مطالب

The most basic step in managing an organization is to develop appropriate and practical strategies. Developing a detailed and complete plan that will determine the long-term direction of the organization and guarantee the prof-itability and survival of the organization. In this research, using multi-criteria decision-making techniques, a new SWOT model has been created to formulate organizational strategies (financial, commercial, production and similar). The upcoming research method is of a mixed type (qualitative-quantitative) which will be used in the qualitative part of the method (de-scriptive-survey) and in the quantitative part of the fuzzy Delphi technique and multi-criteria decision making. In order to target more the results of this research and its output model, Iralco Company (Iran Aluminium) has been selected as a strategic and widely used global product manufacturer to study and implement the mentioned models and techniques.

This investigation aimed to examine the impact of spaced and massed education on the reading comprehension and vocabulary gain of Iranian EFL students. The researcher selected 150 Iranian participants out of 300 based on their enactment in the Oxford Quick Placement Test (OQPT). The selected medium participants were unsystematically assigned into two empirical groupings (spacing and massed) and one control group. The participants' reading comprehension and vocabulary knowledge in English were estimated using a pre-test. Three groups were provided with instruction on reading skills by English texts and new words from American English File 3. The massed group received a 90-minute session for each text, whereas the spaced group received three 30-minute sessions; the first session lasted 30 minutes, followed by two more sessions, each lasting 30 minutes, scheduled two days apart. Behind the teaching, a reading and vocabulary post-test post-test were distributed to the three classes. The results of data analysis utilizing independent samples t-tests and one-way ANOVA showed a considerable distinction between the post-tests of the spaced and massed groups compared to the control group. The findings demonstrate that the spaced grouping, which followed the specific recommended steps in their community, outperformed the massed and control groups (p < .05). This has consequential implications for English instructors, learners, and curriculum developers.

The modelling of strategies for buying and selling in Stock Market Investment have been the object of numerous advances and uses in economic studies, both theoretically and empirically. One of the popular models in economic studies is applying the Semi-parametric Markov Switching models for forecasting the time series observations based on stock prices. The Semi-parametric Markov Switching models for these models are a class of popular methods that have been used extensively by researchers to increase the accuracy of fitting processes. The main part of these models is based on kernel and core functions. Despite of existence of many kernel and core functions that are capable in applications for forecasting the stock prices, there is a widely use of Gaussian kernel and exponential core function in these models. But there is a question if other types of kernel and core functions can be used in these models. This paper tries to introduce the other kernel and core functions can be offered for good fitting of the financial data. We first test three popular kernel and four core functions to find the best one and then offer the new strategy of buying and selling stocks by the best selection on these functions for real data.

The purpose of this research is to investigate the reasons for tax evasion in companies, which uses two independent variables (financial constraints and tax planning opportunities) and tow dependent variable (firm value and tax evasion by tax difference method) in the form of 13 models. The 11 indicators have been considered for the variable of financial constraints of companies, and the model is implemented for all these indicators. The research was conducted in the 5-year period from 2015 to 2019 in the Tehran Stock Exchange, and Eviews software was used to analyse the data and fit them for 3 research hypotheses. The results of the research show that the opportunity for tax planning has a negative effect on the value of the company, and the increase in the opportunity for tax planning and subsequently tax evasion causes a decrease in the value of the company. Also, the research results showed that there is a significant relationship between tax planning opportunity and tax evasion (by tax differences method) of companies, while there is no positive relationship between financial constraints and tax evasion (by tax difference method) in companies that have tax planning opportunities.

The term ‘teacher emotions’ is defined as feelings and affections teachers experience in their professional practice. Teacher identity, as the beliefs, values, and perceptions that teachers hold about themselves and their roles, holds paramount importance in the realm of education as it profoundly shapes the teaching and learning process. This study sought to delve into modeling EFL teachers’ emotionality and identity. In so doing, a quantitative correlational design was used. The participants employed included 200 Iranian male and female EFL teachers who were selected from different language institutes of Iran through convenient sampling. To collect the data, the Teacher Emotionality Questionnaire and the Revised Identity Style Inventory (ISI-5) were used. To analyze the data, Structural Equation Modeling (SEM) was run. As unveiled by the results, positive emotionality (i.e., enjoyment, responsiveness, emotional support and flexibility) was a direct and significant predictor of informational identity. Positive emotionality was a negative and significant predictor of diffuse-avoidant identity. Negative emotionality (i.e., anxiety and burnout) was a significant and negative predictor of informational and normative identity. Negative emotionality was a significant and positive predictor of diffuse-avoidant identity. Congruent with the findings, it is concluded that Iranian EFL teachers are exposed to different kinds of positive and negative emotions. The results also lead to the conclusion that diffuse-avoidant identity aspect is weak in teachers who experience positive emotions. In sum, it is concluded that emotionality and identity aspects are interrelated in EFL teachers. EFL teachers should make attempts to experience more positive emotions than negative ones so that their identity is developed in a positive and authentic direction.