مطالب

This study aimed to develop an internal control model for the Iranian Social Security Organization with a risk management approach. This exploratory study is applied in terms of objective, and the statistical population comprised 340 employees in the financial department of the Iranian Social Security Organization. The data was collected using interviews and questionnaires, and the hypotheses were tested with inferential statistics and structural equation tests. The results showed that the internal control factors of the Iranian Social Security Organization include the income bank system, the legal obligations system, compensation, the financial bookkeeping system, the movable and immovable property system, the financial management system, and check issuance requirements. The results also showed that the factors affecting internal controls are among the factors influencing risk management. Considering the extent of branches, dimensions, various services including (retirement, disability) and the size and volume of financial operations, as well as the very high budget of the Social Security Organization (for example, in 1401, the budget of the Social Security Organization is 500 thousand billion Rials), there are many factors on the controls Empty and effective risk management. The most important factors affecting the Social Security Organization's internal controls' efficacy are the financial bookkeeping system, Payroll system, And Legal requirements for issuing checks.

Crowdsourcing Translation as a Post-Editing Method (CTPE) has emerged as a rapid and inexpensive method for translation and has drawn significant attention in recent years. This qualitative study aims to analyze and synthesize the approaches and aspects underpinning CTPE research and to identify its potential that is yet to be discovered. Through a systematic literature review focused on empirical papers, we examined the limited literature thematically and identified recurring central themes. Our review reveals that the topic of CTPE requires further attention and that its potential benefits are yet to be fully discovered. We discuss the eight core concepts that emerged during our analysis, including the purpose of CTPE, CTPE areas of application, ongoing CTPE processes, platform and crowd characteristics, motivation, CTPE domains, and future perspectives. By highlighting the strengths of CTPE, we conclude that it has the potential to be a highly effective translation method in various domains.

As a dominant genre of academic writing, research papers can be considered as the locus of reproduction concerning asymmetrical power relations and dominance. Through a purposive sampling consisting of the analysis and evaluation of an argument, the purpose of this study was to divulge the power and ideology latent in the discussion section of the research articles to raise second language learners’ awareness of the epistemological foundations and methodological goals and values of the ideologies behind the texts as social structures. By using a practical reasoning framework as an evaluative tool to analyze a text presented in the discussion part of arguments published in research articles, the analysis revealed that the scientific viewpoints exhibit themselves as the premises of these arguments. These world views maintain the dominance of the papers on global academic and social discourses. Understanding the ideological purpose of the article genre is crucial for promoting democratic and equitable education. This assertion highlights the importance of recognizing this function.

The use of educational technology (Ed-Tech) and the Internet in acquiring foreign language skills has led to an increased interest in alternative teaching strategies such as flipped and blended learning. This study investigates the effects of flipped, blended, and traditional face-to-face teaching methods on the utilization of cohesive devices in paragraph writing among EFL learners. From a pool of 110 junior EFL students, 90 participants were selected. Afterwards, they were randomly divided into three groups: flipped, blended, or face-to-face. To evaluate their paragraph writing abilities, a pretest was conducted prior to the treatment. The first comparative group received instruction using the flipped teaching method, while the second group experienced a blended learning environment (combining face-to-face and online classes). The control group received traditional face-to-face instruction. Following the treatment sessions, all groups completed a posttest on paragraph writing. The findings indicated that both the flipped and blended groups demonstrated significantly better performance compared to the control group. These results provide valuable insights for EFL teachers, curriculum designers, and learners.