Firdawsi has expressed the different issues: social, political and religious ones, in shahnama in the abroad and consistent way. Some of them are seen in the last wills of great kings.Firdawsi takes note of two important points in composing the last wills of kings:1. MORAL virtues2. MORAL RASCALITY The kings emphasize in the advice to their successors that they should take note of MORAL virtues during the authority and avoid the RASCALITY.

Introduction: Ethical living is a lifestyle in which all areas of human existence and work are formed and flow around ethics. That is, a person who wants to live MORALly, in all areas, tries to know the ethical considerations related to that area and follow them in practice and live according to them. The current article is research on the MORAL system of Thomas Aquinas with a focus on examining the nature of the MORAL goal of human life and the MORAL rationality of such a life. Material and Methods: The present review study examined bioethics from the perspective of Thomas Aquinas in a descriptive manner. In order to achieve this goal, articles related to research keywords from Thomson Information Institute, Science Direct and Pub Med were examined and books related to the views of Thomas Aquinas were studied. Conclusion: The results of this study show that according to Thomas Aquinas's view on man, becoming like God and realizing God's image in material life and seeing God in the hereafter is the MORAL goal and eternal happiness of man. Also, Thomas Aquinas believes in the MORAL rationality of such a life from both perspectives-having a reason to live MORALly and the usefulness of such a life.

Introduction: Alternative punishments of imprisonment, which are called as a new approach of the penal system to fight against the negative consequences of prison, have many effects and consequences that need to be investigated. Therefore, in this study, while examining the types of alternative punishments, the MORAL and social effects of the implementation of these punishments have been explored. Materials and Methods: The present study was conducted using an analytical-descriptive method. In this study, in order to provide an appropriate answer to the question presented, by referring to the theoretical bases (books) and articles published in the ISC, Magiran, Civilica, SID and Ensani in the years 2011 to 2023 and with the method of extracting the existing legal provisions, the effectiveness of this type of punishment was also criticized in reaching the intended goals. Conclusion: The results of this study show that with the implementation of such punishments, the level of public trust, the growth of MORALs and social capital in the society will also improve. Therefore, the implementation of these punishments, while reducing the criminal population of prisoners and reforming them, provides better implementation of social justice and improvement of public trust, emotional and financial support for the families of criminals

This article introduces, analyzes, and criticizes the work of Lawrence M. Hinman, Ethics: A Pluralistic Approach to MORAL Theory. Hinman is a Philosopher of Ethics in the multimedia learning. He believes that multiculturalism is important factor of nowadays so the most important responsibility of philosophers of Ethics is prevention of MORAL conflict. The global communication and information in 21st century needs global tolerance and respect of various nations, cultures, and MORALities together because different people and societies have a common human nature and common natural rights that obligate to justice and MORAL relationship between different people and various societies’ beliefs throughout the world. MORAL communication in multiculturalism approach is against racial, gender, national, and ethnic prejudice. Hinman believes in MORAL dialogue and global learning across different cultures. The book of Ethics: A Pluralistic Approach to MORAL Theory has a proper category of new ethical problems, and the candid standpoint of author is considerable. He has a logical method, and in the end of every part of book there are some questions for evaluation of students learning. So this book is proper for the philosophy of ethics in universities.

Introduction: Ethical leadership is leadership focused on appropriate behavior through respect for ethics and values, as well as the rights and dignity of others. Ethical leadership can add value to businesses by motivating employees and fulfilling company values. Therefore, the present research was conducted with the aim of analyzing the relationship between ethical leadership and cooperative social responsibility and the MORAL climate of the organization. Material & Methods: The current research is applied in terms of purpose and descriptive and correlational in terms of data collection method. The statistical population of this research included all employees of Management and Science University (MSU) in Malaysia. Among them, 200 people were selected as the research sample using a simple random sampling method. A standard questionnaire was used to collect data. The data was analyzed by structural equation modeling method. Results: The results of statistical analysis showed that ethical leadership has a direct and positive effect on cooperative social responsibility and ethical climate. Also, MORAL climate has a direct and positive effect on cooperative social responsibility. At the same time, ethical leadership has an indirect and positive effect on cooperative social responsibility through the mediation of ethical climate. Conclusion: Ethical leadership can affect their social responsibility by inspiring employees to motivate and align with the company's values. The results of this research showed that ethical leadership leads to greater employee satisfaction and collaborative responsibility and leads to the formation of an ethical atmosphere in the organization

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

Introduction: The ethical dimensions of agriculture need to be explored, distinguishing between ethics in agriculture and ethics of agriculture. Ethics in agriculture is traditionally based on abstract MORAL theory, formulated through logical reasoning, but often found inadequate to address the complex ethical challenges within agriculture due to its abstract nature and lack of practical visibility. Conversely, ethics of agriculture is approached within a context-specific framework derived from the research topic with the aim of providing more tailored solutions. Materials and Methods: A comprehensive review of the relevant literature is conducted, using a descriptive-analytical approach to provide a conceptual framework for understanding agricultural ethics. Conclusion: The article highlights the critical need for a comprehensive ethical framework to address the multifaceted ethical challenges in the agricultural sector. The importance of analyzing and resolving ethical dilemmas at all stages of agriculture is underscored in order to align practices with human ideals and to ensure ethical decision-making by stakeholders involved in agriculture.

Background: Earnings overstatement is one of the forms of earnings management by firm managers. MORAL conscience is also an internal force in man that guides him to MORAL behavior. Therefore, the purpose of this research is to investigate the role of MORAL conscience in the earnings management behavior of firms. Method: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes accounting experts working in listed firms on Tehran Stock Exchange. A sample of 205 people was selected from this community. The sampling method is random. The instrument used to measure the variables is questionnaire. Data analysis is based on descriptive statistics and multivariate regression. Results: The results of this research show that MORAL conscience has a significant and negative relationship with efficient and opportunistic earnings management. Therefore, MORAL conscience reduces the behavior of firm management in earnings overstatement. Conclusion: Human MORAL behavior is rooted in his awake conscience. Therefore, moving towards an awakened conscience makes a person a MORAL person.