مطالب

This study intends to investigate the ability of Elliott Waves Theory (EWT) to predict the information content of accounting profit before its announcement in companies listed on the Tehran Stock Exchange from 1394 to 1399(Iranian calendar). The present study is applied research in terms of the result’s implementation and to collect the data required for the research, the information site of the publishers of Tehran Stock Exchange and Rahavard Novin software and for receiving Elliot Waves signals Advanced GET software has been used. Earnings information content was measured through the test of the relationship between earnings and abnormal returns based on the Portetti model [20]. In order to calculate the abnormal returns, the Zebrowski comprehensive return relationship was used. Finally, the effect of two variables, company size and type of industry, on the ability to predict information content is considered. The results showed that the quarterly profits announced by companies have information content, and EWT can predict profit information content before announcing it. In this regard, company size and industry type do not affect Elliott Waves’ ability to predict profit information content.

Two policies of carbon tax are considered by many countries for reduce carbon emissions. First policy emphasized on tax and second policy notice subsidy for carbon emission control. The results show that according to conditions, two policies can effective on reducing carbon emissions and technology development. A carbon tax Policy is needed to reduce carbon emissions in logistics systems. The purpose of this paper is to present effect of carbon tax policies for logistics in Iran pulp and paper industry. The research method is descriptive and data collection is survey, Samples consists two groups. The first group are experts for proposing possible Policy and deter-mining evaluation indices and selecting the appropriate Policy. The second group are managers in pulp and paper company for choose an appropriate Policy. Effect of factors on carbon tax was determined by experts’ interviews and fuzzy mean. Two suitable policies that covers the fossil fuels, were selected for simulation by VENSIM software. We considered 10 years for test and 10 years for simulation. Results showed both policies affect pollution reduction, reducing the fossil fuels consumption, reduction of emissions and increase innovation in the logistics system. The second policy that is carrying out carbon tax is more effective than the first policy which paying subsidies to reduce emissions.

This study compared the impact of interactive meta-linguistic feedback on the learning and retention of grammatical structures among Iraqi EFL learners. The study used a quasi-experimental design with 62 intermediate-level male students separated into three groups: one receiving interactive meta-linguistic feedback, another receiving traditional meta-linguistic feedback, and a control group that received no feedback. Pre-tests, immediate post-tests, and delayed post-tests were used to assess participants' knowledge of the following grammatical structures: present perfect, present perfect continuous, future, and future perfect. The results showed that interactive meta-linguistic feedback greatly improved both grammatical structure learning and retention when compared to other types of input. This study emphasizes the significance of feedback in language acquisition and proposes that interactive approaches may be more effective in promoting grammatical accuracy among EFL learners. This study compared the impact of interactive meta-linguistic feedback on the learning and retention of grammatical structures among Iraqi EFL learners. The study used a quasi-experimental design with 62 intermediate-level male students separated into three groups: one receiving interactive meta-linguistic feedback, another receiving traditional meta-linguistic feedback, and a control group that received no feedback. Pre-tests, immediate post-tests, and delayed post-tests were used to assess participants' knowledge of the following grammatical structures: present perfect, present perfect continuous, future, and future perfect.

Objective: The aim of this study was to predict and explain happiness and hope for the future based on parental attachment styles among female university students. Methods and Materials: This research was conducted using a descriptive-analytical and correlational design with a predictive approach. The statistical population included all female students of the Islamic Azad University, Garmsar Branch, during the academic year 2022–2023. A total of 274 students were selected using stratified and purposive sampling methods based on specific inclusion and exclusion criteria. Data were collected using the Oxford Happiness Questionnaire, Snyder’s Hope Scale, and Hazan and Shaver’s Adult Attachment Style Questionnaire. After obtaining informed consent, the data were analyzed through Pearson correlation, multiple regression, and path analysis using SPSS and AMOS software. Statistical significance was set at p < .05. Findings: The results showed that secure attachment style significantly and positively predicted both happiness (β = .38, p < .01; R² = .24) and hope for the future (β = .44, p < .01; R² = .31). Avoidant attachment style was a significant negative predictor of happiness (β = –.29, p < .01) and had a weaker, yet still significant, inverse relationship with hope for the future (β = –.11, p < .01). Ambivalent attachment style negatively and significantly predicted both happiness (β = –.17, p < .01) and hope for the future (β = –.30, p < .01). All regression models met the assumptions of normality, linearity, and independence of residuals. Conclusion: The findings suggest that parental attachment styles, particularly secure attachment, play a meaningful role in promoting positive psychological outcomes such as happiness and hope in emerging adults. Insecure attachment styles, including avoidant and ambivalent, are associated with diminished emotional well-being.

Objective: This study aimed to investigate the relationship between humor and stress in families, with positive affect as a mediating variable. Methods and Materials: The study employed a descriptive correlational design with 409 participants selected from families in South Africa, based on the Morgan and Krejcie sample size table. Data were collected through standardized questionnaires measuring humor, stress, and positive affect. Pearson correlation analysis was conducted using SPSS-27 to explore bivariate associations among variables. Structural Equation Modeling (SEM) was performed in AMOS-21 to test the hypothesized mediation model. Model fit was evaluated using multiple indices, including χ², df, χ²/df, GFI, AGFI, CFI, TLI, and RMSEA. Findings: The results revealed significant correlations between the study variables. Humor was positively correlated with positive affect (r = 0.53, p < .001) and negatively correlated with stress (r = −0.41, p = .001). Stress showed a significant negative correlation with positive affect (r = −0.47, p < .001). The structural model demonstrated acceptable fit (χ²(61) = 124.36, χ²/df = 2.04, GFI = 0.93, AGFI = 0.90, CFI = 0.96, TLI = 0.95, RMSEA = 0.049). Path analysis confirmed that humor had a direct positive effect on positive affect (β = 0.39, p < .001) and a negative effect on stress (β = −0.34, p = .001). Stress negatively influenced positive affect (β = −0.28, p < .001). Positive affect mediated the relationship between humor and stress, with a significant indirect effect (β = 0.09, p = .002). Conclusion: The findings highlight the protective role of humor in family contexts, showing that it reduces stress both directly and through the mediating role of positive affect. Integrating humor into family-based interventions may enhance resilience and emotional well-being.

The Territorial conquests of the Medes, as Far East as Hyrcania, could be traced from the first half of the seventh century BC onwards. The first Median kings undertook far-flung campaigns to take control of the region and extend their territory. The existence of the fortified settlement in the Gorgān plain could prove the expansion of centralized Median kingdom as far as Hyrcania. The Assyrian sources of the 9th to 7th century BC are also in overall agreement with the results of the archeological studies in the western steppe of Gorgān plain (Hyrcania). As a result, the Median’s dominance over Hyrcania determined the strategies and political guidelines of the Median kingdom and set the foundations for its transformation from a confederation of tribes to a powerful trans-regional state. Accordingly, in the present paper, beside historical and literary sources, archaeological evidences have also been studied in order to determine the Median’s range of territory in the east of their homeland.

Adaptation studies gained a renewed focus on the understanding of the mutations contained in the area of film adaptation namely by drawing on theorists like Linda Hutcheon and Robert Stam. This being the case, studying the film adaptation is to work as a platform to detect the social, political and cultural changes of the history. Twain’s The Adventures of Huckleberry Finn as a nationally definitive work for the American literature has been persistently adapted to films since the advent of cinema. Mostly these adaptations occur at specific historical times in American history like Taurog’s adaptation of The Adventures of Huckleberry Finn (1931) that studies the existential reality of the novel during the 1860s. And as adaptation studies, in this perspective, expand the horizon for cultural materialists who investigate the historicity of the text, the type of thinking that is promoted in this study is how the film adaptation ideologically has challenged the core of this nationally definitive text of American literature to further probe into the social and historical issues of the time of adaptations.

This interdisciplinary study is a mystical reconsideration of Elif Shafak’s The Forty Rules of Love (2011), FRL hereafter, based on the theologian Mircea Eliade’s perspective on the notion of sacred life as hierophany. Considering the huge bulk of reviews analyzing the Eastern Sufi aspect of the novel as a mystical stand, this investigation probes the compatibility of Eliade’s Universalist spiritual stand with the Sufi perspective reflected in the novel, considering the Islamic tradition through focusing on Maulana’s mystical transformation via Shams of Tabriz. It also pays attention to the Western cultural manifestations absent in most of the reviews and considers the Orientalist features attributed to the novel by some critics. The investigation concludes that the form of Sufism represented in the novel is close to Maulana’s original perspective, and there is a spiritual congruity between Maulana’s Islamic stand, being affected by Ibn Arabi, and Eliade’s Western Christian one. This justifies the depiction of the characters’ mystical transformation within FRL as being touched by Islamic principles and not totally submissive before the Orientalist discourse.