Conceptualization

The present study seeks to identify and prioritize the components and dimensions of e-commerce and categorize them as a comprehensive model by using the meta-synthesis method. In this research, total of 58 articles in the field of E-commerce was identified and examined in the first step. Latin articles were in the period of 1996 to 2017 and Persian articles were related to the period of 2001 to 2017. Finally, after three stages of the evaluation of articles, 29 articles remained. Then, based on the results of the meta-synthesis method and the use of open coding, three main fields and a number of subfields were found for the e-commerce variable. Also, at this stage, the initial data was also introduced in the form of a new subset and added to the comprehensive model by using the indexing, conceptualization and categorization method. The main fields of e-commerce included customer trust and satisfaction in e-commerce, the development and application of e-commerce and the success of e-commerce. Each of these main fields has a number of subfields. Suggestions are presented in accordance with the comprehensive model identified. The e-commerce model can be a good tool for decision making managers and decision-makers, and should be used as a basis for future research.

Intercultural communication is concerned with communication across cultures. Since cultures as well as languages differ from one another in significant ways, speakers conceptualize the world around them in different ways. These cultural conceptualizations form part of the collective cognition of a speech community or cultural group. This paper is an attempt to delineate some cultural schemas in Persian cultural conceptualization which are quite prevalent in Iranian culture and language which may crop up in everyday conversations. For this purpose, cultural schemas of 'maram', 'marefat', and 'gheyrat' are selected based on their frequent use in Persian language and Iranian culture. These schemas are elaborated and some implications for L2 learning are suggested.

Nowadays, when excessive attention to the material issues and the homogeneity of societies does not meet the rebellious and human spirit, and amid successive runs, it seems that man is looking for a destination other than bread and shelter, a higher excuse to survive. The need to discover the truth and meaning of existence compels man to glorify his immaterial and spiritual dimension by seeking the path of cognition. Understanding spirituality and its history is a significant concept worth exploring from a social and personal perspective. This research was done using the qualitative grounded theory method to present the idea of spirituality in tourism, relying on Eastern philosophy and international codes of ethics, and performing different techniques such as studying various texts and using the expert’s opinion. The results of this research can be interpreted in such a way that the individual  dimension includes: internal and mystical connection, human interaction in the universe and superior power, guiding principles in understanding truth and meaning of life, and social dimension including each person's cognitive system and its impact on man's attitude and perceptions of his life and behaviors, determining the tolerable capacity of the environment and environmental assessment, protection of cultural identity and indigenous subcultures. Recognition and perception of spirituality in tourism express spirituality, which is done by emphasizing self-creation and action related to the Creator of the world.  

Background : The role, duty and responsibility of professional accountants towards the society, capital owners and other interested parties requires that they observe the general principles of good ethics in all aspects and adhere to the coded and consistent professional conduct. Therefore, the main goal of this research is to find a suitable method for meaningful (long-term) learning of ethics concepts in accounting. Method : This research was applied and semi-experimental and was carried out in a quasi-experimental manner. The statistical population was accounting master students, 50 of whom were selected by in access sampling and randomly divided into two experimental and control groups. The instrument was accounting ethics questionnaire and finally the data were analyzed by covariance method. Results : In this research, traditional teaching methods were compared with alternative methods (use of conceptual diagrams) by comparing the learning rate of two groups of accounting students. The findings of the research indicated that the average scores of the students of the experimental group (who were trained using conceptual diagrams) were significantly higher than the control group (who were trained using the traditional method). Conclusion : Nowadays, in many cases, traditional teaching methods are not able to understand the complex topics of ethics, and therefore students try to learn these topics like parrots. Conceptualization allows a person to communicate between different aspects of moral issues and to understand the relationship between ideas and constituent parts of thoughts. Therefore, using the conceptual diagram prepared by the lecturer or relevant experts in ethics education can increase the quality and quantity of participation in learning among students. Article number: 10

Purpose - Although second home ownership is a growing phenomenon and a common lifestyle in most parts of the world, especially in rural areas, there is still no specific conceptual classification to define this phenomenon in the theoretical literature. Due to the complexity and variety of second homes; many definitions, terms and conceptual features have been mentioned regarding this fuzzy concept, increasing the conceptual disturbances in this field even more. To fill this gap, this research aims to provide a flexible conceptual framework to define “second home” through a systematic review of various sources.Design/methodology/approach - In this research, by conducting a systematic review process, 75 international articles were identified for study. Then, the conceptual framework of second homes was formulated in the form of categories, subcategories and conceptual codes using the content analysis method.Findings - The results show that, in total, six categories, including physical characteristics, the pattern of expansion and tenure, spatial characteristics, sensory-emotional characteristics, socioeconomic characteristics and usage characteristics form the “second home” conceptual framework. In this framework, the conceptual categories are stable and repeatable in all contexts, while the conceptual codes are fluid and adaptable in geographical and temporal situations.Originality/value - So far, no systematic review has been done to reduce the conceptual dispersion in the second home literature. The proposed framework highlights two characteristics of fluidity and stability, which help to disambiguate the “second home” concept and it is a suitable alternative for numerous definitions and different conceptual features of the second home. The results of this research can aid scholars in clarifying the second home concept and applying it in different contexts.

This article aims at contrasting the conceptualization of space in Persian and English. Using three semantic primes of 'space', namely 'below', 'side' and 'touch' proposed in Natural Semantic Metalanguage (NSM), as one of the cognitive semantics approaches to study language, this cross-linguistic design intends to uncover the similarities and differences of conceptualizations in the two languages. The data came from the Hamshahri corpus of Persian-written data and the Corpus of Contemporary American English (COCA).The data were compared to see whether or not the NSM theory is viable to explain the spatial conceptualization. The results indicated that the semantic primes have more than one exponent in Persian and English, with their particular function and conceptual range. Besides, the prime of 'touch' has not spatial correspondence in Persian language. This means that the NSM approach does not provide enough analytical toolkits to satisfactorily explain the similarities and differences in cross-cultural cognitive semantic comparisons and cannot exhaustively explain the conceptualization of ‘space’. Nonetheless, this approach provides us with some insight into the cognitive properties in the minds of the speakers.