مطالب

The purpose of this study is to examine the relationship between audit fees and stock price crash risk. The study period is from 2013 to 2017 and the selected sample consists of 110 companies listed on Tehran Stock Exchange (TSE). To test the hypotheses of the research, the ordinary least squares regression is used. The findings show that there is a positive and significant relationship between audit fees and stock price crash risk. In other words, for companies with higher audit fees, there is a greater risk of falling stock prices.

The research objective of this study was to explore the cultural differences and challenges encountered by the Chinese Immersion Teacher (CIT) and how the CIT deal with the cultural differences in the immersion classroom. A qualitative case study approach was chosen for this research. The participant was a novice kindergarten immersion teacher who was born and educated in a Chinese-speaking country. There were 13 children with diverse ethnic backgrounds in the teacher’s classroom. Interviews and observations were the primary sources of data. The data collection and analysis stages were undertaken concurrently. The researcher used thematic analysis to analyze the data. The findings of this study show that a novice CIT typically faces several challenges owing to the differences between Chinese culture and American culture, including the differences in the expectations regarding learning, teacher status, teacher authority, teaching methods, and learning styles. Moreover, the study found that the CIT struggled with these differences and did not know how to do her job without considerable support and training. The research led to suggestions to improve cultural awareness, management of cultural differences, and CIT training.

The increasing impact of audiovisual media and film industry in particular has led researchers to think of audiovisual translation strategies. Huge investments in film industry need global markets. Hence, there is a need for qualified translations and systematic studies dedicated to this area are in great demand. This study aims to investigate translation strategies adopted in the translation of two awards-winning dramas. The selection criterion is based on winning international awards or compliments received in the target community. Although some may argue that these successes are rooted in the selected movies’ ideologies, the role of an accurate translation in transferring such elements is undeniable. The present study analyzes the translation strategies employed in the subtitled version of the following films: A Separation and I Daniel Blake. The theoretical framework of the current study is based on Gottlieb’s (1992) Classification of Interlingual Subtitling. The obtained results depicted that except dislocation and transcription, all Gottlieb’s strategies were applicable. The results also showed that the film’s genre plays an influential role in translators’ decisions. As these films were warmly welcomed by the target audiences, the frequent translation strategies will be useful and practical for the future of audiovisual translation industry.

This study aimed to investigate the effects of Systemic Theoretical Instruction (STI), grounded in Socio-cultural Theory and proposed by Gal’perin, on developing Iranian EFL learners’ knowledge of English tense-aspect system. To this end, two low-intermediate classes, including 24 and 21 language learners aged between 12-19, were taught the distinction between simple past and present perfect tense through STI and traditional method of grammar instruction. The learners sat for a pretest one week before the treatment and an immediate and delayed posttest, one and three weeks after the instruction, respectively. The tests included binary-choice and gap-filling items to evaluate the learners’ explicit knowledge of the target tense-aspect pairings and elicited imitation test items to check their implicit knowledge. The results obtained from a series of independent and paired-sample t-tests revealed a significant improvement for both groups in the immediate posttest both in terms of the entire test and its subcomponents suggesting that both types of instruction were effective in improving the learners’ implicit and explicit knowledge of the target forms in the short term. However, the significant outperformance of the STI group compared to the traditional group implied the superiority of this method. Moreover, the STI group generally outperformed the traditional group in the delayed posttest indicating the possibility of having a more lasting effect on developing learners’ knowledge when compared to the traditional method. These findings can have significant implications for teachers and materials developers in practicing the assumptions of more innovative approaches such as STI.