Considering the importance of Arabic language in Iran and in its integration with Persian literature, learning Arabic for better understanding of Persian literature, is necessary. Accordingly various textbooks are yearly written and published for teaching Arabic language to the Persian language and literature students. The point is that “ How much is the content of these books understandable for readers? ” Therefore, in order to determine the Readability level of these textbooks, their content should be analyzed. A technique that is used for the analysis and evaluation of Readability level of materials is Cloze Readability Index (CRI). The present study investigated the Readability level of Arabic Grammar and Passages (1) textbook by using Cloze reading technique. The research method is content analysis based on CRI and the research instrument is a multiple-choice research-made test that was answered by 36 students of Persian language and literature at Shiraz University. Results indicated that the obtained mean of the test is 41/17%, which implies the difficulty of the content. It shows that the book content is at stress and mental pressure level and does not fit to learner’ s level.

Business strategy exerts a considerable impact on complexities, risk and corporate environmental uncertainties as well as the way of providing financial reporting. On this line of argument, therefore, the present study seeks to scrutinize the effect of business strategy on corporate financial reporting Readability. In doing so, Fog and Fletch indices are employed to measure financial reporting Readability, and the composite scoring system developed by Ittner et al (1997) is also used to determine the corporate business strategy type. The research hypotheses are built on a sample of 84 firms listed on the Tehran Stock Exchange during the years 2013-2017 and then tested using multivariate regression model based on panel data. The findings reveal that firms with aggressive strategies provide less readable financial reporting in comparison with their defensive counterparts. Additionally, the results of analyzing sensitive testing suggest that use of alternative proxies for measurement of financial reporting Readability and business strategy does not affect the main results of the study, thereby confirming the robustness of the results.

The purpose of this study is to strengthen the applied literature and present the objective computational sample of measure textbooks Readability. This article is more than introducing existing methods. Measuring textbooks Readability of the fourth and fifth grade of elementary schools reading books have been done by using the international prevalent computing methods of Readability like: Flesch, Fry, Gunning, McLaughlin, Flesch-Kincaid, Powers-Sumner-Kearl to compare the results of these different methods then the validity of them was done. It is an analytical research in the type of evaluation. The findings showed that results of Flesch and Fry methods were similar and in both methods evaluated books were in accordance with their grades of elementary schools. The results of Gunning and McLaughlin methods in both grades of elementary schools were similar and they determined that "Reading Book" of the fourth grade is suitable for the first grade of the junior school and "Reading Book" of the fifth grade is suitable for the third grade of the junior school. The Powers-Sumner-Kearl and Flesch-Kincaid methods had less resolution as Powers-Sumner- Kearl method showed that both books in the fourth and fifth grades are appropriate for the second grade of junior school and the Flesch-Kincaid method illustrated that they are both appropriate for the first grade of high school. Therefore the Flesch and Fry methods have been the most coordinate with the current educational "Reading books" in the fourth and fifth grades of elementary school.