Auditing is a branch of the social sciences and social components that affect the attitude of the auditor and the type of mental attitude of individuals that affects their professional judgment. The purpose of this study was to investigate the role of mediating the philosophical mindset of auditors on the effects of social responsibility and social intelligence on professional judgment. The sta...

what is meant by ta‘līl is that if in a reason the cause of the judgment has been mentioned, the denial of the judgment can been concluded from the lack of that judgment; in such a way that from the denial of restriction (ḥaṣr), condition, desired object, etc, the denial of the judgment is necessitated. in this article, the study of this issue is dealt with respect to the viewpoints of the prop...

This study examines the role of autocratic ruling party strength in democratic transitions. While impact on regime stability is extensively studied, we know much less about how influences prospects for democratization during Proceeding from recent studies that suggest incumbents often choose to democratize a position rather than weakness, I discuss specific attributes strong organizations wield...

This study aims at investigating the relationship between age and gender of auditors and their judgment and decision. Population of this study includes dependent auditors engaged in audit firms member of Iranian Association of Certified Public Accountants (IACPA). Random sampling was used and the questionnaireswere distributed among 100 auditors. The methodology of the study is descriptive-surv...

We study the formation of a ruling coalition in non-democratic societies where institutions do not enable political commitments. Each individual is endowed with a level of political power. The ruling coalition consists of a subset of the individuals in the society and decides the distribution of resources. A ruling coalition needs to contain enough powerful members to win against any alternativ...

A t-ruling set of a graph G = (V,E) is a vertex-subset S ⊆ V that is independent and satisfies the property that every vertex v ∈ V is at a distance of at most t from some vertex in S. A maximal independent set (MIS) is a 1-ruling set. The problem of computing an MIS on a network is a fundamental problem in distributed algorithms and the fastest algorithm for this problem is the O(logn)-round a...