درخت حوزه‌های تخصصی

Introduction: The existence of moral behavior in the auditing profession is of special importance. Moral identity is defined as a person's commitment to perform ethical behaviors, which can be influenced by many individual factors. Personality is one of these factors. In this regard, this research was conducted with the aim of investigating the relationship between Machiavellianism and auditors' moral identity, considering the role of gender. Material and Methods: This is an applied research and of a descriptive-correlation type. Statistical population of the study consists of auditors working in private audit institutions. The statistical sample includes 228 people who were selected using the available sampling method. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data. Results: The results of data analysis showed that Machiavellianism has a negative and significant effect on auditors' moral identity. This effect is more intense for women auditors than men. Conclusion: The results of this research can help to know the individual factors affecting the moral identity of auditors, in addition to the development of behavioral accounting literature, it can provide useful information to the legislators and policymakers of the profession and finally increase the motivation of ethical behavior of auditors

The present study seeks to answer the question that to what extent have worn-out textures created obstacles for the flow of tourism? The present research is applied-developmental in terms of descriptive-descriptive-analytical (survey) method. The sampling method used in this study is simple random sampling. Including the number of employees and city managers, staff and employees of hotels and taxi companies and residents of the dilapidated area of ​​Kermanshah, the sample size is 384 people. Gathering information of the area (physical, social, economic, historical), through survey operations and then this information from They have been turned into maps through Arc GIS and Auto Cad software.  The results show that due to the effect of beautifying the city landscape on the mental image of tourists of the city, the decision to visit tourist places, walking and wandering in the city, the experience of tourists and the connection of tourists with the place are connected to each other like a chain and the urban landscape connects the components of this chain. In fact, the urban landscape, which is desirable for tourists, can lead to the flourishing and development of urban tourism in all the mentioned dimensions.

A couple of decades before 9/11, after the collapse of USSR, Islam started to be culturally represented as the major “Other” in the West. 9/11 attacks accelerated the movement with the “culture talk” project positioning Islam as the backward culture against which the West and secularism are portrayed as the epitome of progressive liberal civilization/culture. Muslims, however, wrote back to the project. Literature, especially fiction, was found an appropriate media through which Muslims’ voice could be expressed. Robin Yassin Kassab’s The Road from Damascus is a true writing back attempt in order to respond to the hegemonic “othering” of Islam in the West. The narrative actualizes the purpose upending the constructed bifurcation of “the West” versus “Islam”. Being approached from a new perspective, both terms/signs are deconstructed in the novel so that the center/periphery opposition is reversed. In this new structure each term/sign is given new significances challenging the mainstream “imagined identities” of Muslims in the West.

Objective : One of the signs of people's mental health is the ability to adapt to different life conditions. This study aims to explore how parent-child interaction, sense of security, entitlement schema and adjustment are related, and how resilience mediates these relationships. Methods : The participants are 250 female high school students from Rudsar city, who were selected by convenience sampling from 5 schools in the academic year 2023-2022. The data were collected online using the following instruments: the Parent-Child Relationship Assessment Questionnaire (PCRS), the Sense of Security in Family System Questionnaire (SIFS), the Young Schema Questionnaire (YSQ), the California Social Adjustment Questionnaire (CSAQ) and the Resilience Scale (SQRS). The data analysis was performed using Pearson correlation coefficient test and structural equation modeling with LISREL-8.8 and SPSS-22 software. Results : The results showed that the data has a good fit with the proposed research model. The results showed that parent-child interaction, sense of security and entitlement schema have a direct and significant impact on the adjustment of female students. Moreover, there was an indirect and significant impact of parent-child interaction, sense of security and entitlement schema on the adjustment of students through the mediating role of resilience (p > 0.05). Conclusion : The results suggest that the type of parent-child interaction, sense of security and the schemas created can influence the individual’s adjustment with the environment, and resilience plays a mediating role in this process. Therefore, paying attention to these variables is recommended to parents, counselors, psychologist and experts in the field of education.