فصلنامه اخلاق در علوم و فناوری
سال یازدهم شماره 4 (پیاپی 38، زمستان 1395)

◦Population aging, in both the developed and developing world, has put increasing demands on health resources. This has brought to the fore various ethical issues related to aging. This study explains ethical issues that confront people as they grow old. Ethical consideration has been considered as applicable suggestions.
◦: The most important ethical issues in aging are as followed: autonomy, justice, beneficence and non-maleficence. Attention to the ethical issues in aging has a great impact on health and policies. Results of this study stress on the necessity of governance manipulations on aging problems. The need to establish ethical guidelines which consider differences in religion, culture and so on is highlighted.

Although new technologies have been well expedite matters, but whether or not the community has faced the challenges of social morality. Despite acknowledgment by policymakers and planners to these issues, there has not been a concerted effort to explore them yet. This paper seeks to explore the issues of social ethics that technologies are facing.
This study consists of three sections. The theories of social ethics issues in general, which were extracted through the study of documents. Among them social ethics issues of technology were chosen by interview with technologists and academics who are involved in the technology and sociology. The conclusion of the study is the most important issues include moral trauma and the need for attention to the negative aspects of technology, lack of attention to the empowerment of people, institutional challenges of organizations related with new technologies, a lack of policy and planning for correct technologies and the need to conversion of the dominant social discourse improve to the majority social movement.

Professional ethics is a kind of moral obligation toward every duty and responsibility. The emphasis on the contents of professional ethic is a necessity in higher education system both on educational aspect and on theoretical, practical and applied researches. Attention to the professional ethics strategies is essential for higher education systems.
The present article aims to study some major educational principles and to introduce some of them as obligatory strategies in higher education system. Some educational principles in universities are as follows: respect for the students as human, students equating in consulting, education and grading. Research ethics concludes two categories: ethical issues of participating human being in research, ethic in relation to carrying out researches. Attention to the professional ethics codes by teachers has an essential role.
Professional ethics obligations will be considered in training and research. According to the importance of ethics in mentioned domains, it can be concluded that the procedures of education and research have ethical concept, therefore ethics codes are mandatory.

Professional ethics is a kind of moral obligation toward every duty and responsibility. The emphasis on the contents of professional ethic is a necessity in higher education system both on educational aspect and on theoretical¡ practical and applied researches. Attention to the professional ethics strategies is essential for higher education systems.
The present article aims to study some major educational principles and to introduce some of them as obligatory strategies in higher education system. Some educational principles in universities are as follows: respect for the students as human¡ students equating in consulting¡ education and grading. Research ethics concludes two categories: ethical issues of participating human being in research¡ ethic in relation to carrying out researches. Attention to the professional ethics codes by teachers has an essential role.

In modern economics, the lack of attention to ethical and social principals may lead the businesses to failure. On the other hand, mere attention to humanitarian goals and inattention to financial affairs may cause to a big organizational failure. Since, the current research is targeted at determining the role of serving in moderating the manager's ethical and financial decisions.
This research is a qualitative study and is a historical-hermeneutic research. Research data was gathered by library investigation and reviewing about 130 internal and external article published from 1994 to 2014 selected by conducting non-random purposeful sampling. Hermeneutic analysis tool was utilized to investigate the resources in order to explain the role of serving in moderating the manager's ethical and financial decisions.
Results were indicated that, by focusing on spirituality and social responsibilities of the organization and by considering its financial goals, serving can moderate the financial decision-making models and leads the organization to sustainable development. Such serving is named social-organizational serving. Furthermore, after combining the common decision-making models and the ethical decision model of Vallance, the moderated decision-making process is provided which considers the social and financial goals simultaneously.
It is impossible for organizations to achieve sustainable development regardless of social and ethical values and they are caught in the cycle of irrational abundance. Thus, it is necessary for them to attend to these values along with the financial goals in order to survive.

Social responsibility contains duties and obligations which the organization has to do it in order to maintain, care and assistance to the community in which it operates. The purpose of this study, in addition to explaining the relationship between the concept of social responsibility and business ethics, is to evaluate the impact of bank type (Public sector or private sector) on social responsibility reporting of Iranian banks through research variables.
This study is a descriptive research (Ex post Facto). The research population comprises of public sector and private sector banks all around Iran which is estimated 28 banks. As the population is small, therefore, no especial sampling method was selected and all the population was studied. In order to analyze the data according to the needs of statistical requirements, Social Sciences software (SPSS) and descriptive statistical techniques and chi-square and Mann-Whitney test were used.
The findings of this study show that there is significant difference in e- social responsibility reporting and measurement of quantitative data between private and public sector banks, the results also indicate that there is significant difference in terms of care for social responsibility reporting between private and public sector banks.
Findings indicate that private sector banks use e-reporting for activities regarding social responsibility and e- measuring of quantitative numbers of public utility services more than public sector banks. Private sector banks also assume more importance for social responsibility reporting.

Ethical climate is the important part of space or organizational culture which affect on staff and also on the efficiency of their work. The present study has been done with aimed to investigate the relationship between ethical climates of organization with teaching ethic; the role of mediator of professional development.
The current research method is descriptive-correlation. The statistical population includes all employees of Razi University. Among all, 245 employees were selected by stratified random sampling method. Data were gathered through three questionnaires; the ethical climate, ethic of teaching and professional development. Data were analyzed by Pearson's correlation and to measure the strength and power the impact ethical climate and professional development on teaching ethics, the structural equation modeling based on statistical software LISREL was used.
Results of structural equation modeling showed that; there is significant positive relation between ethical climates and teaching ethics (0/63). The relationship between these variables and professional development (0/82) is positive and significant. The relationship between professional development with teaching ethics (-0/08) is not positive and significant. Also, the relationship between ethical climate with teaching ethics with role of mediator of professional development (-0/06) is not positive and significant.
Considering the ethical climate can be the important strategy to development of teaching ethics to faculty members in University.

Environmental ethics is a background for solving environmental problems and affected by various factors. In this regard, the main purpose of this study was to investigate relationship between social capital and environmental ethics among farmers.
This study in terms of purpose is considered as an applied research and in terms of data collection is considered as a descriptive-correlation study. The statistical population of the study consisted of all farmers activating in Zabol County in 2014 - 2015 crop year, which of them 178 samples were selected by Bartlett table and a random sampling method. Data collection tools were standard and researcher-made questionnaires. The Pearson and Spearman correlation tests were used for analyzing data.
The results showed that there was a significant relationship between social capital and all its components with environmental ethics (P There is a positive relationship between social capital and environmental ethics among farmers. Thus, pay attention and capitalize on social capital by planners and policy-makers improving environmental ethics among farmers and vice versa.

The researchers suggest that the base of competitive success has been changed; so that value intangible resources including capabilities and competencies have caused to fundamental shift in competitive advantage nature and all these intangible assets are directed and managed by human talent as one of the ways. The goal of this research is to explain role of talent management in improvement of professional ethics in insurance industry employees.
The present research is applied study and it is descriptive-correlative. The statistical population of this research consisted of 1493 employees of Insurance industry in east Azarbayjan province; which 290 subjects were selected by simple - cluster sampling. The data were collected by questionnaire and analyzed by using regression analysis method.
The findings showed that talent management with identification coefficient (R2 = 0.2) plays a role in explaining professional ethic variance.
The results determined that talent managment plays a positive role in improvement of professional ethics in insurrance industry. The findings of this research can be used by managers related to improvement of professional ethics using talent managment in order to expand professional ethics in organizations and fianally creation of sustainable competitive advantage.

Professional Ethics among educational principals causes transcendence and proliferation growth of country's education. The present study tries to analyze and identify the professional ethics condition of educational principals.
This study has conducted by using synthetic approach (qualitative/quantitative). The population in quality part includes all the professors and students of educational management of Islamic Azad University of Kermanshah and in the quantity part; the population includes all the teachers of elementary grade of Kermanshah. The subjects are 375 that have selected by random sampling. KMO and Bartlett of sphericity tests were used for analyzing the data.
The results showed that professional Ethics has 8 components such as: justice- centered conduct, supporting – centered conduct, thinking conduct, profit – centered conduct, educational conduct, organizational improvement conduct, task – centered conduct and finally right – centered conduct. Also, results in this survey indicate that professional conduct of educational principals analyzes a little above the level of average but there is a gap between existing professional conduct and its desirable condition (p Professional ethics of educational principals in organization is necessary so that organization doesn’t conflict the society and in the other hand, by making logical and rational decisions guarantees organization's long-term interests.

In spite of the advantages of information and communication technology, the ethical concern about this technology has raised. The difference between the ideal situation and what is done in the real environment on moral issues, is called ethical gap. The aim of this study was to investigate the ethical gap between students in non-compliance with regulations and norms of the use of information, including privacy, intellectual property rights, the use of computers and scientific ethics at the universities in terms of research.
This is a quantitative research using survey method. Population of study was students that selected from University of Tehran and Shahid Beheshti University using cluster sampling in April and May 2015. The research questionnaire was distributed among the students using snowballing method and 291valid questionnaires were collected and analyzed. Data were analyzed by ANOVA.
The results showed that ethical gap in students usually can be seen in their information practices.
Results showed that there are differences between what people think that is correct and what they do in reality. This issue calls for more researches among universities on ethical gap using different research methods and data collection to more clarify the reasons for this gap.

In the ever-changing world of today, organizations need specialists whose performance goes beyond their job duties; organizational success depends on these people. The aim of the present study is to deal with the relations among spiritual leadership, psychological empowerment, positive ethical ambience and organizational citizenship behavior.
The study is an applied research and data gathering is descriptive -correlation. The statistical Population includes all the staff of Kurdistan Province General Bureau of Prisons. The sample size was 243 people who were selected through random sampling and were studied. The tools of the study were the four questionnaires; spiritual leadership, psychological empowerment, positive ethical ambience and organizational citizenship behavior. The validity of the questionnaire was confirmed from the perspective of scholars and their reliability was confirmed by Cranach. To analyze the data, the method of modeling structural equations was used.
The findings show that psychological empowerment can play the intermediary role between spiritual leadership and organizational citizenship behavior. Positive ethical ambience, however, cannot play the intermediary role in this relationship and increases organizational citizenship behavior.
The findings show that spiritual leadership by creating feelings such as confidence, sacrifice and dedication motivates the staff to perform beyond their ordinary duties; and in spite of the existence of a relationship between ethical ambience and organizational citizenship behavior according to past studies, positive ethical ambience cannot play an intermediary role in the relationship between spiritual leadership and organizational citizenship behavior.
In the ever-changing world of today, organizations need specialists whose performance goes beyond their job duties; organizational success depends on these people. The aim of the present study is to deal with the relations among spiritual leadership, psychological empowerment, positive ethical ambience and organizational citizenship behavior.
The study is an applied research and data gathering is descriptive -correlation. The statistical Population includes all the staff of Kurdistan Province General Bureau of Prisons. The sample size was 243 people who were selected through random sampling and were studied. The tools of the study were the four questionnaires; spiritual leadership, psychological empowerment, positive ethical ambience and organizational citizenship behavior. The validity of the questionnaire was confirmed from the perspective of scholars and their reliability was confirmed by Cranach. To analyze the data, the method of modeling structural equations was used.
The findings show that psychological empowerment can play the intermediary role between spiritual leadership and organizational citizenship behavior. Positive ethical ambience, however, cannot play the intermediary role in this relationship and increases organizational citizenship behavior.
The findings show that spiritual leadership by creating feelings such as confidence, sacrifice and dedication motivates the staff to perform beyond their ordinary duties; and in spite of the existence of a relationship between ethical ambience and organizational citizenship behavior according to past studies, positive ethical ambience cannot play an intermediary role in the relationship between spiritual leadership and organizational citizenship behavior.

Many fields of accounting such as earning management need to the ethics judgment. The aim of this study was to study viewpoints of accounting students in connection with the ethics acceptance of earnings management.
This research is causal-comparative. Population of study includes all of the students in Esfahan University in 2015. Among all, 390 Person selected randomly as a sample. Data were collected by questionnaire and then they are analyzed by one sample T-test, Two-sample t-test and ANOVA.
The results showed that earnings management for the company's goals and personal goals is unethical. Also, it was showed that any amount of earnings management (low or high) is unethical. Both the earnings management at the end of period or middle of period is unethical and earnings management at the middle of period in compare with the end of period is more unethical. Also, earning management based on real condition in compare with earning management based on accounting numbers is more unethical.
The findings indicate that each type of earnings management that led to the manipulation of corporate profits and will affect on decision of users of financial statements is unethical.

Research on the attitude of the employees make managers aware of their views and expectations toward their jobs, assigning duties and organizational climate and also getting the managers to know whether implemented policies and procedures are fair from the viewpoint of employees or not. Therefore, present study aimed at investigating the relationship between perceived human resource practices and positive attitudes toward work and also testing mediator role of organizational ethics.
This study is descriptive-correlation. Statistical population includes all 181 employees of 1 and 2 educational districts of Urmia; using random sampling 127 members were selected as a current research sample. The data were collected by using standard questionnaires. Structural equations model was used to analyze data.
The results of the statistical analysis showed that there was a positive relationship between perceived human resource practices and organizational ethics. There were also a positive relationship between organizational ethics and positive attitudes toward work. The relation between perceived human resource practices and positive attitudes toward work was proved but its direction was negative. However, perceived human resource practices and organizational ethics would predict positive attitudes toward work through mediating role organizational ethics.
According to the results, we concluded that perceived human resource practices had the strongest relationship with organizational ethics. Moreover, Findings confirmed the mediating role of organizational ethics and significant positive indirect effect of perceived human resource practices on positive attitudes toward work.

Research on the attitude of the employees make managers aware of their views and expectations toward their jobs, assigning duties and organizational climate and also getting the managers to know whether implemented policies and procedures are fair from the viewpoint of employees or not. Therefore, present study aimed at investigating the relationship between perceived human resource practices and positive attitudes toward work and also testing mediator role of organizational ethics.
This study is descriptive-correlation. Statistical population includes all 181 employees of 1 and 2 educational districts of Urmia; using random sampling 127 members were selected as a current research sample. The data were collected by using standard questionnaires. Structural equations model was used to analyze data.
The results of the statistical analysis showed that there was a positive relationship between perceived human resource practices and organizational ethics. There were also a positive relationship between organizational ethics and positive attitudes toward work. The relation between perceived human resource practices and positive attitudes toward work was proved but its direction was negative. However, perceived human resource practices and organizational ethics would predict positive attitudes toward work through mediating role organizational ethics.
According to the results, we concluded that perceived human resource practices had the strongest relationship with organizational ethics. Moreover, Findings confirmed the mediating role of organizational ethics and significant positive indirect effect of perceived human resource practices on positive attitudes toward work.