Background: The values such as morality, conscience, liability and responsibility act as catalyst in changing a new idea and thought into a product and its presentation to the market, and they cause the entrepreneurship process become shorter and more effective. On the other hand, these values will attract the confidence of entrepreneurs aiming at future sight and implementing new ideas. In interaction with economical and cultural factors of entrepreneurship, the above values may lead to the ultimate level of confidence of the entrepreneurs that is their sacrifice; as a result, the economical and cultural development of the society is unavoidable. The fair distribution of income, growth of investment and all economical and social factors will be indirectly subject to these values.Conclusion: Introducing moral aspects and job conscience and defining the concept of entrepreneurship, has been tried to illuminate the role of these values in this area.

One of the most pivotal topics discussed implicitly and explicitly by Allame Ja’fari in the majority of his works is ethical conscience. From his viewpoint, the reference of the concept of ethical conscience include the inner voice, compass of human existence, and guidance toward the ideals. In defense of the existence of ethical conscience, he believes that this power is existed among all people and to his viewpoint, the operation of this power is the complement of the rational method. According to Allameh, the functions of ethical conscience can include some factors such as human personality growth, humanistic safe guidance, and cases such as blaming and torturing human. His research in ethical conscience is a unique attempt; nevertheless, his viewpoint is addressed by some criticisms among which we can refer to the effect of social-ethical regulations on ethical conscience, considering independency of the power of ethical conscience from other powers, and existence of different ideals among the people and societies. In addition, Allameh’s major attempts were more on the concept of ethical conscience and less on examples of ethical conscience.

Conscience is the esoteric perception by which man finds the path to perfection. As an inner self-guide and human guide, he is sometimes healthy and sometimes deviated and does not have the necessary efficiency due to the lack of proper religious education. Conscience has an important place in some Western moral schools and has been introduced as the basis of moral actions and it is a wonderful thing and has a motivating power in judging according to Kant. The Rousseau school also defines functions for the conscience, which are summarized in this study. In this regard, the present study seeks to define the position and explain the functions of conscience in the Qur'an and hadiths. Conscience has various uses that it is necessary to distinguish between them.

Background: Earnings overstatement is one of the forms of earnings management by firm managers. Moral conscience is also an internal force in man that guides him to moral behavior. Therefore, the purpose of this research is to investigate the role of moral conscience in the earnings management behavior of firms. Method: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes accounting experts working in listed firms on Tehran Stock Exchange. A sample of 205 people was selected from this community. The sampling method is random. The instrument used to measure the variables is questionnaire. Data analysis is based on descriptive statistics and multivariate regression. Results: The results of this research show that moral conscience has a significant and negative relationship with efficient and opportunistic earnings management. Therefore, moral conscience reduces the behavior of firm management in earnings overstatement. Conclusion: Human moral behavior is rooted in his awake conscience. Therefore, moving towards an awakened conscience makes a person a moral person.

The concept of conscience has had a special place in the development of the history of Western cultures. This position can be considered both in the general culture of these societies and in terms of the effects, it has had on the concept of modern ‘natural law’. The importance of this concept can be seen in the philosophies of ancient Greece to the centrality that is given to it in contemporary intellectual discourse. Conscience is a major topic in Western philosophy, but it also has an important place in literature; it has been considered a key concept in modern law. In this tradition, the conscience has been a moment of individual development, a moment of disobedience to norm, and a moment of creativity and imagination. In the modern Kurdish culture, this and similar concepts are weakened their traditional cultural and social status. However, this forgetfulness is also seen in the world of Kurdish intellectuals. Ahmad Mukhtar Jaf’s novelette, The Question of Conscience, by taking into consideration the standards of «the history of ideas», is one of those precious opportunities that can be considered from several perspectives. The years of writing this book are valuable testimony to the intellectual and cultural changes that the Kurdish community has undergone. However, this story expresses a different perspective on how conscience must be understood. Ahmad Mokhtar attempts to demonstrate how conscience needs a suitable social context for growth, and how in the absence of such a context, conscience may be forgotten.

Ethics philosophers have always focused on ethical conscience and how it was shaped. They seek to answer the question of whether conscience is an independent moral force or whatever is perceived by it is the same as the rules of practical reason? Psychologists have also talked about how external rules and regulations turn to internal ones for the individual. Assuming the acceptance of the truth of "moral conscience"، the present study examines the role of the mother with the religious approach and uses the findings of moral psychology and concluded that the best way to develop the sustainable traits of childhood is to develop moral conscience. In this paper، moral conscience is the ability to recognize the good and evil that triggers the practice of good and evil. The formation of moral conscience، based on the religious foundations and moral nature of man، is the result of the effect of cognitive development and the evolution of motivation and the factors that provoke the repetition of the desired behavior، as long as it is the queen's conduct and the inner criterion. This paper seeks to explain the role of the mother in the issue of moral conscience formation and present a new model for the formation of moral conscience by presenting solutions in three areas of cognitive، emotional and behavioral (based on the giving of insight، deepening of beliefs and behavioral modification.

Moral conscience in humans guarantees individuals' commitment and adherence to moral norms. The most important constituent element of conscience is its emotional aspects. Since the school environment, as an extension of the home's educational space, offers highly favorable conditions for the growth of these emotional grounds, it is necessary to examine strategies for fostering the character-emotional dimensions of moral conscience in students; because the emotions constituting conscience and the character traits associated with them, in addition to being innate qualities, also possess the capacity for growth and educability. Accordingly, the main question of this research, pursued through exploring religious teachings and examining research in moral psychology using thematic analysis and a descriptive-analytical approach, is: what are the strategies for the growth of the character-emotional dimensions of moral conscience in students? Investigating and explaining these strategies can serve as an effective guide for school principals in the moral education of students. Based on the findings of this library research, the most important educational strategies in this regard involve attending to the cultivation of constructive shame, taking into account the differences among students in character dimensions, which can pave the way for rectifying past moral errors and preventing their recurrence in the future. Furthermore, positive emotions constituting moral conscience, such as empathy, can be fostered through affectionate relationships between the educator and the student.

Introduction and Objectives: Today, what play a central role in the excellence of organizations is human, and a factor called conscience can play a prominent and very important role in the efficiency and effectiveness of any organization. Work conscience is a factor that creates order in work and good performance in individuals. Paying attention to the concept of work conscience in organizations is an ethical and humane view of work and organization because ethics in professional behavior leads to a commitment to performing tasks in the best possible way and without external control, and as a result, improves work results, improves the state of society, and provides satisfaction and peace of mind to the individual. In today's organizations, managers and employees can empower the workplace by improving the characteristics of emotional intelligence. Emotional intelligence includes a set of emotions, social knowledge, and capabilities that guide and strengthen our overall strength in a direction that allows us to respond appropriately to environmental factors and pressures. Studies show that there is a high correlation between emotional intelligence and spiritual intelligence. Spiritual intelligence is described as the ability to act with wisdom and compassion while maintaining inner and outer peace regardless of the circumstances, which enables individuals to manage stressful situations and anxiety in adverse situations. Spiritual intelligence can be considered the basis for the emergence of positive work behaviors. If the employees of the organization have higher spiritual intelligence, the likelihood of positive work behaviors increases. Many of the behaviors and decisions of employees and managers in today's organizations are influenced by their moral values. Moral intelligence is the ability to apply universal moral principles in ethics, goals, and communications. Moral intelligence is the ability to distinguish right from wrong based on universal principles. The importance of strengthening work conscience, which we have addressed as a fundamental variable in this study, is due to the fact that strengthening work conscience can have a direct impact on individual performance and ultimately lead to organizational effectiveness and productivity. In the present study, we sought to examine the factors effective in strengthening work conscience, the most important of which are intelligence, especially emotional intelligence, moral intelligence, and spiritual intelligence. The main question of the research is whether moral intelligence, spiritual intelligence, and emotional intelligence affect strengthening and increasing work conscience in the organization. Method: The present study is applied in terms of purpose and descriptive survey in terms of nature and method. The statistical population of this study is the health centers of Bardaskan City. Data collection in this study was carried out by two methods: library and field. To measure the variables of the research, the standard questionnaire of Lennick and Kiel (2011) on the moral intelligence, the work conscientiousness of Costa and McCrae (1992), King's spiritual intelligence (2008), and Schutte Emotional intelligence Scale (1998) have been used. In this study, descriptive and inferential statistics were used to analyze the data. Descriptive statistics and SPSS software were used to describe the statistical population. Structural equations and path analysis were used to test the research hypotheses using Smart PLS 3 software. Results: Firstly, descriptive statistics were used to examine the statistical population, and the results of describing demographic variables show that: in terms of gender, 41 people are male and 89 are female. In terms of age, most people are between 35 and 40 years old (about 35 percent). In terms of education, most people have a bachelor's degree (60 percent). In terms of work experience, most people have work experience of 1 to 5 years and 20 to 25 years (about 27 percent). To test the research hypotheses, structural equations path analysis and PLS software were used. To examine the appropriateness of the structural model of the research, two indices SRMR and GOF were used, which are at the desired level and the model has a good fit. The research hypotheses were examined and tested. The main research hypothesis shows that the path coefficient between the components of moral intelligence and work conscience is 0. 808, spiritual intelligence and work conscience is 0. 358, emotional intelligence and work conscience is 0. 533, and the t-statistic value in all paths is greater than 1. 96, and the significance level is less than 0. 05. It can be said that the components of moral, spiritual, and emotional intelligence have an effect on work conscience, and moral intelligence has the greatest effect on work conscience. The sub-hypotheses of the research have also been confirmed. Discussion and Conclusions: This study was conducted to investigate the role of moral intelligence, spiritual intelligence, and emotional intelligence in strengthening the work conscience. For this purpose, a main hypothesis and eleven sub-hypotheses have been developed. By confirming the main hypothesis of the study, it was determined that moral, spiritual, and emotional intelligence have a positive and significant effect on work conscience and the greatest effect is related to moral intelligence, and the least effect is related to spiritual intelligence. Confirmation of the main hypothesis of the study and confirmation of the first, second, third, and fourth sub-hypotheses show that moral intelligence and its components have a direct and significant effect on work conscience, and the results are consistent with the studies of Narimani and Keramati (2020), Homaei (2018), Dehghan Menshadi (2017), Esmaeili Tarzi et al. (2013), Foulad et al. (2020), and Norcia (2010). Confirmation of the main hypothesis of the research and confirmation of the fifth, sixth, seventh, and eighth sub-hypotheses shows that spiritual intelligence and its components have a direct and significant effect on work conscience, which results are consistent with the research of Hasanloo (2015), Liaghatdar et al. (2011), Foulad et al. (2020) and Khawaja (2017). Confirmation of the main hypothesis of the research and confirmation of the ninth, tenth, and eleventh sub-hypotheses shows that moral intelligence and its components have a direct and significant effect on work conscience, which results are consistent with the research of Liaghatdar et al. (2011), Foulad et al. (2020), Sunaryo et al. (2017) and Keri et al. (2017). For today's organizations , paying attention to intelligence is an important and necessary factor. The results of this study show that moral, spiritual, and emotional intelligence can improve work conscience. Moral intelligence increases commitment and creates greater trust and responsibility in employees, leading to improved individual and group performance. Therefore, the contribution of moral intelligence to predicting employees' work conscience seems logical. Spiritual intelligence also increases employees' sense of responsibility and commits them to their responsibilities. Also, they consider the work environment and performing tasks as an opportunity to grow and express their abilities and values, and work conscience increases and improves. Using the components of emotional intelligence facilitates better performance by creating greater flexibility. Acknowledgments: We would like to thank all those who participated in the research and helped us. Conflict of Interest: There is no conflict of interest in this research.

Governance of discipline and rule of law is one of the most important factors of an organized community that provides the security and tranquility grounds for people to move in the direction of their individual and collective purposes. To achieve a society enjoying public order there is a need to related laws and appropriate legal case to enforce these laws. Undoubtedly, the most important guarantee for enforcing the laws with public discipline aspects are the governments, social, judicial and police institutes; however, considering ethics indicates ethical and internal case to observe the mentioned laws. Therefore, coordination and accompaniment of the internal and external requirements are the most important achievements to reach public discipline. To realize this purpose, the concept of ethical conscience with its functions has a fundamental function. By referring to scholars’ viewpoints, in addition to studying the concept of “ethical conscience”, the effect of this available and public factor for training ethical people followed by formation of ethical societies which put discipline and rule of law at their first priorities are studied and it has been attempted to propose the ethical concept of conscience in a more functional form.

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.