Purpose: Reporting is one of the most basic functions accounting information system. Financial entities transferred to financial statement users through reporting function. Also, audit process, which ensures reliability system, ends with reporting. In today’s world changes in economic, cultural, social, and technological areas, standard approach has changed, scope activities expanded diversity ...

Comparison of brain function between children and adults with autism provides an understanding of the effects of the disorder and associated maturational differences on language processing. Functional imaging (functional magnetic resonance imaging) was used to examine brain activation and cortical synchronization during the processing of literal and ironic texts in 15 children with autism, 14 c...

We explored the differential impact of auditory information and written contextual information on the recognition of verbal irony in spontaneous speech. Based on relevance theory, we predicted that speakers would provide acoustic disambiguation cues when speaking in situations that lack other sources of information, such as a visual channel. We further predicted that listeners would use this in...

Recent authors have suggested that Kierkegaard’s pseudonymous writings are fundamentally ironical, and that it is mistaken to see them as containing philosophical and theological claims. Rather, the point of these writings is to show that the really important theological and philosophical truths cannot be expressed. I argue that such interpreters are correct to see pervasive irony in Kierkegaar...

Coulson’s (2001) analysis of humor as “frame-shifting” is extended to irony and compared to other current theories of humor and irony, including Giora’s (2003) graded salience model. It is argued that the effects of humor and irony often depend on a subversive relationship between the initial and alternative frames, which adds to both cognitive and social meaning; understanding these effects re...

The purpose of the series is to make available to specialists and the interested public the results of research that, because of its unconventional or controversial nature, might otherwise go unpublished. The editor actively encourages younger, not yet well established, scholars and independent authors to submit manuscripts for consideration. Contributions in any of the major scholarly language...

Starting from Flusser’s most explicit statements about irony, self-irony, and the Devil, I try to make some sense of relations, in thought, between language, reality scepticism. And, perhaps importantly, clarify notion role philosophy proper. This analysis will bring us a puzzling spectrum see hovering over ideas: eradication boundaries ontological ethical. That is what call radical immanent mo...

linguistically, deviation is one of the words’ resurrection aspects that breaks the surface structure of words, not their deep structure, and makes the audience to experience a literary pleasure. this study is a descriptive analysis of deviated ironies in ibn-e-farez and mowlavi’s divans. in addition to artistic and aesthetic aspects, as the study shows, ironies have been used in the works of t...