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      • Open Access Article

        1 - The Relationship between Ethical Ideology and CPAs Stress
        Rafik Baghoomian Hossein Rajabdoory
        This research examines the relationship between ethical ethics and CPAs stress. The study is a pre-survey type-applied study. Also, the survey was done from 117 members of the Iranian Association of Certified Public Accountants (IACPA). To analyze the findings in the fo More
        This research examines the relationship between ethical ethics and CPAs stress. The study is a pre-survey type-applied study. Also, the survey was done from 117 members of the Iranian Association of Certified Public Accountants (IACPA). To analyze the findings in the form of two main hypotheses, structural equations were used by Smart PLS software. In this research, idealism and relativism were considered as components of ethical ideology. The findings of the research showed that there is a positive and significant relationship between CPAs ideality and stress. In addition, there was a negative and significant relationship between relativism and CPAs stress. As a result, considering the stress management of CPAs in order to achieve organizational goals, it is necessary to make appropriate plans related to the ethical ideologies of individuals. Manuscript profile
      • Open Access Article

        2 - Comparative Study of Utopia in Sepehri and William Butler Yeats' Poetries
        Fahimeh Mirvani Mirvani
        Utopia and dreamland have always been human concern and he has dreamt about it in his thoughts. In the contemporary era the literates and poets have worked on it from different aspects and utopia owns a special effect in their works. Iranian Sohrab Sepehri and English W More
        Utopia and dreamland have always been human concern and he has dreamt about it in his thoughts. In the contemporary era the literates and poets have worked on it from different aspects and utopia owns a special effect in their works. Iranian Sohrab Sepehri and English William Butler Yeats also applied utopia in their poetries. This paper – which is done descriptive analytical – in the comparative literature field studies two poems: "beyond the seas" and "Sailing to Byzantium" with Utopia and the existing symbols as the main subjects. The result is finding out similarities in poets' thoughts. Although their hometowns are west and east, the utopia concept has the same meaning in their minds and poetries. Utopia for both is one place and the way to reach there is also the same. For both it is just and only a dream and not a reality. Utopia for both means perception, spirituality and immortality. Manuscript profile
      • Open Access Article

        3 - ایدئولوژی‌های اخلاقی، مسئولیت‌پذیری اجتماعی و عدم تقارن اطلاعاتی در شرکت‌ها
        سعید جبارزاده کنگر لویی سمیه فاتحی مرتضی متوسل