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This paper examines Julian Barnes’s Flaubert’s Parrot by the five semiotic codes of the French literary critic Roland Barthes introduced in his renowned work S/Z, to show that the novel is a ‘writerly’ rather than a ‘readerly’ text. The paper defines what Barthes means by the text of the writerly and then attempts to see if the selected novel yields to this sort of interpretation. Since the novel has been categorized as both modernist and postmodernist by prominent literary critics, it can be a proper case to be examined as a writerly text. The paper shows that the codes of semantic, symbolic and cultural which produce the writerly text are at work in this novel whereas the codes of the hermeneutic and proairetic which are concerned with the conventional realist novels are marginalized or even absent. The article examines the writerly text makers of the author role, the theme of biography, the notion of literary criticism and the narration of the novel, referring to the codes creating the writerly text. The paper finally concludes that the semiotic sophistication and innovations in the narrative act of the novel stem from the categories discussed in the essay, ending in the construction of a highly sophisticated writerly text.

This study aims to analyze fraudulent financial reporting based on the Fraud Hexagon theory in companies listed on the Tehran Stock Exchange. The population in this research included all the companies listed on the Tehran Stock Exchange. The samples in this research were determined using the purposive sampling method, and the selection of samples was based on the criteria determined according to the objectives of the research. The reason for using this technique was to make it easier to collect data according to the research needs. This research was conducted on the companies listed on the Tehran Stock Exchange in 2014-2023, with a statistical population of 141 companies. Finally, 1410 companies were collected for this research. The dependent variable in this research was measured using dummy variables, and logistic regression analysis was used to test the hypotheses. The results of the research indicated that the factors of collusion, CEOs' narcissism, and motivation have a significant relationship with fraudulent financial reporting. However, auditor change, CEO change, and the industry's nature do not positively affect fraudulent reporting.

The story of the “fall” in Judo-Christian tradition, particularly the Bible , has functioned as a model for many narratives written by Christian poets such as John Milton. Since the Bible has been written by numerous writers and accumulated through centuries, it is obviously not the word of God, but man’s reproduction of it. The story of man’s fall and original sin, therefore, has been narrated from a human perspective, not a divine viewpoint. Thus, the biblical account of Adam and Eve’s fall carries the ideological strains bearing on anthropocentric knowledge and culture. In other words, this narrative bears prejudicial aspects which are transferred to later historical phases, and crystallized particularly in poetic traditions and narratives like Paradise Lost . Although Milton’s poem reproduces the biblical version of the fall by stylizing and modifying it for reasons pertaining to the socio-political context in which it was composed, still the work is informed with the biblical view of the fall. Compared to the fall narrative in the Bible and Paradise Lost , the Quran ’s narrative is not only exempt from any ideological or prejudicial burden, but also renders the event in egalitarian and unbiased terms. Therefore, this essay will explore how Judo-Christian tradition diverges from the divine narrative of the fall by paralleling this tradition to the Islamic one in the Quran as the ultimate and undistorted book of God. Furthermore, the research seeks to show that the semantic divergences in the biblical and Miltonic narratives of the fall signal the essential differences between direct revelation (in the Quran ), modified revelation (in the Bible ) and poetic manipulation of revelation (in Paradise Lost ). As for methodology, Bonn and Paris schools of semantics will be employed to carry out the investigation. This study is significant for it can help both teachers and students to differentiate between Judo-Christian and Islamic traditions while reading Paradise Lost .

Quel type de texte l’écriture du trauma génère-t-elle ? De source psychanalytique, le trauma survient dès lors que le sujet est confronté à une expérience douloureuse vécue individuellement ou collectivement et qui le hante continûment. Ainsi, il vit un déséquilibre psychique dont la principale manifestation est son incapacité à se maîtriser. Partant de ce postulat, l’article vise à montrer que, dans Notre vie dans les forêts de Marie Darrieussecq, le trauma prend forme dans l’environnement familial et social : disparition précoce de géniteurs, découverte inattendue de sœur clonée, attentats, accidents d’avion, prises en otage, canicule. Il met ensuite en lumière que ses effets sur le sujet narrant sont révélateurs d’une hybridité textuelle. L’auteure construit un texte qui se situe entre le témoignage et la dystopie. Il dévoile enfin l’existence d’une poétique scripturale empreinte essentiellement de nombreuses répétitions, d’éléments onomatopéiques et intertextuels, d’abondantes distorsions syntaxiques, signe d’une subversion de la langue.

Emphasis on the importance of social-political fabric and its effect on the urbanization and economic system that are aspects of urbanization life is one of the necessities during the Achaemenid Period. This study was conducted based on the deductive-inductive method. First, written sources (clay inscription of Persepolis and classic authors) have been used to achieve general information about the social-political fabric of Fars during Achaemenid Period then archeological evidence remained from the economic system of Achaemenid period in Central Fars was analyzed within this framework. No coin, including Shahi or so-called Satrapy, has been discovered from archaeological excavations in Iran, even. It seems that Achaemenid Empire had no plan for monetary economic development, and coin promotion and use in transactions despite its wide territory and regular discipline. On the contrary, it seems that Darius and his successors considered coin as a political instrument used to convey and show the message of the political and military power of the Achaemenid king at that ear not as a tool for the economic system. Therefore, studies focused on clay inscriptions of Persepolis and evaluated works of authors indicate that the sociopolitical fabric of Iranian society, especially Fars has been traditional and based on agriculture and husbandry during Achaemenid Era. As we know, the city was not shaped during the Achaemenid period despite the presence of urban structures, such as social sophistication, specialism, and the modern administrative system of the ear; therefore, coin use was not institutionalized in the economy of that era.

The way we look at international institutions has always been one of the most controversial issues in the field of international relations, and after the Islamic Revolution, Iran's foreign policy took a new approach to international institutions. In addition, with the recent withdrawal of the United States from several international treaties, including the Iran nuclear deal (JCPOA) under Trump Administration the issue of international regimes and their effectiveness has gained new political and intellectual significance. The question of the present article is what are the determining factors in the formation of international regimes, their efficiency and permanence? The hypothesis is that the three factors of power, interests, and pride simultaneously play a role in the creation, efficiency, and permanence of regimes. This article examines three major approaches to the definition of international regimes, each of which emphasizes one of the factors of power, interests, and ideas, and concludes that one-factor explanations can not provide a deep understanding of the formation and functioning of regimes. Therefore assuming that difference between propositions of the studied approaches are does not necessarily mean that they are inconsistent, we Introduce a multivariate approach that goes beyond the mere integration of the perspectives under consideration, combining the three factors into a general analytical framework and Using Islamic thought, we have considered Fitrah along with the two stimuli of fear and profit as the third side of the triangle of fundamental stimuli in determining the behavior of international actors.