Metaethical relativism is in the first place a theory about the ontological status of moral properties and the truth and justification of ethical judgments. Since truth-ascriptions of relative judgments are different from ordinary sentences, relativists should advance a semantic theory about how the content and truth of such sentences are determined. Contextualist take such sentences to be elliptic for a sentence containing a parameter that refers to a reference frame determined by the context of assertion. With the content of different assertions of a judgment varying from one context to other, contextualists are bound to consider the apparently genuine faultless disagreements, which are a main motivation for accepting moral relativism, as mere misunderstandings. Also, they are faced with other problems in pragmatics of moral assertions in cases of retraction and rejection. By refuting contextualism, “New relativists” claim that it is just the truth of moral judgments that is relative, and the content of such judgments does not vary among their different assertions. John MacFarlane makes such a move by adding an index to the circumstances of evaluation of such judgments which is determined by context of assessment, and refers to assessors' preferences. In his de se relativism about Values, Andy Egan presents a different theory, which he claims it to be the best if we were inclined to adopt naturalism, internalism, and cognitivism. By accepting David Lewis' theory of de se Attitudes, which considers content of sentences to be properties instead of propositions, Egan claims that the value judgments have centered world properties as contents which have no corresponding possible world propositions. By making value judgments, people self-ascribe such properties. Using Lewis' theory of value, Egan claims that the content of value properties is “being disposed to desire to desire x”. This property does not vary among different assertions of a sentence. Combining this theory with Robert Stalnaker's theory of assertion, Egan claims that he is not faced with the problem of lost disagreement. Like MacFarlane, Egan adds an assessor index to the circumstances of evaluation of relative sentences, but unlike him he claims it to be determined by the context of use. In addition, Egan makes two criticisms against the contextualist account of value judgments, which we have called the naturalist and the internalist problems. Both problems stem from the fact that according to contextualism, an assertion of some content can be evaluative while another assertion of the same content is non-evaluative. Egan claims that his account can avoid such problems. In the present paper, we show that Egan's attempts are unsuccessful. His account is faced with the same criticisms he leveled at contextualism, and if he tries to avoid such objections, his escape routes will open the way for contextualists as well. Also, by accepting Lewis' theory of content, Egan has taken on an additional burden, which is hard to defend.

Accordingly, in the present study, it has been tried that using the Schwartz theory of basic human Values, the effects of cultural Values can be investigated on citizens ‘orientations towards right/left thoughts in economic domains and also Conservatism/Liberalism in political and social domains among citizens of Isfahan City. The results of the study indicated that individuals who have fewer and weaker transcendental Values mostly move towards tendencies of free market in economic domains. In addition, findings indicate that the avoidance of expansive changes, control of threats, and efforts for coping with one’s own anxieties obviously cause the tendency towards conservative parties, but, when individuals’ anxiety about lives and fortunes of other humans, or even the environment increase, this issue causes that citizens tend towards more democratic parties. Finally, findings of the research indicate that cultural Values can explain variations of right/left economic Attitudes more than more than twice as demographic variables. In addition, these Values can explain variations of sociocultural conservatism/liberalism about four times higher than the demographic variables.

In today's competitive and challenging environment, all organizations such as tourism emphasize on building sustainable and profitable relationships with customers. New marketing will lead companies, in addition to trying to observe new customers, to maintain current customers and establish a permanent relationship with them. Therefore, one of the broadest accepted concepts in consumer behavior, attitude and value and their behavior plays an important role in shaping consumer behavior. So this is an applied research which was developed to investigate the above relationship. The statistical population of this study is composed of tourism which visited Iran in 1396. Based on the Cochran formula 411 individuals have been considered as the statistical sample. For data collection the standard questionnaires were applied. The validity and reliability of the questionnaires were tested and the required changed were applied. As the results show the attitude-dimensional dimension has a significant effect on the level of happiness and functional, and on the other hand, the dimension of happiness also has a significant effect on the increase in the number of clicks.

It is often suggested that environmental Attitudes and environmental behavior are related to people’s Values. Recent researches have examined the relationship between environmental Values and Attitudes. In this research, environmental Values have been measured based on Kaiser et. al and environmental Attitudes, have been evaluated based on the NEP.Methodologically, survey method was applied with cluster sampling method to choose the samples. The main tool for collecting data was questionnaire.Overall results showed that subjects in environmental Values and environmental Attitudes received a high score. It also shows that there is a significant and positive relationship between environmental Values and environmental Attitudes.The possible reasons for this result was discussed in final part of the paper.

Introduction Values, as one of culture and personality system components, have an impact on behavioral patterns and sociopolitical preferences, etc. According to Inglehart and Klingman, human societies experience three main directions of social change in the form of socio-economic development, value change, and political change, and value change is considered to precede political change. Therefore, present study compared changes in political Values ​​and democracy in Iranian society in fifth and seventh waves among two gender and age groups of the Global Values ​​Survey in order to examine the extent of changes in two time periods and identify symptoms of these changes. Methodology: Research method was secondary analysis and longitudinal study using existing and available data from the Global Values ​​Survey. Data was analyzed using SPSS software to determine the trend of changes in various components of political Values ​​of different age and gender groups in Iranian society. Results: Findings showed that as a result of increased education levels, the expansion of the media, and a relative improvement in the quality of life, modern Values ​​such as political participation, civil liberties, and individual rights have been strengthened, especially among younger generations. Also, according to results, Attitudes toward religious rule have increased with age, and in the seventh wave, the age group of 50 and older has become more inclined to interpret laws by religious authorities. Conclusions: According to the results of study, women are more inclined than men to the existence of religious Values ​​in the political system. Respect for individual human rights, which was undervalued in the fifth wave, has been significantly positively evaluated in the seventh wave, which could be a sign of an increase in individualism due to the expansion of cyberspace. This issue needs to be taken into account by those in charge when analyzing the political behavior of society members and designing cultural and social policies.

This study is reflects on the relationship between cultural Values and entrepreneurial Attitudes. Cultural context and Values play a substantial role in shaping the Attitudes and beliefs of individuals, and the research literature indicates that there are major differences between countries in terms of entrepreneurship, part of which can be explained by cultural Values. This study was conducted as a survey on 354 undergraduate and graduate students of soft and pure applied fields who were sampled from the University of Isfahan and Yasuj. The results showed that there is a significant difference in terms of entrepreneurial Attitudes between these two groups of students. However, with regards to the cultural Values, no significant difference was seen between these two groups. Also, structural equation modelling (SEM) showed that uncertainty avoidance, collectivism and femininity have a negative and power distance has a positive effect on entrepreneurial Attitudes. Finally, implications for policy, practice, and further research are discussed.