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The present study scrutinized the probable significant correlation between Iranian language learners’ emotional intelligence (EQ) and reading proficiency. Moreover, the significant predicting role of the participants’ EQ for their reading comprehension proficiency was investigated. To this end, 196 Iranian B.A. English language teaching students at Islamic Azad university of Neyshabur attended the study. They formed unequal proportion of gender. The study followed a quantitative descriptive design, in which the significant correlation between the variables and the significant predicting role of EQ were investigated. As the normality of data was proved through Kolmogrow-smirnow test, the parametric statistical analyses, including descriptive statistics, Pearson correlation coefficient, independent sample T-test, and linear regression analyses were employed. The data collection instruments were an ETS TOEFL reading comprehension test and Bar On’s (1997) inventory of emotional quotient. The findings demonstrated significant positive correlation coefficients between the participants’ reading proficiency and overall EQ as well as most of its subcategories. Three highest positive significant correlation coefficients were seen among the participants’ reading proficiency level, happiness, problem-solving, and emotional self-awareness successively. The results of linear regression analysis also reflected that EQ significantly predicted the participants’ reading proficiency. No significant differences were found between the genders concerning EQ. The findings laid emphasis on the influential importance of psychological non-linguistic factors in improving linguistic competence of language learners. Language teachers should be acutely conscious of the highly influential role of psychological paradigms in boosting language learning process of language learners.

Tax is one of the primary sources of government revenue which is a principal part of the government budget and is considered an inevitable part of corporate payments. The Board of directors is one of the chief decision-making groups in determining corporate tax avoidance. Therefore, the relationships seen in the form of a social network between the board members of various companies can affect the tax policy of companies. The primary purpose of this study is to examine the structure of relationships between companies based on their joint board members and to detect the relationship between the companies position in the network of board members' relations with their tax planning activities. The statistical population of this research was all companies listed on the Tehran Stock Exchange from 2011 to 2020. The social network analysis approach developed on graphic techniques based on graph theory and regression analysis was used to conduct the research analysis. The research results show that some companies active in the Tehran Stock Exchange have a better position than other companies in the network. In addition, evidence showed that the status and position of companies in the network of relationships could affect the extent of their tax avoidance.

Paying attention to special opportunities and trying to enumerate existing capabilities at the heart of regions by using the scientific and technological capacities available to them are some of the instances in which the shortfalls in development programs can be eliminated and the way can be paved for a balanced progress at the local level with the fair distribution of opportunities. To this end, a transition from first (Education oriented) and second (Education and research oriented) generation universities, towards third generation (3G) universities which, in addition to education and research, actively seek to impact society and the economy, is one of the most central issues which can bring about full scale, dynamic, and sustainable progress in the regions based on science and technology. As a first step in the present research, attributes in third generation universities impacting regional progress have been examined by studying the resources. Using the Delphi method and Shannon’s entropy, the mentioned components and their weight were examined based on the opinions of 63 well-known experts active in the national oil industry and specialists in universities, and research, science and technology centers affiliated to the industry. Twenty-eight basic components and six principal components were approved in the survey of experts. Of these, three were prioritized and given weight in the following order: 1) Formulating regional endogenous innovation and value creation ecosystems, 2) designing and implementing a regional skills, education, and training system, and 3) developing organizational capacities according to the new functions of regional universities.

In the 2000s, some projects were defined to export Liquefied Natural Gas (LNG) in order to increase Iran’s presence in gas export markets. However, despite the initial planning until 2020, when this research was conducted, none led to a result, and Iran could not play a role in this market. Delay in executing these plans will lead to losing the opportunity to use the joint South Pars field and billions of dollars of foreign exchange earnings. The purpose of this study, which was conducted 2019 to 2020, is to identify the factors leading to the failure of Iran’s LNG projects. In order to identify and prioritize these factors, the opinion of experts and the Fuzzy Delphi technique is employed. Investigating the condition at the national and international level indicates that some factors have prevented all of these projects from being successful, including political issues, international sanctions on Iran, lack of domestic capital, lack of appropriate foundation for attracting foreign investors, constraints of domestic rules and regulations, especially in the upstream sector for choosing the contract format, not having access to the liquefaction technology, and the issues pertinent to marketing, and the most important one, lack of suitable commercial structural design. Identifying these factors and planning for tackling them is the key to escaping this current situation and a guide for prospering in future projects of the country.

Oil and gas industry play a crucial role in the developed and developing countries’ financial and economic development. Resource rich countries are extremely dependent on oil companies for the extraction of petroleum resources. Governments decide which company has the right to extract the petroleum. However, according to the principle of permanent sovereignty over the natural resources, awarding the right to petroleum resources shall be exercised in the exclusive right of the people. Safeguarding the people’ right, governments are required to design both regulatory institutions and governance for develop, enforce and review of awarding regulations. For this reason, the present article analyzes the regulatory authority of petroleum right awarding in Iran. By reviewing the existing laws and regulations we conclude that the current status is chaotic and intricate due to the multiplicity in awarding regulators and inadequate governance. It is recommended to establish an awarding regulator based on the principles of regulatory excellence.

Introduction: Abortion is related to local ethics and is one of the situations in which all conditions and cases should be taken into account. In this article, by examining John Dewey's opinions about Kant's contextualism and deontology, the issue of conflicts and moral duties in abortion was investigated. Material and Methods: The research method is the logical analysis of the opinions of these two thinkers. Conclusion: It seems that based on Kant's duty approach, it is not possible to provide a general rule for abortion, and this depends entirely on whether we accept the fetus as a person whose criterion is reasoning, feeling and receiving experience or not. But according to the analysis that Dewey's contextualism claims, if a general rule can be used to make the right decision for a person that results in the most virtue and action, then the general rule is also one of the conditions and environment that the person has in the issue (abortion) deals with it and makes a moral decision based on them. From Dewey's point of view, if our non-abortion is a valid reason that can be followed and we are born, we should not end any pregnancy. That is, if the fetus produces the truth that can be followed by surviving, then abortion is immoral. Therefore, in general, the duties towards the mother and the fetus are different in terms and contexts, but the duties that man has towards himself and the principle of humanity give him general principles for action Article number: 4