احسان حسین زاده

One of the main challenges for the regulators of oil contracts in Iran is the financial and taxation system and the auditing procedures of oil contracts. This issue has, even after the Islamic Revolution and until today, always been one of the concerns of oil stakeholders, especially in Iran. Nowadays with the selection of the service contract format as the only approved contractual template in upstream oil operations, oil companies, acting as contractors, carry out the investment in oil operations and, if the contractual objectives are achieved, are entitled not only to the reimbursement of costs but also to receive fees. Based on the principle of “no profit, no loss” and in order to prevent the contractor from unjustly benefiting by overstating incurred expenses, the parties classify the costs and, using accounting and auditing principles, stipulate the definitions, instances, and calculations methods of the costs, and so forth. Given Iran’s growing need to conclude Joint Operating Agreements (JOAs) aimed at facilitating technology transfer through enhanced reservoir recovery by assigning operational responsibilities to an Iranian operating company while maintaining the contractor’s overall responsibility it is essential to revise and adapt Iran’s accounting and auditing procedures to align with the specific requirements of such agreements. In this regard, the model accounting procedures published by international petroleum associations can serve as effective and practical benchmarks for reform.

This study bridges cognitive theory and learners’ perspectives to investigate the effectiveness of Processing Instruction (PI) in teaching causative constructions within EFL grammar contexts. A mixed-methods design was employed to capture both quantitative results and qualitative insights. The participants consisted of 123 undergraduate EFL students, assigned to two groups: one receiving PI and the other taught with a conventional method. The statistical results from the quantitative phase revealed that the PI group showed significant improvements in comprehension and retention of causative constructions compared to the conventional group. In the qualitative phase, semi-structured interviews were conducted with 12 students from the PI group to examine the efficacy of this instruction through the learner’s lens. They reported that PI improved cognitive engagement and sustained interest, which contributed to their grammatical awareness and, as they perceived, their productive language use. The findings demonstrate that PI may effectively support grammar teaching, with practical implications for EFL learners, teachers, and syllabus designers.