ETHICS is one the most principal concerns of humans. It determinates the limits of normal behavior and acts. No institution and profession can live without ethical concerns. ETHICS has religious and mystical origin and is influenced by custom, culture, history and other social phenomena. Indeed, there is a continuous interaction among these factors that bring about changes in the principles, values and norms of society and define the characteristics of the acceptable patterns of personal and social behaviors. PROFESSIONAL ETHICS are the codes and standards that a man/woman or an organized group of people working in the same occupation must respect. Indeed, PROFESSIONAL ETHICS are process of rational thinking, its aim is to nourish the values that must be protected and spread in the society. The present article tries to study the subjects of PROFESSIONAL ETHICS in the poems of Sanai and his book Hadiqat al Haqiqa. According to him, mysticism and Sufism are means for promoting ETHICS, knowledge and any attempt. Anyone who considers ethical manners modifies his/her demands for others' sake, and serves to others by strengthening his/her spirituality. Sanai insists that God, as the highest beauty, is the ultimate criterion of ETHICS. According to his system of thought, approximation to god, obtaining the consent of Him and accessing to social justice and freedom are the ideal of ethical codes.

This article attempts to review and explicate Planning ETHICS concept, largely as articulated by exponents of the practical ETHICS, in terms of the planning theory. The paper can be read in a sequence of a larger argument about planning ETHICS and it makes more urgent the existing critiques of planning theories without ethical direction. We develop – based on thematic analysis method-how PROFESSIONAL ETHICS codes in planning produce important issues that must be considered. So at the very core of the article is an attempt to recompose of the ethical view about planning tactics in the decision-making process, to break out from idealism of conventional planning theory to make space for the insights of realistic thinking about planner behavior. The article argues therefore that the idea of problem-oriented ETHICS in planning can go realized.

Background: Cooperatives as distinct forms of business rely upon members to work together towards collective goals. Trust is the heart of an agricultural cooperative. ETHICS provides the foundation for trust that must be present for cooperation to occur. This study explains why ETHICS is important to the success of cooperatives and what boards of directors and managers can do to strengthen it. Emphasis upon ethical business conduct may help distinguish cooperatives from other types of business while at the same time reinforcing membership commitment and loyalty. This study considers the challenges and solutions of PROFESSIONAL ETHICS in the agricultural cooperatives. Conclusion: Extreme pressure on managers to obtain higher savings with lower prices, run the cooperative like a private business by the number of managers, the large number of competitors and the lack of customer, the increasing complexity in the market and the number of cooperatives, requirement of restructuring the agricultural sector and reducing the profitability of farms are the most important causes and stimulus of unethical behavior in the management of agricultural cooperatives. The majority of agricultural cooperatives faced with Immoral challenges such as shirking responsibilities, business dealing with relatives, friends, sales incentives, pricing, illegal business practice. Ethical management, issue identification, values clarification, effective decision making, organizational supports and commitment are the most important ethical organizational activities to improve ethical processes in the agricultural cooperatives.

Background: Today's business and social interactions require follow ethical considerations. Profit gain requirements, does not justify immoral activities and ignoring accepted conduct by society. Decision-making process through a structured review and compliance with ethical rules set developed by the PROFESSIONAL institutions and moral values governing society is to be explained. In this study we examine The effects of codes of ETHICS in PROFESSIONAL auditing judgments on both motivational and pragmatic steps.Methods: In this research, a survey approach experimental design consisted of four independent experimental situation has been used. Data gathered by using questionnaire in design with the post-test method.Results: Statistical analysis express that the impact of codes of ETHICS on motivation and performance of PROFESSIONAL auditors is significant. Also the gender is effective on judgments and women have applied more moral judgments.Conclusion: Considering the positive impact of codes of ETHICS on PROFESSIONAL judgments quality, a course of codes of ETHICS is considerable. Students must discuss issues and differences in PROFESSIONAL and be aware with expectations and demands of society for PROFESSIONAL ETHICS. In addition, audit institutions may also use results of this study to recruit and train their employees and not limited to experience and training technical discussions.

During human life, ethical criteria and the formulation of ethical code have been a concern existed a long time, having various dimensions and components. So, for such a subject matter, there have been suggested a great number of theoretical views and practical procedures, which for a long time have been disputed by the experts in the fields of religion, philosophy, ETHICS, psychology and management. The present essay initially considers ethical action and its psychological roots. Next, it focuses on different theories concerning criteria for the evaluation of ethical action such as altruism, essential good and badness, and inspiration of consciousness as well as on the factors affecting ethical and non-ethical behaviors. Then, based on Islamic traditions, it points out the four principles of the normative ETHICS, i.e., commitment, monitoring, evaluation, and reprimand.And, finally, it analyzes the global backgrounds of formulating ethical code for organizations and its criteria including the principle of moral honesty, of ownership, of trust, of equity, and of citizenship, presenting the extensions of the studied dimensions.

Background: Today, teachers' self-efficacy is one of the most important issues in education. On the other hand, studies have shown that ETHICS and PROFESSIONAL development play an important role in self-efficacy. Therefore, the aim of the present study was to predict self-efficacy based on PROFESSIONAL ETHICS and PROFESSIONAL development. Method: The method of the present study was descriptive-correlation and applied in terms of purpose. The statistical population was all student-teachers of Farhangian University of Isfahan province in the academic year 2009-2010. Based on Morgan and Krejcie (1990) table, 150 people were selected as a research sample by random sampling method. The research instruments were Martin (2003) Teacher self-efficacy questionnaire, Petty PROFESSIONAL ETHICS questionnaire (1995) and PROFESSIONAL development questionnaire, the reliability of which was 0. 86 with Cronbach's test. Descriptive statistics (frequency, percentage and mean) were analyzed by Spss26 software and inferential statistics (structural equations) were analyzed by Amos24 software. Results: Data analysis showed that the path coefficient of PROFESSIONAL development with self-efficacy is equal to 0. 54 and PROFESSIONAL ETHICS with self-efficacy is 0. 69 (P <0. 05). Also, about 0. 76 of the changes in the criterion variable, i. e. self-efficacy, can be explained by "PROFESSIONAL development" and "PROFESSIONAL ETHICS. " Conclusion: It can be concluded that PROFESSIONAL ETHICS and PROFESSIONAL development have a significant relationship with self-efficacy and therefore it is necessary to pay more attention to the ETHICS and PROFESSIONAL development of student physical education teachers.

Developing and implementing the code of conduct and guidelines of PROFESSIONAL ETHICS in science is one of the foremost necessary and obvious measures of scientific associations in promoting the ETHICS of science, which is typically developed within the framework of scientific activity. Focusing on a sample of the code of conduct of the world scientific associations, this paper seeks to answer these questions: What are the principles of PROFESSIONAL ETHICS among world scientific associations? what principles do scientific associations agree on and to what extent? To answer the aforementioned questions, we investigated 235 codes of PROFESSIONAL ETHICS written in the code of conduct of 28 scientific associations. The findings show that the PROFESSIONAL codes have multiple structures with different frequencies. There is a further agreement on some codes in scientific associations which we call "consensus codes". These codes form the core parts of conducts. On the other hand, we have specific diverse codes called "distinction codes" that are formed in terms of the cultural diversity of the scientific field. In general, the discovery of the profile of codes of PROFESSIONAL ETHICS at the global level is the main achievement of this research.

ETHICS and PROFESSIONAL conduct for the accounting profession are very important. Without the acceptance and trust of the users of the services provided by the accountants, it is useless. The trust in the service, the function of trusting the provider, and also the function of righteousness and adherence to ETHICS. The purpose of this research is to investigate the effect of PROFESSIONAL ETHICS on PROFESSIONAL auditor's skepticism. To this end, the impact of five components of components of the principles and criteria of PROFESSIONALism, independence and impartiality, secrecy, integrity and honest competence and PROFESSIONAL careers on the PROFESSIONAL skepticism of the auditor through a questionnaire among 119 auditors of the Audit Organization and Institutions The audit of the member of the Iranian Society of Accountants, including all partners, managers and supervisors of the audited distribution, was analyzed. The research method is descriptive-survey. For analyzing the research hypotheses, analysis of variance and regression with SPSS software were used. The results of the data analysis showed that all five components of PROFESSIONAL ETHICS of accountants have a positive and significant effect on audit PROFESSIONAL skepticism. However, the greatest impact is on PROFESSIONAL competence and care. Therefore, the audit firms should pay particular attention to increasing the knowledge and skills of the staff of their institution in order to increase the quality of judgments and decisions.

Background: Perceived organizational policy, considered as one of the most important variables in the organizational behavior and an effective factor in the social and organizational context of every society, has stimulated many studies. One important issue in the literature of organizational policy is examining its relation with job quit and ETHICS. These politics may be perceived either positive or negative. However, many researchers have focused their studies on the negative perception of organizational policies and its consequences at work for the communication power of policies in the organization and intensity of negative consequences resulting from negative policies at individual and organizational levels. Political behavior can affect job productivity. The employees who perceive organizational environment as political recognize it stressful, disappointing and disproportionate with their psychological features. The goal of this study is examining the role of PROFESSIONAL ETHICS as the mediator of negative consequence of perceived organizational policy i. e. intention of job quit. Conclusion: Most Organizations believe that if the intervening policies decrease in the organization, their psychological features will increase and they will consider PROFESSIONAL ETHICS′ criteria in that job more. They will also have lower intention to quit their jobs. Thus, organizations should provide the conditions for decreasing job quit and increasing PROFESSIONAL ETHICS in case of the existence of organizational policy.

Background: The successful organizations are those that create or acquire new knowledge or convert it to practical ways to improve their activities and this will be achieved via PROFESSIONAL ETHICS as well as through maintaining privacy sphere implications، fundamental freedoms، moral responsibility، value and responsive attitude، sense of cooperation and ownership and confidentiality. Therefore، the present study aims to evaluate the impact of PROFESSIONAL ETHICS on knowledge management. Method: This research is a descriptive-correlation research. Population of the study includes all staffs of Islamic Azad university of Mashhad. Sample group includes 269 employees were selected randomly. The research instruments included PROFESSIONAL ETHICS questionnaire (16 items) and knowledge management questionnaire (16 items). Data were analyzed using structural equation modeling and LISREL software. Results: The results showed that PROFESSIONAL ETHICS has a significant positive impact on knowledge management (r = 0. 73) and results in particular showed that there is a positive and significant relationship between PROFESSIONAL ETHICS (value attitude، a responsive attitude، a sense of partnership and ownership and confidentiality) and dimensions of knowledge management (knowledge acquisition، knowledge storage، knowledge development and knowledge application) Conclusion: If employees have morale of accountability، protection of intellectual property of shared knowledge، sense of cooperation in information sharing and have value attitude toward establishing knowledge management، they can achieve the university goals and mission، while complying the principles of ETHICS and knowledge assets management.