درخت حوزه‌های تخصصی

Objectives: This study aims to examine the impact of blockchain technology on transparency, security, fraud reduction, and stakeholder trust in financial reporting. It is grounded in the view that emerging technologies like blockchain can transform financial processes by enhancing accuracy, reliability, and efficiency. Methodology/Design/Approach: A quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) were employed to analyze data collected from 312 accounting and financial professionals working in companies listed on the Tehran Stock Exchange. Findings: The results indicate that the adoption of blockchain technology significantly enhances financial reporting transparency, improves information security, reduces fraud and financial errors, and increases stakeholder trust and technology acceptance. Innovation: This research contributes to the literature by empirically demonstrating the strategic importance of blockchain technology in transforming financial and auditing processes. It highlights its role as an effective tool for improving the accuracy, reliability, and efficiency of financial reporting in emerging markets.

Adhering to Hyland’s (2019) Interpersonal Model of Metadiscourse, this paper examines the distribution of interactive metadiscourse markers across various topics in popular science commentaries. The corpus comprises 300 popular science commentaries, including 150 magazine articles and 150 newspaper articles, spanning nine years from 2015 to 2024. This period saw increased public debates due to significant scientific discoveries, making the analysis of such engaging content particularly relevant. A corpus of 346,825 running words was analyzed using Antconc software, identifying 24,492 instances of interactive markers. The study shows that subcategories of interactive metadiscourse are frequently used in both popular science magazine and newspaper articles. However, interactive markers appear more frequently in magazine articles than in newspaper articles, indicating that the former has more structured content. Chi-square test results for subcategories of interactive metadiscourse reveal significant differences in the distribution of transition markers, endophoric markers, evidentials, and code glosses between the two corpora. This suggests that ESP and EAP material developers should create more explicit learning resources. Such resources could help language instructors and novice researchers, especially those whose first language is not English, understand how the rhetorical functions of interactive markers influence writing styles across different genres and facilitate successful reader interaction.

In this essay I examine Hegel’s critique of England and France in his own day, and I argue that this critique sheds light on what he would say about constitutional states in the twenty-first century. Hegel’s critique is based on the normative “idea” of freedom he sets out in his Philosophy of Right (1820). This idea, which in Hegel’s view determines what rights and institutions are necessary for true freedom, gives a central role to what he calls “corporations” — business or trade associations, but also local communities and towns — in the free, rational state. The purpose of these corporations is twofold: first, to render economic activity cooperative and “ethical”, and so to prevent the emergence of systematic poverty, and second, to send delegates to the legislature who represent legitimate interests in civil society, rather than just numbers of people. Hegel argues, however, that corporations disappeared or were abolished in England and France and that this led to extreme poverty in England and to the “liberal” idea in France that political authority should derive from the individual will (an idea that in turn sets the “people” permanently against government). I argue that poverty and individualistic “liberalism” remain problems in the twenty-first century, and that a Hegelian solution to these problems would be to reintroduce corporations (or their equivalent) something that Hegel himself advocated in the 1820s. Hegel’s alternative to unrestrained capitalism and liberalism both of which he thinks undermine true freedom and right is thus not, as Marx recommends, to abolish the system of free production and exchange altogether, but to imbue citizens with an ethical concern for one another in their economic and political life an ethical concern that is grounded in corporations, associations and other communities.