درخت حوزه‌های تخصصی

This study aimed to investigate the effect of task-based language teaching on news-story writing in Iranian EFL context. To this end, a quasi-experimental, pre- and post-evaluation research design was employed. First, 78 Iranian BA sophomores majoring in translation at Islamic Azad University, Hamedan Branch, were selected through convenient sampling as the participants of the study. They were then randomly divided into two treatment and control groups--task-based group (TB) and conventional teaching group (TC) respectively. Both groups were initially given a test on news story writing to measure their writing ability at the pre-treatment stage. Then, the control group was taught through explanations abstracted from some deductive plans and reading-oriented method of teaching news story structure. The other group was exposed to a six-weak TB treatment based on Willis’ TBL framework. The post-treatment researcher-made test was then administered to compare the participants’ writing progress. The obtained statistical results showed that the employment of the task-based language learning scenario does not lead to an overall significant improvement of Iranian EFL learners’ performance in news-story writing as compared with the conventional teaching of the same skill. This is perhaps due to learners’ negative attitude towards TBLT, which originates from the inconsistency of TBLT with the educational philosophy in Iran. Therefore, TBLT programs may need to be modified on the basis of the local and traditional specifications of the education in the target community to be able to develop the learners’ news-story writing skill.             

The present study aimed to identify the most effective causes of conflict of interest by examination of accounting literature and expert consensus. Understanding these factors, using cognitive psychology theories, can lead to a model for reducing conflict of interests. The dignity of the audit profession depends on fair and proper professional judgment by auditors, and achieving this requires identification and controlling of the key factors affecting judgment and decision-making. When auditors intentionally or unintentionally accredit financial statements in line with the opinion of their employers, public interests and the auditing profession are at serious risk. Several factors that can categorize into seven categories of structure, community, culture, environment, personality, audit firm characteristic, and ethics and behavior are rooted in a conflict of interests. However, no comprehensive research examining all the above factors and identifying the most effective ones has been done so far. By reviewing the research literature, major and minor factors were identified in domestic and foreign sources. Ten expert auditors were selected by the snowball method and interviewed. The considered major and minor factors were selected from among the introduced factors, and a questionnaire was sent to the experts using the Fuzzy Delphi (Screening) method. The results of the above statistical analysis identified eighteen of the most prominent sub-criteria of the factors affecting conflict of interests and identified structural factors the highest rank in this classification, which was agreed by the experts.

There are many factors affecting Foreign Direct Investment inflows into the countries. One of them is Special Economic Zones that encourage Foreign Direct Investment inflows and achieve remarkable results in the world. Special Economic Zones are defined in the United Nations Conference on Trade and Development as the regions where production, trade and storage are not limited to time and are exempt from customs and taxes. This study analyzed the relationship between the Foreign Direct Investment inflows of Turkey, the Foreign Direct Investment inflows of the World and the number of the Special Economic Zone types analyzed using the Autoregressive Distributed Lag Method from 1980 to 2019. The results show that Foreign Direct Investment inflows of the World have a positive and significant effect on Foreign Direct Investment inflows Turkey in the long term and the short term. Also, the number of total Special Economic Zone has a positive and significant on the Foreign Direct Investment inflows of Turkey. Foreign Direct Investment inflows of Turkey increase 1.01% and 2.58% in long term and short term, respectively when the increase is 1% in the number of total Special Economic Zone. Moreover in this study, a number of the Special Economic Zone types such as OIZ, TDZ, FZ have been analyzed .

Protecting shareholders’ rights today is considered a practical competitive function at the level of capital markets, which is based on transparent and coherent actions within the framework of laws and regulations. In other words, the more the level of company operations is based on regulatory and legal procedures, the more level of protection of shareholders’ interests can be expected to be observed more uniformly by companies. This study aims to design a forensic accounting model focusing on protecting shareholders’ rights of petrochemical companies. The collection tool based on the analytical nature of the research consisted of two parts: evaluation checklist and matrix checklists. In fact, in order to promote the level of innovation in the relationship between forensic processes and quantitative accounting to collect data for the development of the forensic accounting model, through meta-synthesis and Delphi analysis, the components and propositions of forensic accounting were determined in the qualitative section, focusing on the protection of shareholders’ rights; then based on the matrix checklist, the most influential research propositions were determined through the analysis of fuzzy networks. The research results in the qualitative part indicate the existence of three components of structural mechanisms; it was the meta-structural and legalization of forensic accounting to protect shareholders’ rights, which was approved in the form of 18 statements. Further, the results in the quantitative part concerning the analysis of fuzzy networks were identified. The most effective component of forensic accounting in the protection of shareholders’ rights was structural mechanisms, and the most influential statements of forensic accounting in the protection of 

One of the most important models of motivational approach and avoidance, in recent decades, is the model of behavioral activation system (BAS) and behavioral inhibition system (BIS) presented by Gray. The present study aimed at comparing the group metacognitive therapy (MCT) and group mindfulness acceptance and commitment therapy (MAC) on BAS and BIS of anxious professional football players in the U-19 league in Tehran. Participants in this study were 60 football players in professional football leagues in Tehran. These participants were entered into the assessment stage, and after obtaining informed consent, they were randomly assigned to one of the three experiment groups of MCT, MAC, and WL. The participants completed Jackson’s revised 5-scale of rewarded sensitivity theory in pretest, posttest, and three months follow-up stages. The results of the present study demonstrate that MCT and MAC can make some changes in BAS and BIS among anxious football players. MCT has been more affecting on BIS than both other groups. According to these findings, it would ensure that football players affected by anxiety can take the opportunity to gain advantages from such third-wave interventions.

The purpose of this study was to identify barriers to the development of the electronic-marketing in the sports industry. The present study is a correlational and applied one. The statistical population consisted of 203 individuals including university faculty members, experts, managers of sport federations, members of sport federations board, and experts in e-marketing. The available non-random sampling method is also used in this research. Moreover, data collection tool was a researcher-made questionnaire that was extracted from two external articles. Besides, ten experts in sport management confirmed the validity of the questionnaire. The reliability of the questionnaire was likewise calculated using Cronbach alphas test. Confirmatory factor analysis and structural equation modeling were used to analyze the questionnaire data. The results showed that sports marketing barriers were cultural and social, technical, legal and organizational, high cost, limitation of government support, lack of information, low skills of staff and finally security threats. It is suggested that the policy makers of the country's sports industry consider these barriers before developing strategies for developing e-marketing capabilities.