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Today, numerous studies have investigated the role and effects of intangible assets on companies' performance. The existence of extensive literature regarding the use of intangible assets as a competitive advantage, in addition to the importance of performance dimensions affected by these assets, is the focus of the attention of various researchers. Regarding examining the performance dimensions of banks, the CAMEL model can be a suitable basis for evaluating the effects of intellectual capital. Although there are many models for calculating intellectual capital, the added value of the intellectual coefficient is still one of the most common methods. Therefore, in the current research, the effects of intellectual capital (based on the calculation model of the coefficient of added value of intellectual capital) on the performance of banks (based on the CAMEL model) have been investigated. Also, the shape of the function (linear or nonlinear) has been investigated in this research. The results show that the value added of the intellectual capital coefficient in the ninth quantile has a significant relationship with the variable of capital adequacy. The form of the relationship is nonlinear and inverted U. This variable affects the quality of assets in the seventh to ninth quantiles, management in the eighth and ninth quantiles, income in the first and second and sixth to ninth quantiles, and liquidity in the first to fourth quantiles. The shape of the function is U, inverse U, and inverse U, respectively.

The current paper pursues two aims: to employ Classical Test Theory (CTT) to develop and refine a test, and to determine the impact of the age factor on L2 grammar among Iranian EFL learners, providing evidence for the claim that CTT best evaluates the consistency of measurements in age-related studies. The study examines the performance of adults or teenagers as pre- and post-puberty learners, in the grammar test devised through CTT, to conclude whether younger learners or older ones perform better on subject-verb agreement. Based on random sampling, twenty-three male participants, including 12 adults and 11 adolescents, upper-intermediate native speakers of Persian, took part in the study. They were tested on a 60-item test of grammar (on subject-verb agreement), which has been developed using the CTT model, as it fits small sample sizes and can be used for understanding complex issues (e.g., age-related issues). Other than devising a test on agreement using CTT as a model, the results revealed that post-puberty learners scored better than their younger counterparts, partly because they are cognitively more mature. However, age is not the one and only factor in second language learning, and other factors like individual differences, contextual factors, and methodological rigor should be taken into account. 

Through a decolonial approach, this study questions the concept of postethnicity, proposed by David Hollinger, arguing that Hollinger’s vision of a rooted cosmopolitanism – a globally connected society built on shared values – is based upon narrow ‘universal’ values which solely align with Western standards. Decolonial critics like Walter D. Mignolo, in return, advocate for a ‘pluriversal’ world where multiple perspectives and voices coexist without being subsumed under a dominant Western narrative. The study uses two novels, Kazuo Ishiguro’s Klara and the Sun and Arundhati Roy’s The Ministry of Utmost Happiness, to illustrate this debate. It argues that Ishiguro’s novel, while exploring universal themes, is ultimately rooted in a Western ethnocentric perspective, reflecting a zero-point view where Western paradigms are presented as global patterns. On the other hand, Roy’s novel is situated in India, addressing local issues and challenging Western standards. The study concludes that Ishiguro’s approach at best leads to rewesternization – a reassertion of Western perspectives even while attempting to move beyond them, while Roy’s by integrating indigenous traditions, individual and local singularities, and global issues, contributes to the decolonization of Western paradigms advocating a pluriversal world where multiple voices are valued.

In God Help the Child (2015), the overarching argument of this article is that Sweetness is incapable of conveying a meaningful reflection of her “true self”. Her frailty to love and respect herself makes her vulnerable to exchange the same emotions with Bride. The objective of this paper is to scrutinize the impact of colorism and color-blindness on the lives of African-American women. We try to respond to two fundamental questions, namely how can “looking-glass-self” theory be applied on the maternal bond between Sweetness and Bride? and second, what is the impact of intersectionality or matrix of the social domination on the lives of Sweetness and Bride in God Help the Child (2015)? Drawing upon Collins’s Black Feminist and Winnicott’s Psychoanalytic theories, we try to examine multi-faceted aspects of racism, including reverse racism, structural racism, intersectionality, matrix of the social domination, and common stereotypical images attributed to Black women with a holistic approach. Although socio-cultural White ideology is dominant to Bride’s Blackness, Bride rescues herself from the hatred of her own world by furnishing a kind of domination over other women and companies by her physical beauty and success in expanding cosmetics business. She turns her dark skin color into a marvelous asset in the guise of the White clothing.

Sport startups are a specific form of new business venture that enters the market in a fast manner. There has been more emphasis on sport startups due to the need to capitalize on innovations particularly digital types in the global business environment. This study examines the challenges physical education students face in using advertising to foster the growth of emerging sports startups. Using triangulation, we collected data through mixed methods. The findings indicate significant financial barriers, such as high start-up costs and insufficient initial capital, that limit students' ability to invest in their businesses. Additionally, a lack of understanding of sports marketing principles and the rapid pace of advertising technology evolution hinder effective promotional efforts. Social and cultural barriers, including low community awareness and trust in new entrepreneurial ventures, further limit market access for sports startups. The intense competition with established brands requires high levels of innovation and creativity, areas in which students often lack experience and skills. These findings emphasize the need for comprehensive support systems, such as financial aid, improved educational programs, and mentorship, to provide physical education students with the necessary tools to successfully navigate the competitive sports business landscape. This research provides valuable insights to improve the growth and success of sports startups using advertising.

The purpose of this study was to provide a long-term plan for developing the basketball at university of Isfahan, Iran. A combination of qualitative and quantitative methods was used to collect and analyze the research data. Interviews and expert council meetings were used to collect the research data. The research participants included university basketball experts and coaches. Experts were purposefully selected to reach the theoretical saturation (16 experts).  The research instrument was an open questionnaire. The logical induction method was used to analyze the required data in the quantitative part of the situation assessment and strategic action matrix. To analyze the required information, the Strategic Position and Action Assessment Matrix (SPACE) and the Quantitative Strategic Planning Matrix (QSPM) were used in the quantitative part, and the logical inductive method was used in the qualitative part. The strategic approach of the basketball based on the situation assessment matrix and strategic action was placed in the offensive position. In general, managers can use the present programs to set the major goals as the priorities and provide the conditions for achieving the determined goals in developing university basketball.

This study examines the impact of celebrity endorsements on brand image, brand loyalty, and repurchase intentions within the sports industry, specifically focusing on Nike Product in Tehran, Iran. Employing a survey-based approach with 400 participants, the study utilizes a Partial Least Squares Structural Equation Modeling (PLS-SEM) technique to analyze the relationships between these key variables. The findings reveal a significant positive effect of celebrity endorsement on both brand loyalty and brand image among Nike customers in Tehran. Furthermore, the study demonstrates that brand image and brand loyalty both mediate the relationship between celebrity endorsement and repurchase intention. These results highlight the crucial role of celebrity endorsements in enhancing brand perception, fostering customer loyalty, and ultimately driving sales within the competitive sports industry.

The aim of the present study is to investigate the impact of servant leadership on the human resource productivity through whistleblowing considering the moderating role of work ethics. The current research method is correlation, which was carried out in the field. The statistical population of the research was the employees in track and field sport in Iraq, 152 people were selected as a sample using the convenient method. The servant leadership questionnaires of Luu (2019), the whistleblowing of Park and Blenkinsopp (2009), the Human resources productivity of Hersey and Goldsmith (1980), and the work ethics of Bateman and Snell (2004) were used. SPSS version 18 and PLS version 3 software were used for data analysis. The results showed that servant leadership has a significant relationship with human resource productivity and whistleblowing. Also, there is a significant relationship between whistleblowing and human resource productivity. Finally, there is a significant relationship between servant leadership and human resource productivity with the moderating role of work ethic. Servant leadership is a management approach that prioritizes the well-being and growth of employees, leading to improved human resource productivity and organizational performance. This leadership style, which involves serving employees rather than commanding them, has been shown to have a significant positive impact on productivity and whistleblowing within organizations. By fostering an employee-centric approach and a culture of trust, safety, and open communication, servant leaders can encourage employees to speak up about unethical practices, leading to a more transparent and accountable work environment.