مطالب

Using an open-ended questionnaire to illicit the Iranian EFL state school teachers’ experiences and perceptions about teaching in communicative language teaching (CLT) and teacher interviews as qualitative research procedures, the present study sought to examine how effective CLT approach might be in the critical years of the major curriculum innovation in Iran. To this end, we first asked 26 junior high school Iranian teachers to express their perceptions and teaching experiences in CLT. We then conducted semi-structured interviews with 12 of the teachers. The in-depth analyses of the survey and interview participants’ perspectives towards and teaching experiences in CLT identified both macro and micro structural difficulties. Moreover, the study brought to attention, interalia, the need to provide teachers with constant teacher training support, to equip schools with instructional resources required by the particular curriculum innovation, to systematically seek the teachers’ viewpoints in developing new textbooks embodying the new curriculum reform.

Prosody is a fundamental aspect of speech communication through which (un)truthfulness and (in)sincerity of speech can be identified. The focus of the study is on the prosodic features of (in)sincere compliments among EFL learners. Twenty male and female EFL learners were selected through Oxford Quick Placement Test. The participants did role-plays based on situations on compliment topics and their voices were recorded in a recording studio. The produced compliments were transferred to Praat software for acoustic analysis. Also, two native speakers (one male and one female) were requested to read the produced compliments both in a sincere and insincere manner. Their voices were transferred to Praat software for acoustic analysis to establish the baseline of the study. The prosodic features of the participants’ voices were compared with those of native speakers to determine the (in)sincerity of the compliments on a 5-point scale. Results showed that sincere compliments are produced with a higher pitch. Concerning the gender of the participants, males were sincerer than females. Regarding the proficiency level of the participants, there was no significant prosodic feature in determining the sincerity of their compliments. Both intermediate and advanced groups were similar to native speakers in giving sincere compliments. The results of the study open up new horizons for the importance of vocal cues in evaluating sincerity in speech acts.

The purpose of this research is to investigate the effect of the management accounting network and the strategic feelings of management accountants on strategic management with emphasis on the moderating role of organizational culture and information systems. It can help financial managers to make decisions in the value chain by using the participation of companies in the management accounting system. But unfortunately, despite the passage of time, the accounting techniques of strategic management are still unknown to financial managers and have led to the reduction of companies' participation in strategic decisions. The purpose of this research is to examine the effect of the management accounting network and the strategic feelings of management accountants on strategic management, emphasizing the moderating role of organizational culture and information systems. To study the theoretical foundations and examine the background of the research, a library method is used using Persian and Latin specialized books and articles and theses. The type of data used are quantitative and qualitative data, since the method of collecting information in each research is determined according to the type and nature of the research. In this research, two questionnaires are used. The research questionnaire consists of two parts, in the first part demographic questions are asked. In the second questionnaire, it is used to collect information related to strategic management accounting. The Likert method, which is a 5-point scale, was used to set up the questionnaire. Research evidence indicates that there is a positive and significant relationship between the management accounting network and the implementation of strategic management accounting practices. There is a relationship between the quality of information systems and strategic management accounting. Also, information systems moderate the relationship between the management accounting network and the implementation of strategic management accounting practices. There is a positive and significant relationship between innovation-oriented culture and the implementation of strategic management accounting practices. There is a positive and significant relationship between the result-oriented culture and the implementation of strategic management accounting practices. Innovative culture moderates the relationship between the management accounting network and the implementation of strategic management accounting practices. Results-oriented culture moderates the relationship between management accounting network and implementation of strategic management accounting practices. There is a positive and significant relationship between emotions and implementation of strategic management accounting practices. Information systems have a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Innovative culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Result-oriented culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices.

The earliest movement which is required to be considered during a crisis is grasping the existing circumstances. Crises in business are not exempt from this rule. Principally, precise, accurate grasping and realization of any dilemma will be half of the solution. The alternative significant technique that companies have changed their business models is through enlarging the magnitude of cooperation between competing organizations. Even policy makers are involved in competing activities due to the impact of this pandemic and necessity to stable economic and sanitary objectives. Some businesses have been able to achieve success by setting up an online shops and producing contents and measures which will be discussed in present paper.

The inclination to entrepreneurship is an approach to prompt development in an organization through novel products, newborn processes and innovative strategies. The link between strategy and entrepreneurship, which is referred to as strategic entrepreneurship, is the basis of entrepreneurial success in organizations. Strategic entrepreneurship is the result of making a balance between two related and continuous actions, i.e., opportunistic actions and advantage-seeking actions. Strategic entrepreneurship is considered as the application or stimulation of entrepreneurial activities to achieve strategic purposes. Strategic entrepreneurship benefits to increase company performance and develop sustainable competitive advantage through entrepreneurial activities with a strategic perspective. Thus, strategic entrepreneurship is a necessity for businesses in order to generate maximum revenue.