مطالب

This study aimed to investigate the role of managers' information interpretation on cost behavior. The locative domain of this research is the companies listed in the Tehran Stock Exchange during 2014-2020 and through systematic elimination method, 112 companies have been selected as statistical sample. Managers' information interpretation is considered as an independent variable and cost behavior is considered a dependent variable. The current research is applied research, and if the classification of types of re-searches be considered based on the nature and method, the method of the present study is essentially descriptive in terms of the nature, and in terms of the method is considered in correlation researches category. In this study, library method was used to collect data. In the research data section, data was collected through collecting data of sample companies by referring to financial statements, explanatory notes and stock exchange magazine. In order to describe and summarize the data collected, the descriptive and inferential statistics are used. In order to analyze the data, variance heterogeneity pre-test, F Leimer test, Hausman test and Jarque-Bera test and then multivariate regression test were used to confirm and reject the research hypotheses (EVIEWS software). The results showed that the extent of effectiveness of managers’ information interpretation factors, including changes in managers' consensus on profit, changes in public profit information, changes in private profit information, and changes in bias in profit forecasting on cost behavior in potentially competitive conditions are different from de facto competition. The results obtained in this research are consistent with the documents mentioned in the research theoretical framework and financial literature.

This research aims to explore how the cognitive demands of tasks affect the acquisition of English verb tenses and their association with grammatical metacognitive awareness among language learners. The study addresses two key questions: 1) Differential impacts of tasks varying in cognitive load on the acquisition of verb tenses, 2) The predictive role of learners' metacognitive strategies in task conditions. Employing a quasi-experimental design, the study involved 120 first-semester Bachelor of Arts students from Azad University South Branch in Tehran, Iran. Participants were assigned to four groups exposed to different task conditions: reading, reading with textual enhancement, cloze exercises, and reading with writing tasks. Instruments included Grammar Judgment and Editing Tests, Pawlak's (2018) Grammar Learning Metacognitive Strategies Inventory, and the Oxford Placement Test. The analysis involved the learners’ performances on the Grammar Judgment and Editing Test, which were compared from the pretest to the posttest. One-way ANOVA was utilized. Additionally, comparisons among different task conditions in the posttest revealed which tasks resulted in higher learner performance. Results indicated significant improvements in tense structure proficiency associated with higher involvement tasks. This study bridges gaps in understanding optimal task designs for language learning and underscores the importance of metacognitive strategies in the Iranian EFL context.

Purpose: The purpose of this research was to compare the effectiveness of emotional intelligence training and self-compassion practices on mental well-being, academic vitality, and academic self-concept among female high school students in Hamedan. Methodology: The research method was a semi-experimental three-group design (two experimental groups and one control group) with pre-tests and post-tests. The sample was selected using multi-stage cluster sampling from the population of female high school students in Hamedan in the academic year 2023-2024, with 60 individuals randomly chosen (20 in the first experimental group, 20 in the second experimental group, and 20 in the control group). Measurement tools included the Keyes and Magyar-Moe (2003) Mental Well-being Scale and the Liu and Wang (2005) Academic Self-concept Questionnaire. MANCOVA test and its assumptions were used to test the research hypotheses. ANOVA (one-way analysis of variance) with box plot and post-hoc tests like Tukey and Scheffé were employed for multiple comparisons in the post-test using SPSS version 23. Findings: The results showed that both emotional intelligence training and self-compassion practices are effective in improving the mental well-being and academic self-concept of female high school students in Hamedan. Additionally, it was found that self-compassion training is more effective than emotional intelligence training in enhancing academic self-concept, but there is no significant difference in the effectiveness of emotional intelligence training and self-compassion practices on mental well-being. Conclusion: Psychologists can help students gain more awareness of their emotions and learn how to deal with them, set meaningful and achievable goals, increase academic vitality and motivation through realistic goals aligned with personal interests, and strengthen their academic self-confidence. Students should be taught how to cope with educational stress and anxiety, find creative solutions, and learn to utilize available resources and supports.