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.

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,