درخت حوزه‌های تخصصی

Computer-Assisted and Web-Based Innovations in Psychology, Special Education, and Health edited by James K. Luiselli & Aaron J. Fischer. London & San Diego: Academic Press, 2016. 408pp., $74.95 (hardcover), ISBN 9780128020753

According to accounting literature, value relevance of earnings is caused by the relationship between earnings and return. Had the earning response related to negative returns exceeds positive ones, it can be concluded that management has in fact revealed the bad news via conservative methods; this influences the relationship between earnings and return, which increases the amount of value relevance of earnings. Researches show that disclosing policies (the relationship between earnings and return) of business firms are sensitive to business cycles, thus it can be argued that if the business cycle faced contraction or expansion, the reaction of earnings against negative returns would differ comparing to positive returns. The aim of this research is to assess accounting conservatism and value relevance of earnings in business cycles. The samples of this study are 100 companies listed in TSE; their information for the period of 2007 to 2016 were tested. The results from regression test demonstrate that accounting conservatism and value relevance of earnings is much higher in contractionary economic cycles comparing to any other economic cycles. This result is pursuant to Jenkins et al (2009) research

Purpose: The purpose of this study was to investigate the effect of teaching critical thinking on meta-cognitive awareness and epistemological beliefs of high school students. Method: The present study was a semi-experimental study with pre-test, post-test and follow up with a control group. The statistical population of this study was all second-grade high school students in Zahedan. The sample consisted of 30 subjects who were selected by randomized cluster sampling and were randomly assigned to either experimental (15 subjects) or control (15 People). The data collection tool was a meta-cognitive awareness questionnaire by Shrow and Denison (1994) and an epistemological questionnaire (EQ) (Schumer, 1990, 1993). At first, subjects of both groups were pre-test and then the experimental group received 12 critical thinking training sessions. While the control group did not receive any intervention. Finding: for analyzing the data, covariance analysis was used by SPSS software. The results showed that there is a significant difference between the mean scores of meta-cognitive awareness and epistemological beliefs in the experimental and control groups in the post-test (P <0.01). The effect of teaching critical thinking on metacognitive awareness and epistemological beliefs of students in the follow-up phase has continued. Conclusion: teaching critical thinking was effective on metacognitive awareness and the epistemological beliefs of students. Teaching students to improve the effective use of abilities, improve their performance and provide them with reasonable decision making and thinking.