امید فرزین

This study aims to explore and analyze the ethical and legal challenges posed by the use of artificial intelligence (AI) in digital businesses, highlighting the need for robust guidelines and frameworks to guide responsible AI implementation. Adopting a qualitative research approach, data were collected through semi-structured interviews with 20 experts from diverse fields related to digital businesses and AI. The content analysis method was employed to identify main themes, categories, and concepts within the ethical and legal realms of AI usage. Two main themes emerged: ethical challenges and legal challenges. Ethical challenges encompassed categories such as privacy violations, discriminatory practices, and AI accountability. Legal challenges included intellectual property rights, data regulations, and surveillance and control issues. The analysis revealed a complex landscape of ethical dilemmas and legal uncertainties that digital businesses face when implementing AI technologies. The study concludes that navigating the ethical and legal challenges of AI in digital businesses requires a multi-faceted approach, emphasizing the importance of developing comprehensive ethical guidelines and legal frameworks. These measures should ensure AI technologies are used in ways that respect human rights and promote fairness and transparency in the digital economy.

The strategic role of professional ethics in the success of the future of the organization is undeniable. Avoidance of professional ethics makes organizations severely vulnerable and harmful, and achieving professional ethics leads to strategic advantage. The purpose of this study is to provide a model of the role of professional ethics in creating strategic advantage in the public sector administrative system.               

The present study is mixed in terms of exploratory nature and applied purpose and in terms of data collection method. The statistical population is 250 people (from the elites, managers and deputies of the Tax Affairs Organization of the northern provinces of the country) who were selected using Morgan table and 163 people were randomly selected and answered the research questionnaires. To investigate the relationship between the variables, the structural equation modeling method was evaluated and validated using Pls software.

The research findings showed that there is a significant linear relationship between professional ethics and strategic advantage. The more professional ethics, the greater the strategic advantage. Professional ethics, through the mediation of knowledge management and social responsibility, increases the strategic advantage in the organization.

Therefore, organizations should provide the necessary bases for promoting social responsibility and knowledge management by observing and basing on the standards and principles of ethics and professionalism of the organization. The relationship between social responsibility and knowledge management with strategic advantage is expressed through the development of social strategies that affect and are influenced by opportunities, resources and facilities, skills and organizational competencies. Their survival, success, and therefore their strategic advantage depend on the capabilities and competencies that are one of these important organizational capabilities of knowledge management.

professional ethics means philosophical value dos and don'ts towards oneself, others, and society, as well as the responsibility of the obligation that a person has in his profession towards others and society. Therefore, the purpose of this research is to provide a model of the role of professional ethics in creating a strategic advantage in the administrative system of the public sector of the Tax Affairs Organization of the northern provinces of the country.

This research is exploratory in nature, practical in terms of purpose, and mixed in terms of the data collection method. The first stage includes qualitative research and the fuzzy Delphi method, and then the quantitative research method. The method of collecting data in the first stage is by reading related texts and using the interview tool in an exploratory and semi-structured way. In the second step, the structural model of the relationships between dimensions and model indicators and the model fit was examined using the structural equation modeling method and using PLS software.

The results of the research showed that the answers of the experts led to 5 dimensions and 15 indicators of professional ethics and four dimensions and 12 indicators of strategic advantage, as well as the variables of social responsibility and knowledge management as mediating variables, and then the final model of the research was drawn. Considering the many challenges faced by Iran's economic organizations today, it is necessary to improve and ensure compliance with ethics. One of the fields that the tax affairs organization should pay special attention to is the field of professional ethics.

Therefore, considering the importance of these dimensions and indicators, the management should consider and strengthen them in the work environment so that the effects of the role of professional ethics in creating a strategic advantage can be achieved.

Professional ethics means the do's and don'ts of philosophical value to oneself, others, and society, as well as the commitment that one has in one's career to others and society. The present study presents the role model of professional ethics in creating a strategic advantage in the public sector administrative system by emphasizing the mediating role of social responsibility.

The present study is of mixed nature in terms of exploratory nature and in terms of practical purpose and in terms of data collection method. There are 250 people (from elites, managers and deputy directors of the tax administration of the northern provinces of the country) who, using Morgan's tables, randomly answered 163 questions to the questionnaires of professional ethics and strategic advantage. To investigate the relationship between the variables, the Delphi fuzzy neural network method was adapted using MATLAB software and the model was evaluated and approved.

Research findings show that there is a significant linear relationship between professional ethics and social responsibility. The more professional ethics, the greater the social responsibility. Ethics mediates social responsibility and increases strategic advantage in the organization.Discussion and

Therefore, organizations should provide the necessary bases for the promotion of social responsibility by observing and establishing the standards and principles of professional ethics in the organization. Relationship between social responsibility and strategic advantage by developing social strategies based on opportunities, resources. And organizational facilities, skills, and competencies are affected and affected.