مطالب

Background: Regarding the increasing global competition and uncertainty in todaychr(chr('39')39chr('39'))s world, employee dynamism is becoming an essential requirement for new organizations. The aim of this study is to The Role of Ethical Leadership and Proactive personality on Organizational Citizenship Behaviors(OCBs) according to the mediating role of employeeschr(chr('39')39chr('39')) emotions. Method: The research is descriptive and correlational. The statistical population of the study includes the staff of Kermanshah Petrochemical Urea and Ammonia Company with 470 people, and in the sampling process using Morgan table, a sample of 212 people was obtained. The sampling method in this study is a stratified random sampling. For collecting data, Five standard questionnaires of ethical leadership, Proactive personality, Positive emotions, Negative emotions and OCBs were used. Using SPSS and Smart PLS2 software and structural equation modeling methods, data analysis showed that ethical leadership affects employeeschr(chr('39')39chr('39')) organizational citizenship behaviors. Results: The results of the research showed that the relationships between ethical leadership with OCBs and positive emotions were meaningful and positive. And the relationship between ethical leadership and negative emotions is significant, but this is a negative one. And the relationship between Proactive personality with OCBs through the positive emotions is not meaningful. Also, the results of structural equation modeling indicated that ethical leadership 15% OCBs, ethical leadership 20% positive emotions, ethical leadership -21% negative emotions, ethical leadership 18% OCBs through the positive emotions, ethical leadership -43% OCBs through the negative emotions, Proactive personality 22% OCBs through the positive emotions, Proactive personality -32% OCBs through the negative emotions can be predicted, respectively. Conclusion: Ethical leadership also affects employeeschr(chr('39')39chr('39')) emotions. Through emotions, ethical leadership affects OCBs. Employeeschr(chr('39')39chr('39')) proactive personality does not affect OCBs through positive emotions, while this proactive personality influences OCBs through negative emotions.

Background: Conflicts of interest and the resulting ethical dilemmas play a decisive role in the unethical behavior of independent auditors. The main objectives of this study are to identify different situations of conflict of interest of independent auditors and the resulting ethical dilemmas and also to find strategies for managing and controlling each of these situations. Method: In this paper, the exploratory approach of the mixed research method (qualitative-quantitative) has been applied. The statistical population in the qualitative stage is the experts in the field of independent auditing. Accordingly theoretical sampling and after conducting semi-structured interviews, theoretical saturation was obtained and qualitative content analysis method analyzed the data. In the quantitative stage, a questionnaire is designed based on the results of the qualitative stage and distributed among a random sample of members of the statistical community who are certificated public accountants working in audit firms and the structural equation modeling method used to analyze the data. Results: Findings showed that independent auditors become involved in conflicts of interest and ethical issues when disagreeing with a client they fear of losing, when facing with inappropriate job opportunities, when conducting the review process, and when facing with challenges in performing tasks. Also, managing the conflict of interest of independent auditors require the collective efforts of owners, the community of certified public accountants and independent auditors at the individual level and at the level of the audit firm. Conclusion: The results of this study are important because they can provide a good framework for promoting ethics in the auditing profession.

Background: Companies in a competitive environment are forced to use strategies that bring them more survival. Consumer satisfaction depends on ethical marketing, which deals with ethical principles and marketing practices and regulations. Evaluating ethical tools in marketing strategies is a strategy that increases the profitability and sustainability of companies due to attracting more customers. Method: This research is a qualitative research that has been done by using the data theory of the foundation with interview tools from the research community, which includes 23 academic experts, managers and experts in the field of marketing and social media who were selected by purposive sampling. Data analysis was performed with MaxQDA software in three stages: open, axial and selective Results: The findings represent 104 open source codes that eventually led to the six main axes in the model. Conclusion: Based on the research results, the model includes influential factors (structural, managerial, store-related and social media-related). Social media marketing is a central phenomenon that includes (advertising, communication, and word-of-mouth electronic advertising). It encompasses the prevailing context (interactive, competitive, and globalizing environment), including intervening factors (religious, technological, and economic) that influence the ethical strategies of social media marketing. Marketing, economic and human resources actions in the form of ethical strategies lead to the formation of economic and user-related consequences.

This paper advances a framework for the evaluation of Sharia (Islamic law) with respect to the modern notion of international human rights law. The paper argues that certain universal standards of human rights and freedoms, as understood and formulated in international human rights documents, lack precise equivalents in Islamic law, and some generally-accepted principles of Sharia contradict corresponding principles of international human rights law. Sharia's response to the idea of human rights and traditional interpretation of Islamic law are hard to reconcile with international human rights norms and standards. It is also argued that the application of Sharia, public and criminal law in particular, is problematic and results in deficiencies and hardship in Muslim societies. This paper contributes to the debate on Islamic reformism and human rights in arguing that Sharia's contradiction of universal human rights norms cannot be avoided, and that traditional mechanisms of reform within the framework of Sharia are inadequate for achieving the necessary degree of reform. It is suggested that, based on a cross-cultural dialogue and intellectual debate, an essential and primary reform should define the objective foundations of human rights in reason and human dignity, not on Sharia criteria and qualifications.