مطالب

Introduction: Commitment to the code of professional conduct is necessary for the audit profession. Failure to comply with it will reduce the trust of the society and the credibility of the audit profession. The purpose of the current research is to investigate the relationship between social conservatism and the slippage of the auditor's professional ethics. Material & Methods: The research method is applied in terms of purpose and descriptive-correlational in terms of nature. The studied statistical population includes auditors working in audit institutions, members of the public accountants' society and audit organization. 320 people were selected as a sample using the random cluster sampling method from auditors working in audit institutions, members of the public accountants' society and the audit organization. The research tool is a questionnaire. SPSS software was used for data analysis. Results: The results show that only in the private sector, social conservatism has a significant and negative relationship with auditors' slippage in professional ethics. Also, in the private sector, gender, education, work experience and job rank variables have no significant relationship with slippage in professional ethics at the 95% confidence level. But in the public sector, among the mentioned variables, only gender and work experience have a significant relationship with slippage in professional ethics. Conclusion: Based on the findings of this research, traditional and conservative values can increase independence and audit quality as a tool to strengthen ethics in this profession. In this case, the policy makers of the audit profession can encourage auditors to comply with ethics as much as possible, through training and also monitoring the implementation of ethical codes.

Purpose: It is more than 30 years that Afghan people immigrate to Iran. This paper aims to find out the educational challenges Afghan High School students face in Iranian schools based on English teachers’ perspectives in Tehran province. Methodology: This research is qualitative and its kind is deductive. Based on the theoretical foundations of migration, relevant studies, especially the research of Sadegh Mousavi et al. (2019), Shishehgran and Haji Dehabadi (2018), and Songhori et al (2014) components of educational challenges were compiled. Guba and Lincoln indices (1994, quoted by Mohsenpour, 2013) were used to validate the components. The tool of this study is a Semi-structured interview based on the accredited components. Data analysis has been done by the use of Braun and Clarke’s thematic method (2006). The number of English teachers who have taught Afghan students for more than four years in public schools and participated in this study was about 32 (17 female and 15 male). Findings: The findings show that parents of these students rarely come to school to ask about the educational progress of their students, Afghan students adapt to the content of Iranian textbooks and the curriculum as the result of having a close relationship with Iranian culture, some students work after school to help their family financially. Regarding citizenship, Afghan students consider themselves differently as first-class Iranian citizens, second-class citizens, and some do not care about the issue of citizenship in Iran because they consider life in Iran to be temporary and intend to immigrate to European countries. Among the female students, no delinquency or victimization was observed by the English teachers, but the male teachers had heard of a few cases such as buying and selling drugs and consuming them. Considering that Afghan students are interested in learning English and its skills, it is necessary to take advantage of the presence of English teachers in reducing the educational challenges of students. Conclusion: This can be achieved by holding compensatory classes by these teachers themselves. This leads to more social communication between students and their English language teachers and to a large extent causes a kind of social control in preventing the occurrence of delinquency and delinquency. It is also suggested that the English language curriculum should pay attention to multiculturalism and anti-racism, and the necessary programs to familiarize school administrators, parents of students, teachers, and Iranian students, as well as parents of Afghan students and the students themselves should be provided.

Purpose: Organizational transparency plays an important role in improving the performance of various organizations, especially service organizations. Therefore, the purpose of this study was to determine the relationship between e-governance foresight and the organizational transparency of managers in order to present a model. Methodology: This research was applied in terms of purpose and mixed (qualitative and quantitative) in terms of implementation method. The qualitative part of the community was experts related to the field of research, 12 people were selected as a sample according to the principle of theoretical saturation with non-random sampling and snowball methods. In 2017, there were 7170 people in the quantitative sector of managers of export banks in Tehran province, of which 365 people were selected as a sample according to the table of Karjesi and Morgan by simple random sampling. The research tool was semi-structured interview in the qualitative part and researcher-made questionnaires in the quantitative part, whose psychometric indicators were confirmed. Qualitative part data were analyzed with open, axial and selective coding method in MAXQDA software and quantitative part data were analyzed with exploratory factor analysis and structural equation modeling methods in SPSS and Smart PLS software. Findings: The findings of the qualitative section showed that the e-governance foresight has 75 indicators and 17 components in 6 dimensions: organizational, technical, information and data, marketing, resources and perspective and organizational transparency, 60 indicators and 15 components in 6 dimensions: information transparency, economic transparency, transparency The client had management transparency, organizational transparency and human resources transparency. Also, the findings of the quantitative section showed that the factor load and average variance extracted of all dimensions and components were higher than 0.70 and 0.50, respectively, and their reliability was calculated higher than 0.60 with Cronbach's alpha and combined methods. In addition, the relationship model of e-governance foresight with managers' organizational transparency had a good fit, and e-governance foresight and all its 6 dimensions including organizational, technical, information and data, marketing, resources and perspective had a positive and meaningful effect on managers' organizational transparency (05 /0P<). Conclusion: According to the results of this study, e-governance foresight had a positive effect on the organizational transparency of managers. Therefore, to improve organizational transparency, it is possible to improve the foresight of e-governance and its components including organizational, technical, information and data, marketing, resources and perspective.

Purpose: Considering the role and importance of establishing knowledge management in various organizations, the purpose of this research was to provide a model of factors affecting the establishment of knowledge management in the sailing federation. Methodology: This study was of applied method in terms of purpose and quantitative in terms of execution. The study community was the employees of the Iran Rowing Federation in 1401, 20 of whom were selected as a sample using targeted and snowball sampling methods having conditions to enter the study. The samples responded to the researcher-made questionnaire of the factors affecting the establishment of knowledge management in the sailing federation (44 items) and its validity and reliability were evaluated appropriately. Data were analyzed with exploratory factor analysis and structural equation modeling methods in SPSS and Smart PLS software. Findings: The findings showed that the factors affecting the establishment of knowledge management in the sailing federation have 14 factors of understanding and insight in employees, expertise of employees, committed managers, participation of employees, motivation of human resources, expertise in knowledge management processes, strategic processes, rules and internal processes, functional processes, innovative processes, technological capabilities, technological infrastructures, technological communication and recognition of knowledge management technologies. Also, the factor load of all factors was higher than 0.50, the convergent validity of all factors with the average variance extracted method was higher than 0.40, and the reliability of all factors with the combined method was higher than 0.70. In addition, the model of factors affecting the establishment of knowledge management in the sailing federation had a good fit, and the effect of all paths was evaluated as appropriate. Conclusion: According to the results of this study, an effective step can be taken to improve the establishment of knowledge management in the sailing federation through the identified factors.