Introduction: Social responsibility from an ethical point of view includes the obligations and duties of natural and legal persons towards society and the environment. The moral behavior of people, like understanding of social responsibility, depends on their liberal ideology, beliefs and human values. Therefore, the aim of the current research is to study the relationship between liberalism and human values with the moral understanding of social responsibility. Material & Methods: The research method is applied in terms of purpose and descriptive-correlational survey. The statistical population includes the financial managers of the companies admitted to the stock exchange, and the questionnaire was randomly distributed among them and 110 questionnaires were received. The sampling method is random. The research tool is a questionnaire and multivariate regression using SPSS software was used to analyze the data. Results: The research results show that human values based on public interest have a significant and positive relationship with the moral understanding of social responsibility. But the thinking of liberalism does not have a meaningful relationship with the moral understanding of social responsibility. Conclusion: Based on the findings of this research, human values based on public interest can be considered as a tool to strengthen the moral behavior of company managers regarding corporate social responsibility. Also, improving the thinking of liberalism in managers can strengthen their social responsibility. In this case, the policy makers of Stock Exchange can direct the managers of the listed companies to comply more with the social responsibility of the company, through teaching human values and strengthening those values, as well as monitoring the implementation of ethical regulations

Banking industry has faced big changes since 1990 and the speed of these changes has been increased rapidly along with the development of communication facilities, globalization, deregulation, technological improvements and information technology advances, in particular.Profit making has been the main incentive for many institutions and the market experienced significant competition over the development of the active firms in this industry. The increased competition of the market has also another characteristic. As the firms are not the same in size and both big and small firms are doing business probably what makes these firms of all size survive in this industry is a good and reasonable profit.In order to investigate the performance of the banks, we will introduce some indexes and ratios to compare the selected banks with respect to their performance.There are other factors which can affect the compatibility using ratios (such as specialized business of the banks), but in sum, are used for comparison worldwide. Some standards have been introduced. In this article, a comparative approach of the relevant ratios among the banks of the selected countries will be carried out and then, some methods for better performance of the interest-free banking will be introduced.

Introduction: by saying the word of interest, the first thing that comes to mind immediately is economic interest and this is while different fields of life have their own interests which are not necessarily economic interests. Method: the present study uses the documentary method to investigate the diversity of levels and non-economic meanings of the concept of interest from the perspective of sociologists and intends to provide for researchers a conceptual tool for explaining social phenomena by emphasizing Bourdieu's understanding of interest. Results and discussion: This study shows that Alexis De Tocqueville, Marx Weber, Gustav Ratzenhofer, Albion Small, Edward Alsworth Ross, George Simmel And James Coleman have used profit in its micro and individual form. However, there is a difference between these thinkers regarding the concept of interest and that of Tocqueville, Weber, Coleman and Simmel. The later have considered the concept of interest as a social element and have used it in the analysis of relations between people in society. But Ratzenhofer, Small, And Ross have a pre-social understanding of the concept of interest, and see it as an element that shapes society, not a factor through which relationships between individuals in society can be analyzed. The study also suggests that thinkers such as karl Marx, Arthur Bentley, And Pierre Bourdieu used interest collectively. However, with a deeper look at the empirical application of the theories of the above thinkers in relation to the concept of interest, it may be said that Marx's sociological view of the concept of interest in the form of class interests, although has a sociological burden and does not consider interest specific to the individual. It considers the economic meaning of interest for a group of people of the same class and in a way closes the way for thinking and reflecting on other various and non-economic forms of interest. Bentley's view leads to the tautology by uniting the interest and the road group and for this reason; the possibility of experimental application and testability is limited. Conclusion: In his analysis, Bourdieu showed that the fields of academia, art, etc., have interests that are not necessarily economic interests and are governed by rules other than those of the world of economics. The process of segregation of social worlds, each of which has its own interests or spheres of power, requires that social researchers be equipped with a conceptual and theoretical tool to discover the interests, the relationships between field actors, and the internal rules of these social fields. This conceptual tool, in addition to being more in line with social reality, unlike the Marxist concept of benefit, is not limited to the economic and possibly political sense, and can also discover non-economic interests that govern human life and measure people's relationships with these types of non-economic benefits in addition to the above, the advantage of Bourdieu's understanding of interest over Bentley's understanding is that it is free from the flaws of tautology. And he does not equate the benefit with the field and states that the interest belongs to the field and not the field itself. It also has this advantage over micro-level theorists. In addition to the micro level (at the level of family and group friendship, etc. ), it also has the ability to be applied at the macro and collective level. With these interpretations, the author believes that Bourdieu's sociological application of the concept of interest can be a practical tool for social science researchers to understand the social world.

This study reports the findings of the research conducted on the effects of Interest-Based Language Teaching (IBLT) on Persian students’interest in L2 learning,and their achievement in reading comprehension,With the aim of improving L2 learning in the university level,the study investigated whether selecting instructional materials based on learners’interest areas could impact their interest in language learning,Furthermore,it examined whether selecting instructional materials based on interest would have any influence on learners’performance in L2 reading,It also examined any significant differences between the learners with high and low L2 reading levels in terms of interest,The participants were sixty first-year nursing students in a nursing college,Both questionnaires and tests were employed to collect the data,The collected data were closely examined and analyzed using independent-samples t-test,The results revealed that (1) personalizing the materials could make a significant contribution to the development and enhancement of students' interest level in L2 learning;(2) selecting the instructional materials based on learners’interest areas could improve their performance in L2 reading comprehension;and (3) in using IBLT,there was no significant difference between learners with different levels of reading proficiency in learning the course materials,