مطالب

Cash flow forecasting has significantly increased since 2000 due to more attention paid by investors and financial analysts than before. If cash flows can be predicted appropriately, a significant part of the informational needs associated with cash flows will be provided. In this regard, this study aims to examine the impact of firm characteristics on predictable future cash flows from operating activities by employing present operating cash flow and profitability. Eight hypotheses were developed, and the information was analyzed for 127 firms listed on the Tehran Stock Exchange between 2011 and 2020. The regression model was tested with a fixed effect model using panel data. The study's findings showed that firm characteristics like size, level of competition, and level of supervision positively impact the predicting power of present operating cash flow and profitability in anticipating future operating cash flow. By contrast, the outcomes disclose that characteristics such as the company's life will not significantly affect the predicted strength of present operating cash flow and present profitability to forecast future cash flow from operating activities.

With the emergence of new online technologies and computer-mediated language teaching, many recent studies have been conducted on the effectiveness of online peer assessment. The present mixed methods study examined the effect of online peer assessment on Iranian intermediate-level EFL students` writing accuracy. In the quantitative phase of the study, 28 EFL learners studying in an English institute were randomly assigned to two groups and were taught for 14 sessions. The experimental group attended online peer assessment on Wiki as a forum for out-of-classroom discussions regarding English writing, and the control group attended face-to-face peer assessment. To analyze the numerical data collected through a pretest and a posttest, an independent sample t-test was used to investigate the difference between the two group scores before and after the assessments. The results showed that the difference between the posttest means of the experimental group and the control group was significant. Moreover, the results of analyzing the qualitative data, gathered through focus-group interviews, also confirmed the quantitative results, revealing the positive opinions of the interviewees about the role of technology in language learning. Therefore, online peer assessment seems to have benefits that make it worthwhile despite all the difficulties and extra effort of introducing and teaching it to students. The findings may have implications for material designers, language teachers, and language learners.

The growing popularity of language-learning apps among language learners has highlighted the need for rigorous evaluation of their efficacy in second language acquisition (SLA). This study combined quantitative measures to comprehensively understand the effectiveness of the Busuu app in improving the productive vocabulary of Iranian intermediate EFL learners with qualitative data from in-depth interviews to explore their perceptions and experiences while using the app. Forty-three learners (17 males and 26 females with a mean age of 27.53) were selected to assess the effectiveness of the Busuu app on learners’ productive vocabulary knowledge. Among them,15 participants (all female with a mean age of 29.40) agreed to be interviewed after the Busuu study to gain insights into learners’ perceptions and experiences with app-based learning. A pretest-posttest design using the LEX30 task, a standardized productive vocabulary assessment tool, was conducted before and after the Busuu study to evaluate participants’ productive vocabulary knowledge. Paired samples t-tests revealed no significant improvement in participants’ productive vocabulary knowledge. Nonetheless, the number of responses produced in the posttest was higher than in the pretest. According to the interview data, users rated vocabulary as the most favored feature of the app, while restricted access to premium content was noted as the least favored. Most participants acknowledged that the app exceeded their initial expectations before installing it. Additionally, improving vocabulary knowledge was the users’ primary expectation from utilizing the app. Furthermore, approximately all participants found the app beneficial for language learning. However, most of them reported low levels of enjoyment during app usage. The results can contribute to understanding what needs to be done to upgrade the quality and potential of the Bussu app, how the app can better support EFL learners in effectively activating their lexical knowledge, and what the users’ experiences and expectations from a language-learning app are.

The growing interest in learning English language as an international language through international textbooks has necessitated the need for the evaluation of the cultural content embedded in English coursebooks. With regard to the close interrelation of language and culture, this study investigated the extent to which cultural aspects are represented in two international EFL textbooks. To this end, content analysis was used to analyze two commercial coursebooks (i.e., Summit 1a and Viewpoint 1), which are used in Iranian language institutes. The results of the directed content analysis revealed that two subcategories emerged from the content analysis (i.e., technology and environment), which were coded as an off-list category. Therefore, it was found that the reevaluation and extension of Stern’s (1993) framework for culture is necessary. Moreover, the results of the quantitative content analysis showed that there was not a balanced representation of cultural aspects in the selected coursebooks and the most frequent element was individual values in life. In addition, it was found that there was significant variation between the two coursebooks in the representation of culture. The study concluded that more in-depth investigation of cultural content is needed to develop cultural awareness of language learners. This study has implications for language material developers, language teachers, and language learners.