مطالب

Prayer ( Ṣalāt ) is one of the pillars of Islam. This research aims to introduce prayer in Judaism and Islam, compare them, and articulate the similarities and differences. A descriptive-inductive method was employed, examining the Torah texts related to the features of prayer in Judaism. Furthermore, contemporary practices of prayer among Jews were collected and compared with the features of prayer in Islam. The findings show that prayer in Judaism does not derive its legitimacy from the Holy Scriptures but has undergone changes over time and remains subject to further modification. Also, the form of prayer in Judaism differs from that in Islam; Islam's prayer includes standing ( Qīyām ), bowing ( Rukūʻ ), prostration ( Sujūd ), ritual purity ( Ṭahārah ), and a direction of prayer ( Qiblah ), while Judaism has no fixed form. Although bowing is more common among Jews, it is entirely optional, and a condition like ritual purity before prayer, which is essential in Islam, does not exist in Judaism.

Iran is one of the most hazard-prone and vulnerable countries to disasters, with recurrent earthquakes causing severe human and economic losses. Yet, recovery has often been shaped by emergency-driven decisions, inadequate documentation, and weak institutional memory. The 1990 Rudbar-Manjil earthquake, the first major disaster to occur after the Islamic Revolution, marked a turning point in disaster management and reconstruction history. While significant, most existing studies have centered on official perspectives, overlooking the lived experiences of affected populations and practitioners. This study addresses that gap by revisiting the earthquake through oral history to preserve intangible heritage and extract lessons for future recovery. Using a qualitative approach, 63 semi-structured interviews were conducted with officials, decision-makers, and residents between July 2021 and February 2022. Purposive and snowball sampling were used to identify participants until data saturation was achieved. Transcriptions were systematically coded and thematically analyzed. This process produced a multi-perspective narrative of recovery, revealing both achievements and enduring challenges across institutional, social, and community dimensions. The Rudbar–Manjil case shows that durable disaster recovery depends on preparedness, effective governance, and community engagement. Preparedness requires pre-disaster frameworks and a process-oriented approach linking response and recovery. Strong governance relies on streamlined, transparent institutions, inter-agency coordination, and systematic information management. Embedding risk reduction throughout recovery ensures sustainability. Ultimately, community involvement is crucial: striking a balance between local participation and technical oversight enhances legitimacy and resilience. Addressing technical, institutional, and social dimensions together creates more effective and enduring recovery outcomes.

Le Corbusier's Domino system, introduced in the early 20th century, marked a turning point in modern architecture by proposing a modular framework based on slender columns and reinforced concrete slabs. This structural innovation facilitated standardization, industrialization, and rapid construction, influencing landmark projects such as Villa Savoye and the Pessac housing complex, as well as later mass housing developments. Despite these advantages, limited research has critically examined the relevance of the Domino system in light of contemporary architectural and environmental standards. This study aims to evaluate the strengths and limitations of the Domino system within its historical context while exploring its potential adaptability to present-day needs. The research employs a descriptive approach to explain the system's conceptual features, an analytical approach to assess selected case studies, and a comparative approach to measure its performance against current architectural criteria. Data sources include scholarly literature, visual and graphical documentation, and environmental records, enabling both historical and technical analysis. Findings reveal that the Domino system significantly contributed to the rationalization of building processes and provided a foundation for prefabrication and modular construction. However, its emphasis on structural regularity often resulted in spatial monotony and insufficient responsiveness to cultural, climatic, and ecological factors. The study highlights the importance of integrating adaptive strategies, sustainable materials, and advanced technologies. Contemporary tools such as Building Information Modeling (BIM), parametric design, and modular prefabrication can reinterpret the Domino framework, ensuring flexibility, contextual sensitivity, and ecological performance. By bridging historical innovation with modern requirements, the Domino system demonstrates enduring relevance when reimagined through contemporary architectural practices.

Objective: Independent auditors seek to enhance audit quality to maintain professional credibility, avoid litigation, and bolster the credibility of financial statements. Higher audit quality leads to a greater degree of conservatism in financial reporting. The current study aims to investigate the role of independent auditors in reducing agency conflicts between managers and shareholders. Methodology: The statistical population comprises firms listed on the Tehran Stock Exchange (TSE) during the period 2015–2024. After systematic screening, 131 firms were selected as the final sample. The research hypothesis was tested using multiple linear regression analysis. Findings: The results of the regression analysis indicate that auditor conservatism can mitigate agency conflicts between managers and shareholders. Agency conflicts between shareholders and managers arise from agency problems and managers’ misuse of financial reports, which compromises the quality of this information. Auditor conservatism has the potential to mitigate this issue. Conclusion: As expected, leveraging greater information transparency and higher auditor conservatism can reduce agency conflicts between managers and shareholders.