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The Impact of Language Aptitude on Grammar Attainment of EFL Learners with Different Ages of Onset in the Chinese Context
The effect of language aptitude on grammar attainment of second language learners with different ages of onset became one of the hot topics in the last decades. However, most previous studies were conducted in a second language context with inconsistent results, and few studies were conducted in a foreign language context. To fill this gap, the current study investigated the impact of language aptitude on grammar attainment of EFL learners with different ages of onset in the Chinese context. A Timed Grammatical Judgment Test and an Untimed Grammatical Judgment Test, a Metalinguistic Knowledge test, and a Language Aptitude test were used in the study, and 112 participants were sampled. The results show that the aptitude scores of the three groups of EFL learners with different ages of onset have no significant difference; language aptitude moderates performance on the Untimed Grammatical Judgment Test and the Metalinguistic Knowledge test, which was mainly reflected in the earlier starters; and higher aptitude learners outperform lower aptitude learners in all three grammar tests. Overall, this study provides evidence to support the impact of language aptitude on EFL learners in the Chinese context
Diversification Benefits of European REIT, Equities and Bonds
This study aims to demonstrate the benefits related to the inclusion of European REIT ina portfolio of stocks and bonds traded on European markets. Major studies of the portfolio’s diversification those considered REIT was carried out on the American real estate market. Therefore, this research project aims to extend the work to the European scale by forming a mixed pan‐European REIT portfolio. The database is composed of monthly dividend‐adjusted closing prices, over the past 11 years, from different stock indexes collected during eleven years of different European market indexes. Four hypothetic portfolios were constructed to test our hypothesis. Descriptive statistics and correlations were presented. Therefore, the results have shown that European REIT has reduced the risk of a mixed portfolio even if the risk reduction is very limited. The same is true for the portfolio’s return, which was slightly improved. The study showed that European REIT remains a factor of diversification that should not be overlooked in building an asset portfolio. These findings contribute to the existing portfolio theory arguing that using REITs in portfolio diversification helps investors dilute their risk and improve their returns. Our results also have practical implications. They can be useful to investors and financial analysts in their investment decisions by shedding light on this type of asset
Public Sector Financial Statement Notes to Convergence with International Standards, Transparency, and Social Control
The financial statement notes contribute to public accounts' transparency and the instrumentalization of social control, although they are frequently absent from public sector financial statements. In this context, this study's objective was to present the structure of notes to public sector financial statements, nonexistent until then, in the Brazilian setting, which would contribute to the improvement of this context. The structure was developed according to the recommendations in the wording of the Brazilian Accounting Standards. The results of this work provide public accountants with a reference structure of notes to public sector financial statements, contributing to a greater understanding and transparency of accounting rendering by users of accounting information, control bodies, and society
Citation Quality Analysis in Iranian and International High-rank Journals
In the academic context, a citation is a fundamental aspect of academic writing that helps authors to providing strong argumentation, evaluate and express their attitude towards previous studies. This study aims to investigate the types and functions of citation in the research articles. To this end, a corpus of 60 research articles from 3 high-rank Nursing and Midwifery and Applied Linguistics journals that were written by Iranian scholars (in local journals) and international writers were selected, and their citation patterns were analysed based on Thompson and Tribble’s frameworks (2001). Then, the Chi-square and Fisher’s exact tests were run to investigate the similarities and differences in the citation patterns in the selected journals from a statistical point of view. Although the corpus-based analysis revealed that the Iranian journal articles had a higher density of citations than international journal articles, the international scholars utilised all citation patterns. The results of this study could be used effectively by EAP teachers, students, and novice scholars to improve the understanding of theoretical and practical dimensions of citation patterns in the fields of medical and humanities sciences
Teaching Presence in Online EFL Courses: A Study of Community of Inquiry Model in Iranian Context
By the arrival of technology into the world and how it touches learning contexts, it seems of cardinal importance for educational centres to participate in a systematic study of making the optimal learning available for their future students. The present study examines the effect of the Community of Inquiry Model of Online Learning on EFL learners’ perceived learning and sense of community. The purpose was to figure out how teaching presence affected EFL learners’ perceptions of learning and sense of community in online EFL courses. Pertinent data were collected from EFL students and selected teachers. There were significant relationships between the teaching presence elements and students’ sense of community. It was discovered that there was a small but significant relationship between the students’ perceptions of learning and their sense of community. Directed facilitation and satisfaction with course length were both statistically significant in predicting a sense of community. As claimed by EFL learners, there were statistically significant correlations between teaching presence, perceived learning, and sense of community. The instructors demonstrated similar positive relationships with no significant differences when the student and instructor data were compared
How Grammarly® Website Influences the Iranian EFL Learners’ Writing Performance
The current investigation was conducted to uncover the influences of the Grammarly® online website on correcting the Iranian EFL learners’ writing flaws and, in consequence, improving their writing performance. The participants of this research were 30 learners studying English at the intermediate level in a private language institute, Bojnurd, North Khorasan, Iran. Being divided into two groups, the experimental group received ten sessions of treatment employing the Grammarly® website in their writing instruction, whereas the control group was given a traditional paradigm concerning teaching writing skills. In addition, two raters evaluated the writers’ performances contingent upon five writing criteria: the band, writing achievement, cohesion-coherence, lexical resource, and grammatical measures. MANOVA, run as to the quantitative data, indicated a significant out-performance of the experimental group over the control group regarding the aspects of writing performance, yielding support to the effectiveness of the Grammarly® online web based instruction. Furthermore, participants in the experimental group showed more positive attitudes than those in the control group towards the innovative instruction
Teachers’ Beliefs and Practice about Written Corrective Feedback: A Case Study in a French as a Foreign Language Program
Despite ample research examining second (L2) and foreign language (FL) teacher feedback, research situated in French as a foreign language (FFL) contexts is scarce, in particular studies that examine the beliefs and practices of corrective written feedback (WCF) among FFL teachers. The present study seeks to address this gap by investigating the WCF beliefs and practices of FFL teachers in an undergraduate program in Costa Rica. The participants in this study were five teachers teaching in an FFL program in the Modern Languages School at a large university in Costa Rica. Data were gathered using an online questionnaire, a semi-structured interview, and samples of students’ writing with teacher feedback. The findings revealed that the participants held common beliefs concerning writing, teaching writing, feedback provision in an FL, and the interdependent relationship among teaching, learning, and feedback in an FFL writing class. The results also showed that participants’ beliefs and practices regarding various aspects of written corrective feedback (CF) tended to be aligned, specifically in terms of the use of comprehensive indirect error-coded WCF and the use of evaluation grids. Implications and future research avenues are discussed
Investigating EFL Teachers’ Beliefs and Practices about Written Corrective Feedback: A Large-scale Study
An increasing number of studies have examined teachers’ beliefs and practices regarding written corrective feedback (WCF) in recent years. However, the sample size in these previous studies tends to be small. Through questionnaires and teacher interviews, the present study explored the WCF beliefs and practices of 2,012 EFL teachers in Beijing, China. It found that the majority of teachers regarded error correction as a responsibility shared by both teachers and students, and they preferred selective WCF and integrative use of direct and indirect WCF methods. Also, they tended to have confidence in the effectiveness of their WCF. As for their practices, they would mostly underline the errors and point out the types or underline all errors with types indicated. In addition, most teachers would give feedback directly, and the number of teachers for and against delivering feedback on recurring errors seemed to be even. This study indicates the necessity of offering in-service EFL teachers training on WCF
From Knowledge-Driven to Learning- Driven -The Importance of Workplace Learning
Workplace learning is not only essential for the operation and development of the knowledge economy, but also an important factor in lifelong learning. Moreover, it is one of the most emphasized areas of adult learning. In recent decades, we have also witnessed the fact that school‐based education and training lose their importance while individual learning becomes the dominant knowledge acquisition process and activity in adulthood. Our qualitative research is based on interviews with 23 IT companies operating in Hungary. This sector was chosen because the IT field belongs to the knowledge‐intensive sector, so workplace learning processes can be well studied. The focus of the research is on the learning processes generated by the knowledge gaps in organizations. How does the need for arise? From what sources and in what ways do those working in the organization obtain the necessary information and knowledge? How will the acquired knowledge affect life in the organization? The results of the research enrich the fields of both lifelong learning and adult learning research, and they also contribute to some extent to knowledge management approach.
 
The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil
This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing