درخت حوزه‌های تخصصی

According to the domestic studies conducted on in the field of internal controls, the gap of providing models for identifying weak internal controls is felt completely. The present study is aimed at providing a model for assessing the quality of internal controls based on the characteristics of the economic unit, the characteristics of auditor as well as their expected goals in the Firm's listed in Tehran Stock Exchange. This model is designed according to quantitative criteria. To achieve the research’s goal, 86 Firm's from all Firm's accepted in Tehran Stock Exchange for the period 2012-2017 were selected and the research hypothesis was tested using the combined data approach. Given the research hypothesis that points out that the internal assessment model based on the characteristics of the economic units, the characteristics of auditor and their expected objectives may more accurately assess the quality of the internal controls, according to the significance level of less than 0.05, the independent variables indicate a significant relationship between the internal controls assessment model based on the characteristics of the economic units, the characteristics of auditor and their expected objectives as well as the weaknesses of the internal control of the Firm. Furthermore, the estimated coefficient of the control variables of the research indicates a significant relationship between these variables and the weaknesses of the internal controls.

Second language acquisition (SLA) research suggests that learners differ in the extent to which they can direct their attention to the meaning and form of the input. Among various factors responsible for this discrepancy, learning style by itself or along with other factors might influence the process, yet its impact has rarely been addressed in empirical studies. The present study aimed to investigate how learners with different learning styles allocate their attention to form and content when exposed to different input modalities. For this purpose, 73 male and female university students from three intact groups, participated in the research. First, the Ehrman & Leaver (E& L) Construct Questionnaire was implemented to determine the participants' learning styles. Then, the reconstructive Elicited Imitation (REI) Tests comprising a reading and a listening section were administered to specify how learning styles might allocate their attention if exposed to different modalities. Moreover, to obtain further evidence regarding how they would attend to the form and content, a structured interview was employed. The analysis of Chi-square showed that the atomistic learners processed the linguistic features more effectively while the holistic learners focused more on the content. The results further indicated that both types of learners had difficulty processing oral input, although the atomistic learners outperformed the holistic learners in attending to the formal features. Finally it was revealed that learning style is a crucial factor, directing the EFL learners how to divide their attention between form and meaning, but input modalities can only influence the process.