مطالب

مدیران همواره در تلاشند که در راستای اهداف خاصی که دنبال می کنند، مبلغ سود گزارش شده را دستکاری نمایند. مسئله اصلی در رابطه با این مطلب، این است که چرا مدیران به دنبال دستکاری سود هستند، چگونه سود را مدیریت می کنند و پیامد های این گونه رفتار چیست ؟ رفتار نامتقارن هزینه ها باعث می شود که مدیران شرکت ها در مواقع لزوم برای کاهش ضرر و زیان هایشان دست به مدیریت سود بزنند که با این کار از رفتار نامتقارن هزینه جلوگیری می شود . مدیران یک شرکت اغلب مسائلی نظیر برنامه ریزی و کنترل در شرکت های تجاری روبرو هستند. در مرحله برنامه ریزی مدیران به اطلاعات مربوط به گرایش هزینه ها جهت پیش بینی هزینه های آتی نیاز دارند. هدف از انجام این مطالعه بررسی تأثیر توانایی مدیران بر رابطه بین مدیریت سود و چسبندگی هزینه می باشد. بدین منظور اطلاعات مربوط به 137 شرکت پذیرفته شده در بورس تهران در بازه زمانی 1396-1400 جمع آوری گردید. پس از انجام آزمون های آماری و انتخاب روش اثرات ثابت مدل به علت وجود مشکل ناهمسانی واریانس با روش GLS برآورد گردید. نتایج نشان می دهند که مدیریت سود رابطه مثبت و معناداری با چسبندگی هزینه داشته و توانایی مدیریت این ارتباط را تضعیف می کند.

This study aimed to investigate the effect of task type (i.e., sentence fill-in/sentence writing) and word type (i.e., real/ pseudo) on initial learning and retention of 10 word meanings, taking the predictions of Involvement Load Hypothesis (ILH) and Technique Feature Analysis (TFA) into account. Participants were 59 intermediate-level EFL learners from eight intact classes. Each intact class was randomly assigned to one of the four learning conditions: 1) sentence fill-in with real words, 2) sentence writing with real words, 3) sentence fill-in with pseudowords, and 4) sentence writing with pseudowords. Initial learning was measured by administering a meaning recall test immediately after the tasks and medium-term retention was measured by administering the same test with rearranged items one week after the tasks phase. The results of a mixed between-within subjects ANOVA did not show any significant interaction effect between test time and learning condition. Furthermore, the main effect for learning condition was not statistically significant but there was a significant main effect for test time, suggesting that participants’ scores dropped significantly from the immediate posttest to the delayed posttest. The findings of two independent-samples t-tests failed to show any significant difference between the immediate and delayed posttest scores of the participants who received either sentence fill-in or sentence writing tasks. However, some tentative findings demonstrated that those participants who were assigned to the sentence writing task achieved higher scores on the posttests. This finding indicates that TFA has probably more predictive power than ILH and it also provides some evidence in favor of the heavier weight of the evaluation component of the ILH when compared to its search component.

Emotion labor is defined as any conflict between institutional demands and teachers’ professional beliefs and preferences. Engaging in emotion labor is an inevitable aspect of becoming a language teacher. Scholars agree that language teacher agency and identity are closely tied to emotion labor. This fact particularly looms large for novice language teachers, who tend to perceive contradictions between what they imagine prior to entering the profession and what they actually experience in their teaching contexts. This case study applied activity theory (Engeström, 2015) and Gee’s (2000) identity framework to explore how the emotion labor experienced by a novice Iranian female teacher of English as a foreign language (EFL) over a five-year career period at three private language institutes affected her language teacher agency and identity. The findings, obtained from class observations and semi-structured interviews, highlight two major sources of emotion labor: 1) profit-oriented policy, and 2) performance-constraining factors within the institute, which caused the participant to contemplate quitting her job. Implications and further research are discussed in line with the interplay among emotion labor, language teacher identity, and well-being.  

This quasi-experimental study aimed to investigate the effects of dynamic assessment employed by teachers on promoting Iranian EFL learners’ stances in academic writing. For this purpose, three intact writing classes were selected by convenience sampling from BA students of English translation at Isfahan (Khorasgan) Branch, Islamic Azad University. The Quick Oxford Placement Test (QOPT) was administered to them, and those whose scores matched the intermediate band score of QOPT were selected. In general, 35 homogeneous students were selected from each class and randomly assigned into two experimental groups and one control group. A writing test was administered to all groups as the pre-test at the onset of the semester. The experimental groups were taught by the researcher and passed five different quizzes during the semester. The three groups were post-tested at the end of the semester. The results illustrated that both teacher and peers’ dynamic assessment effectively improved Iranian EFL learners’ stance in academic writing.