Four, hundred year ago, that is the year 1604 A.D Miguel de Cervantes of Spain attained the opportunity of publishing the first part of his legendary work, Don Quixote, a book that attained the tag of the first novel of the world. In the year 1351 (Iranian calender) an Iranian writer, Iraj Pezeshkzad contributed to the market the much controversial work Uncle Napoleon, a work, welcomed by the reading public, which attained further fame when converted into a television serial. The literary type of both works is facetious and both follow the technique of satire which is subsequeuthy the strength of both works. However, what holds the interest of readers is the affinity between the two works which is apparenthy also the discussion in this paper. Two problematic heroes fall prey to an ABSTRACT IDEALISM and simultaneously are in quest of their past which they wish to keep alive. However, their social and historical environnent will not allow them to keep this past alive. Not being able to escape, both eventually drown in unhopefulness and despair.

In this article, using a descriptive-analytical method, the author argues that in the philosophy of German Idealists—with the exception of Hegel—there is a notable absence of explaining reality as it is, of seeing truth within it, and of grounding philosophy in the explanation of existing reality. In the subjective worldview of Kant and Fichte, rationality and the logic of epistemology and ontology are not attributed to objective reality. Instead, only the subject possesses a conceptual logic that can comprehend or even create ideas—although in Kant's view, sensation plays a triggering role, it lacks its own internal logic. Consequently, the realm of objective matters is always subsumed under the rational forms of the subject. In Schelling's philosophy, the identity of nature and its recognition in the rational sphere are accepted,however, the explanation of this intelligibility in reality is still not possible through an objective concept. Instead, it is left to the philosopher's intellectual intuition. In this state, the concept is once again based on the consciousness and rationality of the subject. With Hegel, everything changes. Reality is rehabilitated, and the concept returns to the logic of the thing-in-itself (or the objective realm). As a result of the new definition of the concept that Hegel provides in this article, he can also remove the idea and the absolute from their ABSTRACT state, once again making the objective realm a subject of philosophy, and saving philosophy from being subject-centric.

HusserI’s IDEALISM is a theory capable of being explained in special fields as a concrete science. It does not deny the natural objective world, but its view of nature and the worId differs from other epistemological viewpoints.In this article, the authors try to falsify a view that considers HusserI’s IDEALISM as absolute IDEALISM by analyzing his terminology, and to show that in a careful analysis, it should be called transcendental IDEALISM. He employs such concepts as “awareness and sympathy”, “reduction”, “intentionality”, “intuition”, and “idea-eidos” in his special sense, each of which explains the transcendental nature of Husserl’s phenomenology.The authors show that in HusserI’s phenomenology, every thing belonging to this world attains Its full particular meaning as well as its ontological condition. This is why HusserI in his Ideas tries his best to differentiate between phenomenology as method, and phenomenology as knowledge. His phenomenology covers all philosophical as well as . scientific aspects of reality.

This paper examines the work of Immanuel Kant in the light of a new theory on the nature of truth, knowledge and falsehood (the Inversion Theory of Truth). Kant’s idea that knowledge could be absolutely certain, and that its truth must correspond with reality, is discredited by a dissection of the Correspondence Theory of Truth. This examination of the nature of truth, as well as knowledge and falsehood, is conducted with reference to Sir Karl Popper’s writings on regulative ideas, the criterion of demarcation and the principle of falsifiability. It is argued that if truth is to be regarded as certain, it should be used to describe objects and events in the objective (noumenal) state, and that subjective knowledge must contain (and is improved by) falsehood. Perceptions and knowledge are obtained by the biological and evolutionary process of Active Subjectivism. Ideas we have knowledge of can be metaphysical or scientific, according to Popper’s Criterion of Demarcation. Kant’s “Copernican revolution” claim that our intellect imposes absolutely true laws on nature could not allow for the possibility that ideas might be constructed from fallible perceptions, and hence that all knowledge is uncertain. Instead, he developed a Critique of Practical Reason in which religion, though not provable through logical reasoning, could be proved by our innate moral sense, giving us a Categorical Imperative that could lead to perverse results. By rejecting the absolute certainty of a priori knowledge, and admitting a degree of essential falsehood, we arrive at a more reasonable grounding for moral behavior.

"The Refutation of IDEALISM" (1903) is considered by some historians of philosophy as starting- point of analytic philosophy. In this paper, Moore argued that there is a crucial premise that is essential to all possible arguments for the idealistic conclusion that "All reality is mental (spiritual)". This premise is: "To be is to be perceived" (in the broad sense of 'perceive'). Moore argued that, under every possible interpretation of it, that pemise is either a tautology or false; hence no significant conclusion can ever be inferred from it. As a result of Moore argument, IDEALISM was replaced with realism in contemporary western philosophy.

In philosophy, IDEALISM has two meanings. First as objective or metaphysical IDEALISM versus naturalism, and second as subjective or epistemological IDEALISM versus epistemological realism. IDEALISM in the former sense concerns the priority of spirit over matter or spiritualism, while in the latter it implies the refutation of materiality of the objects of sensual knowledge. Out of objective IDEALISM and naturalism, Muslim philosophers put forward a third view. On the one hand, they accept the reality of material beings, and on the other, some of them, like Sohravardi and Mulla Sadra, though different from Plato, accepted the existence of the Ideas. In the realm of epistemology, Muslim philosophers are realists; that is, the subjective IDEALISM is denied by them. Their confrontation with subjective IDEALISM was initially started by criticizing sophistry and then, appeared in Tabatabaei and Muthahhari and Mesbah,s works in the form of criticizing sophistry and idealistic thought and defending realistic foundations of Islamic philosophy in the field of knowledge

Objective Personality and ethical characteristics have a significant impact on the professional behaviors. Financial reporting is also a part of the accounting profession and shows firms financial position and performance during of a financial period. The aim of this study is to identify the relationship between Machiavellianism and ethical orientation on fraudulent financial reporting. Methods The research data is collected from 234 financial managers and auditors of listed companies in the Tehran Stock Exchange and analyzed by structural equation modeling using LISREL software. Results Given to significant manipulation in net income, the Machiavellianism has positive and significant effect on fraudulent financial reporting, the IDEALISM has no significant effect and relativism has indirect and significant effect on the tendency to fraudulent financial reporting. Similarly, given to insignificant manipulation in net income, the same results were obtained. However, the relativism did not have a significant effect on fraudulent financial reporting. Also, our findings show that the Machiavellianism has a direct and significant effect on both IDEALISM and relativism. Conclusion The evidence of this study confirm that cognition and ethical characteristics could boost opportunistic behavior in fraudulent financial reporting. Hence, accountants and auditors should improve their ethical values in order to enhance quality of financial reporting.