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

Like other great revolutions, the Islamic revolution of Iran had a base of ideology and idealism, because of which the revolutionary ethos was universal and did not limit to the geographical borders. In particular, anti US sentiments were institutionalized. However, unlike Waltz prediction that revolutions in their foreign policy gradually incline from their initial idealism toward pragmatism, did not happen for the Islamic Republic of Iran. As a result, after nearly five decades, the Iran US relations continued to be shaped based on idealism. The question that this paper wants to answer is why idealism in Iranian foreign policy towards US has continued so long. Using historical review, and employing the Popperian situational analysis method, the rivals to Iran in this case, the role of effective institutions, and the conditions in which such relations have been taken shape are analyzed. Finally, it is concluded that the continuation and overcome of idealism in Iranian US relations are because of the access of Iran to the oil revenue and also because of the dual political structure of the Islamic Republic.

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.

Man has long sought to see reality and find the truth. The question “ what is reality or truth? ” has caused a lot of humanitarian efforts and has created many philosophical paths in various fields, including education. Questions such as “ What is realism? ” , “ What is Idealism? ” , “ How are they related? ” , and “ What is the truth about this relation? ” are questions that people ask themselves about any incredible and challenging conditions faced with. These conditions or circumstances are not consistent with his desires, and sometimes in contrast with each other. This situation is currently evident in the field of religious education in the country and has brought about changes and, most recently, fundamental developments in this area. In this article, through the method of philosophical analysis, we have tried to explain different approaches to the relationship between reality and idealism. The author believes that the realistic idealism approach has such kind of characteristics that can be appropriate for religious education in the current state of the country and to some extent can reduce the gap between reality and idealism.

Background: Ethical treatment towards animals is an issue in ethics. One question is whether ethical ideology can affect the individual’s attitude towards animals. The present study was conducted to answer this question with the aim of measuring students’ attitude towards animal and its relationship with ethical ideology.Method: This research was conducted using descriptive-survey research. The study population was consisted of students of Gorgan University of Agricultural Sciences and Natural Resources, Gorgan University of Medical Sciences, Golestan University and Gorgan Islamic Azad University. Based on stratified random sampling, 400 students were selected as sample group. Researcher made questionnaire was used to collect data. Obtained data was analyzed by SPSS software. Statistics such as frequency, mean, correlation coefficient and mann-whitney test were used for data analysis.Results: Students’ attitude towards animals was rated in moderate. Women's attitude towards animals was more favorable than the men. There was a significant positive correlation between idealism and attitude towards animals. No significant correlation was found between age and attitude towards animals.Conclusion: Students’ attitude towards animals is not enough favorable. Therefore, there are concerns about unethical treatment of animals because attitude is influential factor on behavior. Because of the direct relationship between ethical idealism and attitude towards animals, it can be concluded that the promotion of idealism can lead to a better attitude towards animals. In this regard, the inclusion of appropriate educational content in lessons for students and use of resources of Islamic-Iranian tradition and local culture are recommended.

Since 17th century, western philosophy experienced a basic change in philosophical research and discussing the formation of knowledge and its validity became the most important problem in philosophy. This change, however, was reflected in Islamic philosophy three century later, because there was no relation between these two worlds of philosophy. As a great expert in Islamic philosophy, Motahhari attempted at first to be informed of the ideas of the modern and contemporary philosophers and afterwards to review them. One of these ideas on which he was concerned, was the problem of knowledge. There are two counter views on perception and its representation. The first one is realism which affirms the existence of physical things as the objects of perception and thinks that the external world is represented in the perceptions. The other one is subjective idealism which denies this matter. In their The Principles of Philosophy and the Method of Realism, Tabatabaei and Motahhari by reliance on the realistic foundations of Islamic philosophy, criticize subjective idealism on the one hand and dialectic materialism on the other. Motahheri's view in this book which has been written in 1330s H. differs from his view in his Detailed Account of Manzoumeh which has been written in 1350s H. In the former book he regards idealism as equal to sophism and thinks of the idealist philosophers like Berkeley and Schopenhauer as equal to the sophists like Protagoras and Gorgias, because they all deny the external world, but in the later he presents some deeper analysis of the theory of knowledge and proving the existence of external world. In this paper Motahheri's views on epistemology and his critics against idealism will be discussed and reviewed.

Freedom in Hegel is defined in terms of the determining power of subjectivity, i.e. by the rule “to be with oneself in the other”. Free is the one who moves in his thoughts and actions completely in accordance with the absolute thinking that has been freed from its finitude, meaning that it has become identical with being. Freedom presupposes the elevation to the “absolute” standpoint and conforming to it. Thus, it is tied to the concept of identity. Free is someone who lives (thinks and acts) in accordance with the “absolute” subjectivity. Therefore, the individual is not free as far as he/she is an individual, but only to the extent that he/she is a universal individual (absolute subjectivity). Schelling calls this position on the “absolute” simply “negative”, for it defines the “absolute” as identity-in-difference of thinking and being in accordance with absolute subjectivity or thinking. Being, what Schelling calls the positive, is supposed to be explained away according to thinking, the negative, which means that contingency should be included under necessity.Schelling, on the other hand, emphasizes that contingency takes precedence over necessity, just as Kant’s freedom takes precedence over cognitive thinking. Therefore, in Schelling, thinking sould be based on freedom. Furthermore, heunderstands freedom in relation to the divine. In this article, we will first explain the development of the Hegelian “absolute” in connection with its history in German idealism; Then we will unpack its implications for freedom. After that, we will point out Schelling’s criticism of the Hegelian “absolute”, and finally give a perspective of a non-Hegelian model for freedom.