Words, such as Modernism and postModernism, has been used extensively in literature and everyday conversations. However, fundamental concepts and beliefs have largely forgotten the narrow and condence definitions. This paper, based on a library and interpretive method, aims to explain the roots of Modernism and postModernism in the development and development of financial accounting concepts. Therefore, the purpose of this research is to study the variables related to Modernism and postModernism in the development of financial accounting concepts. Hence, in this paper, while describing the above-mentioned concepts, the role of Modernism in general and postModernism in particular are discussed in the development of financial accounting. Evidence of this paper suggests that the advent of bookkeeping and the formation of financial accounting was initially based on the concept of Modernism. But postModernism had a wonderful effect on the development of financial accounting concepts.

Modernism is one of the most significant and informative books written in the field of literary theory and criticism. It is an easy-access, wide-ranging and efficient book that tries to explore different aspects of Modernism and its neighboring concepts. Despite its limited space, it has fully rendered the humongous burden of Modernism and demonstrating its various aspects. The book comprises an introduction and three main chapters. It starts off with a set of definitions for Romance, Realism, Modernism, and PostModernism. Childs endeavors to approach the discussion in a comparative light, particularly the comparison between Modernism and PostModernism in the introduction. The book is more concerned with the close analysis of movements in contexts and literary works rather than entangling with pure abstract definitions. The discussion about Modernism is accompanied by adjacent movements such as PostModernism and Realism and marginalized points are included as well. Instead of coming up with rock-solid definitions, Childs seeks to look for traces of each movement in the other and how these terms are overlapped and intertwined.

The negative impacts of Modem architecture and planning is experienced both in developed and developing countries. According to morphology scholars, the most appropriate way to avoid the historical discontinuity is to draw on the experience and values inherent in physical structures of the pre- modern city. An effort should thus be made to develop urban spaces with human scale, impressive environments and a sense of place. Drawing on the principles of spatial formation, the modern architecture and urban design in Iran tries to improve edges, skyline, corners, and other attributes in the image of the city- the principles which have been neglected for long. As an implementation policy, reconstruction of Modern architectural values is the key to establishing morphological values, spatial order and identity in the Iranian city. This also concerns functional aspects and promotes concepts such as public territory and appropriate urban activities.

This article studies the impression of television Modernism. Sociological studies in the field of the influence of television have paid little attention to the dissemination of the modern culture. The main issue in this research is that whether television has been an element of inculcation of the modern culture in people or not. Questionnaire and interview technique has been used in this survey as a method. The sample bulk included 1047 individuals form the families residing in 22 districts of Tehran. The result of the research reveals that television has been an element of dissemination of the modern outlook. This result turns more meaningful in view of the content of programs.

The relationship between tradition and modernity is one of the subjects that dealing with it, in all fields of knowledge of the modern age and also in the methods of confrontation of the western culture and civilization with other cultures and civilizations, is inevitable. In this article after giving the definitions of tradition, Modernism, post-Modernism and characteristics of traditionalist, modernists, and post- modernists, based on the view of the great thinker martyr and the effect of its holism over other sectors have been the principal cause of challenge between the tradition and modernity in the western civilization. From his point of view this challenge cannot be seen in every culture and civilization. In the western world some events led to the perception of the universe and the human being. The way out of this challenge is to separate the sacred and unscarred parts of the tradition and paying attention to different parameters of mankind entity.Tradition in its specific sense forms a solid foundation for every culture and civilization.Furthermore, it has been pointed out that the post-modernist human, although has criticized most principal thoughts of the modernists, but because of his negligence in dealing with the causes of the crisis facing modernists, has been misled and trapped in scepticism and relativism and deprived from the peace resulting from the real science and the strong foundations of the tradition.

This article, briefly, reviews the view points of Talebov on different aspects of the new European culture and civilization, freedom, democracy, science, teaching and colonialism. Talebov’s view point on the way the Iranians faced western civilization and westernization, is also reviewed briefly, to define his role, position and effect on "westernizations dialogue "in twentieth century Iran.

The radical groups like ISCS are emerged in a region of the world that their political agents have no modern experience of governance. In this situation, they applied incorrect policies, and this leads to more conflict and hostility in their country and region. Although these groups use the modern concepts, they cannot act according to the modern political language. The result is a kind of naï ve and primitive nationalism that in companion with the recent changes in the world and in the Arab region (2011) has created big challenges for all actors. In fact, in the lack of modern political organizations some of these non-governmental groups try to stablish their own political order in the region and define new border for their existence. These groups define the Modernism in a reactionary form. Some researchers may consider ISIS as a new generation of previous radical Islamist group, but it seems that it roots in Modernism and postcolonialism. Based on these roots it can be known as a “ reactionary modern” group. The main argumentation of this paper is based on this view that the ISIS is a modern group that emerged in modern situation and in reaction to it; so it cannot be considered as traditional movement. In a comparative method, ISIS will be studied with the example of Nazism. By outlining their differences and similarities we can reach to a better understanding of ISIS and whole Salafi group in the region.

Post-Modernism suggests a revolutional view in the field of social science. This approach questions the validity of modern science and objective knowledge. With a paleological reflection, many have sought roots of postModernism in humanism and emphasize the role and impact of its terms and concepts in restructuring social science. They also strive to demonstrate how postModernism's conflict with rationality has influenced all practical fields; for instance, by questioning awareness and logical subject in psychoanalysis, by challenging the bureaucratic and hierarchical decisionmaking structures in politics, and by supporting regional culture in contrast to universal culture in anthropology.

The article examines the effects the television exerts on Modernism through its audience. In studying the audience factors such as the degree of exposure to the media, the content of exposure, the varying socio-cultural backgrounds play a central role in efficacy of the message. The above perspective has seldom been considered in domestic Iranian research. The basic question of this research is to understand how a type of audience activity influences television impact's on Modernism. Therefore, it is necessary that the relationship between television and Modernism be specified within the sample population. Then, one may go on studying the audience's role and position in such a process. This is a survey research, which includes a sample of 1047 taken from households residing in Tehran's 22 city districts. The findings show that television impacts audiences differently, given their various socio-cultural groupings.