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The purpose of the current study is to investigate the potentials of identity-oriented English language teachers' education programs in developing the glocal identity of English language teachers through examining the perspectives of the EFL teacher educators. Given that, the main features of glocal identity teacher education program were obtained by examining their perspectives. These features are addressing reflective pedagogy, bridging the gap between theory and practice, involving English language teachers in action research, and developing English language teachers' critical thinking skills in teacher's education programs. ; Vietinio ir globaliojo švietimo pasikeitimas į glokalųjį švietimą jaučiamas ir anglų kalbos pedagogikoje. Toks pokytis paskatino naują anglų kalbos mokymo ir mokymosi diskursą, kuriuo tikimasi pakeisti anglų kalbos mokytojų rengimo programas. Taigi, šio tyrimo tikslas yra ištirti į identitetą orientuotų anglų kalbos mokytojų rengimo programų galimybes, plėtojant glokalų anglų kalbos mokytojų identitetą, nagrinėjant anglų kalbos, kaip užsienio kalbos, mokytojų perspektyvas. Pagrindinėms interviu temoms buvo naudojamas Strausso ir Corbino (1998) pasiūlytas sisteminis požiūris. Interviu gauti duomenys buvo apdorojami remiantis trimis kodavimo lygiais: atviruoju kodavimu, ašiniu kodavimu ir atrankiniu kodavimu. Po diskusijų apie anglų kalbos mokymo ir mokymosi būklę, analizuojant interviu rezultatus, buvo nustatyti pagrindiniai į identitetą orientuotos anglų kalbos mokytojų rengimo programos aspektai, siekiant plėtoti anglų kalbos mokytojo glokalų identitetą. Šie aspektai yra susiję su reflektyviąja pedagogika, mažinant atotrūkį tarp teorijos ir praktikos, įtraukiant anglų kalbos mokytojus į veiklos tyrimus ir ugdant anglų kalbos mokytojų kritinio mąstymo įgūdžius mokytojų rengimo programose. Taigi, politikos formuotojai kalbų mokytojų rengimo srityje turi atsižvelgti į šiuos aspektus, rengdami būsimas mokytojų rengimo programas, skirtas ugdyti anglų kalbos mokytojus, kurie būtų kompetentingi mokyti pagal glokalius poreikius.

This is a two-phase study toward understanding the cultural identity development of the English as a Foreign Language (EFL) teachers when they participated in cultural negotiation programs and developing a negotiated model of cultural identity development for the second language teacher education programs. To such ends, the analysis of the narratives authored by five experienced and four novice EFL teachers was done by using Wenger's (1998) community of practice and Pennington's (2014) TESOL (Teaching English to Speakers of Other Languages) teacher identity model to track the cultural identity development of the EFL teachers during the cultural negotiation sessions. Then, by meticulously examining the theoretical and empirical underpinnings about cultural identity including the theories and previous empirical studies along with the results obtained from the first phase of the study, we developed a negotiated model of cultural identity development for the EFL teachers. The model is a theoretical one which can be applied to different second language teacher education programs to develop the cultural identity of the language teachers by participating in negotiation sessions. The study concluded with some implications for second language teacher education programs to develop the cultural identity of the EFL teachers.

Abstract
Self-selecting of the material has been the arena of discussion by the researchers of L2 pedagogy. While some believe that it can be effective, others believe that it is detrimental to L2 learning. Hence, the purpose of this study was to investigate the effect of self-selected and teacher assigned writing prompts on the writing complexity, accuracy, and fluency of Iranian EFL learners at beginning, intermediate, and advanced proficiency levels. The theoretical aspects of the current research were founded based on Theory of Reasoned Action (Ajzen & Fishbein, 1980) and Choice Theory (Glasser, 1998). Given that, 52 Iranian EFL learners (beginning N = 19, intermediate N = 16, advanced N = 17) participated in this study. Each student was asked to write about two writing prompts: one selected by the students and the other by the teacher. Using relevant indexes, we measured writing complexity, accuracy and fluency with regard to the two writing prompts. The results indicated that there was a statistically significant difference between the writing complexity, accuracy, and fluency of L2 learners when they wrote about their own self-selected prompts and when they wrote about the teacher assigned ones. The results also revealed that L2 learners' writings were more complex, accurate, and fluent when they wrote about their self-selected prompts. The findings of this study can have some implications for L2 writing instructors and test designers.

This study is an attempt to explore the frequency of pragmatic content occurrence represented as three speech acts of requesting, refusing, and apologizing in global and local English Language Teaching (ELT) textbooks. Three global elementary ELT textbooks, namely Interchange, Top Notch, and American English File along with the local elementary textbooks of Iran Language Institute (ILI) Series, were examined for their pragmatic content. To analyze the pragmatic content of these textbooks, the researchers used three different frameworks. The results indicated that while both global and local ELT textbooks shared a sufficient number of speech acts of request and refusal, they failed to pay enough attention to the speech act of apology regarding its frequency and the strategies through which it is performed. To sum, the findings of this study highlight the differences in the frequency of different speech acts and the strategies used to perform them in global and local elementary ELT textbooks, which bear some implications for ELT textbook developers and language instructors.

Abstract
This study explores TEFL teachers' and non-TEFL teachers' perceptions about the relationship between second language acquisition (SLA) research and language pedagogy with regard to familiarity, involvement, accessibility, consultation, relevance, and usefulness of SLA research in L2 pedagogy. To this end, 83 teachers, 40 TEFL teachers and 43 non-TEFL teachers, participated in this study. They filled out a questionnaire addressing their perceptions about SLA research and language pedagogy. The results revealed that the majority of TEFL teachers involved in doing research, at least as their educational term projects, while mostly no contribution was reported by non-TEFL teachers. In addition, TEFL teachers insisted that L2 teachers need to be involved in SLA research to be successful in their teaching career, while non-TEFL teachers were of the opposite opinion. Moreover, it was revealed that TEFL teachers considered the knowledge gained from research studies relevant and useful to their classroom actions, whereas non-TEFL teachers saw their experience more important for managing their classroom actions. Although both groups had contradictory perceptions of the relationship between SLA research and language pedagogy, they showed some common points in this regard. That is, both groups reported on their difficulty in having access to the research materials; they also expressed their willingness to do research.

Intellectual capital for companies, particularly manufacturing firms in the third millennium can be considered as a competitive advantage. The purpose of the research is to examine the role of innovation capital in the creation of value for business organizations. Intellectual capital (IC) disclosure has been receiving an increasing amount of attention among the companies around the world such as Australian companies, Italian companies and others. This is due to the new economy driven which is knowledge-based economy where value creation become one of the crucial issues in the world and tends to be based on intangible rather than tangible assets. In this study, a questionnaire was distributed among manufacturing companies have tried to collect statistical information. Questionnaire was divided between manufacturing firms and financial operations managers. The result shows that a company's IC in general has a The significant positive impact on its financial and market performance.

A considerable focus of bottom-line income losses is important in the case of investigating quality of earnings. The future of stock returns is all associated with accruements that are in relation with reliability, and negativity. Earning increases that are accompanied by high accruals, suggesting inferiority of earnings, are related with poor future returns. This study describes the investigation of different hypotheses earnings manipulation, extrapolative fundaments about future growth, and under reaction to changes in business conditions to explain accruals' predictive power. Differentiations between the hypotheses are grounds on operating performance, the behavior of individual accrual items, discretionary versus fixed investment trust components of accruals, and special items. In the main hypothesis we tested stock return and Earning Quality separately. In this investigation firms in according to a mount of accruals. Later on the validity using within-industry comparisons, and data on Tehran stocks was checked. This means that earnings management occurs with a time lag by market participants. In this research it was indicated that components of accruals including changes in accounts receivable, inventory, other current assets, current liabilities and other current liabilities have not significant effect on stock return. It was also indicated that for discretionary accruals, decreasing of stock return is greater than the decreasing of stock return for non-discretionary accruals.