درخت حوزه‌های تخصصی

Religious tourism is a kind of tourism that nowadays is defined by the elements of the spiritual motivation of the tourists rather than the destination of this tourism. This paper aims to introduce The Eye of Insight Islamic mysticism and Third Eye in the philosophy of the East and to investigate the importance of opening these eyes in creating the sense of spirituality for the tourists. Results showed that both in Islamic mysticism and in the philosophy of the East, human perfection has been depicted as a journey from material world to the world of meaning. In this regard, seekers are recommended to open eyes of their hearts in order to contemplate on nature and explore the meaning hidden in it. Relying on such an approach helps the tourists correct their attitudes toward nature based on this ideology and is effective in the individual and ethical perfection of the tourists. It has also abundant effects in collective and global scale since it can prevent the negative effects of the view that considers nature as a means for enjoyment and consumption which is frequently seen in mass tourism. This approach is also useful in sustainable tourism and protection of natural resources.

Supposing that today’s growing range of human needs with the increasing growth of technology is not only limited to material dimensions but non-material aspects are of an undeniable role in the human self-actualization. In this regard, the concept of spirituality dramatically manifests itself in different aspects of human life, even though the technological evolutions and tourism can be an important lever in this area. In this study, using content analysis techniques and using ideas of experts, we assessed the components of ‘styling the future’, ‘tourism’, and ‘spirituality’ comparing elements of these variables such that the relationship between tourism and spirituality was extracted in the form of ‘a sense of excellence’, ‘a sense of meaning’, ‘human values’ and ‘interaction with existence’. Also, the relationship between tourism and futures studies (futurology) was defined using the extracted parameters including ‘consultation prior to social and cultural reforms’, ‘future analysis and alert against challenges’, and ‘determining strategic priorities’. Eventually, in relation to these three components, the obtained results emphasized the need for taking the advantage of spirituality in the study of the tourism industry.

The cemetery has been used as an indigenous urban space, a place for social interactions, the memories of survivors, and the cultural identity of the legibility of urban areas in the past. For example, Takht-e-Foolad Cemetery is one of the most valuable cemeteries in the Shiite world. Takht-e Foulad Cemetery is one of the successful architectural examples of the attitude towards spiritual tourism. The tomb’s architecture shows the depth of the Iranian spirit of belief in the spiritual dimension of life. In most parts of Iran, this type of architecture, mostly in the form of shrines (Imamzadeh) or the tombs of people with honors, and sometimes family tombs, can be found. Tomb architecture in Iran has been different according to time and place. One factor that has had a significant impact on the type of architecture is each period's cultural, social, and spiritual conditions. Despite their socio-historical importance, family tombs are among the buildings that have been less studied and considered in tomb architecture. Family tombs have different functions according to different definitions. Although they have gradually lost their function and importance over time, recognizing them seems necessary.  The difference in the performance of these buildings (family tombs) in each period creates the motivation to study and analyze them from a historical and cultural perspective. With a qualitative research approach, analytical-comparative research method, and field research with studies, the present study is a library to address the role of family tombs in the development of spiritual tourism that is part of tomb architecture. It should be acknowledged that the spatial and temporal realm of this research includes the family tombs of Takht-e-Foolad Cemetery in Isfahan.

Dividend policy has been an influential factor in corporate investment decisions and has been an issue in recent years. The monetary policy began with the creation of economic organizations and free trade markets during the financial crisis. These were the first examples of capital controls in the history of the European Union and had different effects on the financial position of companies. Since the Central Bank, the monetary policy council or any other monetary committee will change the volume of money by declaring and implementing monetary policies, we try to use a sample of the Middle East countries to distinguish between economic austerity and capital control and to assess the effects of the dividend on corporate capital decisions. All sample countries have a common financial reporting framework (International Financial Reporting Standards - IFRS), and some have a range of measures, from low-tight measures such as tax increases to more stringent measures such as enforcing capital controls. They implemented in order to stabilize their economy. To do this, we will specifically use two factors that determine information asymmetry in accounting: conditional conservatism and the level of revenue management