Auditing is a process that is always accompanied by judgment. This can create a risk for auditors. Therefore, the school of skepticism should always be maintained in judgment and decision making. A person's personal beliefs about moral issues affect his moral perception, in such a way that if a person does not recognize moral issues, he does not use the decision-making program based on ethics and instead uses other criteria such as economic rationality. It works. On the other hand, self-efficacy shows the expectation of each person from himself in performing certain tasks. It is expected that self-efficacious auditors, who always seek to achieve the goals of the auditing profession even in difficult circumstances, have more commitment to the auditing profession than other auditors. Therefore, the main goal of this research is to investigate the effect of self-sufficiency and professional doubt on moral perception. The current study is applied research in terms of its purpose. From the point of view of data collection, the present research is included in the category of the field and survey research. The statistical population of this research includes all certified accountants who are members of the Iranian Association of Certified Public Accountants. Due to the limited population, Cochran's method is used to determine the sample size. Based on this formula, the number of 340 auditors are selected as the sample of the present study. To test the hypotheses the partial least squares method using SmartPLS software is conducted. Results show that selfsufficiency has an effect on the ethical perception of accountants, and self-sufficiency also affects doubt. Professionalism has been effective and ultimately professional skepticism affects the ethical perception of accountants.

Skeptical theism is one of the theistic responses to the evidential problem of evil. This approach which is included of different ideas, with emphasizing on human cognitive limitations and complicated axiological reality, casts doubt on the claim of gratuitous evil. This article is based on Bergmann’ s idea, who is one of the prominent philosopher in this sphere. He challenges William Rowe’ s inductive argument with his skeptical theses which are based on “ representative” principle. Bergmann’ s articles in this sphere are influential and highly controversial. One of the main objections to his idea is that his skeptical theses lead to moral impasse, both in theoretical (moral justification) and pragmatic aspect. This is against our approach in our everyday moral life. Since this position is not acceptable in everyday moral life, skeptical theism is not acceptable either. Although Bergmann accepts limitations in sphere of value, he doesn’ t think it makes problem for skeptical theism. This article first introduce representative approach of Bergmann then considering objections and responses to them. At least it becomes clear that Bergmann’ s solutions does not response objections rightly.

Background Given the competitiveness of markets in the past years, it is inevitable to use different strategies for surviving in the current increasingly competitive environments. In this regard, the companies use different methods for increasing their market share. Supporting different activities and charity marketing are the main methods that can be used in such conditions. The purpose of this study is to analyze the relationship between charity marketing and purchase intention, taking into account the effect of mediation of moral pleasure and consumer skepticism. Method The research method was descriptive and correlational. The statistical population consisted of Tak makaron customers in Kerman province, among which 410 people were selected as sample and selected by simple sampling method. Data was collected using standard questionnaires: charity marketing, moral pleasure, consumer skepticism and purchase intention, with validation and reliability. Structural equation modeling and AMOS24 and SPSS19 software were used to analyze the data. Results The results indicated a positive and significant relationship between charity marketing and purchase intention and cause-related marketing and moral pleasure. The existence of a positive relationship between charity marketing and purchase intention on the one hand and the negative relationship between cause-related marketing and consumer skepticism and between consumer skepticism. and purchases intentions are among the most important findings of this research. Conclusion The use of charity marketing in the organization affects the moral sentiment and consumer values, and will increase the purchasing intention in the organization.

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.

The goal of this article is to explain how the concept of Illumination came to be a source of skepticism in the modern West. In ancient and medieval Christian thought it was essentially tied not only to Plato’ s philosophy, but especially to Augustine’ s invention of the notion that the soul is an inner chamber containing all his knowledge, but also the locus of his encounter with God. The concept of the soul or mind as an inner chamber re-emerged in early modern western philosophy, but it was no longer open to illumination, John Locke having made revelation into an entirely distinct category of knowledge. The set of ocular metaphors of which illumination is a part still has an important place in ordinary language, but can no longer provide for a philosophical theory of knowledge. Thus, different complex metaphors need to be employed. Alasdair MacIntyre’ s account of human reason begins with social practices, and can be described as an extensive thesis reflecting the metaphor Knowing as Doing. With his incorporation of Thomas Aquinas into his account of tradition-constituted rationality, it is suggested that interesting parallels might be found with the work of Mulla Sadra.

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: 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

Skeptical theism is a type of reply to arguments from evil against God’ s existence. The skeptical theist declines to accept a premise of some such argument, professing ignorance, for example, about whether God is justified in permitting certain evils or about the conditional probability that the world contains as much evil as it does, or evils of a particular sort, on the hypothesis that God exists. Skeptical theists are thus not supposed to be skeptical about theism; rather, they are theists who are skeptical about something else. But that raises the question of exactly what else. In particular, does skepticism with respect to some claims about God and evil lead to a more pervasive skepticism? More precisely, is skeptical theism committed to additional skepticism about God? Is skeptical theism committed to global skepticism, including skepticism about ordinary, commonplace beliefs? Or is skeptical theism at the very least committed to a broader skepticism about matters of morality? This paper takes up these questions.

Considering three philosophers-Ghazali, Hume, and Kant-we perceive that they were at grips with skepticism and each had a different attitude towards it. While Hume remains in a skeptical sphere, Ghazali and Kant offer solutions for skepticism, although their solutions differ largely. Criticizing Aristotle’s view on essential necessity, Ghazali expands Avicenna’s emphasis on experimentation and, in effect, negates the necessary relation between cause and effect. Ghazali preceded Hume in this regard for some 6 centuries and put forward Hume’s main idea. In order to overcome skepticism, Kant appealed to rationality and it’s a priori backgrounds, while Ghazali put forward God’s will and put the emphasis on the inner direct experience. It will be argued that God’s deeds, rationality and faith should be compatible in principle.