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Intentionality, as a fundamental concept in the philosophy of mind, is essential to understanding how mental states are directed toward objects, concepts, or states of affairs. This article examines the theory of intentionality presented by ʿAllama Tabatabaʾi, with a focus on his Islamic philosophical framework. The research begins by defining the problem of intentionality, which concerns the nature, possibility, and content determination of mental states. We highlight how Tabatabaʾi’s grounding of intentionality in mental existence and immaterial knowledge provides a distinct perspective compared to contemporary naturalistic approaches. The study employs a qualitative, analytical, and comparative methodology, examining primary texts from Islamic philosophy, including works by Avicenna, Mullā Ṣadrā, and ʿAllama Tabatabaʾi, alongside modern Western discussions on intentionality. Through this critical lens, we identify Tabatabaʾi’s key contributions: the essential revelatory character of knowledge, the abstraction process in content determination, and the inseparable connection between mental existence and intentionality. The research findings reveal that while Tabatabaʾi’s model offers a metaphysically robust explanation of intentionality, it encounters significant challenges when evaluated in the context of contemporary cognitive science. Critiques include the lack of empirical testability, potential conceptual ambiguity for modern scholars unfamiliar with Islamic metaphysics, and the absence of a clear mechanistic explanation that aligns with materialist paradigms. Nevertheless, the article underscores the innovative nature of Tabatabaʾi’s approach in bridging classical Islamic thought with modern philosophical discourse. It also suggests potential interdisciplinary dialogues, especially with phenomenological perspectives that similarly emphasize the inherent directedness of consciousness. The findings contribute to a broader understanding of intentionality and open new avenues for future research on the integration of metaphysical and empirical frameworks in the philosophy of mind.

Objective: Obesity is a complex, multifactorial, chronic, and progressive disease that has become a crucial public health problem worldwide. Therefore, it seems necessary to identify risk and protective factors to prevent obesity and treat obesity. This study aims to identify the risk and protective factors of obesity in women. Method: The study was descriptive-correlational. The research sample consisted of 429 overweight and obese women, selected through voluntary sampling. To collect data, a physical activity questionnaire, core beliefs of eating questionnaire, self-criticism questionnaire, shame and guilt scale, self-esteem scale, body image concern questionnaire, stress-anxiety-depression questionnaire, and weight self-efficacy questionnaire were used. The obtained data were analyzed using stepwise regression using SPSS 24. Results: The findings showed that among obesity risk factors (core beliefs of eating, self-criticism, shame and guilt, concern about body image, stress-anxiety-depression), the core beliefs of eating, stress, and depression can predict obesity. Also, the research results showed that among obesity protective factors (weight self-efficacy, self-esteem, and physical activity), weight self-efficacy can predict obesity improvement more than other variables. Conclusion: Based on the results of the present research, we can say that the variables of core beliefs about eating, stress, and depression as risk factors and the variable of self-efficacy as a protective factor can predict body mass index.

Objectives: This study aims to investigate the impact of cost leadership and product differentiation strategies on the comparability of financial statements among firms listed on the Tehran Stock Exchange (TSE). As two major strategic approaches, these methods are expected to reduce costs, diversify products, and enhance the evaluation of firms by users of financial information. Methodology/Design/Approach: A sample of 142 firms listed on the TSE during the period 2014–2022 was analyzed. The research hypotheses were tested using multivariate regression and panel data methodology, implemented through EViews-13 software. Findings: The empirical results reveal that both product differentiation and cost leadership strategies are positively and significantly associated with financial statement comparability. Specifically, product differentiation enhances comparability by emphasizing unique characteristics, while cost leadership improves comparability through systematic cost reduction. Innovation: This study contributes to the accounting literature by demonstrating how strategic management choices influence financial reporting quality. The findings highlight that cost leadership and product differentiation strategies not only strengthen operational efficiency but also provide measurable benchmarks that facilitate comparability in financial statements.