نشریه تغییرات اجتماعی - فرهنگی
سال بیستم شماره 2 (پیاپی 77، تابستان 1402)

Sustainable development aims at meeting the current and future needs and achieving a balanced social, economic and bio-environmental status. In fact, it can be considered as the digital currency of the development. Contrary to the fact that social system in Iran contains the required potential for socio-economic development, there exists a one dimentional development reflected in the form of socio-economic anomie. Therefore, the main purpose of the present study is the sociological analysis of the structure and function of socio-economic and sustainable development in Iran from 1978 to 2021. Documentary method and content analysis were used in the study considering Seyfollahi’s approach including geographic-climatic, socio-living, tribal-demographic, cultural and political-managerial elements. Moreover, in the process of conducting the research, two variables of local development and particularism were included in study. The overall results of the study indicate that ignoring the development structures would be the main reasons for the current unsustainable development in Iran. Therefore, the detailed results revealed that: 1. Unsustainable development in Iran is the result of domestic, foreign and global circumstances. 2) Petrol budgeting has led to petrol-oriented reductionism in Iran. 3) Recently, there exists a shift away from petrol-oriented reductionism to political party-oriented reductionism. It is concluded that all of the above-cited factors have played a leading role in the appearance of more serious problems and social harms including poverty, drug addiction, prostitution, anomalous fashionable suicide, inflation, academic-degree orientation, lampoonism, indiscriminate use of natural resources and environmental destruction.

This research has investigated the impact of the support policies of the 9th to 12th governments on the problems of poverty and economic misery in Gilan province. In order to collect data, a technical interview was used and the purpose sampling method. The interview continued with 37 interviews. Data analyzed with MAXQDA software. The results show that in the field of health, the Ahmadinejad government focused on prevention and treatment in the family doctor plan, job creation, providing all sections of the society with health booklets and reducing treatment costs, and the Rouhani government by creating structural reforms in the health and treatment system and providing the basis Extensive insurance coverage has taken positive steps. In the field of housing, Mr. Ahmadinejad provided a platform for the development of urban development with his comprehensive management of housing distribution and created many jobs for young people and job seekers. This is while, as a result of Rouhani's government's policies, problems such as the formation of a housing bubble, a decrease in the amount of constructions, and also the intensification of internal migrations are observed as a result of the loss of employment opportunities. The Ahmadinejad government, by implementing redistribution policies, the Imam Reza Stamp Fund plan, the plan for early-returning enterprises, the distribution of equity shares and the targeting of subsidies, and the Rouhani government, by expanding the support umbrella for government institutions, tried to reduce the degree of relative deprivation among different classes. Society to reduce.

In the last decade, the use of sustainability reporting as a tool for communicating and reporting on the performance of sustainability objectives by companies has led to a growing awareness of its value and development in the corporate world. Therefore, exploring this phenomenon for a better understanding and identifying its characteristic elements is important. This study aims to systematically review the literature to establish the distinctive elements of sustainability reporting and provide a complete theoretical framework that allows the classification of the drivers that are crucial for adopting sustainability reporting. Through the analysis, we describe the characteristic elements of sustainability reporting in a homogeneous and concise summary. The drivers that result, may prove useful not only in the context of non-financial reporting but also in encouraging adequate economic-business reflections that may inspire new research trajectories for scholars field.

The present study seeks to investigate and understand the lived experiences of students of central Tehran Islamic Azad University of virtual education with a phenomenological approach. Purposive sampling and data collection tools, semi-structured in-depth individual interviews during which the participants were asked about the lived experience of virtual education, the interview process continued until the saturation stage, information was obtained from the interview. Virtual education related to family, costs, lack of concentration environment, family companionship, family discomfort, virtual education experiences related to professors and university, more interaction with professors, possibility of using recorded classes, lack of trust of professors and university in virtual education ,Experiences of virtual education related to the Internet and class connection tools, technical problems, experiences of virtual education related to the virtual system, gradually accompanying it, lack of providing a training booklet from the university, lack of support response, experiences of virtual education related to virtual exams, closure Exam due to technical and infrastructural problems, the difficulty of the exams compared to face-to-face exams, practicality and analytical of exams Persistence of questions in memory, Research suggestions include providing a suitable context for further interaction Adding teaching quality, increasing the quality of teaching, time and cost management Continuous evaluation of systems quality, Allocation of the Internet to students and professors, Holding virtual and face-to-face classes, Student participation through presentations or Q&A in class.

During the last two decades, major developments in the business environment in the world have emerged, which have had an all-round impact on the functioning and activities of economic enterprises on the society. So that the life of many organizations is focused on their ability to increase the accuracy of the cost management system and reduce costs throughout the process and value chain. Management accounting plays a vital role in using invincible strategies. The present research was conducted with the aim of investigating the social consequences of management accounting with an invincible approach. The research method was mixed, first the qualitative phase and then the quantitative phase. The method of the qualitative part of the foundation data theory type and the quantitative part was also done using confirmatory factor analysis. The statistical population of the qualitative part was management accounting experts, operational managers and university faculty. The sampling method was carried out in the targeted qualitative section and after collecting the interviews until theoretical saturation was reached and finally 28 people were interviewed. The data collection tool was prepared in the qualitative stage, semi-structured interview and in the quantitative part of the questionnaire. The results of qualitative analysis by En Vivo software showed that the core codes included 50 codes, which reached 16 main codes according to the inductive approach. The results show: the role of management accounting varies from company to company and industry to industry, from economy to economy, which requires attention to management accounting tools including budgeting.

Exercise (sport) is a tool to improve the level of well-being and comfort and a way to develop and maintain physical and mental health in society.One of the organizations that can use sports as a tool to heal unhealthy and abnormal people (criminals) who have somehow disrupted the order and security of society and are kept in a closed environment called prison, is Prison organization. In this regard, sport in prison can be used as a practical solution in educating and reforming prisoners. First, in the qualitative part of the research, using the grounded theory technique of Strauss and Corbin model, 35 people were interviewed and then, in the quantitative part, a questionnaire was given to 260 male prisoners in Sanandaj town. The validity of the questionnaire was confirmed by experts and its reliability was calculated by Cronbrach’s alpha (70%). It is considered a "theory based" for validity. The findings showed that the phenomenon of the quality of punishment as a social phenomenon is commensurate with the review action of a prisoner who wants to strengthen himself mentally through exercise to return to society, and this study can be a good model with an overview Oriented, systematic, and long-term, the work of sport is to re-socialize criminals and seeks to guide the actions of managers in the long time horizons and wider areas of implementation.

In today's modern world, the intellectual and critical health of any society depends on educating students with high thinking power and strong media literacy. The purpose of this research is to investigate learning methods at four different levels in the framework of the classification of Differentiated Overt Learning Activities (DOLA) on the academic engagement of students' thinking and media literacy. The main question is whether education within in the framework of the classification of Differentiated Overt Learning Activities (DOLA) (passive, active, constructive, interactive learning levels) on the academic engagement of students' thinking of 10th grade male students.The research method is semi-experimental and pre-test-post-test design with a control group. The statistical population included all the 10th grade male students of public high schools in the city of Miandoab in the academic year of 2015-2016. 117 people (30 people control group, 28 people interactive level, 30 people constructive level, 29 people in the active level) were randomly selected as a sample. Tinio's (2009) academic engagement questionnaire was used to measure academic engagement scores. All groups were trained for 8 sessions. After collecting the data, one-way covariance test (ANCOVA) and Bonferroni pairwise comparison were used using SPSS software. The results showed that education in this framework (DOLA) has a positive and significant effect on the academic engagement of thinking and media literacy. The interactive level compared to other groups had the highest positive difference with the rest of the groups, and then they were placed in constructive, active and passive levels respectively.