The present article is both an analysis of the Ethical theory which is inherent in Islamic teachings a meditation on how current attitudes in the living tradition of Islamic thought must be adapted to meet the needs of contemporary challenges. To achieve the first goal, the author begins with an analysis of the Ethical teachings of the Qur’an. He then seeks to analyze these teachings using the conceptual distinction ‘teleological vs. deontological’ which is so important in western Ethical theory, coming to the conclusion that from the Islamic perspective, “human action gets Ethical acceptability if it is carried out ‘khalisatan li-wajh allah’ or ‘for the sake of God.’ Hence, Islam so beautifully reconciles the teleological standard with deontological standard.”In the second part of the paper the author presents guidelines for the future of Islamic Ethical thought. These include the necessity of emphasizing the universal spirit of Islam, which is clearly present in the Qur’an but which is often underemphasized in the Islamic tradition; the need for an Ethical interpretation of jihad; and the need to distinguish foundational Islamic principles from aspects of the tradition which are based on particular cultural circumstances. Additionally, the author emphasizes that the liberal and humanistic outlook which he sees to be necessary for the future of Islamic ethics has always been present in the tradition of Islamic mystical poetry. Giving many examples of this poetry, he argues that the mystical tradition must again come to the forefront. If this and his other recommendations are carried out, Islam will be able to achieve its potential to play a key role in global civilization and in developing a much needed “common morality for the global age.”

The recognition of patentability of  biotechnological inventions by the the industrial countries’ patent offices in the last two decades and increasingly  growth of  the number of patents in this field have caused considerable Ethical challenges and controversies, apart from technical difficulties. Some challenges stem from critical views about biotechnology and the environmental effects of genetic manipulations of living organisms and some critics are related to the monopolistic profits of patent holders and limitation of third parties access to the biotechnologies and intensification of trade attitude to the intellectual property rights. However some challenges are especially related to the implications of biotechnological patents, such as commodification of life in general and human genes and his body parts specifically, violation of human dignity and biopiracy and unfair exploitation of the third world genetic resources and  traditional knowledge by the patent holders from industrial countries. After reviewig related legal developments and moral considerations in the patent laws and legislations, we will study  the approaches of patent offices through the case studies of some famous controversial patents. The morality of inventions has not been considered in patent laws of some countries, such as U.S., but many patent laws, including European Patent Convention, TRIPs agreement and EU Directive on the legal protection of biotechnological inventions, the inventions which are contrary to the morality are  excluded from patentable subject matter. However regarding the ambiguous concept of morality and economic benefits of biotechnological invitations and trade competitions in this field, the patent offices taking a utilitarian approach, narrowly interpret such provisions and rarely care the moral objections to the confered patents.    

Background: Large scale biobanks have emerged as a central data resource for biomedical research. Countries of all over the world have invested heavily in the establishment of these research infrastructures. They are regarded as necessary to elucidate the complex and interrelated genetic and environmental factors that contribute to human disease. The repeated and long term use of samples is allowed by these platforms. Therefore, they need the long term contribution of research participants and continued connection between the biobank and the participant’s health, lifestyle, genealogical and demographic information. In practice, these approaches have generated enormous Ethical debates. In addition, development of modern biobanks with international sample and data exchange, and availability of whole genome technologies have expanded these Ethical challenges.Conclusion: Although the social benefit of biobanking has been used to justify altering well-established Ethical norms. However, along with progress of bio-banks, the close monitoring and protecting of Ethical aspects, especially privacy, by Ethical committee seems necessary. This article reviews the recent Ethical challenges of biobanks.

There would be various defences performed by the accused or his attorney in the criminal proceedings. Reference to justificatory factors or excusatory factors is a part of them. Justificatory factors refer to those objective circumstances which justify a criminal act or make it rightous. Excusatory factors, on the other hand, denotes personal characteristc or subjective circumstances of the perpetrator that abandons the criminal proceedings from the subject. Both justificatory and excusatory factors, if achieved, stop the punishment of the perpetrator, but they differ in the possibility of using security and training measures, civil liability of the accused, self defence, the possibility of the punishment of abetors and accossories, burden of proof and procedures. The similarity of the above mentioned factores emanates from disrelationship of justificatory and excusatory factors of criminal responsibility. It seems that it would be fruitful to apply other tittles which would clearly indicat the effects and nature of the above mentioned factores. Nature, similar examples and the effects of justificatory and excusatory factors will be discussed briefly from this respect in this paper.

Background and aims: The conflict between values transforms a situation or problem into an Ethical challenge. Due to high workload, nurses are frequently confronted with the Ethical challenges and despite having different specialities, they are incapable of confronting Ethical challenges. The aim of this study was to investigate Ethical challenges in nursing profession. Methods: This is a review article that was done in 2016, data were collected by searching through online databases such as Scopus, web of science, PubMed, Iran medex, iranpsycho Magiran and SID with the keywords challenge, ethics, nursing with no time limit. 27 articles were included in the present study. Results: The results of the study were categorized into three categories: Ethics fundamental (autonomy, avoidance of Damage, Usefulness, equality), moral decision making (moral uncertainty, Moral distress, Ethical tension), and Ethical challenges (professional, communication and educational challenges). Conclusion: Sensitivity to Ethical issues and challenges in the professional practice of nursing practice is vital and must be entered in training, clinincal and nursing research.

Accountant working in the private or public sector companies must remain impartial and loyal to Ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants should significantly efficient, reliable, genuine and disinterested, then not only should be qualified accountants and professional competence are But also enjoys a high degree of honesty and integrity, professionalism and professional reputation is their most important assets. The Moral Accounting for Professional Accountants And those who rely on accounting services is very important. Businesses rely heavily on accounting ethics, whether they're aware of it or not. Unless investors, creditors and managers can be reasonably confident that the financial record keeping practices of their accounting professionals are honest, straightforward and consistent with industry standards, it is unlikely they can trust their records' accuracy. From Enron, and Satyam, it appears that corporate accounting fraud is a major problem that is increasing both in its frequency and severity. Research evidence has shown that growing number of frauds have undermined the integrity of financial reports, contributed to substantial economic losses, and eroded investors’ confidence regarding the usefulness and reliability of financial statements.