Budget process is one of the most important policy processes in every state, which can be an area for using various interest groups' power, the groups that are involved in bargaining process to gain further resources and profit. These influences are important for their role to hampering growth and creating poverty and inequality in different areas of policy and economy. So, with centralization on different phases of this process, it was attempted in the present work, to explain the interest groups' influences on budgeting in Iran. For this, a descriptive-survey method was used and the data were collected by questionnaire. Moreover, data obtained from the employees of President's Strategic Planning and Control Deputy were selected by random sampling. It was found that, although almost all of budget process phases are appropriate for using the interest groups' power in Iran, but it seems that influences in formulation and approval phases are more appropriate.

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

In this paper, the role and impact of the interest groups particularly protective internal one upon public policy making for business environment is studied through analytical comparative method. Firstly, definition and different types of the interest groups are introduced in brief. Interest groups in this articles refer to those kinds of groups which try to influence upon public resources allocations without taking political power directly. Also, it was mentioned that in general, there are two major types of interest groups: internal interest groups and external one...