical population of the survey was the cluster of oil, gas and petrochemistry equipment manufacturers in Markazi province. the sample was selected among managers of companies active in this cluster through the Cochran formula. Data were collected through studying previous study and standard questionnaires and researcher-made questionnaires. To assess the reliability of these questionnaires, Cronbach's alpha test was used. The research hypotheses were tested using the Structural Equation Modeling (VAR) method via Smart PLS software. The results showed that there is a positive and significant relationship between Islamic labor ethic and the functional dimensions of industrial clusters in this statistical population. Also, the organizational commitment of employees plays a mediating role in the relationship between Islamic Labor ethic and functional dimensions of industrial clusters. Manuscript profile
      • 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 More
        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 profile