A wise and appropriate confrontation with death has been the question and concern of many philosophical systems of thought, and various opinions have been presented about the desirability and undesirability of thinking about death and different solutions to eliminate the fear of death. One of the most famous solutions is the Epicurean and Stoic solution to deal with the fear of death, in which an attempt is made to psychologically convince the self through the psychological analysis of fear and assuming the factor of pleasure and pain. But in the theory of Socrates and Plato, which is based on the superiority and independent survival of the soul, the desired perfection of man is to reject the body and stay away from its desires and the senses, and such conditions naturally occur at the time of death. Therefore, the philosopher and sage, not only does not fear or run away from death but welcomes it. Many Islamic sages and mystics have adopted an approach similar to that of Socrates and Plato or similar to the Epicurean and Stoic approaches. Ibn Sina is one of those who, like Socrates and Plato, consider facing death bravely as a type of mystical perfection. However, following Aristotle's opinion, Farabi considered the virtue of courage to be learned and based on human will and discretion and interpreted it in the way of living.

Purpose: The purpose of this study is to investigate the factors affecting the moral courage of internal auditors. Method: According to the method and nature, this research is a descriptivesurvey. The sample is comprised of the members of Iranian Association of Internal Auditors in 2019. We used Khalil et al (2018) Questionnaire for data collection. Data analysis and hypothesis testing were performed using Amos software and structural equation modeling based on 230 questionnaires collected from internal auditors of Iranian Association of Internal Auditors. Results: The results indicate that positive attitudes, support and independence of internal auditors have a positive and significant effect on the moral courage. Also, the level of moral courage was different between the groups. Conclusion: Considering the Positive attitudes of internal auditors (self-efficacy, hope, and flexibility) in recruitment, improves internal reporting and avoids many of the norms. Subordinating internal auditors to the audit committee reduces the psychological pressure on internal auditors. Also, audit committee support for auditors enhances their moral courage in reporting weaknesses in the organization. Contribution: Research findings, in addition to extending the theoretical foundations of past research, contain valuable concepts to companies in support and recruitment of internal auditors.

Introduction: Nursing is a caring profession and nurses need moral courage to provide safe and professional care to clients. Methods: This descriptive analytical study was conducted among nurses working in the educational hospitals in Tehran in 2016. A sample of 360 nurses was selected by quotas and convenience sampling. Data were collected by self-report method using demographic questionnaire and moral courage questionnaire of nurses. Data analysis was done using SPSS Ver. 16 software and descriptive and analytical statistics at a significance level of p <0. 05. Results: The most of the nurses (76 %) have the high level of moral courage (412. 42 ± 42. 65). Moral selfactualization (230. 85± 30. 74) and risk-taking (139. 40± 19. 97). There were significant correlation between age, working experience, position, working shift, employee status, and participation in professional ethics courses with dimension of moral courage (P value ˂ 0. 05). Conclusions: According to the findings, participating in professional ethics courses, and the demographic and occupational variables should be considered in staffing and scheduling.

Background: Research shows that people's moral and behavioral characteristics have an effect on their decisions and judgments. The purpose of the present research is firstly to expand the theoretical bases of judgment and decision-making of people in ethics texts and secondly to examine the relationship between moral anger and the auditor's impartiality. Method: The research method is applied in terms of purpose and descriptive-correlation in terms of data collection. The statistical population of the research includes all auditors working in the auditing organization and private institutions that are members of the public accountant’s society, and 340 members of the society were selected as a statistical sample using a simple random sampling method. A questionnaire was used to collect the data and a multivariate regression test was used to analyze the data. Results: The results of the present study show that moral outrage has a significant and positive relationship with auditor impartiality at the 95% confidence level. Also, gender and place of employment, respectively, have significant positive and negative relationships at the 95% confidence level with the impartiality of the auditor. Conclusion: According to the findings of this research, people who have more moral anger have more independence and impartiality and make fair decisions and judgments. In this case, the policy makers of the auditing profession can formulate the ethical principles and rules as well as the necessary laws.