Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of Ethics. This does not apply directly to members of a particular professional body, but rather member organizations from around the globe are required to adopt a code no less stringent than the principles in the IESBA Code. Hence, all professional accountants are required to possess integrity as a core ethical principle. In the USA, certified public accountants must, in addition, also adhere to the principle (...) of client advocacy in relation to their tax clients. Despite extensive prior literature on accounting ethics, firm culture, and ethical codes, no prior research has tested whether the communication of an Integrity ethical standard actually affects practitioners’ actual judgments and decisions. In this study, we use brief interventions to determine whether a prime of two ethical professional standards affects tax practitioners’ recommendations to their clients. One implication for professionalism in tax practice is our finding that a brief intervention of professional standards can directly impact on practitioners’ judgments. Most notably, a joint presentation of Advocacy and Integrity leads to contrasting results that depend on the order of the intervention. In sum, when the Integrity standard was presented before the Advocacy standard, tax practitioners were significantly less likely to choose a tax-favorable outcome. That is, the order of professional ethical standard intervention significantly affects tax practitioners’ judgments. (shrink)

In The Phenomenological Psychology of Mindfulness, Sayyed Mohsen Fatemi draws on the latest scholarly findings in Langerian psychology and examines their implications in clinical and social psychology.

In The Phenomenological Psychology of Mindfulness, Sayyed Mohsen Fatemi draws on the latest scholarly findings in Langerian psychology and examines their implications in clinical and social psychology.

The conventional production model based on extensive use of chemical inputs such as pesticides is increasingly challenged. Organic agriculture is considered as one of the most important alternative agricultural systems to produce healthy food without any chemicals. Current models are not suitable for prediction of environmental behaviors. The current study aims to analyze the diffusion of organic agriculture to produce healthy food with the environmental sociology approach among farmers. The study was conducted using the survey research and multi-stage random sampling (...) in Fars province, in the south of Iran. The samples included 215 farmers. The reliability of the questionnaire was confirmed by conducting a pilot study out of the main sample. The results showed that the farmers have strong attitude to the environment and are for the most part, highly intentioned to perform organic activities. Based on the results, the farmers’ intention toward adoption of organic agriculture, environmental identity, and responsibility of pro-environmental behavior, and their moral norms play an important role to accept organic agricultural activities. There are also some effective factors in implementation of organic agriculture including farmers` increasing awareness about the principles of organic farming, controllability of environmental behaviors as well as their accessibility to the resources and facilities for organic farming. The study emphasized that the attitude and enhancing the knowledge do not lead to pro-environmental behaviors and organic activities directly. Using the models and environmental sociology theories is more efficient to explain pro-environmental behaviors. To this aim, some suggestions were presented to increase the adoption of organic activities and persuade the Iranian farmers to select this kind of cultivation. (shrink)

Converging technologies require intelligent policy-making as they have significant capabilities to develop disruptive innovations. In this regard, future-oriented technology assessment is vital given the great uncertainty about the consequences of and barriers to accessing these technologies. However, few frameworks have been developed to evaluate converging technologies, and most of those have neglected the unique dimensions of these technologies. Therefore, this study aims to provide a policymaking framework for converging technology development. Accordingly, the proposed framework is designed through a meta-synthesis of (...) previous technology assessment frameworks by considering the feasibility, challenges, and achievements of converging technologies development pathways (CTDPs) as the key factors. Then, the framework is implemented in a case study of Iran and an appropriate strategy for each converging technologies development pathway is proposed based on a quadruple matrix of achievements and challenges. The results show that in Iran, biotechnology and cognitive technologies have the highest and lowest development horizons, respectively; and surprisingly, the combined field of biotechnology-cognitive is the most promising pair combination of converging technologies. (shrink)

Publication date: 29 September 2016 Source: Author: Golnar Ghalekhani, Leila Fatemi Bushehri Sacrifice is a ritual with an antiquity as long as history in all the areas of human civilization and it is a guide for understanding the ancient ideology of all millennia. This study is an attempt to illustrate a general scheme of sacrifice and its generative thoughts throughout old cultural eras of Iran. This paper tries to identify sacrifice in Iran by considering every details mentioned in religious (...) texts. Due to the fact that Iran has been a land of coexistence of different tribes and cultures in history, and that the Iranian religion is a combination of native Iranian tribes, Elamite, Indo-European, Magus and Mazdeism beliefs it seems impracticable to segregate rituals to specific nations and epochs. Nevertheless, single Gnosticism finds a very unique and distinct position in Iranian religion. This research aims not only to collect the viewpoints, examples and Iranian religion documents about sacrifice but to be a manifestation of the dynamics of Iranian thought. (shrink)