مطالب مرتبط با کلیدواژه

Time


۱.

آینده حسابداری مدیریت

نویسنده:

کلیدواژه‌ها: حسابداری مدیریت موضوعات رفتاری در حسابداری Activity Based Behavioral Accounting Time Human Just Costing Relations Management Accounting حسابداری بر مبنای فعالیت

حوزه‌های تخصصی:
تعداد بازدید : ۲۲۵۷ تعداد دانلود : ۱۱۹۵
مروری بر سیر تکاملی حسابداری مدیریت گویای این «واقعیت» است که علی رغم تغییرات تکنولوژی و تحولات اقتصادی دهه گذشته، این شاخه از دانش حسابداری اگر چه فراز و نشیب هایی را پشت سر گذاشته است، لیکن روش های مورد استفاده در آن از پیشرفت های چشمگیری برخوردار نبوده است. آیا در دهه جدید قرن 21 نیز حسابداری مدیریت کماکان بدون دگرگونی و تحول قابل ذکری باقی خواهد ماند؟ یا اینکه در دهه جدید که در آغاز آن هستیم حسابداری مدیریت خود را با شرایط جدید تکنولوژیکی و محیطی منطبق و سازگار خواهد نمود؟ حسابداری مدیریت به کجا می رود و چه عواملی با تحول آن مرتبط می باشند؟ پاسخ به پرسش های فوق انگیزه و هدف این مقاله است. بررسی مستندات تاریخی، نتایج پژوه های محققان بنام این رشته و همچنین تحقیقات انجمن های حرفه ای حاکی از این است که با توجه به نیازهای متعدد و متنوع در مدیریت منابع، در سطوح خرد و کلان، حسابداری مدیریت ناگزیر به رشد و توسعه لازم می باشد تا بتواند جوابگو باشد. به منظور پاسخگویی به نیازهای موجود، حسابداری مدیریت می یابد به موضوعات عوامل انسانی و رفتاری و نقش این عوامل در مدیریت بیش از پیش توجه کند. دیگر پیش شرط جوابگویی به نیازهای موجود، ارتقاء صلاحیت حرفه ای و اخلاقی حسابداران مدیریتی است. امید بر این است که با لحاظ کردن تغییر و تحولات تکنولوژیکی و اقتصادی، پژوهش های حسابداری مدیریت با تآکید بر محور نقش عوامل انسانی و رفتاری و همچنین توجه به ارتقاء کمی و کیفی نیروهای متخصص، حسابداری مدیریت بتواند جایگاه واقعی خود را در شکل دهی به آینده احراز نماید.
۲.

Globalization Issues Regarding Contemporary Architecture of Iran(مقاله علمی وزارت علوم)

نویسنده:

کلیدواژه‌ها: globalized architecture localized architecture Space Place Time Identity

حوزه‌های تخصصی:
تعداد بازدید : ۵۰۵ تعداد دانلود : ۳۰۷
The term Globalization undoubtedly has affected all parts of humanity life in current century. Globalization as a comprehensive phenomenon has influenced economical, political, social and cultural aspects of our societies. Contemporary architecture as a multidimensional category is depended on various factors and needs to be pursued in different fields, in order to reach to a perfect comprehending of it. In countries that they have not experienced modernity completely and also they have not passed the traditions, facing with global flows will cause different encounters. Although some defend the global and homogenous behaviors, the others as a reflection to that, support of particular and heterogeneous ideas. This dilemma also could be seen in traditional societies in confronting with modernity, but by the aim of global flows it has an incredible speed which could not be imagined before. By the rise of consideration to complexity theories and relational and fuzzy discourses, some kind of symbiosis ideas have aroused that are not going to omit while they are trying to connect contradictory issues together. The specifics of these points of views are going to be clarified and reviewed, so that to make clear the globalized and localized approaches in contemporary architecture and also to conceive an interconnection of them as a “glocalized” architecture.
۳.

Translation and Solidarity in the Century with No Future: Prefiguration vs. Aspirational Translation

نویسنده:

کلیدواژه‌ها: Time Temporality future activism Prefiguration Aspirational Translation Semiocapitalism

حوزه‌های تخصصی:
تعداد بازدید : ۵۴۰ تعداد دانلود : ۲۸۸
The future and how we envision and anticipate it has been the subject of scholarly attention for some time, especially from political theorists, scholars of human geography, and anthropologists. This article draws on some of this literature, but particularly the work of Franco ‘Bifo’ Berardi, the Italian Marxist theorist and activist, to explore the implications of two activist strategies that have recently received some attention from translation scholars: prefiguration and aspirational translation. It reflects on the different orientations to the future implied in these two strategies and suggests that their relative appeal is impacted by the rise of semiocapitalism in what Berardi refers to as ‘the century with no future’, and by varying experiences of activists located in different regions of the world. The work of translation and how translators orient themselves to the future, it is argued, can play an important role in arresting if not reversing the ongoing erosion of those possibilities still inscribed in the present despite semiocapitalism’s growing control over every area of human life.
۴.

The literary and guiding wisdom of the words indicating morning time from the article "SOBH" in the Holy Qur'an(مقاله علمی وزارت علوم)

کلیدواژه‌ها: wisdom Literary Time Morning Holy Quran

تعداد بازدید : ۳۸۹ تعداد دانلود : ۳۲۷
The selection of all the words of the Holy Quran, including: the selection of words from the article "SOBH", is based on wisdom. The approach of paying attention to literary sciences can lead to the discovery of the literary and guiding wisdom of these words in the verses. The main question of this research is: "What is the literary wisdom (or purpose) of the words indicating the time of morning from the article "SOBH" in the Holy Quran?" For this reason, the derivatives of the word "SOBH" in the verses were examined and conceptualized. Then, the literary and guiding aspect of words with the meaning of morning in the text of the verse was analyzed. The wisdoms obtained are: 1) From the article "SOBH", the words infinitive noun, infinitive, subject noun, perfect verb and imperfect verbs have the meaning of morning time. 2) The importance of swearing in the morning. 3) Asking about the approach of morning, a sign of urgency. 4) "Fa" in "Fa asbahu" is a sign of the time of morning. 5) "Mosbahin" is a substitute for explaining the divine order. 6) morning simile or metaphor to put aside the night. 7) Virtual morning for all times. 8) Morning breathing is a metaphor for gradual clarity. 9) In the morning of irony to surprise the enemy, perform the rosary and pray. 10) Confrontation and prostration between morning and night is a sign of confrontation between truth and falsehood or guidance and polytheism.
۵.

Existentialistic Analysis of Time-Faith Relation, with a Look at Surah Al-ʿAṣr(مقاله علمی وزارت علوم)

کلیدواژه‌ها: Faith Time Surah Al-ʿAṣr salvation eternity Loss

حوزه‌های تخصصی:
تعداد بازدید : ۴۴۶ تعداد دانلود : ۳۲۷
Time is the basis of human life in this world and it is not only his biological background, but also a background for his intelligent life. Man thinks about time and looks at it from the angles of different sciences; from physics to philosophy; and from cosmology to anthropology. The concept of "Time" has also received attention in the Qur'an, and due to the dedication of an independent surah to this concept and the oath to time has assigned a special place to it in the form of the concept of "al-ʿAṣr". The epistemological connection of this concept with the concepts of "Man", "Loss", and "Faith" is very important from an existential point of view, which organizes the current approach in this article. The existential and existentialistic condition of man is the condition of this world that requires timing. This is a possibility for humans, which indicates a time limit for humans. This situation is associated with the feeling of loss in the passage of time, which is absolute and inseparable from the situation of this world. This is the human condition and, of course, it is a condition that presents possibilities to the human being. Time passes on man and confronts man with the concept of eternity and immortality. Eternity is placed in front of man as a possibility to face an existential contradiction in order to achieve salvation as an existential concern by choosing faith in a transcendental and spatial origin and destination.
۶.

Image, Time, and Photography Based on Heidegger’s Kant and the Problem of Metaphysics(مقاله علمی وزارت علوم)

کلیدواژه‌ها: Image Time Synthesis schema photography

حوزه‌های تخصصی:
تعداد بازدید : ۴۳۷ تعداد دانلود : ۲۸۰
In Kant and the Problem of Metaphysics (KPM), Heidegger shows how the initial image-making power of the imagination is pictorial in the pure image of time. He further clarifies the recognized link between the syntheses and the time-visualizing power of images which is pictorial formative power, which can visualize time. The three syntheses of imagination are replaced with the modes of existence of Dasein. Three kinds of photographs resemble the images produced when the transcendental imagination functions as Dasein. We can address the ways to visualize time by considering Dasein with a photographic preoccupation through 1. A possible look in the form of presentation (a photograph shows an immediate look of a house or person as intuitable this-here); 2. An immediate look of the thing, house, or deceased person, as well as a copy or its reproduction as a death mask; and, 3. The manner of contemplation of a likeness is an immediate look of a being present in the form of representation.
۷.

On the Concepts of Time, Space, Vacuum and Domain of Investigation among Contemporary Physics, Philosophy, and Theological Reflection(مقاله علمی وزارت علوم)

نویسنده:

کلیدواژه‌ها: Time Space vacuum science philosophy theology matter Mind Consciousness

حوزه‌های تخصصی:
تعداد بازدید : ۳۷۹ تعداد دانلود : ۳۴۸
Contemporary theology is realizing the importance of integrating the knowledge of modern/contemporary physics into the metaphysical and ontological categories used to consider God and the God-world relationship. Time is a complex notion with different meanings, characterized by a plurality of uses. The concept of time opens up to broader conceptions than those of physics, mathematics, and philosophy and reveals that the human being, the earth, and the cosmos are not the center of space or time. The concepts of space, time, and matter, to which the concept of vacuum is connected, are of central importance in any modern physical theory, and particularly in the theories of unification. It is being discovered that spacetime is absent at the most fundamental level and only emerges at an appropriate limit. This emerging image of time leads to new conceptual challenges that must be faced in parallel with philosophy and theological researchto achieve its correct understanding. It is a comparison of the viewpoints of the three investigative domains concerned with understanding the nature of consciousness, namely science, philosophy, and metaphysics. This thought process is connected to the intuitions of the contemplative and mystical traditions and seems to be in line with current scientific thought, which can be mathematically expressed. Recent scientific research struggles to grasp the subjective aspect of consciousness; subjective experience is in conflict with the figure of the observer classically understood in the scientific sense. The evolution of life and the relationship with the transcendent could have their information basis in a hyper-complex multi-dimensional space; recent efforts try to explain how mental states exist in the higher dimensions of this hyperspace; some recent models of unification integrate matter and consciousness through the use of this primordial multi-dimensional dynamic space. Ontological interpretations of quantum theory have been given, leading to patterns of bidirectional flow of consciousness between an explicate and an implicate order, supporting both local and non-local phenomena in the cosmos. The paper aims to offer an overview of the indicated issues with a trans-disciplinary method and through interesting hints for thought.
۸.

Heideggerian Space and Time in Ted Hughes’s and Allen Ginsberg’s Poems(مقاله علمی وزارت علوم)

کلیدواژه‌ها: Heidegger Postmodern Poetry Space Time Allen Ginsberg Ted Hughes

حوزه‌های تخصصی:
تعداد بازدید : ۵۶۳ تعداد دانلود : ۳۸۹
The purpose of the present study is to explore the two concepts of time and space in postmodern lyric poetry of the two poets of the 1950s through the lens of the Heideggerian existential theory of time and space, which regards time as a horizon for understanding Being and distinguishes three different types of space: (1) world-space, (2) regions , and (3) Dasein's spatiality. To fulfill this objective, some selected poems of the two poets, including Allen Ginsberg and Ted Hughes, were analyzed temporally and spatially. The findings suggested that the two poets tend to treat time and space existentially and reject eternality. It was revealed that they are existential poets whose existence is manifested in their quest for identity within the immediate world or the global world as well as their concerns for their homeland and ideals. In their poems, time and space are intermingled with Being and reflect each individual’s relationship with the world. The result of the analysis of poems showed that their poetry is not just the language of imagination and perception, but also the language of existence. The world is regarded as an existential space-time continuum and being-in-the-world is the fundamental ontological situation for Dasein. Accordingly, the world, like poetry, is a disclosure of things in nearness or distance, which matters to human beings
۹.

Life. Time(مقاله علمی وزارت علوم)

نویسنده:

کلیدواژه‌ها: feminist ethics of care Time Breast Cancer autoethnography colonial time

حوزه‌های تخصصی:
تعداد بازدید : ۱۰۷ تعداد دانلود : ۹۷
This article juxtaposes different and conflicting temporalities as configured in the context of care and caring. Weaving together (1) an autobiographical narrative in which I share parts of my own breast cancer journey with (2) research with men employed as care workers in Australia, I attempt to get at how differentially experienced temporal densities, trajectories, and orientations can be found when receiving and giving care. The slow and deep time of experiencing sickness, and the protective, forgetful time induced by medical trauma – both often perceived as nonlinear time –, clash with the neoliberal, sped-up, linear temporality of the late-capitalist medical industrial complex; leaving care workers and cared-for squeezed between temporalities that can be, and are, at odds with each other. The theoretical framing holding my consideration of these different ‘kinds’ of time, is a composite of feminist care ethics scholarship, critical time studies and the literary work by the Aboriginal author and scholar Mykaela Saunders. Specifically, I draw on Saunders’s short story ‘Buried time’, in which she connects with Aboriginal deep time and writes the abolition of colonial clock time into being. Taking a cue from Saunders narrative, I maintain that the temporalities of colonial/racial capitalism evince segmentation, fragmentation, and, ultimately, destruction. This is a mechanistic time not suitable for human and more-than-human life’s flourishing (that includes living and dying as well as possible); as such, it is a temporality that stands against the relational paradigms of care theory.
۱۰.

The Effect of Time-related IS Project Names on Project Escalation(مقاله علمی وزارت علوم)

کلیدواژه‌ها: IS Project Management Time Project Escalation Project Names Selective Perception

حوزه‌های تخصصی:
تعداد بازدید : ۱۳۳ تعداد دانلود : ۱۰۵
Many Information Systems (IS) projects experience serious problems that prevent them from meeting schedule, budget, and functionality targets. Managers often escalate their commitment to such projects, plowing ahead with them instead of hitting the pause button to address issues, a process known as project escalation. Due to the increasing pressure to develop systems and bring products to market faster, making decisions that involve time are more important than ever. While time has been studied in the IS domain, the effect of emphasizing time in a project’s name on IS project escalation decisions is not known. In this study, we explore whether a project name that explicitly refers to time can influence escalation decisions, and we examine the underlying mechanism through which that occurs. Sixty-two practitioners participated in a 2x1 factorial design experiment in which the project name was manipulated, but all other project information was identical. We theorize that emphasizing time in the project name can cause selective perception, drawing attention towards the schedule of the project and away from other aspects. Such selective perception can increase the likelihood of escalation of commitment to the schedule of the project when facing quality issues that require deviating from this schedule. We hypothesize that this effect of selective perception on escalation can be both direct and indirect. The results from the experiment support our research model.
۱۱.

The Unbearable Lightness of Empty Time: The Responses of Iranian Intellectuals to the Time Experiences of Modernity(مقاله علمی وزارت علوم)

نویسنده:

کلیدواژه‌ها: 1979 Islamic Revolution Event Iran Iranian and Western Intellectuals Modernity and Processes of Modernization Time

حوزه‌های تخصصی:
تعداد بازدید : ۷ تعداد دانلود : ۴
By an approach of the sociology of time, this article seeks to examine the consequences of transformations in the space-time order of society ensuing rapid modernization processes for Iranian intellectuals in the decades succeeding to the 1979 Islamic Revolution. First, it explores how certain Western thinkers and philosophers confronted the spread of “empty time,” and then turns to the works of three influential Iranian intellectuals of that period -Dariush Shayegan, Ali Shari‘ati, and Jalal Al-e Ahmad, aiming to compare their positions. It also asks: How did they during that period engage with the category of modern time? How did it touch their assessment and understanding of the West? And can a kind of relationship be discerned between their time-based assessments and their demand for political changes?This paper takes on a document-based approach, applying the theoretical sampling to analyse the primary texts of three intellectuals under studyThe findings suggest that the dominance of modern empty time constituted a these intellectuals’ discontent with the West, and that their concerns were closely tied to their dissatisfaction with modernity and autocratic modernization processes. Their dissatisfaction, in turn, promoted their estrangement from the Shah’s regime and its western-oriented social reform projects and their receptivity to a fundamental transformation of society grounded in religion and tradition as well.It concludes that while Western philosophers grappled with the hollowing out of time in modernity, seeking to reclaim meaningful moments through Diogenic temporalities or expressive dimensions of modern life. Iranian intellectuals also attempted to offset and fill the unbearable lightness of modern time with the weight of tradition. Despite the post-revolutionary slowdown of processes of modernization and a return to tradition, additionally, the problem of the emptiness of modern time has yet remained an unavoidable and open-ended challenge for Iranian thinkers and intellectuals.
۱۲.

The Remnants of Future in the Past(مقاله علمی وزارت علوم)

نویسنده:

کلیدواژه‌ها: Time future Past Mourning Meaning periodization Catastrophe

حوزه‌های تخصصی:
تعداد بازدید : ۷ تعداد دانلود : ۵
This paper explores the structure of time and the possibility of the future within it, challenging conventional linear representations of temporality. The central thesis argues that the future does not lie on a vertical line above or to the eternally far right of a horizontal timeline; rather, the it emerges logically, not merely sequentially, following the past and present. For the future to fully manifest, the past and present must be thoroughly processed and, in some sense, exhausted. However, catastrophes, which have occurred and will presumably continue to occur, disrupt the flow of time by halting the past and indicating future occurrences in unpredictable ways. Therefore, to truly engage with the future, it is sometimes necessary to revisit the past, much like in psychoanalysis, where exploring repressed experiences helps illuminate present and future trajectories. This brings us to a crucial idea of this article: history and historiography are not solely concerned with understanding past events but also with anticipating and shaping future possibilities. In this light, many future catastrophes have their roots in the past. Recognizing this dynamic allows us to see that many future catastrophes have their origins in unresolved past events, reinforcing the necessity of engaging with history not only as retrospective analysis but as a mode of future-oriented thinking.
۱۳.

Examining the Einstein-Bergson Controversy about Time Considering the Time-Energy Uncertainty Principle(مقاله علمی وزارت علوم)

کلیدواژه‌ها: Time Relativity Quantum physics uncertainty principle Henri Bergson Albert Einstein Quantum Gravity

حوزه‌های تخصصی:
تعداد بازدید : ۶ تعداد دانلود : ۹
This paper revisits the famous 1922 debate between Einstein and Bergson on the nature of time, outlining its central philosophical and scientific points of contention and re-evaluating them in light of developments in quantum physics. Einstein’s conception of time is that of an objective, measurable, and relative dimension within a static four-dimensional “block universe.” In contrast, Bergson conceives of time (durée) as a qualitative, continuous, and creative flow of consciousness that resists reduction to quantitative measurement. The emergence of quantum mechanics, particularly the Heisenberg time–energy uncertainty principle, introduces new complexities that challenge this dichotomy. Quantum features of time, such as intrinsic uncertainty, the indeterminacy of precise moments, and the relational role of the observer, undermine the deterministic framework of classical and relativistic physics and appear, at least superficially, to resonate with Bergson’s critique of spatialized, discrete conceptions of time. However, a closer examination reveals that quantum time remains a quantitative, physical construct distinct from Bergson’s qualitative durée. Drawing upon modern theories such as loop quantum gravity (as articulated by Carlo Rovelli and Lee Smolin) and the insights of contemporary philosophers, this study argues that neither a purely physical nor a purely philosophical approach can, in isolation, account for the multifaceted nature of time. Rather, a comprehensive understanding requires a synthesis of both, recognizing them as complementary perspectives on a single underlying reality.