مطالب

The focus of prior studies has been on introducing different cultulings in Iranian culture; as a result, little attention has been given to their relationship with individual differences and language-related variables. Therefore, to address this gap, the researchers first devised a cultuling competency test to measure individuals’ ability to identify 14 culturally different contexts. They then substantiated the construct validity of the cultuling competency test through CFA, and its reliability was measured using Cronbach’s alpha, suggesting high reliability. Next, the researchers aimed to assess the role of cultuling in individuals’ language aptitude, verbal intelligence, cultural intelligence, and second language (L2) willingness to communicate (WTC). The results indicated that cultuling is a significant predictor of verbal intelligence. It was also found that L2 WTC and cultural intelligence are positively correlated. Finally, the findings revealed that language aptitude has a significant relationship with both cultural and verbal intelligence.

The objective of this research is to contribute to the advancement of knowledge in the field of automated accounting and auditing, with a particular focus on the use of blockchain technology. Furthermore, the research will seek to establish a theoretical, conceptual and ethical framework for the aforementioned processes. This research employs a teleological approach, which is defined as a method of inquiry that seeks to identify the purpose or end result of a phenomenon. To this end, a systems approach in the modern approach of Future Technology Analysis (FTA) was used to examine the fundamental concepts underlying blockchain and its applications in accounting and auditing. The fundamental concepts underlying automated accounting and auditing on the blockchain platform were organized and explained within a scientific framework that includes theoretical, conceptual, and ethical considerations. Based on the aforementioned findings, a conceptual, theoretical, and ethical framework was developed and elucidated based on content analysis derived from an understanding of the essential elements of the topic, its underlying rationale, and its operational mechanics. This was accomplished through the use of coding in Atlas.ti v9 and ConceptDraw software. Blockchain capabilities provide a platform for automated accounting and auditing in a scientifically, practically, and logically rigorous manner. The evolution of this research was meticulously designed and presented as a conceptual, theoretical, and ethical framework. The features, alterations, and potentialities of automated accounting and auditing on the blockchain technology platform collectively reinforce the necessity for further investigation, as they demonstrate the significant advantages that this technology offers in comparison to traditional methods. This research takes a novel, forward-looking approach and envisions the use of automated accounting and auditing on the blockchain technology platform. It presents, for the first time, comprehensive scientific frameworks and a systematic model for integrating the understanding of concepts, foundations, processes, and norms.

The present study aimed to investigate the impact of language assessment literacy enhancement (LALE) on Iranian high school EFL students’ assessment as learning of writing skill. It also aimed to examine if LALE affects Iranian EFL students’ attitudes toward assessment as learning. To this end, 80 intermediate-level high-school EFL learners were selected and randomly categorized into the experimental and control groups. Both groups wrote an essay in the pre-test phase. Then, The ESL Composition Scale was used to teach the students what makes good writing and what criteria and standards they are supposed to learn to be able to write and rate the essays of their own and their peers. The control group received no instructional information on assessment rubrics. The experimental and control groups wrote another essay on a specific topic in the post-test phase. In the qualitative phase of the study, ten high school EFL students from the experimental group were interviewed regarding their attitudes toward the practice of assessment as learning of the writing skill in their English classes. The findings indicated that LALE significantly affected Iranian high school EFL students’ assessment as learning of writing skill. Moreover, students believed peer and self-assessment techniques are rarely implemented in Iranian high school EFL classes. They were also uncertain and felt uncomfortable judging, evaluating, criticizing, and rating their peers. Besides, they felt that they were not knowledgeable and capable enough to play the role of an assessor.

Purpose: The present study aimed to improve the quality of delivering government services by identifying the main components of the personalization of the m-government in Iran.Method: Qualitative approach and exploratory research is applied. Data is gathered by targeted sampling and semi-structured interviews. Thematic analysis technique was used to analyze the interviews.Findings: The research findings indicate that the personalization of mobile government in Iran includes five main themes and 16 sub-themes including social factors (e-services, e-participation), e-factors (productivity, policy making), managerial factors (accountability, human capital, transparency), political factors (e-legislation, information technology infrastructure), cultural factors (e-support, e-learning).Conclusion: Experts emphasized on managerial factors like accountability and transparency of government activities. Also cultural factors are very important as digital literacy of society is very important in this regard. On the other hand regular review and update of current laws of ICT infrastructures and security policies should be considered as important by government. Also targeted filtering by personal information will make citizens more satisfied to receive updated information and related services based on their needs and preferences.