List of Articles human&#x0D

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  1 - The Effect of Intellectual Capital on Management Accounting of Listed Companies in Tehran Stock Exchange
  زهرا دیانتی دیلمی
  Along with expansion of knowledge-based economy, intangible assets, intellectualcapital of firms in particular, plays a key role in achieving a sustainable competitiveadvantage. Thus, this study has followed the impact of intellectual capital on the use ofmodern managem More

  Along with expansion of knowledge-based economy, intangible assets, intellectualcapital of firms in particular, plays a key role in achieving a sustainable competitiveadvantage. Thus, this study has followed the impact of intellectual capital on the use ofmodern management accounting tools according to the evolution steps of managementaccounting. Thus, we were trying to gathering parameters' data by frequent follow-upand visiting 105 firms listed on TSE but only 30 companies were willing to provideinformation.Data collected were analyzed by SPSS software. The results of this statisticalanalysis indicate that intellectual capital has impact on evolution of managementaccounting in sample firms. So that, The companies whit high level of human, physical,and infrastructure capital have a more chance to move higher up the evolutionary stepsof management accounting. In addition, among these 3 dimensions of intellectualcapital, human capital and physical capital, and ultimately the structural capitalrespectively has more effect on separation and development to higher stages ofevolution of management accounting. Manuscript profile
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  2 - Max Weber and Heinrisch Rickert on the Distinction between Natural and Human Sciences
  Keyvan Alasti
  For explaining why "progress" in human sciences is not sensible likeprogress in natural sciences, there are two different approaches. In thefirst approach methodology of natural sciences is the same as themethodology of human sciences. But quality of one of them, i.e. h More

  For explaining why "progress" in human sciences is not sensible likeprogress in natural sciences, there are two different approaches. In thefirst approach methodology of natural sciences is the same as themethodology of human sciences. But quality of one of them, i.e. humansciences is lower than another. Proponents of this approach believe thathuman sciences are not "science" in the same way that natural sciencesare. In the second approach, human sciences are "science" in the sameway that natural sciences are. But their quality is different and so theirmethodology is different. Neo-Kantians like Wilhelm Windelband,Heinrisch Rickert and Max Weber are proponents of second approach.In this essay, firstly, I briefly examine the difference between methodsof two sciences and dichotomy between "explanation" and"understanding". Secondly I describe Neo-Kantian approaches and byintroducing new dichotomy proposed by Rickert and Weber, I examineMax Weber's ideas in methodology in details. Finally I come toconclusion that Weber's approach for social science is comparable withsome scientists approach in natural science. Manuscript profile
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  3 - The Grace in Catholic Theology and the Principle of Luṭf in Shī’a Theology: A Comparative Study
  Raouf Nosratian Mahdi Qasemi
  Grace in Catholic theology is the free favour of God as manifested inthe salvation of men. This teaching is related to important conceptssuch as faith, church, salvation, knowledge acquisition, and sacraments.On the other hand, the Principle of Lutf in Shī’a theol More

  Grace in Catholic theology is the free favour of God as manifested inthe salvation of men. This teaching is related to important conceptssuch as faith, church, salvation, knowledge acquisition, and sacraments.On the other hand, the Principle of Lutf in Shī’a theology has a similarfunction, i.e. it is the Divine guidance realized by sending prophets andimams. The Omniscience God knows man's needs and by His wisdomdirects whole creation, including man's life, from the beginning to theend. The Principle of Luṭf is particularly mentioned in arguing aboutthe prophethood, imamate and ijmaʿ (consensus between jurists). So thefinal goal of Grace and Luṭf is similar: "guiding human beings" whichleads to salvation. Both try to explain the relation of men and God froman epistemological point of view, therefore the comparative study ofthese teachings could be useful in the inter-religious dialogue betweenIslam and Christianity. Manuscript profile