مطالب

Flipped learning is an instructional approach that underlines the efficient use of classroom time by shifting the conventional activities of learners and educators in and out of the class. In flipped learning, students' roles as passive listeners change to active participants in classroom activities. The present study was designed to build a model of flipped classroom instruction (FCI) for the general IELTS writing. Additionally, this research intended to examine if there is a meaningful difference between the students’ general IELTS writing scores in the flipped class and those in the conventional class. An FCI model was carefully developed based on the thematic analysis of the previous flipped classroom studies about writing. Then it was operationally explained for a general IELTS writing class. The participants of the study consisted of 100 male and female Iranian EFL learners. Fifty learners were randomly selected to experience FCI and the other fifty learners received conventional classroom instruction. The findings revealed that the learners in the flipped classes, on average, acquired higher scores than the learners in conventional classes.   

Background: Regarding the increasing global competition and uncertainty in todaychr(chr('39')39chr('39'))s world, employee dynamism is becoming an essential requirement for new organizations. The aim of this study is to The Role of Ethical Leadership and Proactive personality on Organizational Citizenship Behaviors(OCBs) according to the mediating role of employeeschr(chr('39')39chr('39')) emotions. Method: The research is descriptive and correlational. The statistical population of the study includes the staff of Kermanshah Petrochemical Urea and Ammonia Company with 470 people, and in the sampling process using Morgan table, a sample of 212 people was obtained. The sampling method in this study is a stratified random sampling. For collecting data, Five standard questionnaires of ethical leadership, Proactive personality, Positive emotions, Negative emotions and OCBs were used. Using SPSS and Smart PLS2 software and structural equation modeling methods, data analysis showed that ethical leadership affects employeeschr(chr('39')39chr('39')) organizational citizenship behaviors. Results: The results of the research showed that the relationships between ethical leadership with OCBs and positive emotions were meaningful and positive. And the relationship between ethical leadership and negative emotions is significant, but this is a negative one. And the relationship between Proactive personality with OCBs through the positive emotions is not meaningful. Also, the results of structural equation modeling indicated that ethical leadership 15% OCBs, ethical leadership 20% positive emotions, ethical leadership -21% negative emotions, ethical leadership 18% OCBs through the positive emotions, ethical leadership -43% OCBs through the negative emotions, Proactive personality 22% OCBs through the positive emotions, Proactive personality -32% OCBs through the negative emotions can be predicted, respectively. Conclusion: Ethical leadership also affects employeeschr(chr('39')39chr('39')) emotions. Through emotions, ethical leadership affects OCBs. Employeeschr(chr('39')39chr('39')) proactive personality does not affect OCBs through positive emotions, while this proactive personality influences OCBs through negative emotions.

Background: Conflicts of interest and the resulting ethical dilemmas play a decisive role in the unethical behavior of independent auditors. The main objectives of this study are to identify different situations of conflict of interest of independent auditors and the resulting ethical dilemmas and also to find strategies for managing and controlling each of these situations. Method: In this paper, the exploratory approach of the mixed research method (qualitative-quantitative) has been applied. The statistical population in the qualitative stage is the experts in the field of independent auditing. Accordingly theoretical sampling and after conducting semi-structured interviews, theoretical saturation was obtained and qualitative content analysis method analyzed the data. In the quantitative stage, a questionnaire is designed based on the results of the qualitative stage and distributed among a random sample of members of the statistical community who are certificated public accountants working in audit firms and the structural equation modeling method used to analyze the data. Results: Findings showed that independent auditors become involved in conflicts of interest and ethical issues when disagreeing with a client they fear of losing, when facing with inappropriate job opportunities, when conducting the review process, and when facing with challenges in performing tasks. Also, managing the conflict of interest of independent auditors require the collective efforts of owners, the community of certified public accountants and independent auditors at the individual level and at the level of the audit firm. Conclusion: The results of this study are important because they can provide a good framework for promoting ethics in the auditing profession.