فصلنامه اخلاق در علوم و فناوری
سال هفدهم شماره 2 (پیاپی 61، تابستان 1401)

Observance of professional ethics by teachers and educators plays a very important role in creating a favorable ethical climate in the educational environment. Teachers' professional ethics have been discussed from numerous philosophical perspectives. In the meantime, one of the philosophers of existentialism who is particularly concerned with the issue of ethics in the human world and the "person" of man is Martin Buber. He believes that ethics can be influenced by one's relationship with oneself. Therefore, the purpose of the present study is to draw on ethical and value principles based on Martin Buber's perspective on the philosophy of ethics and human relation to self, to guide the professional ethics of teachers and teachers in the field of teacher-self communication.

In the light of unifying capability as the principal ethical resource, other principles of teachers' professional ethics are guided in a real way. In Buber's thinking, the teacher's "moral" and "professional" duties, and his "educational" and "educational" roles, are fully intertwined and have essential unity. "Profession" is also an important part of the teacher's existence and life, and the true success of the teacher in the profession will pave the way for the realization of his existential perfection. Guides drawn from Buber's ethical theory in the area of ​​teacher-to-teacher communication can help teachers in the process of constructing their own ethical and professional desires and identities, and by helping to broaden teachers 'horizons and improve teachers' perceptions, effective and effective communication with teachers and themselves. To facilitate their students.

The legality of the laws and regulations on ethics has always been emphasized on the morality of legal systems and its necessity has been discussed. In Iran, because of other small-scale systems, the law creates and introduces strong rules. The law may not be applicable to the evidence. In fact, the high-level rules have many implications. The purpose of this study is to investigate the legal and ethical factors in establishing a judicial procedure. To this end, the causes of these factors will be addressed by relying on the interpretation of legal and ethical laws.

The results showed that the laws and their combination is capable of different interpretations and people on the basis of ethics, ethics, principles and ethics can, on our part, submit to us any and all equality of laws. On the other hand, a very large number of people were expelled. Then, for the sake of proof, I need to execute and build my military on the basis of law and order, and moral, moral and, most importantly, moral relations.

The role of refereeing and peer-reading in the ethics of research and publishing is very privileged and vital, and changes have occurred in this important part of scientific communication over the years. Despite the diversity in scientific judgments and the criticisms and challenges that have been brought to its implementation and nature, it is still accepted as a social norm in the scientific community. The current research is a review of the criticisms and challenges raised by researchers to this scientific approach.

These criticisms range from defects in the function and implementation process to aspects such as the personalization of peer reading, the obvious or hidden negative effect of identity, the possibility of abuse, the lack of a suitable and trained referee, the existence of various types of bias and conflicts of interests in the refereeing, which make the refereeing ethical. has faced serious questions. A general overview of these criticisms along with familiarity with the important components of moral judgment can help to improve this scientific process.

Online judgment is an economical and faster way than the judicial one. With the ‎development of technology in recent decades, it has also been possible to make judgments ‎online. Although few countries have incorporated this approach into their laws, online ‎judgments are being developed and implemented in various areas such as international trade or ‎intellectual property. The present study tries to discuss the legal and ethical challenges of ‎online judgment.

Judging online in terms of general rules is no different from the concept of ‎arbitration in its entirety, and the only difference is the use of the Internet, especially in the ‎process of voting. All documents, including judgments, will be sent to arbitrators and parties as ‎a matter of fact. Holding a hearing in online judgment largely depends on the technological ‎capabilities of the countries, and therefore contrary to domestic law, the decision to hold a ‎hearing is generally with the parties rather than the arbitrator. The arbitral award shall be in ‎duplicate available to the national courts. Therefore, for the validity of arbitration opinions one ‎should refer to the domestic law of the countries and measure the validity of the electronic ‎signature in the domestic law of the countries. But in the context of international institutions, ‎online judgments are generally valid and enforceable. Online judgment should also be based on ‎ethics in order to do justice.‎

Increasing environmental crises in recent centuries have endangered human lives and creatures on Earth, and these crises are increasingly widespread and can lead to irreparable events across the globe. So, though, chocolate needs a little self-care and a constructive and ethical interaction with the environment to preserve it. The attention to environmental ethics began around the world in the 1970s, which is undoubtedly due to the development of technology, industry, economic growth and population growth and their impact on the environment. Undoubtedly, the most fundamental way to protect the environment and comply with the environmental ethics is the cooperation of governments in this field. Therefore, the present study has attempted to analyze and evaluate governments' commitment to marine environmental pollution with emphasis on the teachings of environmental ethics and the Convention on the Law of the Sea.

Governments' commitments to marine environmental pollution and compliance with the principles of environmental ethics, in particular States Parties to the Convention on the Rights of the Sea, are in line with the three main tasks of preventing, reducing and controlling pollution. The Convention on the Law of the Sea defines the obligations of governments to include co-operation, technical assistance, supervision, legislation, enforcement and guarantee. Governments, of course, should not, for the sake of economic benefit, provide the government with an interpretation that is contrary to the principles of international law and the principles of environmental ethics and at the expense of environmental damage. Thus, throughout the history of international law, the principle of the obligation of governments to prevent transboundary pollution resulting from their economic activities has been recognized in international documents and opinions and can now be said to be the norm

In order to protect the environment, humans are required to comply with environmental ethics, as set forth in environmental laws. Unfortunately, oil pollution has had many negative impacts on the Earth's environment in recent years, so various countries have been examining and deciding on new environmental laws over many years. Many decisions overlap with international law and have become part of international law over time, and many decisions and decisions have not had a positive impact due to structural and legal weaknesses. In this article, we examine the case of oil pollution in Iranian domestic law and its compliance with environmental and legal doctrines.

Judges in Iranian courts are required to deal with disputes under domestic law that derives from jurisprudential and ethical principles, as well as international conventions under which the principles of the constitution and the provisions of ordinary law are in conformity with the law. Unfortunately, according to the opinion of the Iranian courts, it is concluded that the public opinion has not respected the principles of environmental rights as well as the principles of environmental ethics but has an impact on the development of environmental norms of pollution prevention and compensation.

In specific criminal law, security crimes are of special importance due to their harmful effects on the whole society and the country. One of the reasons for studying crimes against security is that the way and method of discovering and investigating the perpetrators of crimes against security is different from other crimes. The purpose of explaining the limitations and deviations from the principles of moral and criminal law in the methods of studying the reasons for crimes against security is based on expediency.

The results of this study show that according to the emphasis of the law and the legislator on the necessity of obtaining evidence through legal and legitimate means in all crimes, including crimes against security, but for reasons such as; expediency, urgency, the need to maintain the order and security of the society, warding off corruption from the corrupt, choosing the bad from the worse, etc. and establish security in society. In response to these crimes and in the field of challenges between sovereign rights and citizens' rights, governments usually take steps to guarantee sovereign rights (that is, to guarantee their own rights) and in this regard, as mentioned earlier, some of the general principles and accepted, moral rights and punishment are rejected.

Ethical leadership has emerged as a new approach in the field of leadership and it has provided the foundation for creating and enhancing individual and organizational effectiveness by prioritizing ethics in the organization. Accordingly, the purpose of this study is to identify the consequences of ethical leadership using a meta-analysis approach.

The present study is descriptive in terms of purpose, practical in terms of usage and quantitative in terms of type of data. The study population consists of articles published in scientific journals in the field of ethical leadership from 2010 to 2019, that 48 cases were entered through meta-analysis process with a non- random purposive sampling method. Selected studies were analyzed using CMA2 software (Comprehensive Meta-Analysis Software).

Findings showed that among the consequences of ethical leadership, 33.33% had an effect size less than 0.3, 35.9% had an effect size between 0.3 and 0.5, and 30.8% had an effect size above 0.5.

Findings showed that among the consequences of ethical leadership, intention to quit (-0.688), job engagement (0.670), leadership effectiveness (0.655), organizational citizenship behavior (0.622), employee empowerment (0.605), Talent management (0.583), Organizational justice (0.578), Ethical climate (0.541), Job performance (0.526), ​​Customer orientation (0.512), Deviant behaviors (-0.504) and Perceived organizational support (0.500) had high effect size (above 0.5).

Organizational hypocrisy is considered as one of the sources of corruption and also as one of its consequences that overshadows all aspects of the organization. When the complication of hypocrisy arises at the high and strategic level of the organization and is linked to organizational policies, it creates greater and more serious risks and problems. The aim of this study was to design a model for measuring the hypocrisy of organizational policymakers in government organizations. 

This research is among the qualitative and exploratory researches that were done using the data method of Grounded theory. The statistical population of the study was experts (managers of government organizations in Lorestan province) and 24 of them were selected as a sample by snowball method. The research tool was a semi-structured interview that was finally analyzed using open, axial and selective coding methods.

In the open coding section, 176 codes were extracted. In the axial coding section, 62 codes were placed in the form of 12 selected codes, thus forming a conceptual model of the research.   

According to the research results, the causal factors identified in the field of policymakers 'hypocrisy include two spectrums of individual and organizational factors, and the employment conditions that create hypocrisy and the conditions that create hypocrisy are among the underlying factors of policymakers' hypocrisy. On the other hand, the central phenomena in the present study were identified in the form of two axes of organizational hypocrisy and hypocritical behaviors. Hypocrisy coping strategies and the consequences of organizational hypocrisy are also other components of the model.

Organizational hypocrisy is considered as one of the sources of corruption and also as one of its consequences that overshadows all aspects of the organization. When the complication of hypocrisy arises at the high and strategic level of the organization and is linked to organizational policies, it creates greater and more serious risks and problems. The aim of this study was to design a model for measuring the hypocrisy of organizational policymakers in government organizations. 

This research is among the qualitative and exploratory researches that were done using the data method of Grounded theory. The statistical population of the study was experts (managers of government organizations in Lorestan province) and 24 of them were selected as a sample by snowball method. The research tool was a semi-structured interview that was finally analyzed using open, axial and selective coding methods.

In the open coding section, 176 codes were extracted. In the axial coding section, 62 codes were placed in the form of 12 selected codes, thus forming a conceptual model of the research.   

According to the research results, the causal factors identified in the field of policymakers 'hypocrisy include two spectrums of individual and organizational factors, and the employment conditions that create hypocrisy and the conditions that create hypocrisy are among the underlying factors of policymakers' hypocrisy. On the other hand, the central phenomena in the present study were identified in the form of two axes of organizational hypocrisy and hypocritical behaviors. Hypocrisy coping strategies and the consequences of organizational hypocrisy are also other components of the model.

In the new era of media revolution, it is inevitable to know the factors affecting the moral components. The present study was conducted with the aim of investigating the relationship between media literacy and information literacy with the professional ethics of teachers in the sixth district of Tehran. 

The current research method is descriptive-correlation. The statistical population of the research is 270 people of all teachers of district 6 of Tehran in 2017-2018. The random sampling method was simple, and the sample size was determined according to the Kerejesi and Morgan table of 159 people. The main tools used in this research are three standard professional ethics questionnaires; MLS media literacy standard questionnaire and information literacy standard questionnaire. Simultaneous linear regression statistical test was used to analyze the research data at the level of inferential statistics.

The results showed that there is a positive and significant relationship between the components of media literacy and teachers' professional ethics (p<0.01), and there is also a positive and significant relationship between information literacy and teachers' professional ethics (p>0.05). The results show that the professional ethics of teachers can be predicted with media literacy and information literacy.   

According to the findings, it can be said that by increasing the media literacy and information literacy of teachers, their professional ethics will increase and one of the important issues of the education system, which is currently weak, will be solved.

Professional ethics is one of the main qualifications of the world of work and the purpose of dealing with it is to educate skilled workforce, understand its position and progress in dealing with challenges, work ethics and their problems in successful learning of work and personal development in society and life. is This article was written with the aim of designing a model for teaching and evaluating the components of professional ethics in technical and skill fields. 

The research approach is according to the concept of "combined" research and its purpose is applied. The community consists of curriculum planners and art students. In the qualitative part of the research, a statistical sample was determined by the judgment method, and by forming a focus group including 5 people from both communities and conducting three interview sessions, results were obtained that became the basis for the accreditation stage. In the quantitative part, the sample included 30 specialists and 335 students who were randomly selected in a cluster. The data obtained from the analysis of documents were analyzed using the researcher-made questionnaire through the U-Mann Whitney test.

  One of the findings of this research is the presentation of a model of training methods and evaluation of professional ethics components, which has been approved by the samples examined in this research. So that in the element of teaching-learning methods of the U-Man-Whitney test, the test value Z=0.707 was obtained at the significance level of 0.480, and in the evaluation element, the value of the test was Z=0.247 at the significance level of 0.805. In both elements, the resulting difference is not significant, and the distribution of the opinions of curriculum planning experts and art students regarding the compatibility of both elements with the components of professional ethics is congruent and agreed.   

The review of the findings showed that the propositions of the theoretical model are consistent with the propositions derived in connection with the education and evaluation of the professional ethics components in the conducted studies, and the results of this research can be used in designing the curricula of technical and skill fields.

Today, the use of renewable energy is the most important option in the field of environmental protection and environmental ethics activists emphasize this. In this study, an attempt has been made to evaluate the role of renewable energy consumption and business policy in environmental protection by emphasizing creative accounting in companies listed on the Tehran Stock Exchange. 

The present study was applied and post-event. The statistical population studied in the present study is the companies listed on the Tehran Stock Exchange. Using the systematic elimination method (screening), 166 companies have been selected as a sample. The method of data collection was the use of modern mortgage software and the website of the Securities and Exchange Commission. In order to test the research hypotheses of econometric methods such as unit root tests to check the meaning, self-explanatory method with distributed intervals to test the existence of co-integration and long-term relationships between variables, Johansen-Josilius co-integration test to determine the existence and number of co-integration vectors of the model. Error correction was used for short-term effects test and Granger causality test based on vector error correction model was used for causal analysis.

The results show that in the long run, the independent variable of renewable energy consumption (biological capacity) is significant in affecting the dependent variable Lco2 (ecological effects (environmental degradation)). Also, in the long run, the independent variables of the trade policy criterion are significant in influencing the Lco2 dependent variable. In the long run, all independent variables of economic growth are significant in influencing the Lco2 dependent variable.   

According to the research results, energy consumption has a positive effect on ecological effects (environmental degradation) in the long run. Also, trade policy variables have a positive effect on carbon dioxide emissions (environmental degradation) and economic growth has a positive effect on carbon dioxide emissions (environmental degradation).

The social responsibility of managers is one of the important issues in the field of organizational ethics, with the understanding of this important; the present study aims to provide an ethical model of social responsibilities of managers in Medical Sciences University of Mazandaran was done.

The research method was mixed (qualitative-quantitative), in the qualitative part of the qualitative content analysis method with inductive approach in the quantitative part; the descriptive-survey method was used. Participants in the quality department of experts, faculty members and Managers of University of Medical Sciences and the statistical population in the quantitative part include staff of Medical Sciences University of Mazandaran. In the qualitative section targeted of theoretical, with 19 people from experts were interviewed. Sampling In the qualitative part Targeted In terms of theoretical type with 19 people was used and in the stratified random quantitative section 289 people were selected as a statistical sample for the study. Research data collection tool in the qualitative part Semi-structured interview and in the quantitative part Researcher-made questionnaire was. The validity and reliability of the research data collection tools were confirmed through data analysis First and second order confirmation factor analysis was performed in SPSS22 and Lisrel software.

  Based on the research results, the ethical model of social responsibility model of managers in medical universities includes eight dimensions of legal responsibility, moral responsibility, communication responsibility, organizational responsibility, administrative responsibility, financial responsibility, innovative responsibility, and public responsibility.   

The ethical model of social responsibility of managers as a management strategy can be used by managers in medical universities.

Nowadays, in order to achieve the best possible discussion of work ethics and ethics management in the organization, there is a need for optimal training methods. Therefore, the purpose of this research is to design a suitable policy model for institutionalizing ethics education procedures in Razavi Khorasan guild rooms. 

The current research method was mixed (qualitative-quantitative). In the qualitative part, the statistical population was experts and elites in the field of management, managers with experience in the administrative system, 15 of them were selected using the purposeful sampling method, and they were interviewed in a semi-structured manner. The data were analyzed using the Delphi method. In the quantitative part, the statistical population of this research was 850 heads of trade unions of Razavi Khorasan Chambers of Trade Unions, 265 people were selected as a sample by simple random sampling method. The tool for data collection was a researcher-made questionnaire. The collected data were analyzed using structural equation modeling.

Using qualitative analysis, 17 dimensions and 21 components were identified as obstacles and bottlenecks in the implementation of educational procedures and policy making steps. In the quantitative part, the results showed that there is a positive and significant relationship between the goals of the educational system, the stages of policy making, and the obstacles and bottlenecks with educational procedures.   

In this research, it was determined for the three-dimensional policy-making stages (formulation, implementation, evaluation), for the obstacles and bottlenecks in the implementation of the four-dimensional educational procedures (individual characteristics, course design, educational and environmental factors), for the procedures four-dimensional training (before, during, during and after service) and for six-dimensional training purposes (alignment with the organization, updating knowledge, reducing unethical and illegal work, synchronizing with organizational changes, strengthening the spirit of cooperation and improving professional ethics) can be considered.

An organization can achieve its goals when its employees and managers go through the steps of organizational development based on competence and ethics. The purpose of this study is to provide a model of competency and ethics with a successor approach in the banking industry. 

The present study was a qualitative-exploratory study of the foundation data type. The statistical population of the research Experts, professors and experts of the banking system were aware of public management and the concepts of professional ethics. 15 of them were selected as a sample by snowball method. The data collection tool was in-depth interviews. Finally, the data were analyzed by triple coding method with MAXQDA software.

The results show that in the study of competency dimensions with the successor approach in the banking industry, 619 codes were obtained, which in the next stage, 8 components were counted after the selected codes, and finally these components were classified in 6 dimensions. Finally, 6 main dimensions (moral, psychological, professional, executive, technical and leadership competencies) were placed in the form of six dimensions of the competency model with a succession approach in the banking industry.   

Competency models with emphasis on competency-based human resource management are used in a new way to integrate actions in the field of human resources. In the present study, it was found that the most basic components of competence are ethics, psychological competence, professional, executive and technical competencies and leadership abilities.

Human capital as an intangible asset and an important source of competitive advantage in the banking industry, provides the basis for improving organizational capabilities. In recent years, organizations have used concepts such as pure, ethical, agile, resilient, and green to combine competitiveness and sustainability in a variety of ways. Since the implementation of the above approaches requires their application in human resource management of organizations, the main purpose of this study is to design a model that can simultaneously use the five approaches of pure, ethical, agile, resilient and green in use the human resources management of the Iranian banking industry. 

The present study was mixed research. In the qualitative part of the statistical population were experts in the field of human resource management of the banking system and university professors, 12 of whom were selected for the study by purposive non-probabilistic sampling. Research data were collected through semi-structured interviews with experts and analyzed using theme analysis method. In the quantitative part, the same community and the sample of the qualitative part were used and the data were collected using a questionnaire prepared in the qualitative part and prioritized by fuzzy hierarchical analysis.

The results of theme analysis showed that the human resource management model based on the 5 approach has 273 primary codes, 45 final themes and 92 final sub-themes. Also, fuzzy hierarchical analysis showed that ethical, resilient, pure, agile and green human resource management have priority in the Iranian banking industry, respectively.   

Human resource management to guide the attitudes and behaviors of employees and create influence in the environment requires the development of appropriate strategies and a combination of different approaches. In this way, paying attention to ethical principles and approaches along with other approaches is of particular importance.

The importance of the concept of independence in independent auditing is such that it needs little justification to prove it as one of the foundations in the structure of any audit theory. Numerous factors such as financial interests, mental attitude, freedom of action and organizational status, moral attitude, etc. can affect the independence of the auditor. Therefore, the present study examines and models the relationship between organizational characteristics, ethical orientation, and the threat to auditors' independence. 

This applied research is descriptive-survey in nature, in terms of method, correlation. The statistical population was all members of the Society of Certified Public Accountants and 338 people were selected as a statistical sample through random sampling. Data collection tool was a questionnaire and after collecting information from the distribution of questionnaires, the data were analyzed by factor analysis and path analysis using Excel and Smart PLS software.

  The findings showed that organizational characteristics have a positive and significant relationship with auditors' independence and auditors' ethical orientation (experience and objectivity (neutrality) and idealism) has a significant relationship with auditors' independence, but competence has a relationship with auditor independence did not have.   

The promotion of the auditing profession depends on maintaining the independence of the auditor (apparent and real independence), therefore, in order to gain public trust in the reports issued by auditors, serious efforts are needed to maintain both aspects of independence. Are important to the organization. The auditor's ethics are important in the degree of trust in his report and to a large extent the ethical orientation affects his independence.

Today, with the advancement of technology, the online purchase of products and services has greatly increased, which has created many benefits for companies as well as customers. Online shopping requires special considerations such as compliance with ethical principles. Therefore, according to the importance of the subject, the main goal of this research was to study the consequences of the perception of ethical principles in online shopping from the point of view of customers of sports products. 

The current research is descriptive-correlational. The statistical population of this research included all physical education students of Golestan province universities, 384 students were selected as a statistical sample. To collect research data, questionnaires on ethical principles in online shopping, customers' trust in online sellers and willingness to buy online were used. Two methods of descriptive and inferential statistics were used to analyze the data.

The results showed that the dimensions of ethical principles in online shopping (preservation of privacy, feeling of security, reliability, providing services required by customers and non-fraudulent actions) have a positive and significant effect on customers' trust in online sellers. The effect of customers' trust in online sellers on customers' willingness to buy sports products online was positive and significant.   

According to the results of the research, it can be concluded that compliance with ethical principles in online shopping by sellers can increase the trust of customers and ultimately their willingness to buy.

Identifying the antecedents and consequences of abusive supervision can provide a more comprehensive understanding of leadership in organizations, based on this, the aim of this research was to design and validate the model of abusive supervision in public hospitals in Kerman province. 

The research method was mixed exploratory (qualitative-quantitative), in the qualitative part, the foundation's data method was used, the participants of the qualitative part were faculty members, experts and specialists, using the purposeful sampling method, interviews with 10 experts It was done, the theoretical saturation law was used to determine the desired sample size. The data collection tool in the qualitative part of the interview was a semi-structured interview and the analysis of the data collected in this part was done using coding in MAXQD software. A descriptive survey method was used in the quantitative part. The statistical population of this department included all managers and employees of government hospitals in Kerman province, numbering 12,000 people. Using simple random sampling, 372 people were selected as a statistical sample for investigation. The data collection tool in the quantitative part of the research was a researcher-made questionnaire extracted from the interview, the data analysis in this part was done using the structural equation model in Smart PLS software.

The results of the research showed that the leader's personal characteristics category is in the first place with 169 code repetitions, organizational factors are in the second place with 120 codes, and negative organizational consequences are in the third place with 49 codes. Quantitative examination of the relationships between variables showed that the path coefficient of the antecedents and consequences of abusive guardianship had an effect on abusive guardianship.   

The results of the research showed that the model of abusive supervision includes the antecedents of environmental factors, the individual characteristics of leadership and the characteristics of subordinates, and the consequences of individual negative consequences, negative organizational consequences, and organizational factors.

Entrepreneurship with innovation in organizational structure and business methods has had tremendous results in economic, social improvement of organizations and the whole society. Ethics is undoubtedly a framework through which entrepreneurship creates values ​​related to the real needs of society and pursues long-term growth and development. The purpose of this article is to examine the relationship between entrepreneurial supply chain management and organizational performance with regard to the role of ethics.

This study was applied and descriptive-correlational. The statistical population of the study consisted of industrial companies in Gorgan city, from which a sample of 198 manufacturing companies was selected by simple random sampling. The research instrument was 6 standard questionnaires and the data were analyzed using Structural Equation Test with partial least squares approach in Smart-PLS software.

The results of data analysis showed that there is a significant positive relationship between supply chain business intelligence with increasing level of organization integrity and supply chain integration. There is a significant relationship between supply chain management with increasing level of organization integration and supply chain integration. There is a significant positive relationship between increasing level of organization integration with supply chain integration and ethical performance of organizational resources. On the other hand, there is a significant positive relationship between supply chain integration and organizational resource-oriented ethical performance and there is a positive significant relationship between ethical-oriented organizational resource performance and buyer financial performance.   

Based on the results of the present study, it can be said that entrepreneurial supply management that focuses on the ethical performance of the organization will lead to an increase in the level of organizational integrity and the success of supply management goals. Because supply chain integrity depends on the ethical performance of the enterprise resource-based ethics. The results of this study will help supply managers improve their performance by changing the culture and process of supply chain management toward entrepreneurial orientation and ethics.

In societies and social systems, there are common beliefs, beliefs, values ​​and patterns of behavior that together form the culture of that society. The aim of this study was to investigate the relationship between the dynamic dimensions of ethics-based organizational culture and organizational inertia. 

The present study was a developmental study with a mixed method. In the qualitative part, which was done by Delphi method, the statistical population was experts, scientific and academic experts in the field of research subject matter, as well as experts and managers in the Social Security Organization, who were selected as a sample by purposeful sampling of 25 experts. Dimensions and components of organizational culture were extracted from research literature, research and previous models and a questionnaire with Likert scale was designed. Finally, the data were analyzed by confirmatory factor analysis. In a small part, the statistical population of the study consisted of all employees and managers of the Social Security Organization of Iran. 379 people were selected from the target population as a sample, which was selected using cluster sampling. The instrument of the researcher-made questionnaire was the first part for organizational culture and Hogg questionnaire for organizational inertia. Finally, the data were analyzed by structural equation modeling.

Based on the results of Delphi design, 14 dimensions and 42 components were identified. Also, in examining the relationship between the components of organizational culture based on ethics and organizational inertia, it was found that there is a significant and inverse relationship between these two components. The results showed that the research model has a good fit.   

Organizational culture is one of the most important components affecting the dynamics of the organization. If the organization has a transcendent and ethical organizational culture and ethical components are considered in its heart, it will undoubtedly adopt flexible and adaptive approaches to environmental changes.

Enabling structure reflects the effectiveness of organizational structures and processes in enabling employee activities. And paying attention to it to create professional ethics is a must. Therefore, the present study aimed to presentation the causal-structural model of organizational structure antecedents of empowering sport and youth departments in northwestern provinces of Iran with professional ethics implications. 

This study was descriptive and based structural equation modeling. The statistical population consisted of 588 employees of the General Directorates of Sport and Youth of the Northwest Provinces of the country. 230 people were selected by method stratified random sampling. Standard questionnaires were used for data collection. The structural equation modeling was used to study the relationship between the latent variables in conceptual model.

According to the results, psychological empowerment, social interaction, knowledge sharing and information technology have a positive and significant direct effect on organizational enabling structure. The results also showed that enabling structure has a significant and direct impact on professional ethics.   

The results showed that the research variables, while having a meaningful relationship with each other, also had good predictions that considering these areas could improve the enabling structure along with enhancing the professional ethics of the effective staff.

competitive advantages for competitiveness, the use of technological cooperation is considered as an effective tool for developing competitive advantage and eliminating the gap between existing and desired capabilities. In this article, an attempt was made to design a model to explain the ethical considerations that play a key role in the effective transfer and establishment of stable relations between the parties. 

The present study is a descriptive-survey method with a qualitative approach. The statistical population of the research includes expert experts and academics and industrialists. The statistical sample is 10 experts. The sampling method is purposeful non-random using the snowball technique. Document analysis and interview tools have been used to collect data. The data has been analyzed and evaluated using thematic analysis method.

According to the initial model, derived from the study of related articles and then its development based on the findings of the interviews conducted with experts and the coding of the research findings, four dimensions including social-cultural, political-legal, health-environmental and economic development dimensions as the main dimensions of the model. Ethics in technology transfer identified.   

In order to create stable relations between the parties of technology transfer and effective transfer, companies and institutions that intend to transfer technology should consider the above dimensions and related components in transfer projects.

Two new ethical philosophies called "moral consequence" and "moral duty" are two important theories in normative ethics. The purpose of the present study is to compare the moral consequence and ethical duty in the gender of Iranian certified accountants. 

The present study was one of the post-event studies. The statistical population of this study consisted of the members of the Iranian Society of Certified Public Accountants in 1397 from whom a sample of 318 persons was selected using available sampling. The research instrument was a researcher-made questionnaire and the data were analyzed using independent t-test.

According to the findings, there is a significant difference in gender-based accountability and ethical consequence in the community of accountants.   

Analysis of the findings showed that accountability and moral consequence were higher among women accountants than men and that women had higher levels of moral obligation and consequence.

Spiritual intelligence is the ability to act with compassion and knowledge during inner and outer peace, regardless of events and events. People with spiritual intelligence have the ability to be fair in their judgment.

Spiritual intelligence and cognitive bias influence auditors' decision-making style. In this study, the relationship between cognitive bias, spiritual intelligence and ethical decision-making style was investigated. 

The purpose of this study is practical and descriptive - survey data collection and analysis. The statistical population of the auditors working in the audit organization was used, the sampling method is randomly sample and to obtain a sample of the Cochrane unlimited community formula and finally 154 respondents were questionnaires. Structural equation modeling using PLS software was used to test the hypotheses.

  Accounting information affects investor perceptions and judgment, and spiritual intelligence is positively and positively correlated with auditors' decision-making style in the audit organization with coefficients of 0.225 (information-based) and 0.401 (concept-based) at 95% confidence level. The results showed that cognitive bias influenced the relationship between these two variables and had a positive effect.   

The present study showed that cognitive bias influenced the relationship between these two variables, namely spiritual intelligence and decision making, but given the recent financial scandals in the developed countries and consequently those developing countries that violate ethical standards, it is important it has made the auditors' ethical status even more apparent.