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      • Open Access Article

        1 - Perceived ethical climate in organization: the concepts and classifications
           
        While there are numerous organizations including moral climate, important for most organizations was perceived ethical climate and ethical behavior is affected employees. Human resources in today's world, the best competitive advantage of the company and any man more th More
        While there are numerous organizations including moral climate, important for most organizations was perceived ethical climate and ethical behavior is affected employees. Human resources in today's world, the best competitive advantage of the company and any man more than any other time, the theory of organization and management has become important. Human resources as much as it can help organizations compete, can also be a major obstacle in the way of organization. The research method is analytical and data collection for the library. In this study attempted to perceived ethical climate models and concepts are examined from the perspective of different theorists. Among several categories about perceived ethical climate, Victor and Cullen ethical climate theory, Vidaver and Cohen ethical climate continuum theory, the Webber theory of ethical climate and Arnaud the theory of moral decision-making processes in this study were investigated Manuscript profile
      • Open Access Article

        2 - 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 More
        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 profile
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        3 - An Analysis of the Ethical and Legal Nature of International Rules in International Commercial Arbitration
        amin rostami Masoud zamani manochehr tavasoli naeini
        International law books on arbitration have discussed, and in a brief and transient way, the nature and nature of the rules of international trade arbitration, and most of the books and articles on this subject have been published abroad. Since arbitration is one of the More
        International law books on arbitration have discussed, and in a brief and transient way, the nature and nature of the rules of international trade arbitration, and most of the books and articles on this subject have been published abroad. Since arbitration is one of the most important and common ways of resolving disputes in international business litigation, this research can help to identify its substantive dimensions and thus be effective in responding to existing uncertainties. And in this research, the nature of the rules of ethics in international commercial arbitration has been examined ethically and legally. And the researcher concludes that although the rules of international commercial arbitration imply a modality of ethics, but because ethics is a matter of credit and ultimately abstraction, the rules of international law in international business arbitration cannot be ethically In the conventional sense, it is examined and made clear because the relation between ethics and interest in international relations is of the contradiction. And these rules should be seen as a purely legal tool, derived from the rules of public order whose ethics are one of the constituent elements of its legal approach Manuscript profile
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        4 - Jurisprudential Study of Cucumber and Goodwill in Khamseh Religions and Its Relation to Business Ethics
        Abdollah Narooyi Javad panjepoor Siamak Baharlooyi Ahmad Abedini
        The Islamic Shari'a is known for its perfection because it has raised religious and secular issues in its prominent laws. Although the Shari'ah is based on belief and worship, this does not mean that they are worldly affairs and that a large part of Islamic jurisprudenc More
        The Islamic Shari'a is known for its perfection because it has raised religious and secular issues in its prominent laws. Although the Shari'ah is based on belief and worship, this does not mean that they are worldly affairs and that a large part of Islamic jurisprudence constitutes financial transactions. Most people's disagreements over trade are about the highs and lows of the term, especially when it is combined with ignorance or deception, and the jurists interpret it as "groaning". On the one hand, the present article examines the realization of the subject of the Qur'an, including the background, legitimacy, circumstances, instances and cases of fall of the cucumber in the Khamseh religions, and on the other hand, reviews the reasons and forms of its realization in the transaction and its religious status. Paid. Often cucumber is a legitimate cabbage, but cabbage causes a cucumber that has some proof requirements, one of which is gross cabbage. However, not with change or one of the successors in the position of stress. There are some cases of cucumber but cucumbers do not prove to be stable, such as in cases of cucumber fall. Manuscript profile
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        5 - The key components of Islamic branding for entry in to international markets in small and medium business enterprises food indust
        Seyedeh Fattaneh  Moghimi seyyed mahmoud  shabgoo monsef kambiz shahroodi narges  delafrooz
        The purpose of this research is Identify and explain the key components Islamic branding model for entering international markets in small and medium businesses the Food industry.In terms of the purpose of the research ,it is of the applied type and in terms of the meth More
        The purpose of this research is Identify and explain the key components Islamic branding model for entering international markets in small and medium businesses the Food industry.In terms of the purpose of the research ,it is of the applied type and in terms of the method of conducting the research , it is a combination that has been done successively in two parts, qualitative and quantitative.First, in the qualitative section , in order to achive the objectives of the research, using semi-structured indepth interviews with 14 experts, specialists and professors in the fild of branding, Islamic branding and marketing, who have been selected by the snow ball method and with using open and central coding of Islamic branding components, including three main components(views and approaches, weaknesses and threat,strengths and opportunities),fifteen sub-components and fifty-one indicators of Islamic were identifie and classified.Then, in a quantitative step, the survey questionnairc was descriptive research method and using cluster sampling method and through the researcher-made questionnaire tool, the opinion of managers and marketing experts in small and medium businesses the Food industry in the country which according to the information obtained from the Ministry of Mining Industry and Trade, 8618 companies are operating, has been collected. The sample size was 364 using cochran’s formula, which was selected by cluster sampling from the statistical population. For quantitative data analysis, confirmatory factor analysis and sample T-test Amos software were used.The research findings of the quantitative section indicate that the component of views and approaches had the highest rank among the main components, the conceptual approach is the most important among the views and approaches, the most important strength and apportunity of Islamic teachings, the most important weakness and threat of investment risk. Manuscript profile