مطالب

Objectives: This study aims to examine the moderating role of time budget pressure in the relationship between professional commitment and underreporting of audit time. Methodology/Design/Approach: The research employs a descriptive-correlational design and is classified as a cross-sectional survey. Data were collected via a questionnaire. The statistical population comprises all employed auditors, with a sample size of 243 individuals. Hypotheses were tested using regression analysis with SPSS software version 22. Findings: The results reveal a significant negative relationship between professional commitment and underreporting of audit time. Additionally, time budget pressure moderates this relationship, influencing the extent to which professional commitment affects underreporting. Innovation: This study contributes to the auditing literature by highlighting the interactive effect of time budget pressure on the link between auditors’ professional commitment and their reporting behavior. The findings provide practical insights for audit firms seeking to manage audit quality and ethical practices under budget constraints.

Objective: This study aims to compare the effectiveness of Intensive Short-Term Dynamic Psychotherapy (ISTDP) and Acceptance and Commitment Therapy (ACT) enriched with compassion in altering dysfunctional communication beliefs among women seeking divorce. Methods: Statistical population of this study consisted of all women seeking divorce in District 4 of Tehran city in the year 2021, who were selected from counseling centers supervised by the Organization of Psychology and Welfare through convenience sampling. Next, Eidelson and Epstein’s (1982) Communication Beliefs Questionnaires were distributed for completion, and 45 individuals who scored high on these scales were selected as the sample and randomly placed into two experimental groups and one control group (each group consisting of 15 individuals). For data analysis, descriptive statistical methods (frequency indices, mean, and standard deviation) and inferential statistics (multivariate repeated measures analysis of variance) using SPSS-24 were employed. Findings: Results indicated no significant difference between the ISTDP and ACT enriched with compassion in altering dysfunctional communication beliefs. Both groups showed improvement compared to the control group, but no significant difference was noted between the two in terms of effectiveness. Conclusion: Both ISTDP and ACT enriched with compassion are effective in reducing dysfunctional communication beliefs among women seeking divorce, with no significant difference in effectiveness between the two. This suggests that both therapeutic approaches can be beneficial in this context. Future research should consider broader and more diverse samples, longer follow-up periods, and comparisons to active control groups to further understand the sustained impact and efficacy of these therapies.

Objective: The present study aimed to examine the role of socio-cultural factors (cultural values of marriage and perceived social support) in the criteria for partner selection among students of Shiraz city. Methods: This research employed a descriptive and correlational design. The statistical population consisted of all students of Islamic Azad University, Shiraz branch, who were studying in the year 2022. A sample of 377 individuals (235 females and 142 males) was selected using a multi-stage cluster sampling method. The participants were assessed using the Marriage Cultural Values Questionnaire (Delkhomoush, 2013), the Multidimensional Perceived Social Support Scale (Zimet et al., 1988), and the Partner Selection Criteria Questionnaire (Schwartz & Hassebrook, 2012). After collection, the questionnaires were edited using SPSS software, and 26 items were analyzed at both descriptive and inferential levels. Findings: The analysis of the findings using multiple regression in a simultaneous method revealed that intellectual self-construal, emotional self-construal, hierarchical cultural values, and perceived social support significantly and positively influenced the partner selection criteria of the participants. Additionally, the results from the stepwise multiple regression analysis indicated that among the socio-cultural factors, intellectual self-construal had the most substantial role in partner selection criteria. Conclusion: Therefore, in the modern era, with the development of individuals' socio-economic status, partner selection criteria have become more individualistic and oriented towards personal love and affection.

Objective: The purpose of this study was to determine the structural model of risky behaviors based on attention, memory, and inhibition systems with the mediating role of emotion regulation in female drug users. Methods: This research was descriptive-correlational and employed structural equation modeling. The study population consisted of all drug users (marijuana) in Isfahan who visited addiction treatment centers during 2023. The sample included 200 female drug users (marijuana) selected through convenience sampling based on inclusion and exclusion criteria. Data were collected using the Attention and Memory Improvement Software, Wechsler's Clinical Memory Test, the Behavioral Inhibition and Activation Scales (Carver & White, 1994), the Cognitive Emotion Regulation Questionnaire (Garnefski & Kraaij, 2006), and the Risk-Taking Behavior Questionnaire (Lejuez, 2002). In this study, descriptive statistics such as mean and standard deviation were used to organize, summarize, and describe the characteristics of the participants and research variables. In the inferential statistics section, structural equation modeling and Pearson correlation methods were employed for data analysis using SPSS.22 and AMOS.22 software. Findings: Fit indices 0.599=PCFI, 0.611=PNFI, 2.88=CMIN/DF, 0.072=RMSEA, 0.913=IFI, 0.920=CFI, and 0.909=GFI indicated a good fit of the proposed model with the data. Hence, the proposed model is suitably fitted. Conclusion: Thus, it can be concluded that the structural model of risky behaviors based on the attention system with the mediating role of emotion regulation fits well for drug-using individuals.

The study of the symbiotic relationship between language and culture, along with the call for a rigorous theory and systematic investigative framework, has been a longstanding pursuit. In the past decade or so, Sharifian’s Cultural Linguistics (CL) has demonstrated its potential as a robust theoretical framework and a sharply honed investigative, analytical instrument with a multidisciplinary origin (including English as an International Language (EIL) to explore the interplay between language and culture. The present paper aimed at reviewing the applications of the CL approach and methodology in language-related studies. Arguing for the evolving role of culture in language education and research in the era of (post)digital revolution, this paper attempted to demonstrate the insights the theoretical and analytical frameworks of CL could bring to the realm of language teaching and learning. In so doing, as a starting point, the paper provides a concise overview of the principles and practices of the relatively novel interdisciplinary field of CL. First, the theoretical frameworks of the CL approach are described. This is followed by an explanation of the analytical frameworks of the CL methodology. Finally, some critical reflections on the CL’s approach and methodology are offered. This synopsis is then followed by a state-of-the-art account of the application of CL in language-related studies in the era of (post)digital revolution. The paper concludes with the future directions in such an interdisciplinary venture.

Le présent article explore les relations complexes entre le mahdisme et la démocratie religieuse dans le contexte des sociétés musulmanes contemporaines. Le mahdisme, ancré dans les traditions eschatologiques de l'islam, notamment dans le chiisme, repose sur l'attente du retour du Mahdi, une figure messianique qui instaurera une ère de justice divine. La démocratie religieuse, quant à elle, cherche à concilier les principes démocratiques modernes avec les valeurs religieuses islamiques, comme en témoignent des systèmes politiques tels que la République islamique d'Iran.  Pour cette fin, la méthode qualitative- comparative, basée sur l’analyse de documents religieux, politiques et des études académiques existantes en ce domaine a été utilisée et les données ont été collectées à l’aide de deux sources : sources primaires (textes religieux :  hadiths, versets coraniques), sources secondaires (articles académiques et les études contemporaines sur ce sujet). L'article examine les convergences et divergences entre ces deux concepts. D'un côté, le mahdisme projette une vision eschatologique où la justice est rétablie par une intervention divine, ce qui semble en tension avec les principes démocratiques de participation et de délibération humaine. D'un autre côté, la démocratie religieuse tente d'intégrer les valeurs islamiques dans des structures politiques modernes, en cherchant à équilibrer l'autorité religieuse et la souveraineté populaire. L'étude met en lumière les défis posés par cette coexistence, notamment les tensions entre la légitimité religieuse et les droits humains, la gestion de l'autorité politique, et les conflits d'interprétation des textes sacrés. Elle souligne également les opportunités offertes par cette interaction, notamment la possibilité de créer des systèmes politiques plus justes et inclusifs, fondés sur des valeurs religieuses partagées.

This article provides a philosophical analysis of identity within the context of artificial intelligence, from the perspective of Transcendent Philosophy (especially the views of Mulla Sadra) and contemporary philosophy. With the rapid advancements in artificial intelligence as one of the most significant innovations in computer science, issues such as the reconstruction of human identity and its comparison with natural intelligence have come to the fore. The paper examines the philosophical capacities and limitations of this phenomenon, exploring the perspectives of Mulla Sadra and John Searle, and offers a comparative analysis of their views on identity and consciousness in machines and artificial intelligence. According to the views of these two thinkers, artificial intelligence, despite its advancements, cannot achieve human identity, as it lacks essential characteristics such as consciousness, intentionality, and abstraction. Searle argues that artificial systems will never be able to attain genuine consciousness because understanding meaning and consciousness are intrinsic to the human brain and mind, qualities that cannot be attributed to machines. He consistently supports this belief through the Chinese Room experiment and various critiques of artificial systems.

Despite the importance of continuous professional development for schools principals, researches show that their professional development approaches need to be review and move towards programs based on collective learning. Therefore, the main goal of this research was to provide a model for professional learning communities of elementary school principals. The present study was conducted using the qualitative research method of grounded theory and interviews with a targeted sample, including 29 key informants (15 university professors and 14 school principals) with relevant research records. The interviews were analyzed using the coding methods of Strauss and Corbin (1998). Four criteria of data authenticity, transferability, reliability and verifiability were used to check the validity of the data. After conducting interviews and open, axial and selective coding; The research results showed 18 general selection codes including causal conditions (collective learning culture; feeling the need for collective learning; leadership and management styles), contextual conditions (dynamic and flexible organizational structure; infrastructures and facilities; empathy and common goals; Encouraging principals towards learning communities), intervening conditions (teaching soft skills; suitable time and place for meetings related to communities; management knowledge; correct plan and program), central phenomenon (professional learning communities), Strategies for developing professional learning communities (suitable work space; professional learning; the existence of a supportive policy for learning communities; modeling of the experiences of successful schools) and consequences (organizational consequences; student success; professional development of teachers) that reflected the pattern of professional learning communities of primary school principals and the relationships between its different dimensions.