The polite listener In England stares at the speaker attentively and blinks his eyes occasionally as a sign of interest. That eye-blink says nothing to Americans, who expect the listener to nod or to murmur something such as "mm - hmm”. And in some parts of  Far East, it is impolite to look at the other person at all during conversation.It is often argued that, in teaching foreign languages, CULTURE and language are interwoven in a way that it is not possible to present language without its CULTURE. However, until a new method of teaching language, called communicative approach, which is sociolinguistically oriented, had not come into existence, this belief was not used to be observed in textbooks and language classes. This method intends to create situations in the classroom in which foreign language can be used as naturally and authentically as the native speakers of target language use it for communicative purposes.The problem of teaching CULTURE, nevertheless, does not end here. Nowadays, foreign languages are taught with different and varied objectives. Is it necessary for all foreign language learners to get familiar with the CULTURE of foreign language they are supposed to learn? As Schumann (1984) claims, is it true that second language learning is impossible, unless one gives up his/her own native CULTURE and adopts the CULTURE of foreign language community? What are some relevant issues regarding teaching English in Iran? These are actually some basic questions raised in this article. Whereas definite answers are not necessarily provided in this paper, some areas of research related to CULTURE, and teaching foreign language are put forward.

Resistance is one of the fundamental Quranic values in the cause of the development of the ISLAMIC society and the formation of the ISLAMIC civilization, which means standing and resisting against something has upset the balance in internal and external dimensions. The formation of this value in the society as one of the methods of the conventional model of human life in the fields of human life; So that its manifestation can be observed in the totality of social behaviors, it is called the CULTURE of resistance (Problem statement). The purpose of this article is the achievement of the engineering process of this value in a society based on the growth-oriented thought (ideological) system of the Holy Quran (Purpose). Now the question is what process does the Holy Quran propose in order to engineer the CULTURE of resistance in the society? (Question). The necessity of examining this issue is clear considering the emphasis of religious teachings on this value and the need for ISLAMIC societies, especially considering the current conditions of Islam and the need for convergence and coordination between the resistance front (Necessity). The research method in stating the engineering process and its components is qualitative content analysis with an analogy approach (Method). The findings of the research show that the engineering process of resistance CULTURE is based on a self-awareness and purposefulness, according to the idea of Quranic growth, in a three-stage process that leads to the happiness of man and human society (Conclusion).

The imposition of more economic sanctions on the state and the reduction of oil incomes in recent years have directed attention towards tax and collection of more tax revenues; therefore, the recognition of the determinants of tax evasion is necessary. The decision of taxpayers for tax compliance or evasion is a function of multiple variables. The “ CULTURE” variable is a determinant of the tax payer’ s behavior for paying or evading the payment of the tax; and accordingly, the present work is to analyze the link/s existing between organizational CULTURE and tax evasion. In terms of purpose, the present study is applied, methodologically, it is descriptive (survey), and concerning the relations between its variables, it is correlational. The companies admitted to Tehran Stock Exchange make the statistical society of this research, and eventually, 110 companies meeting some specific criteria were chosen in this regard. The data collection tool included Hofstede’ s Standard Questionnaire (1980) on the cultural organization and Craw Standard Questionnaire for tax evasion (1994) devised based on Likert five-value scale. Once the reliability and validity of the questionnaire were confirmed, it was handed to the top heads of the related companies and the required data were collected. The research data were analyzed using structural equations modelling. The results of the study suggest that organizational CULTURE has a significant impact on tax evasion. Uncertainty avoidance and big power distance lead to the increase of tax evasion, nonetheless, democracy lowers tax evasion.