مطالب

As Human Rights are supposed to be equal for all human beings leaving any social differences away there must be ways found to educate the population in Human Rights matters. One of the ways for Human Rights education is Religion. Religion is the link between the people of one society that does not care for social and educational differences. There is no need for high education to believe and to confess to a religion. But also in times of insecurity, e.g. wars or catastrophes, people tend to be more religious than in times of peace and are seeking help and moral advice from their religious leaders. <br />By attending religious ceremonies people get informed not only about religious matters but also about political ones as religious institutions are also a place for exchanging knowledge. An important role plays the religious leader as he can have a great influence esp. on the masses with lower education. By using effective methods he can contribute to implementing Human Rights in society. As there are already different methods of intercultural training on Human Rights affairs existing I would like to explain how, in analogy to that, an inter-religious training on Human Rights Affairs, esp. anti-discrimination, could work. The basis is the anti-bias concept which was originally developed in South Africa and which aims at the general removal of discrimination like sexism, racism, north-south-hierarchy, etc. The focus is on the sensibilization of oneself and starting a life-long-learning process of living aware of existing prejudices and developing tolerance in society. The anti-bias concept starts working directly at the mechanism of discrimination and is therefore useful and appropriate for the pedagogical fields which include religious institutions. The religious leader is enabled by this training to work with groups, e.g. children and adults or men and women, and lead those people to their emotional self-experience. Developing on this, non-discriminating conducts for the personal life- and the working situation is produced. Religion that works together with the anti-bias method shows how many chances a society has with less discrimination for all and helps finally to implement Human Rights.

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and then tested using multiple regression model based on panel data techniques. The results reveal that earnings management is significantly associated with surplus free cash flow. Furthermore, the findings confirm that auditor size exerts no significant impact on the relationship between surplus free cash flow and corporate earnings management.