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The Sasanian, the last Iranian dynasty before the Arab invasion of Iran, overthrew the Parthians and ruled the region for more than four centuries between 224-651 AD. One of the structural characteristics of the Sasanian state was the establishment of an official religion and the concentration of political and religious sovereignty. The official recognition of the Zoroastrian religion led the Sasanian kings and priests to build numerous fire temples in various parts of Iran, and many archaeological evidences of Sasanian era burials have been found, which are intertwined with art. The kings enriched the art of this period by creating rock carvings to display various matters. A rock carving in the Sasanian style was accidentally discovered a few years ago at a local airport in England. When this discovery was reported in the early days of 2023, the main question was whether it was an independent rock carving that had been detached from the mountain or whether it belonged to a structure? Based on the library studies and comparisons made with other works in this article, it seems that the newly discovered Sasanian rock carving from Stansted Airport in London was likely part of a stone structure similar to a fire altar or a Astōdān (one type of Ossuary), and it most probably dates back to the early Sasanian period.

Although it is unclear whether these services are reaching their full potential, mobile technology may assist smallholder farmers in receiving better financial services. This article fills the lacuna by providing an exploratory overview of the research on the effects of financial services offered by mobile phones on farmers, with a slight focus on Africa and other developing countries. The review emphasizes how little empirical data there is in this field. Results imply that farmers profited from advances in risk management, input management, post-harvest sales and loan disbursement ease. The evaluation also identifies several methodological flaws, most notably the use of lack of creditworthiness data and the diversion of resources by smallholder farmers

This research aims to study agency costs and tax planning, emphasizing the moderating role of government ownership. Taxation, as the primary means of raising revenue, can help governments achieve their macroeconomic objectives. Paying taxes is one of the most important tasks citizens can perform to provide financial resources for social welfare. In addition, politically connected companies have an opaque operating environment due to government support, resulting in more significant conflicts of interest and higher agency costs. To achieve this purpose, two hypotheses were formulated. To test these hypotheses, a sample of 142 companies was selected from the companies listed in the Tehran Stock Exchange during 2014-2023. A multivariate regression model was applied using the panel data method. The results of the research hypotheses indicate that agency costs and tax planning have a positive and significant relationship. The results also suggest that government ownership does not affect the relationship between agency costs and tax planning

Le terme «interculturel» évoque les relations entre individus qui se distinguent par la coexistence de multiples cultures et leurs interactions, tout en respectant les identités d'autrui. La problématique principale de cette recherche consiste en comment appliquer la didactique interculturelle en classes de FLE dans les universités iraniennes. Nous nous interrogeons sur la question suivante: la didactique interculturelle pourrait-elle accroître la motivation des étudiants iraniens pour la littérature? Pour y répondre, nous avons développé un questionnaire validé, qui a montré une forte cohérence interne ainsi qu'une convergence significative des dimensions évaluées, comme les ont déjà montrés Moharramzadeh et ses collègues (2024). Nous formulons l'hypothèse que la didactique interculturelle peut accroître la motivation des étudiants pour les contenus littéraires. Dans cette perspective, la nouveauté de cette recherche repose sur l’approche interculturelle et l'utilisation simultanée de textes littéraires persans et français. Nous espérons que cette perspective nous conduira à notre objectif de rendre inévitable l'intégration conjointe de la littérature nationale et de la littérature cible dans les cours de langue française. Les résultats provenus du test T pour deux échantillons indépendants (p < 0,05, t (198) = 9,78), selon lesquelles nous avons inféré que le groupe expérimental a atteint une meilleure moyenne par rapport au groupe témoin après avoir reçu les formations.