The current research was conducted with the aim of designing a virtual education model using the interpretive structural modeling method at Farhangian Khorasan Razavi University. This research was a descriptive survey-cross-sectional type in terms of practical purpose and implementation method. The current study population was the staff and faculty members of Farhangian Universities of Razavi Khorasan Province, including two campuses of Brothers and Sisters and five faculty centers, each center was considered one floor. According to the principle of theoretical saturation, the samples of the present study were determined by 13 people who were selected by stratified random sampling method after checking the inclusion criteria. The data of this study were collected through interviews and research literature of library studies (content validity was confirmed above 70% and reliability was obtained with the retest method after a two-week test) and were analyzed with thematic analysis and three rounds of Delphi. Then, by transforming the relationship matrix and creating consistency in the relationship matrix, the ISM graph was drawn and the type of variables was also determined using MICMAC analysis. According to the analysis of interviews and library studies and research literature, virtual education in Farhangian University was in the form of 12 variables. These 12 variables were stratified in 5 levels. In the fifth level, management, in the fourth level, organizational, pedagogical and technological factors, in the third level, ease of access, knowledge management and flexibility in education, in the second level, educational quality, support services, information and content and measurability,

Efficiency and effectiveness of the organization is result ofmanagement performance and supply chain structure.Today, several factors in selection the supplier or the best combination of suppliers have been identified that this issue would increase the complexity of suplier selecting.This study investigates the application of Fuzzy Delphi in order to identify the important factors in selecting a supplier in the steel industry and then provide a comprehensive and holistic model of supplier selection to overcome the complexity.In this context, Interpretive Structural Modeling (ISM) unlike other methods, the holistic, dealing with supplier selection to prioritize components-surfacing and identifying key components, so industry leaders will provide comperhensive map to select the best combination based on their.The results of this study indicate that "technically possible", "financial health" and "geography situation" are the basic components to the selection of suppliers.

The main purpose of this paper is to present a fuzzy multi-criteria decision making (FMADM) model for appropriate location selection of a health center. Therefore، we identify sixteen criteria and sub-criteria for selecting a health center location. These criteria and sub-criteria have been obtained from literature reviews and practical interviews. This paper proposes a method which combines the methods of the interpretive structural modeling (ISM) and the fuzzy analytic network process (FANP) procedures to deal with the problem of the sub-systems interdependence and feedback. Also the methods of fuzzy set theory، fuzzy analytic hierarchy process and fuzzy analytical network process are used to combine decision-makers’ assessments about criteria weightings. Finally، an empirical study for the location selection of a health center in Ramsar is conducted to demonstrate the computational process and effectiveness of FMADM proposed by this paper.

Each artist may picture his/her political, social and cultural attitude in a different way, so Gheisar Aminpour was not an exception. He was one of the early revolutionary poets, who had involved in a number of ideological and religious values and had a stable belief on revolution’s principles and public ideality, to the extent that his poetry world was conceivably produced through a certain profound ideology. The interaction between the poet, Aminpour, and the political and social transformation in his society could make any individual study his poetry world by discourse analysis approach. Since any language could be supposed as a mirror of the thought (words as the mirror of the meaning), and the words’ role as well as their selection may certainly be significant in the process of analysis, this research is specified to the study of word selection of Aminpour’s poems by critical discourse analysis. Furthermore, it has focused not only on the study of Aminpour’s poetry world in terms of historical, political and social renovation of his era but also on his words’ selection, studied here, on three descriptive, interpretive and explanatory levels. In conclusion, the hidden meaning of the words are supposed to be revealed by critical discourse analysis tools to illustrate, more or less, the ideological attitude of the poet.

Financial accelerators and optimizing their performance have always been one of the most important issues in organizations and companies. The present study was conducted using a mixed method (qualitative-quantitative) with the aim of providing a hierarchical model for optimizing the performance of financial accelerators for companies listed on the Iranian Stock Exchange. Extraction of 21 model variables in the qualitative section was performed by interviewing 19 experts and determining the relationship between variables to achieve a hierarchical model in the quantitative section based on interpretive structural modeling (ISM).The research findings were a five-level model whose most influential variables were in the fifth level of company boom and bust and asymmetric information and Market constraint variables, financial cost management, financing mechanism, financial performance forecast, short-term interest rate, reduction of financial friction, forecast of net worth changes, reduction of insurance costs and selection of credit channels Appropriately in the first level, the most influential variables of the research model were present, the other variables are also interface variables

This research tries to examine in details tales of two Iranian and Indian epics, namely Shanameh and Mahabaharat aimed at revealing their structures similarities and limitation in plan and extremes. Therefore, some parts of these tales having the subjects of "Killing Relatives" and "Offending Relatives" have been selected to be analyzed structurally. The reason for such a selection is lack of such a research in the field of epic as most of the researches in this area are interpretive. Structural analysis is an introduction to interpretive one. It is why some structuralists (G.Genet, for example) have considered the issue more important than a mere structural analysis and refer attached importance to interpretation. The reader of the paper will find out that these tales are similar in content in addition to their structures.

Verses 6 to 8 of Surah Al-Duha, in the capacity of expressing God's special gifts to the Holy Prophet, have caused many interpretations of these verses by commentators. This diversity and difference arises from the vocabulary used, the structure of the sentences and of course the polysemy of the three verses. Multiple meanings in the verses is a reflection of God's power and wisdom in the selection of words and the arrangement of structures that cause a linguistic unit to have multiple meanings in a single use and in a specific text, and all those meanings can be accepted as God's intention. The purpose of this article is to analyze the interpretation of the sixth to eighth verses of Surah Al-Duha, in the first step, it explains the point of view of the commentators, and then, by analyzing the words used and the structure of the sentences, and examining the interpretive traditions, the appropriateness and agreement of these two in the multiple meanings of the verses proved. This research, which has been carried out with a descriptive and analytical method, comes to the conclusion that interpretive narratives in accordance with the vocabulary and structure of the discussed verses, confirm the possibility of different readings and understanding multiple meanings from them

One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid.

The present study is a theoretical attempt to illustrate how Fillmore's Scenes and Frames Semantics (SFS) could be employed as a framework to portray the process of understanding and translating hybrid texts. It first reviews the origin of SFS; then it maps SFS onto Nida’s linguistic model of translation process and the Interpretive Theory of Translation; it examines in the next section, within the framework of SFS, different forms of understanding and translating hybrid and pure texts with reference to the selection of linguistic frames and more importantly the activation of scenes. The paper explains all four processes of hybridization, dehybridization, rehybridization and hybridity preservation using SFS. The study concludes that, although hybridity is a complex phenomenon, Fillmore’s scenes and frames semantics can adequately explain and justify its different aspects and manifestations. Moreover, it revealed that understanding, seen in SFS model, has an element of individuality and this gives rise to a broader perspective on translation where there can potentially be as many valid translations as there are translators. This has significant implications for our conception, analysis and assessment of translation.