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

Comparative study of basic principles is a way toward opening scholarly discussion with Western philosophers. This article is an attempt to make comparison between general and intellctual concepts in Islamic plilosophy and Kant philosophy. Making comparison between basic intellectual concepts and Kant empiricism, their differences in clarifying the origin of acquisition and the method of showing reality are discussed in this article. Kant's UNDERSTANDING CATAGORIES are compared with each one of logical and philosophical secondary intellectual concepts and they are taken into the secondary philosophical intellectual concepts.

The purpose of this study was to analyze the philosophical hermeneutics of Gadamer، and show its implications for the attainment of self-UNDERSTANDING، Otherness-UNDERSTANDING and together – understand in education. To achieve this objective، descriptive research methods and conceptual analysis of the qualitative research approach was used In. this study، the theoretical foundations and philosophical hermeneutics theory explanation – especially، non-methodic UNDERSTANDING of the importance of tradition، history، art، language، fusion of horizon and conversation in the process of UNDERSTANDING-it was proposed a model in which the occurrence of Otherness-UNDERSTANDING and together – understand Is in education. According to the above the researchers designed a diagram that show، UNDERSTANDING event to a cycle. That first step is self-UNDERSTANDING، two steps is otherness UNDERSTANDING and final together understands. Frist step due than traditional، second step to conversation between I and thou، and together UNDERSTANDING with fusion of horizon. I and thou، simultaneous، are learner and instructor. But both (horizons) are deferent and larger than before. In the end Imagine the idea in education is described.

Gadamer considers UNDERSTANDING as an event which is the result of the fusion of horizon of interpreter and horizon of the text. From his point of view, UNDERSTANDING has a fundamental connection with the concept of horizon and in fact horizon is the central point in the process of UNDERSTANDING. Horizon for Nietzsche is a limiting concept which is not able to be transitive. Husserl draws his attention on developing and the opening feature of horizon. Horizon consists of all co-given that has not been given in intuition; however in percepting of an object plays a fundamental role.Like Nietzsche, Gadamer believes in the limiting role of horizon, though like Husserl believes in the possibility of development and openness of horizon. In his point of view, prejudices as internal horizon and historicity of Man as external horizon, are effective in constructing the UNDERSTANDING as well as limiting it.Unlike enlightenment thinkers, Gadamer not only does not consider prejudice as an obstacle of UNDERSTANDING but also believes that prejudice is the condition of any UNDERSTANDING. UNDERSTANDING is historical. It is the result of effect of history on the Man. In Gadamer’s view, tradition or prejudice, history, and language are the main factors which play a role on the constitution of interpreter’s horizon and limiting his prospective.

Quentin Skinner's methodology for UNDERSTANDING political thought has a negative and a positive feature: the negative includes a criticism on the methodology of textual and contextual reading, which has led to illuminating the defects and ambiguities of both and finally underlining their insufficiency in UNDERSTANDING political thoughts. The positive feature is Skinner's own method on the basis of which, for UNDERSTANDING the terminology, concepts and political statements of political thinkers of a particular time, in addition to studying their works and texts and UNDERSTANDING the social and political context of that period, we need to work out their aims and intentions. In order to reach such an UNDERSTANDING, one should go for UNDERSTANDING intellectual currencies and tendencies, arguments and reasons, and questions and answers (in short, the 'linguistic and Political discourse') current at the time.