هاشم نیکومرام

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

The aim of this study is to investigate in-store antecedents and consequences experiences on Hyperstar Stores. There were investigated purchase intention, store environment and characteristics of employees as antecedents affecting in-store experiences; while diversion purchasing and customer satisfaction were considered as its consequences. There were designed two studies to test hypotheses. The first study was quantitative approach of an experimental study. Its population included students of Islamic Azad University in Tehran, Isfahan and Shiraz. The second study of quantitative approach in the current research is a descriptive-survey study. The variance analysis method was used to analyze the first study data. For this purpose, SPSS software was used in the first study. In the second study, PLS software and structural equation modeling method have been used. The results showed that experience-based purchase incentive affects affective and emotional experiences; and product-based purchase incentive affects cognitive experience. It was found that store lighting has more effects on emotional experience; and layout affects sensory and emotional experiences. It was also found that physical attractiveness and beaming employees influence all three types of in-store experiences, but staff helping affects emotional and cognitive experiences.

The objective of this research is to contribute to the advancement of knowledge in the field of automated accounting and auditing, with a particular focus on the use of blockchain technology. Furthermore, the research will seek to establish a theoretical, conceptual and ethical framework for the aforementioned processes. This research employs a teleological approach, which is defined as a method of inquiry that seeks to identify the purpose or end result of a phenomenon. To this end, a systems approach in the modern approach of Future Technology Analysis (FTA) was used to examine the fundamental concepts underlying blockchain and its applications in accounting and auditing. The fundamental concepts underlying automated accounting and auditing on the blockchain platform were organized and explained within a scientific framework that includes theoretical, conceptual, and ethical considerations. Based on the aforementioned findings, a conceptual, theoretical, and ethical framework was developed and elucidated based on content analysis derived from an understanding of the essential elements of the topic, its underlying rationale, and its operational mechanics. This was accomplished through the use of coding in Atlas.ti v9 and ConceptDraw software. Blockchain capabilities provide a platform for automated accounting and auditing in a scientifically, practically, and logically rigorous manner. The evolution of this research was meticulously designed and presented as a conceptual, theoretical, and ethical framework. The features, alterations, and potentialities of automated accounting and auditing on the blockchain technology platform collectively reinforce the necessity for further investigation, as they demonstrate the significant advantages that this technology offers in comparison to traditional methods. This research takes a novel, forward-looking approach and envisions the use of automated accounting and auditing on the blockchain technology platform. It presents, for the first time, comprehensive scientific frameworks and a systematic model for integrating the understanding of concepts, foundations, processes, and norms.