We are modeling roles of individual messages and participants in Q&A discussion forums. In this paper, we present a mixed network model that represents message exchanges and message influences within a discussion thread. We first model individual message roles and thread-level user roles using discussion content features. We then combine the resulting message roles and the user roles to generat...

Several studies have suggested that the adoption of IFRS can enhance the quality of financial reports, in turn improving their reliability and usefulness (Wyatt, 2005; Barth et al., 2008). However, such studies generally assume that the introduction of IFRS guarantees consistency and compliance in practice. Given that goodwill impairment testing under IFRS presents a technically challenging tas...

Despite the fact that there are a wide range of strategies used to foster interactions in EFL conversation classrooms, many novice teachers are not aware of them. In view of this problem, the current study aimed to identify such strategies commonly used by EFL teachers in conversation classrooms. To this end, fifty sessions of college level conversation classrooms were observed andtheir teacher...

spiritual identity is conceptualized as defining and identification of oneself based on spirituality and spiritual experiences. this study, in a framework of a causal model, investigated the mediating role of spiritual identity between family communication orientations and loneliness aspects. participants, four hundred undergraduate shiraz university students (268 girls and 132 boys) were parti...

the present research aimed at investigating the interaction of the classroom talk to have a better understanding of the teachers’ practice teaching which can pave the way for reflection on teaching. the study benefitted from conversation analytic perspective to qualitatively and interpretively examine the classroom discourse of the teacher-learner interaction. the classroom talk was analyzed th...

The relation between empathy subtypes and prosocial behavior was investigated in a sample of healthy adults. "Empathic concern" and "empathic happiness", defined as negative and positive vicarious emotion (respectively) combined with an other-oriented feeling of "goodwill" (i.e. a thought to do good to others/see others happy), were elicited in 68 adult participants who watched video clips extr...

We consider a firm that sells seasonal goods. The firm seeks to reach a fixed level of goodwill at the end of the selling period, with the minimum total expenditure in promotional activities. We consider the linear optimal control problem faced by the firm which can only control the communication expenditure rate; communication is performed by means of advertising and sales promotion. Goodwill ...

Before 2001, the accounting practitioners generally amortize the cost of intangibles over an arbitrary decided period of time. The accounting treatment lies in two perspectives: first, the value of goodwill will eventually decline; second, the recognition of amortization expenses is to meet the requirement of matching principle. However, later research indicates that the value of goodwill does ...