فصلنامه اخلاق در علوم و فناوری
سال سیزدهم شماره 1 (پیاپی 43، بهار 1397)

Despite the significance of credit risk within the activities of banks and financial institutes, it does not seem that any systematic and organized movement is underway towards creating specific credit risk models in Iranian economy. Meanwhile the ethical characteristics of customers can impose a significant effect on repayment of their liabilities; hence reducing the credit risk. Therefore, it is necessary to develop a comprehensive system of credit risk management for the banking system within the country. Rating the customers would enhance the profitability, increasing productivity and higher competitive advantage at long term. Having an efficient risk model and inclusion of customer ethical characteristics not only would facilitate decision making process regarding credits and accepting securities, but further reduces the costs of interactions and allows the banking system to benefit from an efficient pattern when allocating resources to various economic sectors.
The present paper uses the multi-level model techniques to analyze and explain this method of designing credit risk model for bank customers while considering customer ethical characteristics as a descriptive variable. As a result, a Logistic Regression Model with Multi-level approach can benefit from inclusion of customer's ethical characteristics as a descriptive variable along with other descriptive variables (such as the record of cooperation with the bank, revenues and financial ratios for corporate customers, etc.) which plays an important role in describing credit risk behaviors.

Attention to the ethics by police forces is not a new subject. There has always been attention to ethics in police centers throughout the world, as well as Iran's police. Meanwhile, one of the challenging objectives of the police, in viewpoint of ethics, is maintaining order at demonstration and street protests. For this reason, ethical challenges and strategies in managing such situations have been considered in this article.
Regarding to the philosophical-theoretical, legal and managerial-executive challenges and ambiguities and also finding the solutions for facing with such challenges, some strategies have been proposed that can be considered in operational planning or used as ethical proposition in ethical policing documents.

In recent years the organizations are faced with constantly changing role of internal audit. The internal audit function of supervisory activity has become to assess the quality and adequacy of internal controls, contribute to risk management of enterprises, playing advisory role and improving effective corporate governance. Changing roles has been always associated with the support of organizations, stakeholders, and legislative bodies. Current study shows relationship between mechanisms of corporate governance and experience with ethical decision-making of internal audit.
The research method is descriptive-correlation. The population consists of active members in the internal audit. Among the population were selected 169 people using simple random sampling. The research instrument was the researcher made questionnaire. Five scenarios have been raised and each scenario consists of two questions in difficult conditions. Data were analyzed by Multiple Nominal Logistic Regression and Analysis of Variance.
The results showed that internal auditors are sensitive to ethical issue, and other corporate governance mechanisms related with ability of moral reaction of internal auditors in the face of difficult circumstances. As well as more experienced internal auditors adopt more ethical stance than less experienced internal auditors.
The companies are advised to education and the provision of support mechanisms, for internal auditors prepare to face difficult conditions. Also, the organization ruling of the audit profession should have more attention on the ethical aspects of internal audit.

Positive links between virtues and individual and organizational performance have received an increasing amount of support in the positive organizational studies literature. The aim of this study was to explain the role of organizational virtuousness and organizational trust in a public organization.
Currents study is a correlation research. The statistical population of the study was included 200 personnel of technical and professional organization. By simple random sampling, 127 participates were selected, and finally125 questionnaires were completed. The data were collected through two questionnaires; organizational virtuousness and organizational trust. After calculating of instrument validity and reliability and distribution of them, data were analyzed by one sample T test, Pearson correlation and structural equation model (SEM).
The results indicate that the value of organizational trust and its dimensions -just integrity- were higher than acceptable adequacy level but were lower than desired level. Also, in viewpoint of employees, the organization wasnt a virtuousness organization. The result also showed that there is a positive and significant relationship between organizational virtuousness and organizational trust.
Finally, based on the structural equation model, the finding showed that organizational virtuousness directly was significant positive anticipant of the organizational trust. It plays an important role on organizational trust.

One of the new approaches in unethical behavior studies is destructive leadership issue. These leaders exhibit behaviors that undermine the health of the organization or individuals. The purpose of this study was to explore the components of destructive behavior of leaders in sport and youth organizations of northern khorasan province.
This research was conducted with qualitative approach through phenomenological strategy. Population was all of the employees of Sport and youth organizations in Northern Khorasan with at least Ten years of work experience. Sample group includes 16 employees. The research tool was semi-structured interview. Data were analyzed by Claizi
After collecting data, key sentences were extracted and 34 different components were discovered. The components were classified into nine dimensions: ineffective behaviors, lack of truth, excessive control, undesirable political behaviors, narcissism, lack of expertise and skill, lack of targeting and planning, abuse of organizational resources and inability to motivate subordinates.
The research results show that based on the experience of the employees of the sports and youth departments of the northern khorasan province, the managers of this scope have shown a variety of destructive behaviors.

The successful organizations are those that create or acquire new knowledge or convert it to practical ways to improve their activities and this will be achieved via professional ethics as well as through maintaining privacy sphere implications, fundamental freedoms, moral responsibility, value and responsive attitude, sense of cooperation and ownership and confidentiality. Therefore, the present study aims to evaluate the impact of professional ethics on knowledge management.
This research is a descriptive-correlation research. Population of the study includes all staffs of Islamic Azad university of Mashhad. Sample group includes 269 employees were selected randomly. The research instruments included professional ethics questionnaire (16 items) and knowledge management questionnaire (16 items). Data were analyzed using structural equation modeling and LISREL software.
The results showed that professional ethics has a significant positive impact on knowledge management (r = 0.73) and results in particular showed that there is a positive and significant relationship between professional ethics (value attitude, a responsive attitude, a sense of partnership and ownership and confidentiality) and dimensions of knowledge management (knowledge acquisition, knowledge storage, knowledge development and knowledge application)
If employees have morale of accountability, protection of intellectual property of shared knowledge, sense of cooperation in information sharing and have value attitude toward establishing knowledge management, they can achieve the university goals and mission, while complying the principles of ethics and knowledge assets management.

Ethical leadership and organizational ethics have a significant effect on the individual and group activities, performance and organizational results. This study considers the effect of ethical leadership and organizational ethics on the reduction of organizational turnover by considering the mediating role of organizational commitment and trust.
This study is descriptive - survey research. Statistical population includes all 4000 employees of Iranian oil terminals company (IOTC). Using Cochran formula (d = 0.5, p= 0.5) and simple random sampling, the sample size of 384 people was obtained. To gather data, standard questionnaires were used. Obtained data were analyzed by structural equation modeling (Partial Least Squares approach) using Smart PLS software.
Results showed a negative and significant correlation between two variables of ethical leadership and organizational ethics with turnover intention considering the mediating role of organizational commitment and trust.
Managers of oil companies can increase reliability, honesty, openness, cooperative tendency, trust-based behavior and organizational commitment in the staff which will lead to turnover reduction, using ethical leadership style and behaviors such as pragmatism, development of interpersonal relationships and improvement of organizational ethics.

In today's world, change is rapid and the adaptation is considered an important part of success in the current era. The core capacity of the adaptability is: innovation, systemic thinking, organizational learning, shared vision, customer-orientation and creating changes. Organizational adaptability is a survival factor of an organization; meanwhile the moral leadership role is very prominent. The aim of this study is to investigate the role of spiritual leadership on the adaptation capacity.
This study is a descriptive- correlation research. Population of study includes 541 staffs of Maskan Bank in Eastern Azarbaijan. Among all, 303 staffs were selected as the sample group. For operational zing the research variables, spiritual leadership and organizational adaptability questionnaires were used. For analyzing data, the confirmatory factor analysis and path analysis in the shape of structural equation model has been utilized.
The research findings show that the spiritual leadership in the system thinking, organizational learning, making change, common view, and innovation and customer orientation dimensions has effect on the organizational capacity of adaptability.
Due to the influence of adaptability capacity of spiritual leadership, with strengthening spirituality in workplace and management's spiritual leadership components, could strengthen the organization's capacity of adaptability.

Today, importance of human resources in order to develop and promotion of sport organizations is as a top priority in decision making of sport managers. The aim of this study was to investigate the quality of work life with ethical work climate between men and women coaches of Iran Pilates Association.
This is descriptive-correlation study. The population of this research was Iranian coaches of Pilates Association (N=147) who have been selected randomly. Quality of work life questionnaire and ethical work climate was used to measure the research variables. Data were analyzed using the descriptive statistics (i.e. mean and standard deviation) as well as inferential statistics (i.e. Pearson correlation coefficient and multivariate regression).
The results showed that there is significant relationship between quality of work life and ethical work climate, and ethical work climate could predict coaches’ quality of work life.
The results showed that by increasing the ethical work climate, quality of work life coaches increases. Therefore, it is suggested that managers work to promote ethical models and transfer expectations of coaches’ pass, because with this organization irrefutable norms are formed and the quality of work life coaches increased.

Studying the relationship between moral leadership and employee behavior is an important research area, because educational organization with a program of moral leadership can lead ethics in the workplace. This research was administered with the purpose of studying the relationship between moral leadership and burnout with satisfaction of life.
This study In terms of purpose, applicable and the method of data collection, descriptive - correlation. Population of this research includes 650 people that 159 person of them were selected through random sampling. The Data required by using questionnaire were collected and by LISREL software by confirmatory factor analysis methods and structural equation modeling, were analyzed.
The findings based on the structural model test showed moral leadership on burnout is effective, and negative path coefficient shows that by increasing the moral leadership in the organization can be forecast to reduce burnout. Also burnout has an effect on life satisfaction. That is to say by reducing the amount of burnout in an organization can be forecasted to increase in life satisfaction. Finally the moral leadership has a positive effect on life satisfaction. This means that with an increase in ethical leadership can be predicted an increase in life satisfaction.
Considering the results of statistical tests, all of the hypotheses of research were approved and findings showed that there is a meaningful relationship between variables of moral leadership and burn out with satisfaction of life.

Most researches in the field of tax evasion have examined public finance and economic aspects of it and from the standpoint of moral and philosophical has noticed less to this topic. So, in this research the relationship between personal ethics and tax avoidance is examined.
Research methodology is descriptive-correlative. The statistic population is consisted of student's office (accounting, management and economics) in Kerman city. A sample of 492 people appointed to investigate the hypothesis. The instrument which is used in this study is the standard questionnaire. Data were analyzed by mean and comparing the mean of data.
According to the study, if people recognize that the government is inefficient and corrupt in the allocation of resources received and collected taxes, tax avoidance is more ethical from their view and they account government unqualified and tax avoidance is less when the questions were about personal motives. They suggest that accounting students have fewer tendencies to tax avoidance against management and economic students.
According to the study, if the government assured the people that the tax resources collected are paid in order to serve them and more productive sectors of the economy, tax payers will be aware that tax avoidance is an unethical behavior.

The purpose of this study was to investigate the effect of conscientiousness on social responsibility through mediation of professional ethics among Mohaghegh Ardebil University staffs.
The research method is descriptive-correlation. Population of this study includes 380 employees of Mohaghegh Ardebil University. 190 individuals were selected as sample using simple random sampling method. For collecting data, three standard questionnaires of conscientiousness, social responsibility and professional ethics have been used. T-test and structural equation modeling were used to analyze the data.
The results showed that: work conscience has a direct effect on professional ethics. There is also a positive and significant relationship between professional ethics and social responsibility, and as professional ethics rises, social responsibility rises, which means that there is a direct linear relationship between professional ethics and social responsibility.
Considering the positive and significant relationship between professional ethics and social responsibility, it seems that universities and its managers should pay particular attention to these variables, it is suggested that they should be consistent with and based on the standards and the principles of professional ethics in their organization to promote social responsibility.

Ethics is one of the most important principles in knowledge commercialization, thus considering this factor is necessary for the higher education system. Accordingly, this study aims at analyzing ethical factors in knowledge commercialization.
The research was conducted based on content analysis and inductive approach. Based on knowledge commercialization the number of 60 English and Persian articles with the same subject were selected from 2006 up to now published in research and science standard journals. In order to identify the factors, Nvivo software was used. In face validity and reliability parts, the Holesti method was used for the reliability of extracted theme and the descriptive and interpretive face validity was used for the validity part.
Researcher identified 54 effective factors by revising the literature review and asking authorities` idea. These factors categorized into 3 main dimensions. Then, in the next step the relationship between dimensions and ethical indices of knowledge commercialization was determined and analyzed consistently. Ethical factors of knowledge commercialization are 3 widespread themes in higher education include substructures with 2 organizer theme of justice and responsibility and the education widespread theme, with 2 organizer themes of learning-teaching process, and culturalizing and the support widespread theme include 2 organizer themes of commercial and social support.
The widespread and organizer themes of ethical factors of knowledge commercialization in higher education can be an appropriate model for policymaking, recording a plan of changing the knowledge to the wealth and using its application in research centers and universities.

In order to improving competitive powers, banks are looking for increasing their brand equity by applying relationship marketing. Business ethics plays a major role on protection, development and improvement of relationships between customer and organization and increasing brand equity of organizations. The main aim of this study is to analyze the relation between relationship marketing and brand equity of bank with considering the moderating role of business ethics.
The methodology of research is a descriptive-correlative study. The statistical population is special customers of Sepah Bank in Isfahan city and statistical sample included 190 selected customers. First, some branches from each geographical region were selected through cluster sampling. Then, the selection of customers referred to the branches was performed through availability and some questionnaires were distributed among them. Data were analyzed by SPSS and PLS Software and the structural equations method based on the three-stage approach of partial least squares.
The results showed that all dimensions of relationship marketing except bonding have significant relation with brand equity of bank. Also, the business ethics moderate relationship between shared values and brand equity, however, the business ethics do not show moderating effect on other relations.
The business ethics seems necessary for every business but cannot disrupt the relation between relationship marketing and brand equity of bank.

Ethics in research has some requirements for the practical application of ethics in scientific research. All scientific research may be exposed to ethical challenges. Therefore, the present qualitative research has been conducted with the aim of pathology of research ethics in universities.
The present study is applied in terms of objectives, and was conducted via the qualitative approach and using the descriptive phenomenological method. The population of the research consisted of all faculty members of Azerbaijan Shahid Madani University, among whom 13 participants were selected via the convenience sampling method until theoretical saturation. The research method was in-depth semi-structured interviewing technique. The data obtained from interviews were analyzed and categorized via Colaizzi's seven steps method.
After filtering the data, three main themes and 14 subthemes were extracted. Main themes are as follows: problems and damages of research ethics in universities, reasons for the occurrence of existing problems in the field of academic research ethics, and strategies for improving the state of academic research ethics.
In the field of academic research ethics, there are some structural and cultural weaknesses. There are structural weaknesses because the academic system has provided grounds for faculty members who have no choice to do research and write articles for survival and promotion in this system, and indices of professional ethics and research ethics have not been explained appropriately for them, there are weaknesses.

Tendency to moral norms, especially in students, indicates the purpose and intent of the act to ethical principles and shows the results of behavior. The present study aims to evaluate the student's tendency to moral oriented task.
This is a descriptive- correlation study. The population includes all students of Islamic Azad University of Lorestan. By Cochran sampling, 400 students were selected as a sample group. Data were collected by research made questionnaire. Data were analyzed by SPSS 21.
The results showed that the tendency to moral norms in young people are as followed: religious norms (average 82/33), benefit-oriented ethical norms (average 64/31), virtue-oriented ethical norms (mean 21/29), emotion-oriented norms (average 36/24) and the task-oriented ethical norms (average 24/16).
The results has shown great tendency to moral norms. Pious nature and ethics of human-friendly show that people in the age of adolescence and youth, which is the psychological equivalent identification, and adhere to the ethical issues of morality in different trends are headed.

Accounting training program focused on training of performance calculations and accounting theories, traditionally and the role of ethics has been ignored. The aim of this study was to investigate the relationship between individual and social structures and necessity of training professional ethics to students of accounting.
The study is a descriptive research. Population of study includes 274 teachers and faculty members of Chaharmahal &Bakhtiari province who training accounting. The sample size based on random sampling and Cochran includes 160 people. Data were collected by the questionnaire and to describe the data, descriptive statistics and Mann-Whitney U test, Kruskal-Wallis test was used.
There is no significant relationship between social structure of education level and necessity of training professional ethics. There is a significant relationship between gender of teachers and necessity training professional ethics. Also, there is a significant relationship between age and experience of teachers and necessity of training professional ethics.
Responsibility towards the training of accountants familiar with the educational system through dedicated ethics in educational curriculum leads to the commitment to ethics in accountants.

Organizational citizenship behavior is a moral behavior that has created a revolution in the field of organizational behavior; this concept creates innovative, flexible and efficient organizations. The aim of this study was designing an ethical model of organizational citizenship behavior education.
The research method was descriptive-correlation. Population of the study includes all staffs of education department that worked in the academic year 2015-2016. Sample of the study includes 203 staffs were selected randomly. A questionnaire on library studies and research on these two ideas were collected certified professors. And its validity was confirmed by factor analysis. Cronbach's alpha reliability was indicated in combination. The statistical methods used in this study, was structural equation modeling that include confirmatory factor analysis and path analysis.
The results obtained from this study suggest that all moral agents in the integrated model (moral intelligence, emotional intelligence, organizational trust buildin) and organizational citizenship behavior, have a direct relationship. Finally, the moral factor organizational commitment is stronger; effect of organizational responsibility on organizational trust building will be more.
Path analysis shows that all parts of the model and the relationships between them were significant and positive correlation was between variables. The highest degree of correlation was between the forgiveness and the lowest correlation between consciousness and organizational trust building.

Research on academic cheating has focused on understanding the individual and contextual factors that influence it. This study examined the mediating effect of cognitive appraisals on the relationship between personality traits and academic cheating among graduate university students.
This research is a descriptive- correlation study. Among population of graduate students at Shahid Beheshti University, a sample consisting of 300 students (142 male 158 female) were selected by available sampling method and were response to the Big Five Inventory, the Academic Dishonesty Scale and Stress Appraisal Measure-Revised. Structural equation modeling was used to assess the mediating effects model.
Results showed that there is a positive significant correlation between neurotism with academic cheating and a positive non-significant correlation between openness with academic cheating. Results also indicated that there is a negative significant correlation between agreeableness and conscientiousness with academic cheating and a negative non-significant correlation between extraversion and academic cheating. Results also showed that there is a positive significant correlation between threat-oriented cognitive appraisal and a negative non-significant correlation between challenge-oriented cognitive appraisals. Results showed that the partially mediated model of threat-oriented cognitive appraisal on the relationship between personality traits and academic cheating had acceptable fit to data.
In one hand, the results provide further support for prediction of academic cheating by personality traits and on the other hand, these finding show that the part of available variance in academic cheating in the context of prediction these behavior models by personality traits, accounted for person's preferred cognitive appraisal to stressors.

Including discussion is moral leadership of the late twentieth century has entered the field of management and leadership. The aim of this study was to determine the relationship between ethical leadership and job performance of teachers.
The research method was correlation. The study population, secondary school teachers in Isfahan, as 2721, Which 338 people are selected by Cochran sample size and random sampling method. The research instrument was a standard research made questionnaire. Data analysis was conducted in two levels of descriptive and inferential statistics.
The results showed that there is a significant relationship between ethical leadership and its components.
The moral leadership and some of its components are directly related to job performance. Ethical leadership of supervisor, who led the staff with performance and direct dependence, is high.