A Abstract -Compilation of vision, mission and strategies of organization causes systematic and directed movement of organization, but this movement without addressing business values and professional ethics will be spiritless and face serious challenges.

To have successful, dynamic, spirited and sustainable business ,it is needed that moral values constitute its basic foundations. Successful business requires at least two major factors: i.e. competitive strategy and excellent performance in professional ethics. Act upon professional ethics is the major foundation of developed employees and managers in organization. Doing tasks, activities and achieving indicators and goals in moral atmosphere causes relation improvement, confidence making, healthy competition, development of capabilities and happiness in organization. Moral and spirituality are considered as requirements of today business world. So , with regard to importance of professional ethics in business, in this paper the concepts of moral, professional ethics and spirituality have been explained and components and 8 stages of operational model of cascading values and professional ethics in different layers of organization have been presented. Keywords : moral, professional ethics, organizational values, business, human resource development.

eaders and employees of organization should be bound to accepted ethics in order to be success and show it in their tangible behaviors. Moral theory builds a system of codes and regulations that guides human in making decision about good and bad, right and wrong [1]. Moral means principles and standards that defines right and wrong conduct and behavior and shows their distinction. From theory aspect, moral is directed to the point that excellence be toward human strive. The extent of moral will be increased through increasing ability of human in controlling and mastering on nature and managing social structures. So , scope of moral along with increasing ability of human in controlling social and nature environment will be increased and expanded [2]. Managers and employees should practiced moral and turn it to behavior. Professional ethics require professionalism in organization. For reinforcing professional culture, development of ethical codes also will be a context for stronger identification and will provide a basis for developing competency model. Ethical codes can both be dominant on members relationship and between customers of organization. Professionalism can be defined as a feature of an individual or a group of employed individuals in a certain job that causes other confidence in desirable doing of their tasks [3].

In issues of professional ethics some people emphasize on ethic of jobs owners and neglect organizational ethics and ethical spiritualities. This approach can harm human resource development and causes organizations less pay attention to ethical audits in goal setting, decision making, procedures, relationships with customer, competitors, stock holders, and other interested [4]. To have ethical intelligence underpins professional ethics in leaders and managers.

Link and kale consider ethical intelligence as the ability of differentiating right and wrong that is adjustable to world principles . They consider ethical intelligence consisted of four factors including : honesty, responsibility, sympathy, and forgiveness. Managers equipped with ethical intelligence are characterized by following features : 1. Serving people and organization 2. Justice-oriented in decision and work 3. Honesty in speech and behavior 4. Tend to collective and team work [1].

In Organization

Spirituality is an attempt toward creating sensitivity to self, others, superior force (God), searching for what is needed for becoming human and achieving to the position of creating sensitivity to inter and intra personal relationship in work life in order to reach personal development and human excellence. Spirituality has two dimensions : internal (spiritual and psychological ) and external (biologic and social) [5].

Spirituality at work has three basic elements: i.e. internal, external and combined which divide them onto four different but related result : Internal aspect of spirituality at work is related to essence of your commitment to your value system. Virtually all of the people have a guiding desire to creating difference also they have internal qualities such as honesty, moral, belief, respect, and trust in order to prevent impact of internal factors.

Behavior (spirituality) doesn't shape and their secrets are in their severity. Expectation has impact on severity of these factors. These expectations are the result of our knowledge up to date and in other words are our cognitive processes. So , it is needed cognitive processes to be controlled [6].

External aspect of spirituality at work is emphasized more through statements such as ''work is a spiritual journey for many of us''. instances such as creativity, variety, calmness and coordination are external manifestations of spirituality at work. Your external world is the mirror image of your internal world. In other words, whatever is out of you, is the reflection of what there is within you. Your personality and character greatly determine quality of your relationship with other. Your attitude and reaction of others to you is greatly specified with regard to belief and expectation you have about yourself. The level of your inner needs and willing determines success of your outer world [7].

Combined aspect of work spirituality has two features: 1. Awareness of individuals about existence of spirituality at work is increased. 2. This awareness changes the way of working with others at work. Some combined aspects of spirituality at work include : Perception, honesty, team orientation and acceptance [8]. Cultivation of spirituality at work will have following results: 1. Belief in God 2. To gain calmness and as a result crating a context for thinking about life.

3. Special attention to human and listening to colleagues sayings that improves cooperation. 4. True commitment to improve relationship among human which causes peace and integration in the world. 5. Improvement of human and their surrounding environment [7].

With regard to importance of spirituality at work, organizational leaders have a major role in reinforcing and developing spirituality at work. So leaders should play the role of spiritual leader too.

Max De Peri considers spiritual leadership as models of leadership serving, employees involvement and empowerment. Spiritual leaders show belief, enthusiasm and results of their work. John Wesley considers these three factors as major feature and symbol of spiritual leadership [9] . In spiritual leadership model, missions and values shape a company with professional ethics, even beyond this, personal and professional life of employees also shape based on spirituality .spiritual leaders exile moral identification of their followers and induce deep commitment in them, and join internal and external moral in social relationship of employees, generally, spiritual leadership is consisted of following elements :

-Common spiritual values -Future vision -Common purpose -Empower other -Influence in other -Insight -Serving -Change in self and other [8].

Domination of spirituality and moral in business atmosphere can be shown in pattern 2. Fortune journal wrote :%70 of failure of senior managers in U.S.A is not related to their weakness in formulating strategy but it is due to their failure in strategy implementation barriers such as not transferring strategies, lack of employees alignment, lack of management commitment and not allocating resource based on strategies have been mentioned [10]. So, it is needed for success and sustainability, strategies, values and professional ethical be implemented in business and be observed in employees behaviors.

To create fundamental change in behavior based on values requires seeing, feeling and changing. In seeing stage employees become sensitive to values and feeling causes motivating of positive feeling or reduction of negative feeling and increasing emergency sense, hopefulness and belief and changing means new feeling causes change in behavior. Good exploitation of seeing, feeling and changing is a kind of smartness not abnormal neither deceptive. And sometimes this process changes behavior of individual and drives them toward seeing, feeling and changing [11]. This process causes growing good habits. Habits are not instinctual, they are reactive and achievable. To change habit based on organizational values taking following steps is recommended : 1. To list behaviors and habits that are not based on values 2. Root finding 3. To find accelerating factors 4. To choose a good behavior for substituting irrelevant habit 5. Rehearsal of relevant habit [12].

To cascade values and ethical in organization and turning it to operational behaviors it is possible to get help pattern No 3.

Translation of values for organizational layers In this regard form No1-in which an example of values and mentioned bases specified, is presented. After evaluating and prioritizing organizational values, the most important value and those which have the highest points should be selected as pivotal value and value statement of organization is compiled and through cascading it in organizational strategic planning system, be addressed.

In this stage, values and moral bases in terms of dimension's quality, content should be described and explained. To offer values and moral bases in the frame of words and general statement cause ambiguity and tangle and common subjectivity faces difficulties. Description and explanation of organization values increase common subjectivity. To create common language understanding related to values, titles of values should be recorded and described according to form No. 3 and then points and pivotal key of every value should be elicited.

Brisk of business climate requires dynamic and smart plans and activities. Profit ability in business is an important principle for interested in organization, but survival and profitability require moral management of business. Domination of ethical and organizational values cause reinforcing mutual respect, self-control, meaning fullness, organizational and individual identification, belonging, conscience, honesty in speech and conduct in organization and individuals enjoy work and organization. To make organizational values base of all employees work, it is needed that values and ethics be specified and turned to behavioral codes and be flown indifferent layers and its impact be assessed. In this paper an operational model for cascading organizational values was presented.