مطالب

INTRODUCTION: Behavioural patterns of the people can affect the emergency evacuation procedure. The most important issue of crisis management is to evacuate the people from the accident site in the shortest time and with the maximum speed. Pilgrimage destinations attract many pilgrims on religious occasions, and this has highlighted the importance of addressing this issue in these centers. This study aimed to explain and propose an evacuation exit plan for pilgrims during accidents in the most important and prominent religious center of Iran (Shrine of Imam Reza). METHODS: This descriptive-analytical study was performed using an applied research method. The document-library and field methods were used to collect data. The statistical population includes the managers of the Shrine complex, experts of the crisis management headquarters, consulting engineers in architecture and urban planning, as well as managers and experts in Mashhad Municipality. The sample size was estimated to be 384 cases based on Cochran's formula. The collected data via questionnaires were analyzed by SPSS and Smart PLS software using structural equation modelling. FINDINGS: According to the results, the presented model includes seven variables (group movement, individual movement, incident management technology tools, perception of the physical environment, physical movement, modelling, and behavioral culture) affecting the pilgrims leaving the incident site in the Shrine of Imam Reza. CONCLUSION: The results of this study indicated that the presented model with 7 variables and 21 parameters can be used as a suitable model in other places.

Background: The category of ethics and practicing professional ethics is one of the serious and important topics in the field of accounting and auditing. As the level of bankruptcy increased, corporations and international institutions revised the rules and standards of professional conduct, and accounting institutions developed guidelines through professional conduct to enhance ethical conduct. Therefore, the purpose of this study is to investigate the effect of Galatea components on the ethical judgment of auditors. Method: The present study was applied and among descriptive-survey-correlational researches. The target population of this study was auditors who are members of the auditing organization and private sector auditing firms. Through random sampling, 250 people were selected as the sample, of which 192 people completed the questionnaires. The research tool was a standard questionnaire and the structural equation modeling method and PLS software were used to fit and test the research hypotheses. Results: The results of this study showed that the effect of Galatea on the content of the profession, knowledge of the insights and philosophies of the profession and behavioral virtues as three dimensions of ethical judgment of auditors has a positive and significant effect. Conclusion: In any profession, awareness of motivation is an important and fundamental issue, because motivation is a stimulus to perform actions. Job expectations as a motivating factor can play a significant role in individual performance. Regarding the impact of Galatea's effect on the auditor's ethical judgment, the type of expectation created in this area is crucial, because if negative expectations are reinforced, it can reduce the quality of the auditor's ethical performance. But if expectations are based on perceptions of the auditor's position and nature, the quality of the auditor's ethical judgment is enhanced.

Studies on securitization theory have neglected the fact that securitization is in place only when it is proven that expression of fear is insincere. A number of indicators can be retrieved from the literature on deception detection in social sciences to verify sincerity in fear expressions by political leaders. Application of these indicators in this paper demonstrates that former Israeli Prime Minister, Benjamin Netanyahu’s expression of fear from Iran in his speech at the United Nations General Assembly in 2014, was more a case of constructing an existential threat, than expressing genuine apprehensions. A complete examination of Netanyahu’s claims about Iran establishes their contradiction with the known realities. The inconsistency between truth and Netanyahu’s goals, the knowledge available about Netanyahu’s negative beliefs about Iran,  the implausibility of some of his assertions, their judgmental nature, as well as the disclosure of their incorrectness over time all support the idea that Netanyahu was insincere in his expression of fear from Iran in this particular case, and that he was constructing an existential threat about Iran in the midst of negotiations to reach a nuclear deal with Iran, which he vehemently opposed.