مطالب

Background : Reporting whistleblowing as an ethical behavior can play an effective role in combating illegal behaviors as well as preventing scandals in organizations, especially auditing firms. Therefore, the purpose of this study is to investigate the effect of ethical foundations of auditors working in the private sector on their willingness to report audit whistleblowing. Method: This research is applied in terms of purpose and it is a descriptive-correlational study. The statistical population of the present study is all auditors working in private sector audit firms that 160 people have been selected using random sampling method. The research variables were measured using standard questionnaires and finally, multivariate regression test was used to analyze the collected data. Results: The results of the present study confirm the positive and significant effect of ethical foundations on decisions related to reporting whistleblowing in private sector audit firms. The results also showed that as the age and job rank of auditors working in private sector auditing firms increases, their tendency to report auditing whistleblowing decreases. Conclusion : Since increasing the willingness of auditors to disclose whistleblowing in order to perform the task of accreditation leads to improved audit quality; According to the results obtained in this study, influential organizations in the legislature are suggested to consider the ethical foundations as an effective factor in reporting whistleblowing and work to strengthen it. In this way, in such a competitive market, auditors can be encouraged to be fair to others, even if it threatens their own well-being and safety. Article number: 5

Background: Transparency can sometimes become a challenging issue, but it is necessary to foster an ethical culture. The purpose of this research is to evaluate the model of information transparency in electronic auctions in the organization of collecting and selling property. Method: The present study was among descriptive-correlation studies. The target community was the users of the organization's services, the auctioneers in the movable and immovable property sector, among whom 400 people were selected as a sample using available sampling, and after the drop of 351 people, they participated in the final analysis. The tool of analysis was a researcher-made questionnaire. Structural equation modeling method and Smart PLS software were used for data analysis. Results: The results of the path coefficients showed that the model has a good fit and can be used as a basis for e-business activists and property collection and sale organizations. Conclusion: Transparency is an important component of professional ethics and a characteristic of organizational culture, which is revealed through the behavior of leaders, employees and stakeholders of the organization, which is interrelated with the characteristics of the product and the perceived value, and leads to providing the interests of the stakeholders and participates Article number: 6

Background : One of the new topics in organizational behavior management is dealing with moral-emotional acting and the factors affecting it. The aim of the current research is to identify and rank the antecedents affecting ethical-emotional acting in education. Method: This research is applicable in terms of purpose, which was done with a mixed approach (qualitative and quantitative) with an exploratory design. In the qualitative part, the qualitative content analysis method was used with inductive approach, and in the quantitative part, the descriptive-survey method was used. The participants in the qualitative part were the high-level education managers of Golestan province, and the statistical population in the quantitative part included the education managers of Golestan province. The sampling method in the qualitative part was purposive sampling method (N=20) and in the quantitative part it was stratified random sampling in which 270 people were selected as a statistical sample for investigation. The research data collection tool was a semi-structured interview in the qualitative part and a researcher-made questionnaire in the quantitative part. Data analysis was done in the qualitative part through coding and in the quantitative part through exploratory and confirmatory factor analysis in SPSS 22 software. Results: The results showed that the antecedents affecting ethical-emotional acting have 2 dimensions; "individual antecedents and organizational antecedents". Individual antecedents have 3 components; "knowledge and information, personality traits and motivation" and organizational antecedents have 4 components; "organizational culture, ethical atmosphere of the organization, organizational structure and leadership and management". Conclusion: According to the results of the research, paying attention to the factors affecting moral-emotional acting will lead to the growth of positive organizational behaviors and the institutionalization of ethics in the organization. Article number: 7

The victim's intervention in the proceeding and the hearing of the pain and injuries inflicted on them are considered influential factors while passing judgment on the accused under New Zealand criminal law. The victim is either injured because of the crime or has already been vulnerable for some reasons exuberates the situation. The New Zealand criminal system assesses type and offense-seriousness in both cases to pass sentence on the accused. The present research aims to study the impact inflicted on rape victims in determining sentences. It is a descriptive, analytical study conducted using the content analysis technique. A purposive sample of 15 rape cases was selected from the New Zealand criminal system and coded using ATLAS software. The results show that if the accused is found guilty of pre-planned raping by resorting to physical violence, making sense of humiliation and severe mental harm, or rape is committed against vulnerable victims, the court aggravates the culprit's punishment based on the extent of the harms inflicted on them. It can be in the form of an increases period of preventive imprisonment, rejection of the plea for mercy or conditional discharge, the traverse of revision, and the extension of therapeutic or rehabilitation courses or compelling the offender to join them.

The Coronavirus disease (Covid-19) is one of the infectious and contagious ones called 2019-nCoV acute respiratory disease. Its outbreak was first reported on December 31, 2019, in the Chinese city of Wuhan that quickly spread throughout the country within a few weeks and spread to several other countries, including Italy, the United States, and Germany, within a month. This disease was officially reported in Iran on February 19, 2020. It is important to detect and analyze high risk zones and establish regulations according to the data and the analyses of Geographic Information System (GIS) in epidemiological situations. Meanwhile, the GIS, with its location nature, can be effective in preventing the breakdown of Covid-19 by displaying and analyzing the dangerous zones where people infected with the disease. In fact, recognizing regions based on the risk of getting the disease can influence social restriction policies and urban movement rules in order to prepare daily and weekly plans in different urban regions. In this applied and analytical research, high and low risk zones of Tehran have been identified by using the random forest algorithm which is used for both classification and regression. The algorithm builds decision trees on data samples and then predicts data from each of them, and finally chooses the best solution. In this research, 7 effective criteria have been used in the level of risk of regions toward Covid-19 virus, which is: subway paths and bus for rapid transits, hospitals, administrative and commercial complexes, passageways, population densities and urban traffic. After providing the map of high-risk zones of Covid-19, the Receiver Operating Characteristic curve (ROC) has been used for evaluation. The area under the curve (AUC) obtained from ROC shows an accuracy of 98.8%, which means the high accuracy of this algorithm in predicting high and low zones toward getting the Covid-19 disease.