فصلنامه اخلاق در علوم و فناوری
سال هجدهم شماره 3 (پیاپی 66، پاییز 1402)

War is a topic that has always been considered by moral scholars. One of the ethical issues in this field is the use of weapons in the war against civilians, which can be considered as one of the horrible phenomena of modern wars, which, leaving many victims, its effects for years after the end of hostilities. It affects its victims and their families. This led to it being banned not only from a humanitarian law perspective, but also from the perspective of international criminal law as an example of a war crime. Therefore, the present study examines the rights of civilian casualties in war from the perspective of Islamic ethics and international documents.

From the perspective of the basic Islamic thought, supporting the civilian casualties in war, whether in the form of legal and judicial support or in addition to material and spiritual support, is one of the most basic moral duties and religious duties. Is. Therefore, according to various articles of the Islamic Penal Code, not only is it possible to prosecute officials who use weapons against the people, but also foreign perpetrators of weapons with these weapons can be prosecuted. Under international law and the Geneva Convention, in particular Article 3 thereof, compensation for war casualties is mandatory for civilian casualties and governments have a moral and legal responsibility in this regard.

Information and communication technology in opposition to moral and religious education is a challenging concept that is associated with different ideologies and prescriptive expectations. Understanding this importance, in this article, with a library approach, the explanation and relationship between moral and religious education approaches with information and communication technology was discussed. In general, the philosophical viewpoints about technology in the classroom, modernism, critical, and postmodernism, and the main approaches of moral and religious education were divided and discussed in three indoctrination, secular, and democratic approaches.

The moral and religious education approach of indoctrination was inconsistent with the philosophical view of modernism about technology, with the critical philosophical view of technology, and also this approach was inconsistent with the view of postmodernism. The approach of secular religious education was aligned with the philosophical view of modernism and inconsistent with the philosophical view of postmodernism. The approach of democratic religious education was aligned with the philosophical viewpoint of modernism regarding technology, with the critical viewpoint and the viewpoint of postmodernism. As a result, ethics, religion and technology can match and coexist with each other, because all three have attractive and stunning properties.

The concept of human rights has been respected in all cultures and many laws have been established in this regard, and it is not necessarily exclusive to the contemporary era. With the credit that literature is the manifestation of culture reflected in the context of society, the examples of human rights can be seen in it. In the field of Persian literature, Ferdowsi in his Shahnameh, while dealing with various literary issues, also spoke about human rights and ethics issues. In various verses, he has repeatedly protested the shortcomings of human rights and moral anomalies and called his audience to observe them directly and indirectly. In order to realize this goal, Ferdowsi has made innovations, one of which is the cultivation of perfected personalities to explain human rights. In this research, referring to library sources and descriptive-analytical method, Ferdowsi's view in Shahnameh in relation to the moral foundations of human rights, especially social justice and human dignity, has been analyzed. Also, in order to present a new reading of Ferdowsi's humanitarian opinions, a reference has been made to the provisions of the United Nations Declaration of Human Rights.

From Ferdowsi's point of view, establishing justice and social equality is one of the most important duties of those in power in society. Also, they should respect human rights and in this way set the grounds for the realization and learning of other citizenship rights. The comparison of Ferdowsi's approaches in relation to social justice and human dignity with the United Nations Declaration of Human Rights shows that Ferdowsi's opinions are presented with more detail and, unlike the Declaration of Human Rights, which is presented in a general and transient manner, it is more inclusive.

Citizenship rights, along with paying special attention to individualism, are concerned with a set of values ​​such as egalitarianism, freedom, democracy, which pursues the collective benefit. If the rights and ethics of citizens are not institutionalized in a society, the relationship between the people and the government will be shaken, therefore, the issue of ethics and citizen's rights have been taken into consideration in the laws. In the current research, the aim is to examine the position of communalism and individualism in municipal laws with a view on ethics and citizenship rights.

Citizen's rights may seem at first to be due to individualism, but in fact, it tends towards socialism. Meanwhile, municipal laws should reflect the ethics and rights of citizens. According to Article 1 of the Charter of Citizens' Rights, proper administration of the country's affairs on the basis of rule of law, efficiency, accountability, transparency, justice and fairness by all officials and employees of executive bodies is mandatory. Currently, the municipal laws have challenges such as: incompatibility of the rights and mutual duties of citizens and the municipality, lack of participation of citizens in the preparation process, review and approval of urban development plans (comprehensive plans, preferential plans, etc.), lack of the solutions to attract citizen participation are the lack of urban unit management. In most cases, it has been observed that the approach of the municipality is towards socialism.

Many times, in damages, what is abused and attacked is immaterial matters related to human personality such as dignity, reputation, emotions and feelings and the like, all of which may be depending on the cause of moral damage. For the person and cause moral suffering and damage to his non-financial rights. Due to this, the present study was formed with the aim of investigating the moral and moral damages doubled from beatings and refers to the solutions that the law has considered to compensate for these damages.

From the point of view of the Islamic Shari'a, there is no doubt in accepting the principle of the concept of moral damages and its compensation in jurisprudence and the subject laws of the country, and the harmless rule, which is one of the jurisprudential presuppositions, covers and confirms it; On the other hand, moral damages can be considered as one of the most controversial issues of civil liability; Controversial because there is no consensus on the scope of this type of damages, and especially how and in what ways to compensate for moral damages. It seems that what has turned this issue into an acute problem of the judiciary is the lack of attention to the need to pay attention to the compensation of double mental and physical injuries from beatings (excess damage to blood money) and not knowing the true nature and philosophy of blood money on the one hand and Lack of a comprehensive analysis of the problems of the implementation of legal provisions of blood money on the other hand.

In his preferences, Mowlana has established a profound connection with the audience and describes his educational approaches to them. The link between the creator of the work, the text created and the listener in these poems seems prominent. In contemporary times, many theorists have discussed the connection between these components, of which Roman Jakobson and his theory of verbal communication are more valid. Investigating the teachings of Mowlana's teaching and how it is represented based on the foundations of these theory is the main purpose and issue of the present study with the basics of the theory. This research is based on library resources and descriptive-analytical method.

The role of the language of language has been to lead the audience to carry out moral necessities and to avoid mental deficiencies. The emotional role reflects Mowlana's social domination over his individual. The poet has used sounds such as "Ajab" to represent his personal emotions. The literary role is the power of Mowlana's illustrations to tangible the manifestation of moral conflicts and conflicts in society. Overall, Mowlana's preferences for representing a variety of ethical teachings such as: "God's centrality, trust in transcendence, avoiding bad habits, tendency to good habits, self -care, self -sacrifice, explanation of the greatness of transcendence, human weakness against God's power Being love at the beginning of the road, the usefulness of love after enduring its hardships, turning see the seeker from a passive person to a perfect human being because of the benefit of divine attention, love has become the factor of dignity to man, expressing servitude to God.

Morality and legality play an important role in creating a hidden but vital connection between people. Therefore, the main purpose of this study was to identify the views of the two theories of pragmatism and reconstructionism in relation to teaching ethics and legality to students. For this purpose, by reviewing written books and electronic sources, the materials were collected in a library method and interpreted using a descriptive tool, using a descriptive method.

The results indicate that the two theories of pragmatism and reconstructionism (neo-pragmatism) in the field of teaching ethics and legality to students have special educational elements. Each of these theories has educational principles and principles, educational goals, educational content, educational methods and evaluation in relation to ethics education and legislation, which have similarities and differences. Contemporary scholars of classical pragmatism defend experience as the heart of pragmatism, while neo-pragmatists abandon the concept of experience in favor of purely linguistic pragmatism. Common sense, which is a very central issue for pragmatism, is an individual and interpersonal issue for modern pragmatism. Modern pragmatism is a third type of interpretation from Dewey's point of view and is sometimes known as linguistic pragmatism and the postmodern version of pragmatism.

The foreign policy of the Islamic Republic of Iran has always had many ups and downs after the victory of the Islamic Revolution. In today's world, countries strive to increase power and interests in their foreign policy, often sacrificing morality. With the revolution in Iran, high religious and Islamic goals were considered and the Islamic Republic emerged. In Islam, morality forms the basis of politics. The present study was formed with the aim of examining the role of ethics in the foreign policy of the Islamic Republic of Iran and comparing it with countries such as China.

Despite differences in political, economic, cultural, moral, and ideological conditions, all governments pursue similar goals for national interests in the international arena. Although ethics has been considered in foreign policy for many years, sometimes governments violate international ethics for their own national interests. In Islam, however, the nation is not the basis for decision-making, and an Islamic state pays attention to the interests of all human beings on earth.

The written literature of each land is full of wisdom and knowledge of the past, beyond the present and the future, and among the different lands, the ancient literature of Iran has a special place as one of the best written works of literature in the world. Paying attention to spiritual topics and moral components in individual and social behaviors is one of the ways to achieve perfection and this is the reason why the great poets and writers of the Persian language have shown a lot of attention to ethics in their poems and works Pay attention to the category of practical strategy and ethics. One of the Iranian writers who paid special attention to the category of ethics is Abdul Rahman Jami. Therefore, the current research seeks to investigate bioethics from the point of view of Abdul Rahman Jami, and to achieve this goal, Haft Orang of Jami has been examined in a special way.

Jami, like a mystic and a religious preacher, tried to teach religious and moral teachings to the audience and appeared as a sociologist in his community and tried to convey moral teachings and teachings to his audience. In general, the main moral and educational concepts of Jami's poems in Haft Orang are: sincerity, politeness, humanity, avoiding envy and avarice, humility, chivalry, kindness and forgiveness, good nature, truth and honesty, patience, avoiding greed, Justice is forgiveness and forgiveness, the science of friendship and increasing knowledge, piety and piety, and keeping promises and obligations.

Protecting the rights of citizens is one of the key and important duties of governments. In this regard, the active presence of citizens in the public arena is necessary to draw the general boundaries of their collective interests and rights and to hold the institution of power accountable. In addition, regulatory and controlling authorities should be in place to evaluate the performance of public officials. In such a situation, the concept of good governance becomes important. The present article examines the principles governing the ethics of employment regulations during public service in the light of good governance.

The study of the principles governing the ethics of employment regulations during public service in the light of good descriptive-analytical management and using the library method has examined the question. The results of the research indicate that good management regarding the ethics of employment regulations can be examined in the light of the principle of rule of law, the principle of accountability, the principle of merit and competence and the principle of transparency in Iranian administrative law. The most fundamental principle is the principle of merit, merit and employment justice and the principle of the rule of law. Paying attention to the components of good governance in the ethics of employment regulations can to a large extent guarantee the rights of citizens in the area of ​​mandatory competence of public agents. Good governance theory is an integrated theory that contains principles and indicators for reviewing administrative actions and decisions as well as increasing their efficiency.

In order to decisively deal with economic criminals, the establishment of special economic courts in 2017 was approved by the fact that a new mechanism was created in the process of dealing with economic crimes. At the beginning of the establishment of these courts, many cases were referred to the special economic courts and urgent proceedings and decisive action were put on the agenda, and heavy sentences including execution and long-term imprisonment were issued in some cases and immediately implemented. According to the special conditions of these courts, some of the principles of fair proceedings were limited. Since the need to adhere to ethical principles and justice in economic courts is an important issue, that is why the purpose of the present study was to examine economic proceedings in the balance of ethical and fair principles.

Although the agreement with the economic concession depends on the fairness of the proceedings, but the data indicates the limitation of ethical principles and justice in some cases in the economic proceedings and the suspicion of the unfairness of some economic proceedings in the public opinion of the society, especially the atmosphere of the business has been established that it is suggested to establish efficient laws and comply with ethical standards.

Personality rights are among those fundamental human rights that protects an individual against the violation of his or her privacy by others; Today, due to widespread use of internet services and new technologies, these rights have turned into the most challenging legal issues. Internet intermediaries and users may violate the personality rights of individuals and their privacy in cyberspace by publishing their private information. To support these rights, and considering the fact that some general rights to personality are recognized in Iranian law, it is necessary to answer these questions, what are the theoretical foundations of the violation of personality rights by internet intermediaries and users? Considering the fact that violation of such rights is mainly a violation of moral rights, in addition to a guarantee of criminal execution, can a guarantee of civil liability be used in cases related to the violation of personality rights? In the present research, these questions are answered by examining the related issues.

Unauthorized access to the individuals´ private information and data is considered as violation of personality rights and harmful activities resulting in civil liability. Fault-based liability is the dominant foundation of Iranian law. Of course, considering the functions and natures of the two groups of players, i.e. internet intermediaries and users, present in this environment, we should consider the independent and individual civil liabilities of each of these two groups.

Research ethics is a subset of applied ethics that examines and analyzes ethical issues and challenges raised in conducting research activities. The purpose of this article is to design the curriculum and educational topics of ethics in research.               

This research was conducted in terms of practical purpose and in the framework of qualitative approach and using Delphi method. The statistical population of the research includes 15 ethics experts in the research. The research tool is a questionnaire with 31 items prepared on a 5-point Likert scale. In the first stage, 13 people answered this questionnaire. After the initial response of the participants, in the second stage, the summary report was sent to them again, and the possibility of reconsidering the design of questions and presenting their answers was provided knowing the average answers of other participating experts. At this stage, 12 experts answered and none of them changed their initial answers.

According to research ethics experts, among the 31 subjects in this curriculum, "researchers' social responsibility towards society" is the most important and "researchers' efficiency in using scientific resources and facilities" is the least important. Also, among the 5 topics proposed in this curriculum, "familiarity with the ethical principles related to human subjects in research activities" is the most important and "teaching each of the four dimensions effective on ethics in research (ethical theories and principles; norms and guidelines specialized and professional; familiarity and interaction with research ethics boards; and legal requirements of research)" is the least important.

The most important components of the proposed curriculum are: 1) the number of course units, 2) the purpose of the training course, 3) course headings, and 4) course resources.

Ethical perspectives in moral psychology are used as a basis for understanding and measuring moral judgments. This construct can be used to predict and explain ethical decisions. Among the most fundamental and common views in the classification of moral perspectives is the utilitarian/deontological dichotomy. In this study, the Ethical Perspective Questionnaire (Survey of Ethical Theoretic Aptitudes) was investigated for its factorial structure and psychometric properties.               

the design of the study was applied in terms of purpose and descriptive-correlational in terms of methodology. In total, 245 (51 males) residents of Tehran, over 18 years of age, participated in the study and were selected via an online invitation. They then filled out an Ethical Perspectives Questionnaire. This study investigated the internal consistency of items, content validity (with the participation of experts in psychology and measurement), and construct validity (using confirmatory factor analysis). For the statistical analysis, SPSS-23 and AMOS-23 were used.

The results revealed that the internal consistency coefficient of the items was at an acceptable level (α = 0.78). Additionally, the content validity coefficient was in line with the criteria (CVR = 0.78). The results of confirmatory factor analysis also supported the 15-item single-factor scale.

The Persian version of the Ethical Perspectives Questionnaire has acceptable psychometric properties in the population of adults living in Tehran and can be used as an appropriate instrument to assess ethical perspectives in the studies of moral psychology.

This study was conducted to design a model for predicting moral behavior based on moral attitude and identity due to the mediating role of cost and benefit.               

The research method was descriptive-correlational and the statistical population included all second grade high school students of Hamadan in the academic year 2021-2022. The sample size consisted of 928 participants (399 girls and 529 boys) who were selected by multi-stage cluster random sampling method and completed the Moral Behavior, Moral Identity, Moral Attitude, and Benefit and Cost Scale. Data were analyzed by structural equation modeling using SPSS and Lisrel software.

The results show that the proposed model fits well with the experimental data and the variables of psychological benefit, situational benefit, psychological cost and situational cost have a significant mediating role in the relationship between moral attitude and moral identity with moral behavior. The findings also indicate that the direct effects of moral attitude and identity on moral behavior are not significant.

Based on the findings, it can be said that two factors of benefit (psychological-situational) and cost (psychological-situational) can control the performance or non-performance of moral behaviors by individuals with moral attitude and identity. Because assessing the degree of benefit and cost that performance or non-performance of moral behaviors might have for people can facilitate or deter them from doing the action or moral behavior.

Organizations undoubtedly need to increase spirituality in the workplace to achieve their goals. The present study seeks to provide features through which organizations can promote service in the workplace with a spiritual approach.               

This research is of interpretive type and its qualitative approach and its strategy is the foundation data approach based on the emerging Glaser approach. The study population was the operational managers of Khorasan Razavi Telecommunication Company. Through theoretical sampling, 19 managers were selected as a sample. Data were collected through semi-structured interviews and finally analyzed using data coding method.

The results of interview analysis and coding in two stages of real and theoretical coding showed that the dimensions of service motivation with a spiritual approach to work include normative, emotional, semantic, social, compassionate and self-sacrificing. Among the characteristics that shape the motivation to serve with a spirituality approach at work include job characteristics, knowledge characteristics, social capital and personality traits. Correlated factors also include: social participation in the organization and consolidation of social capital that the managers of the organization should pay attention to these characteristics.

Considering the dimensions of service motivation with spirituality at work approach in this study, service motivation with spirituality at work approach has characteristics that encourage telecom company managers to develop service motivation with spirituality at work approach to these factors.

Professional ethics is one of the new branches of ethics that tries to answer the ethical issues of various professions and has specific principles for it. The purpose of this study is to design an organizational culture fit model based on the ethics and attachments of the organization in the telecommunications industry.               

The design of the present study was a combination (qualitative-quantitative). In the qualitative part, the data method of the foundation was used. The research population was managers and employees active in the field of telecommunications industry, from which 9 people were selected by theoretical sampling method. It was an interview tool and the data were analyzed by coding method. In a small part, it was a survey-correlation method. The research population was managers and employees active in the field of telecommunications industry and using the simple sampling method 40 people were selected as a sample. The instrument of the questionnaire was a qualitative section and finally the data were analyzed by one-sample t-test and regression.

In the qualitative section, 29 open codes and 4 axial codes were identified. The results of the quantitative part also showed that the model has a good fit.

If the organizational culture is based on professional ethics, the self-fulfillment of the employees will undoubtedly go well and the organizational attachment of the employees will be guaranteed from the very beginning. It can be said that the most important understanding that employees have gained from the activities of the telecommunications industry during their period of activity in the telecommunications industry is an opportunity to grow and the telecommunications industry is a launching pad towards future scientific, social and professional goals. They know that, of course, all can be achieved only by observing the appropriate principles of professional and cultural ethics.

Journalism is a profession in which ethical principles play a prominent role. Therefore, this observance of these principles should be considered in its education. The aim of the current research is to explain the challenges of journalism education in order to institutionalize ethical principles in the country's universities.               

The current research is applied in terms of purpose and mixed research method (qualitative-quantitative). The statistical population in the qualitative part is journalists and university professors with more than 5 years of work experience, and in the quantitative part, the final year journalism students of the country's universities. The non-probability qualitative sampling method is targeted and the quantitative sampling method is census. The tool for collecting information is an interview in the qualitative part and a questionnaire in the quantitative part. In order to analyze the data and draw the model, the thematic analysis was done in the qualitative part and structural equation modeling was done in the quantitative part, and Excel, SPSS and Laserl software were used.

The findings of this research showed that about 70% of the challenges of journalism education in Iranian universities are, in order of importance, related to the way of accepting students, the lack of facilities and equipment of universities, the security of society and the media, and the weakness of ethics in the country's journalism industry. About 30% of the other challenges are the lack of specialization in academic journalism, the weak connection between the university and the media for internships, the lack of attention to ethics in the process of accepting professors, the impossibility of knowing the field before entering the university, the lack of attention to student skills, and the lack of attention of the Ministry of Science to the infrastructure of universities.

Ethical principles play a very prominent role in the field of journalism. Therefore, it is necessary to pay attention to this category in the way of teaching students.

It is essential to spread moral values in today's world. Sports in the dimensions of championship, general, educational and professional need a new approach in order to provide the basis for moral development and sports behaviors. The spiritual and moral spirit of sports can be manifested in student sports and can be considered as a symbol of sports ethics in the society. The purpose of the current research is to analyze the relationship between the development of the ethics of school sports teachers and the promotion of the moral values of students (presenting a model).               

The research method was descriptive-correlation and applied in terms of purpose. The statistical population of the research included 1059 physical education and sports teachers in Kermanshah province, 285 of whom were selected as a sample using a random method based on Morgan's table. The research tool was using a standard questionnaire. For data analysis, Emos statistical software, structural equation model and confirmatory factor analysis method were used.

The findings showed that individual-behavioral factors have had a significant impact on the development of moral values of sports teachers with an impact factor of 0.45, background factors have had a significant impact on the development of moral values of sports teachers with an impact factor of 0.62, organizational factors have had a significant impact on the development of moral values of sports teachers with an impact factor of 0.34 and extra-organizational factors have had a significant impact on the development of moral values of sports teachers with an impact factor of 0.27.

Considering the effect that the development of sports teachers 'ethics has on the promotion of students' ethics values, these values can be developed through educational, research, sports and management mechanisms in the country's schools and wait for the desired results in order to grow values and ethics was in school sports.

Ethics in tax culture can be considered as a set of perceptions, insights and reactions of individuals to the tax system. The aim of this study was to provide a model of ethics in the tax culture in order to transform the tax system in the tax departments of the north of the country.               

The present study is applied-developmental in terms of purpose and descriptive-correlational in terms of research. The statistical population consists of 350 general managers and deputies, heads of provincial center affairs, heads of city departments and heads of departments of the Northern Tax Affairs Organization. The statistical sample size was selected using 200 simple random sampling method. Descriptive statistics and structural equation modeling were used to analyze the data using SPSS software version 26 and Smart-PLS version 3.2.

The results of structural equation model showed that ethics in tax culture has a direct and significant relationship with the implementation of the tax system, tax payment system, tax revenue, diversification of financing, tax compliance. The implementation of the tax system, tax payment system, tax revenue, diversification of financing, tax compliance has a direct and significant relationship with the evolution of the tax system. The implementation of the tax system, the tax payment system, diversification of financing, has a direct and significant relationship with tax compliance. Also, the tax payment system has a direct and significant relationship with the implementation of the tax system and tax revenue.

Efforts to establish ethics in the tax culture in the country can have a significant impact on reducing costs, increasing government revenues and creating effective controls that result in increased social justice and public welfare.

One of the ways to gain a sustainable competitive advantage is to emphasize the training of employees and increase their information and knowledge through organizational learning. Therefore, the present study was formed with the aim of investigating the relationship between the components of organizational learning and work motivation with emphasis on the mediating role of ethical leadership.               

This applied research was an exploratory study and was among the correlational studies. The statistical population of the employees of Kavian Industrial Town of Khorasan has a population of 12,000 people. Using simple random sampling, a sample of 375 people was selected. The professional ethics questionnaire in organizational learning was used to collect data. Exploratory factor analysis and structural equations and SPSS and smart pls software were used to analyze the data.

Based on the findings of the present study, the coefficient of organizational learning and work ethic, the coefficient of variable ethical leadership and work ethic, the coefficient of management commitment and work ethic are positive, so the coefficients are significant. Also, the coefficient of system vision and work ethic, the coefficient of outdoor and experimental path and work ethic, and the coefficient of path of transfer and integration of knowledge and work ethic are positive, so the path coefficients are significant. Finally, it was found that the model has a good fit.

The results showed that in organizational learning in Kavian industrial town has four dimensions: commitment, system vision, open space and experimentation and finally the transfer and integration of knowledge that are related to work enthusiasm and in this regard leadership Morality plays a prominent role.

The aim of the current research was to identify the factors affecting the retention of creative employees with special attention to organizational and moral factors in the Workers' Welfare Bank of Kohkiluyeh and Boyer Ahmad provinces.               

The present research was among the combined researches (qualitative-quantitative) of sequential-exploratory type. In the qualitative part of socio-statistics, there are experts (managers of Refah Bank branches and faculty members in the field of management). Purposive sampling was done using the snowball technique and according to the theoretical saturation index, and a sample size of 10 people was selected. The interview tool was semi-structured and the content analysis method was used for analysis. In the quantitative socio-statistical section, it included all managers, deputies and employees of Refah Bank branches in Kohkiluyeh and Boyer Ahmad provinces. The random sampling method was stratified according to the size of the statistical population and 100 people were selected as a statistical sample. A researcher-made questionnaire was used to collect data. For analysis, factor analysis and structural equation modeling test and SPSS and PLS software were used.

The findings of the research showed that in order to keep creative employees in the banking industry, there are 67 important indicators that should be taken into consideration, these 67 indicators are divided into 13 components and these 13 components are divided into 4 categories of general factors, moral factors, motivational, organizational and individual factors have taken place. Also, in the factor ranking section, it has been determined that moral factors are ranked first in importance.

Ethical, motivational, organizational and individual indicators in the banking industry are serious categories in the discussion of keeping capable and creative employees, among which ethical indicators are of great importance because they attract employees' trust and loyalty to the organization.

In order to survive and grow by attracting new customers and providing new services, insurance companies must be able to retain their customers in order to coordinate their strategies with customer needs. With the understanding of this importance, the present study was conducted with the aim of identifying and leveling the components of consumer behavior in obtaining modern insurance services with an emphasis on the institutionalization of ethics.            

The method of the present research is practical in terms of its purpose and it is mixed (qualitative-quantitative) in terms of data collection. The qualitative research method was qualitative content analysis with an inductive approach. The participants of the qualitative part of the research were the senior managers of Central Insurance, and 17 people were interviewed using the theoretical snowball sampling method. The estimation of the desired sample size was done based on the theoretical saturation of the data. The data collection tool in the qualitative part was a semi-structured interview. Triangulation method and Christiansen angle technique were used to check the validity in the qualitative part. Open coding was used to analyze the data. The research method was descriptive-survey quantitative. The statistical population included all central insurance managers and experts, 400 cases were investigated using Shadeh random sampling method, and they were selected for the study, the sample size estimation method was Morgan's table. In order to analyze the data, the method of structural interpretation modeling and structural equations was used. Calculations related to structural interpretation have been done with MATLAB software and analysis of structural equations by phonix software.

The findings showed that the components of consumer behavior in obtaining modern insurance services with an emphasis on the institutionalization of ethics at the highest level of customer profitability and the training of psychological factors and customer retention, the implicit institutionalization of ethics, personal experience, service development and financial position, business space design, risk aversion and recommendations, business environment design, risk aversion and recommendations, uncertainty, sick economy and insurer's commitment.

Institutionalization of ethics and sales ethics in accepting new insurance services is one of the main components of this service and they strengthen the provision of new services in insurance.

Considering that professional commitment is defined as a person's sense of belonging to the profession and acceptance of the ethical principles and goals of the profession, it can affect the accounting principles that are related to ethics. At the same time, the code of ethics prevents unethical behavior as an effective mechanism. Therefore, the current study examines the mediating role of the code of ethics on the relationship between professional commitment and ethical principles of accounting.               

The method of this research is descriptive and correlational. 328 people were selected from the community of executive and financial managers at high and middle levels using available sampling method. The study tool is a questionnaire. SPSS and Smart PLS3 software and structural equation methods were used for data analysis.

The results show that the professional commitment of accountants in business has a positive and significant effect on the application of accounting ethical principles in practice. Also, the code of ethics has a direct and indirect effect on the application of ethical accounting principles.

ethical principles of accounting including; Honesty and integrity, objectivity, competence and professional care, confidentiality and professional conduct, have an effect on the quality of financial information and their fair presentation, and these principles are also influenced by the professional obligations of accountants and financial managers and the code of ethics. Therefore, paying attention to the code of ethics and professional obligations should be considered by policymakers and observers.

The present study aimed to analyze the relationship between social responsibility and the quality of services in the banking industry with respect to the mediating role of ethical marketing strategy.               

This research is applied in terms of purpose and descriptive-survey approach. The statistical population of this research was the customers of the banking industry in Tehran, from which 400 people were selected by simple random sampling and participated in the research. The data collection tool was a researcher-made questionnaire. In order to analyze the data, structural equation modeling method and SPSS and LISREL software were used.

Based on the results, the first three hypotheses of the study were confirmed due to their larger significance number of (1.96) and positive standard coefficient (significant number of the path between the two variables of social responsibility and ethical marketing strategy). (16/18), between social responsibility and quality of banking services (8/8) and between ethical marketing strategy and quality of banking services (9/88). Banking services were approved.

Undoubtedly, the attention of financial institutions and banks to the issue of social responsibility can affect the quality of their services and ultimately customer satisfaction and loyalty, which in this way can benefit from mechanisms such as ethical marketing and achievement to the goal.

One of the most important economic goals of countries is to provide financing from the securities market in order to prevent banking crises. Therefore, the impact of the base volume in the Iranian securities market to prevent speculation and in order to improve liquidity will not be possible except with the increasing link of economic ethics. The purpose of the current research is to investigate the consequences of reducing moral hazard on the application of the base volume and its relative costs on the liquidity of the securities of knowledge-based companies in the Tehran stock market.               

The method of the current research is practical and of the type of machine learning and the method of generalized moments. Two groups of small-medium stocks (a case study of knowledge-based companies) and large companies in the Tehran stock market were selected as the statistical population, which were selected from the ranks of the target population in 2014-2021 as the research sample. The data measurement tool was the Iran Stock Exchange website. The decision tree and torque method was also used for the test.

The fit of the research model, which included a main hypothesis, was confirmed. Therefore, the application of volume based on the market liquidity of two groups has a negative effect, which is more for knowledge-based companies and can cause moral hazards in pricing.

The Amihud index was used for estimation and the experimental results indicate that the volume of the base has a high importance in the lack of liquidity in the market, which is more important for knowledge-based companies and shows that it can cause moral hazards.