درخت حوزه‌های تخصصی

This study, on the one hand, investigated whether or not strategies like Lexical Inferencing (LI) and Morphological Instruction (MI) can significantly affect English as a Foreign Language (EFL)learners’ reading comprehension, and on the other hand, it examined their effects on the learners’ vocabulary retention over time. For this purpose, 60 homogeneous EFLlearners were randomly assigned to two experimental and one control group each one consisting of 20 participants. After the pre-test, participants of the first experimental group received lexical inferencing strategy training for six 45-minute sessions. The second experimental group was also provided with morphological instruction for six 45-minute sessions and as for the control group, the participants followed their regular reading comprehension course without any specific strategy training. After the treatment, two post- tests with a short time interval were administered to the three groups and the obtained data were fed to different statistical tests to spot the probable differences among the three groups' first post- test performance as a measure of their learning differences and the second post-test performance as a measure of the learners’ vocabulary retention differences over time. Results of the paired t-tests for comparison of the within group differences showed that lexical inferencing instruction had statistically significant effect on EFL learners' reading comprehension development. On the other hand, it was found that morphological instruction had no statistically significant effect on EFL learners' reading comprehension development. The ANOVA analyses revealed that there was no statistically significant difference between the effects of lexical inferencing and morphological instruction on EFL learners' reading comprehension development. Furthermore, no significant difference was found between the effects of lexical inferencing and morphological instruction on EFL learners' reading comprehension development over time.

Due to the lack of paralinguistic information, politeness gains a considerable significance in telephone conversations (TCs). The use of politeness strategies can help interlocutors promote and/or maintain social harmony in telephone interactions. Using the Rapport Management Model proposed by Spencer-Oatey (2008), this study intended to primarily investigate the fundamental closing structures of TCs in Persian and English. Furthermore, it examined the effect of two contextual variables and time availability on the closing pattern sand length of TCs. To this aim, 30 English natives, 30 Persian natives, and 30 Persian EFL learners were selected. A Discourse Completion Test (DCT) of 12 scenarios was developed considering contextual variables and time limitation. The obtained results demonstrated that the CPT (closing implicative environment + preclosing + terminal components) closing pattern may not be applicable in every context. Furthermore, telephone conversers change the pattern and length of TC closing part to maintain their rapport based on the aforementioned variables. The findings of the present study can guide the researcher to follow more complete and perfect politeness models.

One of the goals of financial reporting is to provide the useful information in order to facilitate the decision making. Accounting information system is of high importance for the users to make specific decisions. The information should be analyzed to present the valuable information to the investors so that in this paper, the relative content and return additive with cash recovery have been addressed in the corporates of Tehran Stock Exchange. This research population includes the accepted corporates by Tehran Stock Exchange during a five year period (2010-2014). Finally, considering the research limitations and using the systematic deletion method, the information related to 109 corporates has been gathered and with respect to the defined goals, this research is regarded as an applied one. In terms of the research design, it is an event one because of background data and its deduction method is an induction and correlation one. Current study involves a primary hypothesis and six secondary hypotheses; here, a linear regression method has been used to examine the hypotheses. In order to analyze the data and test the research hypotheses, the software Eviews has been utilized.

The aim of this study was to investigate the relationship between growth opportunities, risks, and relative changes in the Company's cash assets. This study is a literature study and analysis was based on an analysis of panel data. In this study, a financial data of 112 companies listed in Tehran Stock Exchange during the period 2009 to 2014 have been reviewed. The results in relation to the first hypothesis of the present study suggest that between growth opportunities and significant relationship of changes in cash holdings is straight forward. Also according to the analysis done in relation to the second hypothesis, we determined that between now and the risk of changes in cash holdings is an inverse relationship.

<span>The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of Tehran stock exchange for the period 2009-2014 were used. To test them, the multivariate regression technique was applied to panel data. The results of the first hypothesis indicated that there was no significant relationship between the audit firm size and qualified audit report. According to the second and third hypotheses, there were significant positive and negative relationships between auditor's specialization in the partner level and audit firm with the qualified report, respectively. The fourth one regarding the relationship between the auditor's selection tenure and qualified audit report was rejected. The fifth hypothesis results also indicated that there was a significant negative relationship between audit fees and qualified audit report.</span>

The main objective of this research is the index of profitability on the capital structure of listed companies on the Stock Exchange of Tehran. Statistical population consisted of all above companies that 138 companies were selected in time zone of 2011-2014 after screening method (systematic elimination). The research method is descriptive and correlation and study variable is profitability index that was tested by statistical techniques. Research findings indicate that there is a significant inverse relationship between indicators of profitability and capital structure. Also, there is a significant inverse relationship between short-term and long-term profitability and debts