درخت حوزه‌های تخصصی

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and then tested using multiple regression model based on panel data techniques. The results reveal that earnings management is significantly associated with surplus free cash flow. Furthermore, the findings confirm that auditor size exerts no significant impact on the relationship between surplus free cash flow and corporate earnings management.

Purpose: Nowadays, participation and involvement have attracted serious consideration in all aspects of life, schools of thought, and religions. This issue is more intensely emphasized in education and parental involvement in school curriculum due to their knowledge of the interests and needs of their kids. Methods: the comments and ideas of curriculum experts were collected and analyzed through Delphi technique in order to conduct the present study and determine the significance of parental involvement and its components in the design and implementation of curriculum. Sampling was done using snowball technique and its volume was determined through saturation law. Findings: The main findings and components of this research include the necessity of parental involvement as an essential source of information. Conclusion: parental involvement as an essential requirement of today’s education, recognizing strong and weak points of the plan, providing necessary context for the participation of involved individuals and components, empowering curricula, realizing Islamic teachings and social customs, involvement as a social necessity, more precise and effective recognition of social norms, recognizing natural situations and necessary equipment, creating optima conditions for training an enlightened generation, removing the defects of involvement-free education, and establishing more cooperation among administrators and recovers of educational services.

Teachers of English to Speakers of Other Languages (TESOL) assume different roles amongst which is leadership. To lead effectively, they need to possess some significant awareness of the language in order to adequately respond to learners’ needs. One domain of awareness is the ability to distinguish between structurally similar, yet semantically different structures. This study set out to assess ESL teachers’ level of semantic awareness in view of establishing their readiness to meet learners’ needs within their Zone of Proximal Development (ZPD). The Follow-up Explanatory Research Design was used. Data on the cognitions of ESL teachers were elicited from a questionnaire survey while a test was used to quantify ESL teachers’ language awareness levels in the domain of semantics. The quantitative data from the test were analyzed using frequencies and simple percentages while the qualitative data were analyzed using the framework of Content Analyses. The findings reveal that though ESL teachers overestimate the level of their knowledge base in components that have a bearing on semantics awareness, a majority of them do not wield beyond a fundamental level of awareness as concerns applying that knowledge to differentiate the meanings of structurally similar pairs of sentences. It is therefore crucial for English language pre-service and in-service teacher training to seek ways of enhancing the professional knowledge base of ESL teachers especially in domains that are critical to establishing differences between pairs of sentences that tend to be similar.

  سرمایه انسانی بیشتر در بهره وری، رشد اقتصادی، بهبود و تامین کیفیت زندگی بهتر در جهان می شود. توسعه منابع انسانی به معنای هر فعالیتی است که برای بهبود و ارتقای شایستگی های حرفه ای از طریق بهبود دانش، مهارت ها و نگرش های آنها طراحی شده است. مدیریت منابع انسانی در مدارس بر اساس جایگاه و نقش مهمی که در توسعه سیاسی، اجتماعی و فرهنگی، مهم است. هدف از این پژوهش طراحی مدل سازی توسعه منابع انسانی در مدرسه با نظریه نظریه پایه (GT) بود. بر این اساس ابزار مصاحبه طراحی و در مرحله بعد با شرکت کنندگان در پژوهش انتخاب و مصاحبه در مورد تجزیه و تحلیل قرار گرفت و بر اساس نتایج تحلیل داده ها موضوعات بررسی و ارائه شد. شرکت کنندگان در این پژوهش 25 نفر از کارشناسان پرورشی شامل معاون وزیر، مشاور وزیر، مدیرکل ستادی وزارتخانه، رئیس سازمان آموزش و استان و مدیر مدرسه بودند که در زمستان 1398 با آنها مصاحبه شد. این مطالعه با نمونه هدف آغاز شد. ورود، تحصیل تخصصی با مدرک کارشناسی ارشد، سابقه کار در سطح وزارتخانه، معاون وزیر، مدیر کل و رئیس سازمان استان بود. و حداقل 10 سال سابقه مدیریت در مدارس با جمعیت دانش آموزی بالای هزار نفر. گروهی که به اشباع داده بودند بر اساس نمونه گیری نظری ادامه دادند. ابزار جمع آوری داده ها