نتایج جستجو برای: gender and age of auditors

تعداد نتایج: 24086662  

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه دریانوردی و علوم دریایی چابهار - دانشکده مدیریت 1393

within communicative, interactive, and learner-centered framework of language teaching and learning, students need to learn four skills of listening, speaking, reading, and writing for their educational success. but of all the language skills, reading enjoys a paramount significance in so many second or foreign language academic contexts. in spite of its importance, language learners still have...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه شیراز - دانشکده علوم انسانی 1391

from 1950s onward, new theories and critical approaches burgeoned across humanities. these theories were context-oriented; as a result, the analysis of discursive practices gained significance. thus, social, political, historical and cultural discourses that have been hitherto marginalized and considered inferior to literary texts, were introduced as important texts to be analyzed by critics. o...

پایان نامه :دانشگاه بین المللی امام خمینی (ره) - قزوین - دانشکده علوم اجتماعی 1389

چکیده در این پژوهش، رابطه بین سبک های مقابله ای با جرأت ورزی و پرخاشگری در دانشجویان دانشگاه بین المللی امام خمینی (ره) بررسی شد. نمونه مورد بررسی، شامل 200 نفر (121 زن و 79 مرد) از دانشجویان دانشگاه مورد نظر در دو جنس است که از طریق روش نمونه گیری خوشه ای تصادفی، انتخاب و به پرسشنامه های الگوهای پاسخ دهی بین فردی تونند و پرسشنامه سبک های مقابله ای اندلر و پارکر پاسخ دادند. همچنین از روش های ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه علامه طباطبایی - دانشکده اقتصاد 1389

abstract: about 60% of total premium of insurance industry is pertained?to life policies in the world; while the life insurance total premium in iran is less than 6% of total premium in insurance industry in 2008 (sigma, no 3/2009). among the reasons that discourage the life insurance industry is the problem of adverse selection. adverse selection theory describes a situation where the inf...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه ارومیه - دانشکده ادبیات و علوم انسانی 1394

the ability to speak two languages in the world is a remarkable achievement. there is a good reason to believe that bilingualism is the norm for the majority of people in the world because 70% of the earth’s population are supposed to be bilingual or multilingual. various investigations have shown that the native language impacts foreign word recognition, and this influence is adapted by the de...

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Background: The professional identity and gender of the auditors are among the factors that can affect and change the ethical judgment of external auditors. Therefore, the purpose of this study is to investigate the effect of professional identity on ethical judgment and to investigate the mediating role of gender in this influence. Method: The method of this research is descriptive-survey of ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه فردوسی مشهد - دانشکده ادبیات و علوم انسانی دکتر علی شریعتی 1392

just as motivation is important in sla research, demotivation constitutes an important factor, too. there are many studies done on demotivation and burnout of teachers. many of these studies have been conducted on one or two aspects of english instruction. consequently, there are few studies which have been done on more than two aspects of english teaching. the aim of this study is to find out ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه شهید چمران اهواز - دانشکده ادبیات و علوم انسانی 1389

methodology non-native participants in this study were sixty ba students majoring in english literature and teaching english as a foreign language at khayyam university of mashhad. they were senior students, between 21 to 24 years old, who had studied english for at least three and a half years and had passed several courses including grammar, reading, conversation, and writing. this was assum...

ژورنال: حسابداری مالی 2019

Use of integrated standards in today's economy is imperative to create efficient financial markets, improve resource allocation and reduce transaction costs. In the same vein, all countries must make a lot of effort to develop common standards. However, ethnic diversity in different parts of the world results in different interpretations and judgments from accounting standards and challenges a ...

Journal: :تحقیقات مالی 0
محمد رضا نیکبخت دانشکده مدیریت محمدمهدی معاذی نـ ژاد

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

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