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      • Open Access Article

        1 - Characteristic & requirements of extra-role behavior in educational organization from the viewpoint of holy Quran
           
        The success of organizations at current age depends on behaviors that are beyond formal necessities and no formal reward has been granted to them. In management these acts are called Extra-role behavior. The goal of this research is to identify the characteristic & requ More
        The success of organizations at current age depends on behaviors that are beyond formal necessities and no formal reward has been granted to them. In management these acts are called Extra-role behavior. The goal of this research is to identify the characteristic & requirements of these actions in educational organization from the viewpoint of holy Quran that has been done by examination of evidences and documents and analysis of qualitative content and by the inductive-deductive method. The research findings show that extra-role behavior in Quran has characteristic such as Process-Oriented, self–sublimity along the organization’s efficacy, hierarchy and dependency on divine achievements. The requirements of extra-role behavior are include: Purpose-Oriented, protection of action, avoidance of Role Overload & …. In Monotheism view some of necessities are related to the apparent aspect of act that neglecting them damages appearance of action and others are related to internal aspect of act that in their absence the action may have apparent ideality but is worthless and undesired due to its nature. The comparison of research’s results with management shows that despite of commonalities, the whole characteristic & requirements In Monotheism worldview in management has either not been granted or has been neglected Manuscript profile
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        2 - 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
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        3 - The effect of Islamic work ethics on organizational culture and organizational health in RIPI
           
        In this paper the effect of Islamic work ethics on organizational culture and organizational health in Research Institute of Petroleum Industry (RIPI) is studied. Statistical population includes all employees who are working at RIPI. By using of Cochran test, 314 person More
        In this paper the effect of Islamic work ethics on organizational culture and organizational health in Research Institute of Petroleum Industry (RIPI) is studied. Statistical population includes all employees who are working at RIPI. By using of Cochran test, 314 persons are selected randomly as a sample in this study. The research methodology is descriptive and standardized questionnaires are used to collect data. To assess the relationships between latent variables in the conceptual model structural equation modeling is used. The results of analysis reveale that, there is a significant positive correlation, among these variables. Also in this study, the role of organizational culture as a mediator variable in the relationship between Islamic work ethics and organizational health is confirmed Manuscript profile
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        4 - Meta-analysis of studies related to Islamic Work Ethics
             
        Subject: Neglect organizations work ethic and weakness in ethics in dealing with human resources can create problems for organizations. Also discussion of ethics and especially Islamic work ethics is important in Iranian society. This attention to Islamic work ethics ha More
        Subject: Neglect organizations work ethic and weakness in ethics in dealing with human resources can create problems for organizations. Also discussion of ethics and especially Islamic work ethics is important in Iranian society. This attention to Islamic work ethics has made in recent years much research done on the related variable in the workplace. Due to an increase in Islamic work ethics research and identify the related variable to it، this study aimed to investigate the related variable to Islamic work ethics in research conducted in Iran. Method: The research method of this paper is the meta-analysis. Population of the study almost scientific papers that are the subject Islamic work ethics in 2001 and 2015 were published. Finally، 16 papers selected and analyzed with the Comprehensive Meta-analysis software. Results: The results showed that relationship of 16 variables was evaluated with Islamic work ethics in previous research. Among these variables، organizational commitment، organizational justice and job satisfaction had the most related to Islamic work ethics. The results of the meta-analysis showed that the effect size between organizational commitment and Islamic work ethics approximately 0.55، was in high level. Also relationship between justice culture and Islamic work ethics was about 0.53 and in high level. Results show that the combined effects of the relationship between job satisfaction and Islamic work ethics the equivalent of 0.27، was in weak level. Manuscript profile
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        5 - Investigation The Alignment of moral values and organizational communication (Case of Study: Infrastructure communication co.)
        Mohammad   
        The aim of this study was to evaluate the alignment of moral values and organizational communication that the study was conducted in Telecommunication Infrastructure Company. Since no study has been done on the alignment of moral values and organizational communication More
        The aim of this study was to evaluate the alignment of moral values and organizational communication that the study was conducted in Telecommunication Infrastructure Company. Since no study has been done on the alignment of moral values and organizational communication ، This study could reveal alignment moral values with organizational communication. Statistical Society is Managers and employees of Telecommunication Infrastructure Company، which according to the sample of 284 people were selected for sampling. The research method is survey. Data were collected through questionnaires and The research questionnaires، including questionnaires Hunt et al (1989)، Syngapkdy et al. (1996) and residents (1394) is used. The validity of the questionnaire was given to a number of specialists and senior managers and reached to confirm them and The Reliability of SPSS software through Cronbach test of reliability was demonstrated. The findings also showed، In the official relations only component in the ethical values of responsibility creates a direct and significant relationship and In informal relations components of commitment، fairness، responsibility and participation in a direct and significant relationship creates moral values and It was determined by regression analysis ، There is a alignment moral values and organizational communication Manuscript profile
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        6 - The Role of Islamic Work Ethics and Service Culture on Organizational Citizenship Behavior, Accountability, and Social Responsibility
            Abolfazl Ghasemzadeh
        The current research is done to investigate the mediatory role of Islamic work ethics (IWE) on relationship between Service Culture and Individual Accountability, Organizational Citizenship Behavior and Social Responsibility among staff of Tabriz and Shahid- Madani Univ More
        The current research is done to investigate the mediatory role of Islamic work ethics (IWE) on relationship between Service Culture and Individual Accountability, Organizational Citizenship Behavior and Social Responsibility among staff of Tabriz and Shahid- Madani Universities. The statistical population was included of company staff among whom 200 Faculty’s member were selected using Cochran formula. The research method was descriptive– correlative method– and was applied standard questionnaires for gathering information. In order to evaluate relation between measured and latent variables in the conceptual model, the structural equation model was utilized. The results indicate that, there is a positive and significant correlation between these variables excepting the path of service culture and social responsibility. Moreover, the mediator role of IWE in relation between variables of service culture & social responsibility and also service culture & individual accountability was approved. Manuscript profile
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        7 - The Relationship between Work Ethics and Organizational Citizenship Behavior in Selected Personnel of Tehran University of Medical Sciences and Health Services
        Mohammad reza Rabie Mondajin saeid sayyad shir,kosh
        The purpose of this study was to identify the relationship between organizational ethics and organizational culture among selected staff of Tehran University of Medical Sciences. The research method is an applied and descriptive study type survey. The statistical popula More
        The purpose of this study was to identify the relationship between organizational ethics and organizational culture among selected staff of Tehran University of Medical Sciences. The research method is an applied and descriptive study type survey. The statistical population includes the selected staff of Tehran University of Medical Sciences with over 2,000 people and sample size according to Cochran formula. 426 people were selected. The data gathering tool was a questionnaire whose validity was confirmed by experts and confirmed by Cronbach's alpha method. The Kolmogorov-Smirnov test was used to measure the normal or abnormal data of the research, and also the Pearson test was used to confirm or disapprove the research hypotheses. The results of the research show that the accuracy, willingness and willingness of work, duty, freedom of action, initiative, responsibility, honest work, belief in work, motivation, agility in work, sense of efficiency, and doing work with seriousness and Respect for others, the function of the aggregation and worker spirit of the ethical dimension of work can be by taking any timely decision on work, preventing protests, helping newcomers, tolerating heavy work, being at work, attending meetings, keeping clean. The workplace and, ultimately, the organizational progress. Findings indicate that there is a relationship between work ethic and organizational citizenship behavior at university staff and have a significant impact on the university. Manuscript profile
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        8 - 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 More
        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 profile
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        9 - 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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        10 - Designing an ethical model for human resource development for Public Agencies
        Vahid  Hajilo Gholamreza  Memarzadeh Mahmood  Alborzi
        Achieving ethical orientation in economic development is considered a way to turn the threat into opportunity. In addition to paying attention to the strategic position of ethics in organizational success, Iranian directors are embracing business ethics based on religio More
        Achieving ethical orientation in economic development is considered a way to turn the threat into opportunity. In addition to paying attention to the strategic position of ethics in organizational success, Iranian directors are embracing business ethics based on religious concerns and values of society. Development of human resources is one of the essential requirements of the organization, which necessitates its connection with ethical values is inevitable because negligence and injustice in its implementation lead to lack of individual and organizational development. This article aims to provide a model of the ethical development of human capital for Iranian Public Agencies. The research is applied in terms of purpose and is survey in terms of nature with a combination of quantitative and qualitative approach. In designing the model, Philips and Bandura's human development model have been considered with an ecological approach. Human capital development has been investigated in three dimensions of empowerment, talent management and knowledge management in order to achieve optimal combination. To collect data, interviews with experts were used and a fuzzy Delphi technique, multi-objective math functions and GAMS software, were used for analyzing. Based on the findings, the level of empowerment variable is 0.5, knowledge management is 0.4 and talent management is 0.4. In a desirable situation and at the level of 100% efficiency, the empowerment level was 0.6, knowledge management level was 0.56 and talent management level was 0.53. Also, 11 factors were identified as ethical and cultural barriers to human resource development. The results showed that there is a significant difference between the desirable and existing status of empowerment, talent management and knowledge management. Manuscript profile
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        11 - The analysis of the doctrine of the intellectual property support structure of nanotechnology in the World Trade Organization
        Reza  Soudi Seyyed Qasim  Zamani Abu Mohammad  Asgerkhani
        The World Trade Organization (WTO), as a regulator, has begun to harmonize some of the principles governing intellectual property protection. Although the role of resolving disputes by the organization is also remarkable, it should be noted that part of the activities o More
        The World Trade Organization (WTO), as a regulator, has begun to harmonize some of the principles governing intellectual property protection. Although the role of resolving disputes by the organization is also remarkable, it should be noted that part of the activities of the World Trade Organization include the principles that underpin the protection of intellectual property. Since nanotechnology is one of the technologies that requires serious intellectual property protection from its inventions, it seems necessary to provide a framework for supporting this technology. On the other hand, it should be pointed out that the frameworks specified in the TRIPs are sometimes not in line with the existing situation, and it seems that some features of nanotechnology are not well considered. It is therefore proposed that the Nanotechnology Doctrine be considered in support of nanotechnology in the framework of the WTO rules, because the features in nanotechnology have made some conditions for supporting this technology different from other inventions of technology. In this paper, we try to place the World Trade Organization as a regulator in relation to intellectual property, especially nanotechnology, and, finally, consider the framework of the Nanotechnology Support Doctrine in accordance with the foundations of the World Trade Organization. Manuscript profile
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        12 - 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
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        13 - The Importance and Position of Principal Organs of United Nations Organization in the Framework of United Nations Charter
        Saeedeh  Golkar Seyyed Mohammad Hashemi
        The end of Word War II and in 1945, the United Nations Organization has formally established by50 countries as signatories of the Charter. Having 192 member states in 2006 of almost all countries of the world, the Organization is considered as the largest international More
        The end of Word War II and in 1945, the United Nations Organization has formally established by50 countries as signatories of the Charter. Having 192 member states in 2006 of almost all countries of the world, the Organization is considered as the largest international organization. Many organizations and bodies are active under the supervision of the United Nations. Among the principal organs, the strongest one is the Security Council that includes five permanent members who enjoy veto power in the Council’s making decisions. Enlargement of member states and activities of the United Nations and the plurality of its subsidiary international institutions and organizations, which include most parts and activities of the countries in vast fields, make it necessary to review the framework and performance of this Organization more than ever. The author of the present article tries to study the status of the principal organs in the framework of the United Nations Charter. Manuscript profile
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        14 - Presenting an Excellence Model for Organizational Culture (Case Study of the refah kargaran Bank)
        Majid  Abolghasem Iraj  Soltani
        These models can be specifically used by financial institutions and banks. To achieve this goal, the researcher has used quantitative and qualitative methods The research method consists of developmental and practical goal and mixed research approach (quantitative More
        These models can be specifically used by financial institutions and banks. To achieve this goal, the researcher has used quantitative and qualitative methods The research method consists of developmental and practical goal and mixed research approach (quantitative and qualitative). Therefore, at first, in a library, the criterions were indicated after surveying 34 reliable and global cultural models and also organizational excellence patterns. At first step, by using questionnaire to collect information at the qualitative stage, main groups of the template were delineated purposefully from 15 professors of human resource and cultural management field (homogeneous group). Then by using the Fuzzy Delphi method on 30 university professors, managers and experts in human resources and banking (heterogeneous group), main groups, subgroups and indicators were identified. The lowest value, the most appropriate amount and the highest number of privileges were given. The information were collected by analyzing the content and compiling a checklist and the basic research model was compiled by applying the Delphi method Data analysis in the qualitative section was performed using Delphi method and Soft Excel software and in the quantitative section, the data were analyzed with the aid of SPSS24 software and LISREL. Finally, Excellence Model of Organizational Culture was identified in 6 main groups, 24 sub-groups and 114 indicators as a suggested model of organizational culture for the Rehab Bank. Manuscript profile
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        15 - Provide a successful evaluation model of public policy based on professional ethic
        Sara  Hajatpour karamolah daneshfard Mohammad Taban ghanbar amirnejad
        Throughout the world, a variety of strategies are used to evaluate policies and reduce the intangible and intangible consequences of defective policies, in line with international approaches that propose policies and tools to improve the assessment of organizational pol More
        Throughout the world, a variety of strategies are used to evaluate policies and reduce the intangible and intangible consequences of defective policies, in line with international approaches that propose policies and tools to improve the assessment of organizational policies for those organizations. In this study, several evaluation approaches have been presented by various scholars who try to improve the quality of implementation of policies and reduce dissatisfaction and tensions caused by their inaccurate evaluation. This study seeks to provide a desirable model for evaluating the .The research community was composed of two groups composed of experts in the field of non-random sampling method of selective type and for managers and stakeholders community, a multi-stage sampling method was used. It seems that the findings of the research and the proposed model have the potential to be proposed as a strategy for an appropriate and effective evaluation of policy makers in this field, as well as suggestions for effective ethical evaluation in the organization and subsequently improving the quality of policy implementation Public in that organization.implementation of public policies in the social welfare organization as a public non-governmental organization. Manuscript profile
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        16 - The ethical compatible of a conceptual model for promoting the determinants factors for retention of professional staff Case Study: National Oil Company
        gholamreza amjadi Karamallah Daneshfard Amir Hossein  Mohammad Davoudi
        The purpose of this research is to identify the determinants factors of rtention of professional staff at the National Oil Company. This research is carried out in a qualitative and exploratory approach. For this purpose, after reviewing the literature and theoretical f More
        The purpose of this research is to identify the determinants factors of rtention of professional staff at the National Oil Company. This research is carried out in a qualitative and exploratory approach. For this purpose, after reviewing the literature and theoretical foundations, this research determines the determinants factors affecting retention of professional staff and the initial model of research is that set and after the implementation of the Delphi technique in three rounds the final model of the study was prepared. The experts of this research consist of 15 N.O.C managers and 15 university faculty members selected through targeted sampling. Validity of Delphi questionnaire was used to determine the validity of the content and validity of the scribes and also to determine the reliability of the theoretical saturation method. In first and second steps of Delphi, a number of indicators such as social support, … and several other indicators with an average of less than 4.5 were excluded from the model and the rest of Indices were provided to the experts, which was approved at this stage. The result of this assessment led to the confirmation and finalization of the general framework of the conceptual model of research. Findings show that organizational, individual and cultural factors affect the mediating variable "employee’s attitude" and the most frequent is the effect of organizational factors on employees' attitude. Also, these factors affect the "retention of employees" as the criterion variable Manuscript profile
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        17 - The right and duty in the social security system are the law and moral duty of the state
        mohammadreza najafabadipour Abolfazl Jafargholikhani tayebe balvardi
        (Premium Unification of the employer's contribution rate guild in the social security organization to support Iranian production) There is a link between the right and the duty in the social security system, that is to say, every one has the right to be in charge of it More
        (Premium Unification of the employer's contribution rate guild in the social security organization to support Iranian production) There is a link between the right and the duty in the social security system, that is to say, every one has the right to be in charge of it.. The right to social security has been recognized as a fundamental right in order to safeguard the interests of individuals in the individual and social spheres against governments, they are also responsible for implementing this right Islamic Republic of Iran has been formulated in three layers the the social security system in of Of insurance, support, and assistance The social security organization is one of the organizations that plays a fundamental role in the insurance strategy and in the part of the participatory system by paying the premium to the share of employers, workers, and the share of contributions by the government in implementing Article Principle 29 of the Constitution has a fundamental role. The Law on Employee Benefit Exemption has been approved by the employer for 5 people in 1362to support manufacturing, technical and industrial workshops in order to support domestic production, although the number of workshops is reduced every day The purpose of this paper is to express the right and duty for eliminating discrimination, protecting the domestic economy and Premium Unification the premium rate in all workshops. Manuscript profile
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        18 - Alignment Model Design of Individual-Organizational Interests (The Case Study of Bank Melli Branches in Golestan Province)
        Amirhossein Amirkhani Mohammad Reza  Tat
        The aim of the present study is to design a model for aligning the individual-organizational interests in Golestan's Bank Melli Branches. In this study, exploratory sequential mixed method is applied as research approach. This research, due to applying sequential mixed More
        The aim of the present study is to design a model for aligning the individual-organizational interests in Golestan's Bank Melli Branches. In this study, exploratory sequential mixed method is applied as research approach. This research, due to applying sequential mixed method in terms of identifying components and screening management experts who had outstanding experiences and researches related to the human resource management field, using Delphi Technique, 20 people were investigated and polling conducted through snowball sampling method and also process modeling was done. Statistical population included all the Golestan's Bank Melli employees that were 98 people. Quantitative part was surveyed by using structural equation model and SMART-PLS software. This research enjoys researcher-made questionnaire as a data collection tool for alignment index of individual-organizational interests. The results demonstrate that the most important component is alignment of individuals' goals sharing factor in organization goals with relative weights of 0.985 ranked first and management based on values ranked at the last position with relative weights of 0.718. Also, there is significantly a meaningful relationship between structural, behavioral, process, and contextual factors. Manuscript profile
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        19 - Investigating the relationship between organizational trauma and organizational silence according to the mediating role of managers' emotional intelligence (Case study: Bank Mellat companies)
        leila moallemian masoud haghighi Alireza Rezghirostami
        Organizations are facing turbulence and transformation. This requires that they be able to stay on the competition stage by adopting solutions to the severe shocks that result from these transformations. Organizational trauma theory is one of the newest theories in the More
        Organizations are facing turbulence and transformation. This requires that they be able to stay on the competition stage by adopting solutions to the severe shocks that result from these transformations. Organizational trauma theory is one of the newest theories in the field of organizational behavior and management, which is examined with the aim of psychological and physical effects on the individual and group in an organization. The purpose of this study was to investigate the causal relationship between organizational trauma and organizational silence due to the mediating role of managers' emotional intelligence. The present research is considered as a descriptive-survey research in terms of applied purpose and in terms of data collection. The statistical population of the study is 758 managers and experts of Bank Mellat companies who have selected a sample of 255 people using simple random sampling method. A questionnaire was used to collect information. For data analysis, Smart PLS software have been used. The results show that organizational trauma has a positive and significant relationship with organizational silence and organizational trauma has a negative and significant relationship with emotional intelligence. There is also a significant negative relationship between emotional intelligence and organizational silence. Given the degree of organizational silence, it is necessary to pay more attention to the factors affecting organizational trauma. The consequences of organizational trauma have many destructive effects on organizations, especially human capital, the result of which is manifested in organizational silence. Manuscript profile
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        20 - Identify criteria and components affecting ethical principles and provide an appropriate model in the electronic banking system
        Gholam Reza  Amjadi
        Ethics in the banking industry has a wide range of applications that strongly influence the decisions of depositors, investors and borrowers. The main mission of banks is to adopt and establish optimal methods of supply, allocation and distribution of financial resource More
        Ethics in the banking industry has a wide range of applications that strongly influence the decisions of depositors, investors and borrowers. The main mission of banks is to adopt and establish optimal methods of supply, allocation and distribution of financial resources and expenditures at different levels of society in accordance with the needs of the future so that while conducting financial activities, not only morals in society are not damaged but also promoted. . The aim of this study was to identify the criteria and components affecting the ethical principles in the electronic banking system and in terms of method is among the qualitative research with an exploratory approach. For this purpose, after reviewing the literature, background and theoretical foundations of research, factors and criteria affecting the ethical principles in the country's banking system were identified and categorized. After performing the Delphi technique in three rounds, some components were removed from the adjustment list and the final model was prepared. The experts of this study consisted of 20 employees’ actives in the field of banking and electronic banking services who were selected from the statistical population by purposive sampling. In order to ensure the validity of the Delphi questionnaire, content validity and validity of the correctors were used, and for reliability, the theoretical saturation method was used. The result of this evaluation led to the confirmation and finalization of the general framework of the research conceptual model. Findings show that components such as customer confidential information, honesty and integrity, expertise and efficiency, customer orientation, voluntary responsibility, ethical responsibility, etc. are among the factors affecting the institutionalization of ethical principles in the electronic banking system. To be. Manuscript profile
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        21 - Criteria of human ethical decision making of managers in conditions of environmental complexity (Case study, Social Security Organization)
        Mahnaz Sarafraz Kakhki Mohammadreza Zabihi Seyed Mahdi Alvani Mahmood Alborzi
        Undoubtedly, the most sensitive activity that managers do in any organization is decision making. But today's world is so complex and chaotic that decision-making struggles with so many problems. In complex environments, information changes rapidly and covers a wide ran More
        Undoubtedly, the most sensitive activity that managers do in any organization is decision making. But today's world is so complex and chaotic that decision-making struggles with so many problems. In complex environments, information changes rapidly and covers a wide range. The point to consider in decision making is that it is not always successful, that is, there is always the possibility of success or failure, many factors affect the ability to make decisions. In today's complex world, decision-making has become a challenge for managers. The number of decision criteria, the variety of criteria and types of quantitative and qualitative decision-making methods and the need to consider them simultaneously, the importance of the effects and consequences of the decision and factors such as it add to the complexity of decisions. Regarding the criteria of human moral decision-making, it should be mentioned that the method of decision-making in the Islamic system is contingent and participatory, and the basis in this system is the important principle of "passion". The mentioned cases are more prominent among the managers of service organizations who are faced with a large volume of clients and as a result of immediate and instantaneous decisions, because the decision-making time is very short for them and it is possible to examine a variety of options. It fades in the traditional way. One of these very sensitive and concerned organizations is the Social Security Organization. Therefore, in order to analyze the factors affecting decision making, the present study examines the decision and its characteristics, decision models. Then, with the help of content analysis, the indicators and characteristics of each decision model are extracted. Finally, with the help of a panel of experts consisting of thinkers and managers of the Social Security Organization, and then identify the various factors affecting decision-making in this organization and factors affecting decision-making in various decision-making models according to the environmental complexity of the organization. have became. Manuscript profile
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        22 - The effect of using accounting information systems on the productivity of manufacturing firms with a professional ethics approach under study (car companies listed on the Tehran Stock Exchange)
        alireza hirad Mahdi  Faghani Ahmad pifeh ali payan
        The purpose of this study was to investigate the effect of applying accounting information systems on labor productivity in manufacturing firms in the period 2013 – 2018. With the help of IT software, the estimation of the model of the impact of accounting information s More
        The purpose of this study was to investigate the effect of applying accounting information systems on labor productivity in manufacturing firms in the period 2013 – 2018. With the help of IT software, the estimation of the model of the impact of accounting information systems on the productivity of the workforce in automobile manufacturing companies of Iran has been investigated. In order to analyze the statistical data of the present study, the information was first set up in the general information table or the maternal table, Then, all data were analyzed using descriptive and inferential statistics, using SPSS software, especially SPSS software. The results of testing the research hypotheses show that accounting information systems play an important role in labor productivity in manufacturing firms. The results showed that there is a positive relationship between accounting information systems and labor productivity in manufacturing firms. Therefore, it can be concluded that accounting information systems influence the productivity of labor firms in terms of effective management, decision making and performance control. And manufacturing companies that want to increase their efficiency in terms of profitability and adaptability to market changes can achieve this by investing in a proper accounting information system in their financial accounting processes. Manuscript profile
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        23 - 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
      • Open Access Article

        24 - Presenting a model for managing organizational trust in order to improve productivity and social accountability (Study case: Foundation of the Weakened of the Islamic Revolution)
        Mohammad Reza  Haji anzehaei Mehdi  Irannejad Parizi Reza Najafbagy
        Presenting a model for managing organizational trust in order to improve productivity and social accountability (Study case: Foundation of the Weakened of the Islamic Revolution)
        Presenting a model for managing organizational trust in order to improve productivity and social accountability (Study case: Foundation of the Weakened of the Islamic Revolution) Manuscript profile