Rhetorical figures have been the focus of rhetoricians' attention since the ancient era; they have also classified these figures differently. Even before division of rhetorical devices into three branches of meaning, expression and rhetoric, this attention has been prevalent. Among others Ibn-e Motaz, Qodamat, Ibn-e Rashiq and Ibn-e Sanam Khafaji did some studies in this area. After differentiating Sciences of Rhetoric from one another, in the 7th century, Sakaki divided rhetorical figures into figures of speech and figures of thought. In the contemporary era, there are other classifications which are based on the past ones, except for some additional points which is the outcome of recent linguistic discoveries. Modern poetry, and the figures of speech employed in it, has drawn our attention to another classification that is the division of figures of speech on the basis of their associations (similarity, contiguity, and opposition).After studying the historical classifications, this article attempts to classify the figures of speech on the basis of various classifications of associations.

Introduction: Gathic texts are a collection of religious songs of Zarothustra who lived about 1200 BC. Of the seventy two hāts (stanzas) of Yasna (one of the five chapters of Avesta), seventeen hats belong to five Gāthas. These seventeen hats have been classified into five categories based on their syllabic meter and the number of the song: 1) ahunavaiti, 2) ushtavaiti, 3)spanta.mainyu, 4) vohu.xsheara, and 5) vahishtoishti.Method: This study is a text analysis based on modern definitions of figures of speech, so explication de text is used to analyze the translation of Gathas. Discussion: Fourteen different figures of speech were analyzed in this paper such as: congeries, oxymorons, rhetorical questions, conglobation, apostrophe, allegory, debate, invention, allusion, decorum, and conceit. Most of the stanzas of the first four Gāthas are addressed to Ahura Mazda invoking and glorifying him, and communicating with him about both spiritual and worldly subjects, such as the elimination of evil in the world and the freedom from evil in the after-world. The nature of the Gāthas is mystical but formal poetry plays an essential part in them. The fifth Gātha shows the nature of Gāthas as didactical poetry.

Hafiz owes a lot to his predecessors; yet a distinguishing feature of his poetry is the ambiguous language he has employed. Thus, the most essential thing would be to analyze his language skills which are manifested in syntactic, semantic and rhyme maneuverings as well as in his choice of words and their relevant phonetic significance. This articles intends to show the poet"s literary talent in applying such figures of speech as puns, D"insinuation de la Convenane, congeries, paradox, quibble, and oxymoron, to name but a few. Prior to presenting such proofs, however, the paper examines seven books either by Hafiz"s predecessors or by some contemporaries to show how varied views are on such definitions and to make it clear that there are no unanimously specific set of rules governing the whole definitions, their variety and their divisions in different periods of Persian poetry.

The Koran is a strong and stable text, replete with literary beauties. Rhetorical techniques and methods are eloquently used in the context of its chapters and verses. In this article, examples of rhetorics in the Koran have been identified through a rational system and have been examined against the works and views of Islamic scientists. The main purpose has been to familiarize researches and scholars with the beauties of the Koran so that they can understand their deep meanings.This original study is a qualitative-descriptive research. The population includes all the verses; the sample consists of the verses in which rhetorical examples are significant. The research started with the reading of every single verse and the topic-related library resources. Rhetorical instances were extracted, written on note cards, and analyzed.According to the findings of this research, it was concluded that most figures of speech in the Koran primarily include rhyme, pun, repetition, and epanorthosis, and secondarily consist of commitment, antimetabole, balance, crossed rhyme, symploce, and metathesis. Also, the organization of the text is based on the combination method of words and expressions and the stability and consistency of discourse originating from the natural use of these figures in the verses. This is why the Koran is eloquent, expressive, and extremely fluent and rhetorical.

Forecast of cash flows is important for users in the inside and outside the organization. The most important objective of financial reporting is to provide information to forecast cash flows is presented. The purpose of this study is The Comparative of Accruals Ability and Cash Flows Based on Original figures Versus Revised figures For Predicting Future Cash Flows. The statistical society of the research comprises those firms listed in The Tehran Stock Exchange and whose financial lists have been restated. To fulfil the research, data from 162 year-firm from the year 1386 to the year 1390 have been collected, The present research in terms of purpose is practical and is a descriptive-correlation research. The data are analyzed using the Eviews software. The method used in the resarch is the linear regression, and the Vuong test is used to compare the research models. The research results display that the restated accruals and the restated cash flows are, respectively, more ability of predicting the future cash flows, compared to the main accruals and the main cash flows.