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In the Qajar period, unlike in the past, the formation of a new educational system coincided with the creation of special educational spaces and places. The present study aims to analyze the genealogy of the morphology of the new educational space and the power that make a special function through architecture, organization, and arrangement of educational elements. For this purpose and inspired by Foucault's genealogy, after analyzing the contexts and degree of homogeneous of those schools, and analyzing historical reports and archival documents, it was concluded that a new understanding of the order and discipline of affairs and the uniformity of the elements manifested in the will of the uniformed army and the powerful government, willingly or unwillingly, became the most important feature of the new educational spaces that were being formed. The technology of disciplinary power by fencing, networking, functionalizing spaces, and using rows, tried to put the mind and bodies of the subjects under the same supervision to prepare them for the new order that was emerging. Later, the subjects by playing their role became a tool to advance plans and achieve goals that were unimaginable for both statesmen and the society. [ABSTRACT FROM AUTHOR]

This study examines for the first time anomaly of accruals from the perspective of investment-based asset pricing theory. According to investment-based asset pricing theory, financial inflexibility can be the cause anomaly of accruals. According to the research literature three related sources of financial inflexibility are identified, we created a composite inflexibility index, based on the variables of investment irreversibility, leverage and financial constraint. In order to achieve the research goals, 5400 Month-firm is used during the period from 2008 to 2017. To test the research hypotheses Fama and French three-factor and four-factor of Polson, Fuff and Gray models are used. The models are fitted once using pooled data, then using time series methods.The results of the research show that the financial inflexibility leads to a positive risk premium in the stock level and investment portfolios and firms with low accruals gain higher future returns than firms with high accruals to compensate for the risk of financial inflexibility, Finally the positive (negative) relationship of the factor of financial inflexibility with inflexible portfolios (flexible portfolios) indicates that financial inflexibility independently subjects firms to common shocks. [ABSTRACT FROM AUTHOR]