مطالب

Presenting an audit report is the basis for developing competitive strategies that, in the form of operational transparency, are able to guide stakeholders in financial decisions and inform them of operational information and facts. Because auditors have a crucial role to play in reporting these reports, they need to be more balanced, both professionally and on the basis of psychological functions, in finding performance gaps with the functional realities of companies. Therefore, knowing the individual characteristics in this area can help to develop the functions of the audit report. This is because auditors, like any person in charge of a profession, may face disruptions and negative performance characteristics that make it difficult for them to disclose corporate performance facts. Hence this study was to analyze the causes of alienation of conduct in a professional career path for a more comprehensive understanding of the auditor's job is frustration. This research is a mix of methods because through the analysis of grounded theory and with the participation of 17 auditing experts, it seeks to identify the components and statements related to the causes of behavioral alienation in the professional career path of trusted auditors of the Stock Exchange Organization. Then, through the link analysis method and with the participation of trusted auditors of the stock exchange organization, it tries to examine the stimuli and consequences of behavioral alienation in the professional career path of auditors in the form of a systematic representation model. The results obtained from the qualitative part of the existence of three cultural; Social and structural dimensions in the form of 7 categories. The results in the quantitative part also showed that the lack of symbols of professional behavior in the auditors of the stock exchange organization under the component of cultural dimension is the most important functional stimulus in auditors' professional frustrations as causes of professional behavior alienation that can result from this cultural disorder. Cause social conflicts in the professional work of certified auditors of the stock exchange organization.

The Middle East and North Africa regions have been the focus of security crises since the collapse of the Ottoman Empire. Although insecurity has not been restricted in this region, its effects are evident in other regions of the international system, especially in the European countries. With this in mind, the main question of the present article is how can a comprehensive model be presented to fundamentally resolve the security issue in the region. The result of this study is that "regional awareness" is a concept on the basis of which one can find a way out of the existing security impasse. In fact, the results are based on the fact that native solutions to the security of the country, instead of rental security, bring peace and security to the region. In this regard, governments, intellectuals, and people must engage in regional negotiations to fulfill their national interests.

Somewhat surprisingly, a number of scholars have recently claimed to find an implied theology in Merleau-Ponty’s philosophy. This surprising because the author does not state anywhere in the body of his work that he seeks to align his philosophy with a theology, in fact he states just the opposite, as we shall see. While it is true that Merleau-Ponty does dialogue with certain views of Christianity, and while it is true that he does argue for a religion that treats the divine as “horizontal” rather than “vertical,” that is, as part of human life rather than beyond it, the sympathetic goal of his reflection here is to suggest a Christianity that is more humane and less dogmatically hierarchical, that is more centered in human experience rather than an absolute other. His goal here is certainly not to claim this theology as an essential part of his philosophy. As he says, the role of the philosopher should not be to prove or disprove the existence of God but to consider what God means to human beings in the movement of history. A number of Merleau-Ponty’s own texts will be consider here in some detail along with a variety of texts that claim that his works harbor a hidden theology.