Lloyd has attempted to construct a framework for social class analysis with regard to the context of the Third World cities. To do this, he, in A Third World Proletariat (1982), seeks to combine two major traditions, Weberism and Marxism. This paper argued that the combination of the two traditions acts as a source of the following theoretical and methodological inconsistencies. First, while Lloyd along with Marx considers working class as a fixed identity in the First World cities, Weberian tradition considers it as a contingent identity. Second, while he, was influenced by Marx, argues that class stratification shapes racial and ethical stratification and relationship, Weberian tradition adheres mutual relations among different fields of society. Third, while he explains relations between economic classes and political regulation of State from Marxist point of view, he neglects to explain relations between social status and political regulation of State, which is important within Weberian tradition. Forth, Class stratification, for him, is an ‘ urban’ phenomenon and racial and ethical stratification belong to ‘ the rural’ , while, from Weberian point of view, racial and ethical stratification are key elements of ‘ the urban’ . Fifth, Lloyd’ s framework seems unacceptably simplistic to combine Weber’ s methodological individualism with Marx's ontological holism.

Marx and Engels in the book of Communist party Manifest introduces two range of capitalist societies, and for the first time, defines the concept of the proletariat and bourgeois. the proletariat in the literature of policy defined as Community worker stratum that performed commands of management and does not use specialized and skills in their work. Management accounting was in the past under the influence and over interference of the managers, and non-expert comments of managers was imposed to management accountants, and managers was not interest to point view of management accountants. Hence in the past time, Management Accountants were the proletariat. With the passage of time and changes in management accounting, managers gone found that Management Accountants are invaluable. Hence the managers using in the current time of the management accountants comments in the guidance and control of business, and as partner of decisions and value creation people. Results of the present study indicates, At the current time, management accountants are not proletariat, and in performing their duties more emphasis on expertise and skill. management accountants at the current time providing strategy and create the highest level of knowledge (wisdom) for management and they will assist in deciding. Administrators also recognized management accountants status and not interfere in the work management accountants. Including benefits and positive implications of not proletariat of management accountant for accounting professional in the present age, the professional independence and increase the attractiveness and science face of accounting.

The main purpose of this research is to introduce, study and analyze the philosophical and educational ideas of Bernard Stigler, the contemporary philosopher of technology. Drawing on the findings of French anthropologist Leroi Gourhan, Stiegler claims that human evolution took place through tools and technology. He believes that through the use of tools, the human brain evolved and the human being became what it is today. According to Stiegler, technologies are passed on to the next generations in the form of epiphylogenetic retention and provide the basis for human evolution and progress. Also, digital technologies today create a kind of proletariat through weakening life skills. Stiegler also believes that digital technologies are destroying the "attention" of young people and adolescents, and these technologies are even changing the brains of young people and their way of thinking. The results of this study show that, according to Stiegler's philosophy, attention to technology has significant implications for the anthropological foundations of education. Hyper attenton can occur in the virtual education we are dealing with today. According to Stiegler, the proletarianization can be seen in today's education, especially in the domain of commercial education. Given the deterioration of attention in today's world, it is necessary to consider the necessary skills on how to manage and control "attention" in education.

The bourgeois intellectual system is extremely incoherent and disjointed, and this incoherence is only one of the consequences of capitalism and its relations based on commodity relations and idolatry. Therefore, in Lukács's view, despite the dominance of bourgeois class ideas, only the proletariat has the ability to recognize the totality of the system and can act as a subject of revolution due to its special social position. In this intellectual system, art has an epistemological position, and critical realism, as Lukács's most prominent artistic theory, is meaningful only in this process of the proletariat's self-awareness and the development of the moment of revolution. The realist writer, who reflects the totality and culture of bourgeois societies, is the same subject of the proletariat that goes through the process of achieving self-consciousness and, by creating beautiful works and realistic reflections of the totality, helps the proletariat to develop and understand the contradictions of capitalist societies, as well as to understand its position as a social force. In this research, by collecting information and library data and using a descriptive-analytical method, we have answered this question: If the dominant ideas are those of the bourgeois class, how can the proletariat achieve general knowledge and change and transform relations? Also, how have writers who belong to the bourgeois class achieved understanding and knowledge of the general? While, according to Lukács, knowledge of the general is impossible for this class.

This paper seeks to study Carl Marx’s view, as a sciologist and political philosopher concerning the objective conception of revolution occurrence requirement focusing on human suffering key concepts. In examining the requirements of revolutuion occurrence, Marx focused on the suffering concept (that he defines in alineation form and objective and subjective requirements leading to its occurrence) and talks aboat the paradoxical aspect of suffering that is based on toghetherness of positive and negative aspects of proletariat social suffering. From his viewpoint, the precondition of Praxis achievment and revolutionary action, is dependent on objective and subjective existence of social suffering that can turn it from passive state to active issue of social affair along with revolutionary action infrastruture by means of proletariat awareness(objective and subjective) achievement and egression of alineation state. In this path, he as political philosopher and sociologist, is not unaware of religion’s role (that in his view it is the purposeful infrasructure of aristocrats for false informing and neutralizing the effect of existing social suffering). Therefore, Marx by acknowledging the affirmative aspect of suffering (in spite of social privative determinations), attends to it in proletariat (revolution) political action process as a vital, driving and even necessary force in the dialectic process of social and political evolution.

Although the Industrial Revolution and the mechanization of factories reduced the harshness of production and the pressure on the human body to some degree, long hours, intense exploitation, and the dangers of working with unsafe early machinery increasingly affected workers' health and lives. This became a major issue in production and social life, as worker injury and early death caused great damage to the productive forces and economic structure of society. The natural reaction of workers and the emergence of critical and reformatory ideas of various thinkers made the support of the proletariat and attention to the health and hygiene of workers serious demands in the industrial societies of Europe. The creation of modern industries and the emergence of industrial labor, as well as the spread of leftist ideas, led to the spread of the problem to non-European countries, including Iran. The results of the study, based on a combination of causal-rational methods and relying mainly on archival documents and the contemporary press, show that contrary to his leftist policies, Reza Shah, under pressure from international forums and the increasing number of workers in the machine industry, for the first time adopted the "Regulation of Factories and Industrial Establishments" in Iran, but it was not put into practice. After the overthrow of Shah Reza by the Allies and a relatively open political atmosphere, the leftist parties, especially the Tudeh Party, succeeded in forcing the government to draft the first "Health Law for Workers" in Iran.

Introduction The issue of administrative corruption has become a pressing matter in Iran, affecting various aspects of the society. Corruption is a persistent and complex problem that perpetuates human underdevelopment through harmful cycles. According to Transparency International Organization, it involves the exploitation of entrusted power for personal gain. Despite the widespread presence of corruption within Iranian society, current evidence from both internal and external sources suggests that the education system conflicts with academic institutions as a particularly influential source of corrupt behavior. Academic corruption is a well-known phenomenon in Iranian universities with numerous examples, such as scientific fraud, plagiarism, forgery, distortion, academic black market, and buying and selling of articles appearing in the country's universities. Some investigators consider academic corruption as a form of scientific corruption, while others define it as encompassing all forms of unethical and improper conduct committed by educational advocates that violate ethical, social, legal, or institutional guidelines for personal or organizational gain with detrimental effects on an institution's objectives and principles. Despite the long-standing use of the term "academic corruption" in Iran's scholastic context, it remains largely unexplored from a scholarly perspective.     Materials & Methods This study utilized qualitative methodology and a grounded theory approach to explore the perspectives of academic activists, including professors and doctoral students, on various aspects related to fraudulent practices in academia, such as contexts, causes, strategies, and repercussions. Grounded theory is a research method that involves deriving theoretical constructs directly from the data collected over time for analytical purposes. The research followed the Strauss and Corbin’s paradigm model, which is a systematic plan for grounded theory methodology. The focus was on professors and doctoral students from Shiraz and Yasouj universities, who were selected based on their experiences with academic corruption. A sample of 25 participants was chosen through theoretical sampling and semi-structured interviews were conducted until theoretical saturation was reached, meaning that no new features or characteristics related to academic corruption and its causes were identified. The collected information underwent a three-fold coding process, including open, axial, and selective coding methods, to facilitate the analysis of the results. This process led to the identification of a core category or primary classification, which was represented in a paradigm model. To ensure the accuracy of the findings, two researchers independently analyzed and coded the data using analytical techniques. Additionally, member feedback was collected to assess the validity of the communication and respondent validation was employed through continuous comparison checks by using the codes developed by the investigators to assess the reliability of the research results.   Discussion of Results & Conclusion The findings of this study revealed that corruption in academia was influenced by various factors. The primary causal conditions included the presence of oil money, a deficient administrative system, and compromised institutional independence. In addition, poor awareness of corrupt practices and inadequate monitoring mechanisms acted as the intervening circumstances that facilitated academic misconduct. Situational factors, such as departmental culture and individual work experience, as well as background guidelines like university policies, also played a significant role in promoting fraudulent activities within higher education institutions. On the other hand, academic activists employed strategies, such as student alienation, deliberate silence, two-way blackmail, outsourcing, hostage-taking, and strategic cooperation, to further their corrupt practices. The consequences of academic corruption were commodification of science, emergence of an academic proletariat, alienation, moral dilemmas, decline in credibility and trust in universities, and institutionalization of corruption in the society. Based on the results, it could be concluded that university corruption operated as a double-edged sword, benefiting both the structure and the activist in the short term but leading to negative outcomes in the long run. This meant that the political structure and system, by prioritizing the quantity of articles produced through scientific research, could showcase their standing in the global community, while academic scholars benefited from the publishing papers and projects. However, this approach had drawbacks for both parties involved. The articles evaluated solely based on quantity did not directly correlate with production or economic growth, resulting in limited social welfare within a country. Moreover, the professors and students, who prioritized the publishing quantitative content might experience a sense of alienation as they grappled with conflicting emotions regarding their moral principles. It is important to recognize that this win-win mentality perpetuates corruption within the university system, creating a reproductive cycle that continues into the future.