One of the important measures of the State Tax Organization is to implement new electronic technologies to design and collect taxes correctly. Therefore, the electronic taxation requires not only legal and electronic infrastructures but also citizens' acceptance as a key element for development. This research intends to review factors affecting electronic tax acceptance based on integrating THEORY of ACCEPTING MODEL ((TAM)) and THEORY of Planned Behavior (TPB) MODEL. This research is classified as a fundamental, descriptive study and as it uses questionnaire for collecting information, it is a survey study. The statistics sample consists of all taxpayers of Shahrekord's General Tax Directorate in 1392 from which 384 were selected by random sampling method by using Cochran's formula. The questionnaire reliability is 0.95. The data analyzed by SPSS 2 and the hypotheses of this research were confirmed by 99% confidence. The results indicate that there are significant relationships between perceived usefulness, taxpayers' attitudes, mental norms and perceived behavioral control with taxpayers' intentions, perceived usefulness, ease of use, security and privacy with taxpayers' attitudes, ease of use with perceived usefulness, personal computer effectiveness, government protection and technology with perceived behavioral control.

One of the factors that can be the link between our intentions and actions and their external consequences is human agency, which indicates the conscious design and intentional execution of actions by the individual in order to influence future events.Objective and Method: This research with a developmental approach of psychometric method and method 1, examines the psychometric indices of the Human Factor Characteristics Scale using the classical THEORY of test score measurement and the graduated question-answer THEORY. The purpose of this study, which included high school students in Tehran, was selected by cluster sampling of 500 people as a sample size and statistical analysis was performed on 481 data. To collect the data, the ion Human Agent Characteristics Scale (2011) was used and the research questions were evaluated using IRTPRO and SPSS software.Results:The assumption of local independence based on Pearson x2 index was established by applying Simjima's calibrated question-answer THEORY and the assumption of being one-dimensional based on the analysis of multidimensional question-answer THEORY. Diagnosis parameters with question-answer approach and classical approach Test score Both item 25 approach had the lowest and item 2 had the highest diagnosis parameter. The answer thresholds for all the questions were so far apart that no option was covered by the other option, and the options were independently selected by individuals at intervals of theta. The total scale was calculated with Cronbach's alpha of 0.945, intentionality of 0.894, foresight of 0.780, self-reactivity of 0.871 and rethinking of 0.762. Also, the role of each item in internal consistency was investigated by the loop method, which all questions had a favorable role in internal consistency of this scale. The value of the validity coefficient obtained from the question-answer THEORY was obtained by marginal method for intentionality 0.92, forethought 0.85, self-reaction 0.91, rethinking 0.83..

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.

Considering the fact that the words in the intra-religious attitude are considered in two ways, the first is towards jurisprudential words and the second is a rational and conceptual view focusing on their meanings. we have tried to deal with one of the most important issues of intra-religious attitude with a rational approach by descriptive and analytical method, which is the category of "hermeneutic interpretation" of words, especially the most influential idea of interpretation & that is the view of the "spirit of meaning" of Ghazali. After Ghazali, Ibn Arabi used this THEORY of Ghazali regarding the development of meaning in creating his new idea, and by re-reading Ghazali's idea with a mystical approach, he presented his own THEORY regarding the expansion of meaning. While ACCEPTING the argument of the focal point of the THEORY of the spirit of meaning, he removes it from the exclusivity to the "linear", and for this purpose, he brought up arguments as well as the Conditions of Hermeneutic Interpretation in this regard. Ibn Arabi's arguments on transversal interpretation include new formulations in the argument, which after him, this THEORY was favored and accepted by Mulla Sadra, and then it was accepted by his students.

The intellect is the distinguishing feature of man from animals which has not been found anything more harmful than wine for intellect and the descent of man into the position of animalism is the result of that. Wine has always been forbidden in the heavenly religions based on this, however, the time and manner of declaring its prohibition in Islam has led to the confrontation of two viewpoints in the instant prohibition with the intoxicate of sleep in the sense of the state of being intoxicated (Arabic: سُکارَی) in verse 4:43 An-Nisāʾ (Arabic: النساء, An-Nisāʾ) and gradual prohibition with the intoxicate of wine. The findings of this research by a library study and descriptive analytical method indicate the accuracy of the THEORY of instant prohibition with Quranic, narrational proofs and rational confirmations and historical evidence in declaring the prohibition of wine in Makkī (Arabic: المکّیّ, suras revealed in Mecca) verses in early Biʿtha (Arabic: بِعثة) and its emphasizing in verse 5:90 Al-Maʾidah (Arabic: المائدة, Al-Māʾidah). In contrast, the inaccuracy of the THEORY of gradual prohibition of wine was proved due to its content contradiction and opposition to the Holy Book of Quran, because it is stated, on the one hand, that wine in the first stage was forbidden during the prayer time with the revelation of verse 43 of An-Nisāʾ, the sixth Madanī (Arabic: المدنیّ, suras revealed in Medina) surah in order to justify the gradual THEORY with the gradual rational law, but on the other hand, it is stated to the absolute prohibition of wine in its verse 219 and also in some Makkī verses by violating the law of gradualness, by declaring that Surah Al-Baqarah is one of the first Madanī Chapters (suras) according to consensus that was revealed after the Hijrah (Arabic: الهجرة). Consequently, the occasions or circumstances of revelations in Sunni exegeses by negation the intoxication of wine in gradual THEORY have subjective exit from this verse for the motivation of defense of drinking wine of some people and the unjust attribution to others by incorrect justifying the allowance of wine until the revelation of verse 43 of An-Nisāʾ in Medina. Therefore, the distinction between declaring the prohibition of wine in Mecca in early Biʿtha and the delay of several years of execution of Ḥadd (fixed punishment) of Khmer (the drinking of alcohol, shurb khamr) in Medina in instant THEORY, in addition to creating strong motivation in leaving and religious final notice has also been a kind of educational method of Islam. While the announcement of the absolute prohibition of wine at the same time as the implementation of its Ḥadd (fixed punishment) with the revelation of verse 90 of Al-Maʾidah from the last Madanī Surahs (Surah Madaniyah) or Madani chapters in the gradual THEORY is against the educational method expected by them. The unjustifiable consumption of some companions of drinking wine in Medina until the revelation of the prohibition verse in addition to the achievement of the Quranic THEORY of Saib Tabrizi (Persian: صائب تبریزی, Romanized: Ṣāʾib Tabrīzī) is among the consequences of proving instant THEORY of the prohibition wine.

This study aims to design a technology acceptance MODEL ((TAM)) to accept financial transactions using blockchain technology and cryptocurrency transactions. By employing an unlimited sample of users by selecting 154 participants based on the Morgan table and analyzing the surveyed data with the Partial Least Squares-Structural Equation MODELing (PLS-SEM). The results indicated that Perceived ease of use and Perceived usefulness positively and significantly impact the attitude toward cryptocurrency transactions supported by blockchain technology. Also, the attitude has a positive and significant impact on Iranian users' behavioral intention toward cryptocurrency transactions supported by blockchain technology. In addition, at a certain level of experience, users feel confident and can trust blockchain-based applications. Accordingly, governments, companies, and decision-makers should consider the results achieved in this study. The current study is the pioneer study in an emerging economy like Iran. The results may help policymakers mandate new regulations to new circumstances. This study mentions the influences of ease of use and usefulness of cryptocurrency transactions supported by blockchain technology.

current research is to critically analyze the discourse of world peace in the textbooks of the Iranian educational system based on the THEORY of identification by L& M. For this purpose, the textbooks between the years 1357-1392 (primary period and first period high school) have been analyzed. This article has been done with the combined method of analyzing the discourse of Fairclough, L &M and focusing on the following questions: What was the status of the world peace discourse in the educational documents of this era? What subjects are these educational materials trying to create? What role have the dominant political discourses in this era played in shaping the identity of these subjects? The findings show that the discourse of world peace in educational books and documents has been rejected due to the demarcation between Islamic and non-Islamic, internal and external. Power processes have tried to create militant and vengeful subjects with a military identity. The factor of persuasion of the subjects is the axiomatization of the ideologies of the revolution with an Islamic nature. Also, the educational content by inducing specific defense ideologies has formed pacifist identities in all individual, interpersonal, social and international dimensions.