For many years, when and under what factors every human being behaves and has acted has led researchers around the world to research and study. The purpose of this study is to provide a model of accounting action with a textual content analysis approach that is intended in the field of applied research. The statistical population was upstream documents and articles and dissertations related to this field, which consisted of 78 Persian articles and 29 Latin articles. The method of sampling is snowball and the method of data collection is library and the research method is textual content analysis. Most qualitative methodologists, instead of using the terms validity and reliability, which are fundamentally rooted in the quantitative paradigm in terms of philosophical foundations, use the criterion of reliability or reliability to refer to the evaluation of the quality of qualitative results. In this study, Holsty reliability strategies, 2017 (acceptability, transferability, reliability and verification) have been used. After coding, conceptualization and categorization, the model was finally designed. The results of textual content analysis of articles by Max QDA software showed that the accounting action model includes 27 criteria.

Education is a continually developing activity, it shapes the way an individual develops their attitudes, thoughts and behavior. Education is not just about being literate but it is an overall development of the person in every aspect of their lives. A society's educational system can be greatly linked to its culture as the culture that one is in have an affect on the type of curriculum the institutions will develop in order to cater to every individual of that particular culture. Education moulds and shapes a society and it is influenced by the culture of the particular country or society. The educational system acts as a point of reference for the society's needs and demands. The principles that dominate this article is culture and education are interrelated and interconnected. Every educational paradigm is influenced by the culture of the society in which it operates. This essay underlines the extensive connection between culture and education. As a result, the goal of this essay is to depict these features from a Philosophical-Psychological Approach.

The systemic functional theory of Halliday is based on three levels of semantics, known as ideational, interpersonal, and textual. The present descriptive-analytical research aimed to study the clauses of ayahs of Surah Al-Humazah from the point of view of textual metafunction. The findings showed that the frequent use of marked theme has highlighted and better conveyed the message to the audience and this usage fits the discourse space of the surah in question. Furthermore, new information in this surah has the highest frequency because the surah makes use of curse, warning, and threatening of the accumulators of property and wealth ("who amasses wealth and counts it") as well as faultfinders ("Woe to every backbiter, slanderer"). Grammatical and lexical coherence and linking, which are in a logical exchange with each other, has made the text integrated, helping the readers to better understand the Qur'anic text.

The main purpose of present article is studying Tehran billboards based on Halliday’ s functionalism regarding social semiotics. Communicative and functional roles are the main roles of language in functional approaches. Advertising billboards are tools trying to communicate and transfer messages to audience. They try to communicate with the audience and convey meaning and message through a variety of multi-layered texts. Each billboard image is sometimes a text that contains different elements such as color, shape, line, and speech, and there are always different linguistic and extralinguistic factors involved in conveying commercial messages. In this paper, an attempt is made to represent the three experiential, interpersonal and textual metafunctions in the image and speech of advertising billboards from the perspective of Halliday’ s functional approach and to determine how to convey meaning through semiotic mechanisms. Therefore, in order to accomplish the objectives of the paper (representing the metafunctions in images and speeches of billboards), the topics of social semiotics, semiotics of images, metaphor, action and tension processes of discourse are also discussed to explain how to convey meaning through verbal and visual signs. The main assumption is that advertisers have been able to convey and express meaning through words and images by using theoretical mechanisms and metafunctions of Halliday’ s functional grammar and its connection with the field of special discourse. Therefore, in order to conduct the research, during a simple random sampling with a free subject, billboards in Tehran were photographed and then the research data were analyzed by analytical research methodology. Billboards containing visual and textual texts have been analaysed in accordance with theoretical mechanism of systematic grammer in terms of ideational, interpersonal, textual metafunctions and semiotics to achieve semiosis methods. Findings confirmed the desirable performance of this functional theory in the field of advetising billboards. Results of this study indicates that Halliday functional approach with its sociological semiotic features is an ideal model for achieving and gaining means of expressing meaning and can well be the basis of classifying, analyzing and explaining words as well as image. In these billboards textual texts have informative function and visual texts have expressives function. The current article shows that interpretation of meaning is done in different methods in multi-layer texts of billboards and the manifestation and embodiment of mentioned metafunctions are indicative of the fact that each advertising billboard is in fact a unitary and integrated text and the coherence resulted from aggregation of verbal and visual layers, provides a suitable basis for the semiosis of the various concepts and transmission of it to the audience.

Artifacts are ubiquitous and influential in our world, but their nature and existence are controversial. Several theories have been proposed to explain the ontology of artifacts. Drawing on Popper's theory of three worlds, this paper suggests a metaphysics for artifacts along the line of a critical rationalist (CR) approach. This theory distinguishes between three realms of reality: the physical world (World 1), the mental world (World 2), and the world of objective knowledge (World 3). The paper argues that artifacts have different ontological components that correspond to these three realms, and that each component is real and causal. The paper shows how this perspective can account for the intentional and functional aspects of artifacts, as well as their dependence on plans that influence different realms of reality. The paper explains how this pluralistic ontology, compared to the rival theories, enables one to explain the relevant ontological problems of artifacts. The paper also explores how this proposal can lead to a research program encompassing a broader range of technologies, such as social artifacts. In sum, the paper suggests that Popper's three worlds theory provides a rich and comprehensive framework for understanding the metaphysics of artifacts.

The first few paragraphs of a novel, or any other masterpiece, form one of the key elements of the text: the decisive threshold by which the reader enters the imaginary world and the author passes between silence and discourse. French critics use the term "incipit" to refer to this part and study it from different points of view. After briefly looking at the evolution of this term and putting forward a relevant Persian equivalent, this paper insists on the particular importance of "the First Part of a Text". The paper then recalls its particular roles and how to determine its limits, as well as analyzing concepts such as "Essential Principles of Imaginary World", "Para- Textual Elements" and "Reading Contracts". It should be noted that some examples of Persian novels and short stories will be cited while explaining the above topics and analyzing the said concepts in order to facilitate understanding and grasp of the subject matter.

The current research, taking into account three standards of Beaugrande & Dressler’s textual-cognitive model i.e. cohesion, coherence, intertextuality, explains the four-fold stages of textual perception in Sohrab Sepehrie's poetic collection Zendegi-ye Khwabhâ (Dreams’ Life). The aim of the study is to find a new analytical method of the contemporary poetry that is identified through the text hence; it is a collection of identical and mental processes that gradually ring forth the method of understanding and stages of perception to readers. Based on the above model, this study elaborates on a quadric procedure, consisting of parsing, concept recovery, idea recovery and plan recovery for perceiving Sepehrie’s poetry. Here, “parsing” is achieved through collocation; “concept recovery”, through finding the schema; “idea recovery” through taking a sequence of actions and looking for background knowledge and intertextuality; and finally the “plan recovery” through attachment. In other words, a receiver arrives at sequence of actions following collocations that fills the gap in the text and discovers the poet’s schema through sharing his/her background information with instances of intertextuality. Sepehrie succeeded in expressing his metaphysical experiences in a compact way through repeating and describing a chain schema via appealing to surrealism and mysticism as elements of intertextuality.

‘Heroes of Stalingrad’ by Shahryar is a relatively long poem that can be discussed from different viewpoints. However, it has remained far from the interest of contemporary literary scholars. This article seeks to use a trans-textual approach to criticize the poem and consider it from a new perspective. Before discussing the issue, firstly, we raise the reason for critics' conscious neglect of this poem, and then we examine the intertextual relationships and hidden texts in the poem according to Gérard Genet's five aspects and through a descriptive-analytical method. In this trans-textual analysis, it is concluded that ‘Heroes of Stalingrad’ has greatly benefited from the poetry of previous poets. The source of Shahryar's inspiration in this poem is the Iranian epic tradition. The central metaphor of the dragon, which is used for the German army, strongly links the spirit of the poem to Ferdowsi's Shahnameh. Despite it, Shahryar has not achieved much success in his imitation of the epic tone. In the creation of this poem, Shahryar has also considered the relatively new epic poems of Vahid Dastgerdi and Malek al-Shoara Bahar after the constitution, as well as several works about the Battle of Stalingrad written by leftists in the middle of the twenties. Shahryar composed this poem under the influence of the leftist atmosphere after the end of World War II, and, until the end of his life, he avoided giving any explanation about it.

The responses of impeccable Imams to the question of entering the world into an egg, without changing the volume of both sides, are among the problematic narratives in the field of monotheism, the interpretation of which may be considered as knowing the impossible rational matter by using the analogy of entering the image of objects into the eye, which is not consistent with the content of the original question; the issue does not end there and receiving conflicting dual answers from the Imams to the same question and considering this matter as impossible, are among the other challenges in dealing with this category of hadiths. The present study has used a descriptive-analytical method to explain these hadiths and has found that scholars only accept the apparent indication of the narratives, considering this matter as impossible, and interpret or deny the narratives that have addressed the problem through a metaphorical representation of the world entering the eye. On the other hand, one can interpret some narratives that indicate the possibility of this matter by making changes to both sides and remaining silent, and present a new interpretation based on the theories of "Holography" and "Removal of Empty Space of Atoms" in contemporary sciences, in a way that it can be considered as a solution to resolve the contradiction. In fact, the Imams have sometimes given a precise and real answer to the narrators' current state and needs, and sometimes a metaphorical and tacit answer, so that neither the scholars remain ignorant of the truth nor a pretext for denying the power of Almighty God is created for the ignorant and the opponents. Therefore, merely benefiting from a strange appearance of a narrative or initially understanding it in conflict with reason, knowledge, epistemological geometry, etc., is not a sufficient reason for rejection and denial, and a precise understanding of the hadiths requires multidimensional studies that taking into account the knowledge of contemporary humanity can be one of the requirements that can change the world of hadith understanding.

The purpose of this study is to measure and estimate accruals of listed companies in Tehran Stock Exchange through qualitative and unstructured reports using text mining techniques. The study sample included 205 companies in the period 2011-2017. The statistical technique used to test the hypotheses is multivariate regression of the panel data type using stata software Textual accruals were measured by the board of directors' report to the corporation using two support vector regression and dictionary-based methods in Python software. The findings showed that 19. 6% of firm-level accruals changes (actual accruals) can be explained by textual accruals. The results also indicate that dictionary accruals (estimated on the basis of dictionary) are able to explain15/3% of the changes are actual accruals, thus textual accruals have more interpretative power than dictionary accruals to explain and describe actual accruals in listed companies in Tehran Stock Exchange. Textual and vocabulary accruals can be used to explain 53% of actual accrual variations if they are used simultaneously in a model to describe actual accruals.