One of the most important problems and challenges of the VAT system is formation of paper companies which lacks credit and incurring great financial losses for the country’s tax system. The paper companies have no existence and no economic activities and make disorder in economy of the country and they prevent economic transparency. The main objective of the present study is to identify the fac...

the current study examined iranian undergraduate efl students’ willingness to communicate with regard to their vocabulary knowledge. in general, participants were somewhat willing to communicate in english. the total mean score of 730 university students’ perception of willing to communicate was 83.53 out of 135. results, regarding four parts of willingness to communicate, revealed that part...

Strategic management theories mention three viewpoints on achieving competitive advantage and companies’ success: environmental viewpoint, organizational capabilities, and competitive intelligence which suppose both environment and organizational capabilities important in organizations’ success within competition. This paper tries to survey competitive intelligence on SMEs compe...

to teach english adequately, qualified teachers are needed. unfortunately, there are still teachers who are teaching english without an academic degree in tefl. it is necessary for teachers to have a major in english to have subject knowledge, but it is not sufficient. teachers need to have an understanding of the social, cultural, moral, ethical, and pedagogical issues of education and practic...

The goal of this research is to explore managers’ approaches, viewpoints and some other psychological factors on sustainability reporting regarding to theory of planned behavior (TPB). Thus the research includes top and middle managers of listed and non listed companies of Iran stock exchange. Data was analyzed by partial linear squares (PLS). Findings show that subjective norms which are deri...

testing plays a vital role in any language teaching program. it allows teachers and stakeholders, including program administrators, parents, admissions officers and prospective employers to be assured that the learners are progressing according to an accepted standard (douglas, 2010). the problems currently facing language testers have both practical and theoretical implications but the first i...