درخت حوزه‌های تخصصی

Governments always affect the economic environment as legislators in the field of business. The economic conditions governing the market and business require different conditions and contexts for decision making and corporate execution practices. Companies and managers administering them under environmental conditions, achieve their goals by employing various earnings management methods. Hence, the present study examines the effect of governments’ economic performance on the earnings management methods used in listed companies of Tehran Stock Exchange (2004-2016) for a sample of 16 industries and 271 companies. To test the hypotheses, multivariate regression model was used. The results showed that during the research period, companies managed earnings, and while more than 70% of companies used the accrual earnings management method, there was a relationship between annual economic indicators and real earnings management, and the change in general level of prices and the political connections of states have affected the relationship. Also, the accruals-based earnings management method occurred independent of annual economic indicators and there is a significant relationship between governments changes and earnings management methods.

The study aims at focusing on the relationship between motivation, culture, and success in foreign language learning in globalizing world. Many studies have been done to examine the relationship between them. The studies showed that culture can play a motivating role in language learning success. Considering Gardner's instrumental and integrative motivation, a learner with a high degree of integrative motivation is likely to make more efforts to form bonds with people of the target culture. To conduct the survey 48 students of Ardestan Azad University were chosen. Some activities and techniques were taken to promote their multicultural competence. In the first session a brief explanation was given to the students along with some questionnaires regarding cultural issues to answer. During 16 weeks of the semester students were taught and monitored through class discussions, essay writings etc. The goal of the activities was to encourage and estimate their respect, tolerance and empathy to people of different cultures. In the last session a questionnaire designed by the researcher was used to collect data. It was composed of three sections: 1) 11 statements about cultural issues to be rated with a likert scale of agreement (based on the Bennett's intercultural communicative model). 2) 10 rating questions (considering Byram& Risager's multidimensional model of ICC).  3) 5 open questions about their belief and behavior to elaborate on. The results showed that respect for others, adaptation and integration with people of target culture were the highest rated among others. An unexpected result was that there was no significant relationship between students' lesson scores and their attitude toward foreign language culture. This can be justified by globalization process by which "people of the world are incorporated into a single world society, global society". Therefore learners who belong to a global English-speaking culture are ready to suspend disbelief about others and adopt new cultural aspects while respecting and maintaining their own culture.

L’un des aspects modernes de L'Éducation sentimentale de Flaubert concerne l’insertion de l’Histoire dans son roman. La plupart des critiques modernes estiment qu’il a créé un « système » original pour éviter la présentation systématique de l’Histoire dans la trame romanesque. La critique moderne s’intéresse donc à la poétique de l’Histoire ou plutôt à un type de discours particulier grâce auquel Flaubert construit, déconstruit et reconstruit la réalité politique de son époque dans la fiction. Il s’agit en effet de tout un travail d’agencement et d’organisation que nous allons étudier dans cet article pour démontrer comment la révolution de 1848 est présentée tout au long du roman d’une manière fragmentaire à travers les scènes, les dialogues et les épisodes. Pour mieux cerner le problème, nous allons nous pencher notamment sur les procédés modernes que Flaubert invente pour abandonner le discours explicite de l’Histoire. Ces procédés lui permettent de laisser l’Histoire se raconter par bribes grâce à la focalisation interne et à la fonction narrative de la description. En fait, c’est à travers les passages descriptifs éparpillés que Flaubert parvient à marginaliser l’Histoire et la rendre de cette manière plus présente par son absence et peut-être même plus attirante pour le lecteur.