مطالب

The behavioural characteristics of the chief executive officer (CEO) such as narcissism can have different effects on the investment and financing of companies. Accordingly, the present study was conducted to investigate the effect of CEO narcissism on investment efficiency and financing methods of companies listed on the Tehran Stock Exchange. The statistical population of the study was all companies listed on the Tehran Stock Exchange between 2012 and 2017, of which 143 companies were surveyed as a statistical sample. The results of the analysis of research hypotheses using combined regression and logistic regression showed that CEO narcissism does not have a significant effect on overinvestment and underinvestment, but CEO narcissism has a significant positive effect on corporate investment efficiency. High CEO narcissism leads to increased corporate investment efficiency. The narcissism of the CEO has a positive and significant effect on domestic financing, but does not have a significant effect on external financing.

Objective: This study aimed to determine the fit of a structural model of death anxiety and self-acceptance based on psychological flexibility and differentiation, with the mediating role of self-compassion in the elderly. Methods and Materials: The research method was fundamental, descriptive, and correlational in nature. The statistical population consisted of all individuals aged 60 years and above residing in daily elderly care centers in Nowshahr and Chalous counties from February 2024 to August 2024 (N = 232). Due to the limited size of the population, a census method was used, and research questionnaires were distributed to all members of the population. Ultimately, due to damaged or incomplete questionnaires, data from 215 questionnaires were analyzed (n = 215). The research instruments included the Templer Death Anxiety Scale (1970), the Unconditional Self-Acceptance Questionnaire by Chamberlain and Haaga (2001), the Acceptance and Action Questionnaire-II (Bond et al., 2007), the Differentiation of Self Inventory by Skowron and Friedlander (1998), and Neff’s Self-Compassion Scale (2003). Data analysis was conducted using SPSS version 26 and LISREL 8 software. Findings: Pearson correlation analysis indicated a positive and significant relationship between differentiation and self-compassion (r = 0.645, p < .01); a negative and significant relationship between differentiation and death anxiety (r = -0.411, p < .01); a positive and significant relationship between differentiation and self-acceptance (r = 0.700, p < .01); a negative and significant relationship between self-compassion and death anxiety (r = -0.352, p < .01); and a positive and significant relationship between self-compassion and self-acceptance (r = 0.846, p < .01). Path analysis revealed that the indirect path from differentiation to death anxiety through the mediating role of self-compassion was statistically significant (β = -0.629, p < .01). Furthermore, the indirect path from differentiation to self-acceptance through self-compassion was also statistically significant (β = 0.861, p < .01). Conclusion: Thus, the structural model of death anxiety and self-acceptance based on differentiation with the mediating role of self-compassion demonstrated a good fit among elderly individuals residing in daily care centers in Nowshahr and Chalous. These findings may serve as a basis for developing comprehensive therapeutic models to enhance psychological well-being among the elderly. Keywords: Death Anxiety, Self-Acceptance, Differentiation, Self-Compassion, Elderly.

The university is the mirror of the whole view of development and progress of society and provides the platform for human growth through the transfer of science to students. As a service organization providing its budget from students' fees, the Islamic Azad University is required to know the cost of the services it provides to its customers. Therefore, the present study designed and developed a model for calculating the cost of each student in Islamic Azad University of Kermanshah using time-driven-activity-based-costing (TDABC). The obtained results show that the capacity cost is the same in each field. This result indicates that in case of using a time-driven activity based costing in the field of Education Deputy, the practical capacity is the same as the nominal capacity. The results indicate that time-oriented costing indicates loss of energy and time in the university. Based on time-driven costing, costs are lower than actual costs. This shows that the university should be able to reduce student costs and increase quality in exchange for planning and decision making correctly and in a timely manner in order to be more successful in attracting students.

It is argued that in our current digital era, MALL (mobile-assisted language learning) is an indispensable mode either for independent self-learning or for integrating with the school curriculum. The present study explores the possibility of using gamification as a home assignment in English as a foreign language course for students of non-English majors at a university in Vietnam. Data was collected and analyzed using 69 questionnaire responses and 41 essays written by students in a class of General English. The questionnaire and essay topic prompt required students to provide an evaluation of their personal experience learning English with Duolingo outside the classroom, as part of the compulsory home assignments during a 15-week semester. The questionnaire items were in Vietnamese and the essays were either in Vietnamese or English for students’ convenience. The results showed detailed benefits and problems of learning English with Duolingo as perceived by the students. The key benefits include the fact that Duolingo is a valuable resource: rich and free; the limitation is mainly learners’ lack of experience with the application. It is suggested that with teachers’ guidance, Duolingo could be used as an effective and motivating tool for independent learning.  

This research delves into the complex relationship between dynamic managerial capabilities (DMCs) and innovation performance, examining the moderating effects of activity type, export level, and firm size. Employing rigorous ANOVA methodologies, the study elucidates the nuanced and conditional impacts of managerial actions on innovation outcomes. A significant aspect of this investigation is the classification of managers based on their specific DMC components, a novel contribution to the field that enhances our understanding of how different managerial competencies shape innovation. The results indicate substantial interactions between DMCs and the outlined contextual factors. Notably, Type 1 managers, distinguished by their superior managerial human capital, expansive social networks, and propensity for intuitive decision-making, demonstrate a robust positive effect on innovation across varied activities. In contrast, Type 9 managers, who possess limited managerial human capital yet maintain extensive social networks, display performance variability contingent on operational contexts. In export-centric firms, both Type 1 and Type 5 managers emerge as key drivers of innovation, adeptly maneuvering the complexities of international markets through their strategic acumen and flexibility. Moreover, the effectiveness of DMCs is significantly modulated by firm size, with micro and small enterprises deriving optimal benefits from a multifaceted managerial skill set, whereas larger corporations exhibit a greater reliance on established systemic processes. This research lays the groundwork for subsequent inquiries into the strategic deployment of DMCs in diverse organizational scenarios and offers critical insights for enhancing innovation-led development.