accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...

This study investigated the social capital of Iranian patients living with acquired immune deficiency syndrome (AIDS) and the associated factors. In a cross-sectional study the Integrated Social Capital Questionnaire was filled by a sequential sample of 300 patients visiting a referral counselling centre in Tehran. The patients' social capital scores were around 50% in the trust, social cohesio...

the present research seeks to answer the fundamental question of how the belief in the plot of conspiracy as a cultural barrier to the achievement of the Iranian society of political development has worked. In this research, using the documentary, historical and analytical method, the sociological analysis of the influence of the belief in the plot of conspiracy in the failure of the Iranian so...

political participation can be considered as one of the indices in social and political development in different countries. women, who are commonly included in a society, can have essential roles to control a community and its political, social and cultural developments as well. therefore investigating women's political behavior is especially important to political and dynamical stabilitie...

Undoubtedly, the expansion of participation and competition among social groups in political lifeis one of the major goals of political development. Meanwhile, given the significant changes taken place in the socio-political life of societies, the traditional tools affecting political participation have somewhat weakened. Today, social networking sites are consideredas one of the most important...