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      • Open Access Article

        1 - The Effects of Transcranial Direct Current Stimulation (tDCS) on Working Memory in Healthy Young Adults
        Nima ganji Roza Rashedi نگار کریمی پروانه  فرهاد بیگی Ali Akbar Soleimani Azam Noferesti Mohammad Hossein  Abdollahi Fatemeh Moin Al-Ghorabaei
        Introduction: Working memory is one of the fundamental cognitive ability that helps us perform complex mental processes but has limited capacity. Scientists are looking for ways to increase working memory capacity. Numerous studies have shown the effect of direct transc More
        Introduction: Working memory is one of the fundamental cognitive ability that helps us perform complex mental processes but has limited capacity. Scientists are looking for ways to increase working memory capacity. Numerous studies have shown the effect of direct transcranial stimulation (tDCS) on various aspects of performance. The aim of this study was to evaluate the effectiveness of transcranial direct current stimulation on working memory function in healthy individuals. Methods: In this study, the effect of three-session of anodal tDCS stimulation period with an intensity of 2 mA in the lateral posterior anterior cortex on the working memory function of healthy individuals in two experimental and control random groups was investigated using N-Beck test. Results: The results showed that the subjects in the experimental group after three sessions of direct transcranial stimulation, presented a higher number of correct answers (p= 0.00) in less response time (p=0.00) in n-back task compare to their performance before the tDCS sessions. Subjects didn’t show significant difference through the same analysis which was performed in the control group. Conclusion: According to the n-back task results, before and after tDCS 3-session intervention, anodal transcranial stimulation on dorsal-lateral prefrontal cortex (DLPFC) improves the performance of healthy subjects in the experimental group and tDCS neuromodulation could be an alternative way to improve cognition abilities like working memory among of healthy people. Manuscript profile
      • Open Access Article

        2 - Underling Mechanism of Relationship between Working Memory and Fluid Intelligence
        Rouhollah Shahabi Javad Ejei Parviz Azadfallah Vliyollah Farzad
        .The present study investigates how working memory and fluid intelligence are related in 8 - 12 years old children
        .The present study investigates how working memory and fluid intelligence are related in 8 - 12 years old children Manuscript profile
      • Open Access Article

        3 - the effect of dramatic creativity training on working memory and schoolwork engagement of elementary school students
        saeed toulabi narjes motevali zadeh
        The purpose of this study was to investigate the effect of dramatic creativity training on working memory and schoolwork engagement of elementary school students. The research method was quasi-experimental with pretest, posttest and follow-up with control group. The sta More
        The purpose of this study was to investigate the effect of dramatic creativity training on working memory and schoolwork engagement of elementary school students. The research method was quasi-experimental with pretest, posttest and follow-up with control group. The statistical population of the study was the students of primary girls' schools in district one of Saveh city. Among them, 50 second grade students were selected by available sampling method and randomly assigned in experimental and control groups. The experimental group participated in a 12-session course of dramatic creativity based on auditory and visual stimuli of working memory and creating positive emotions and motivation to do homework. Academic engagement scale and computer software "working memory information processing index" were used for data collection. Data were analyzed using multivariable variance analysis with repeated measures. Findings showed that teaching dramatic creativity led to a significant increase in working memory processing capacity and school-work engagement of students. These findings were also stable in the two-month follow-up. Therefore, it can be concluded that the use of creativity dramatically plays in the educational process, increases the capacity of processing working memory and students motivate to engage more in school works. Manuscript profile
      • Open Access Article

        4 - The effect of ethical characteristics of managers on the relationship between conservatism and cost of equity
        Saied  AhmadVand Azita Jahanshad
        <p>One of the tools and mechanisms of drafting accounting standards is conservatism. Conservatism has been proposed as a useful tool for the board of directors in order to fully implement key tasks such as determining strategies, comprehensive supervision of the company More
        <p>One of the tools and mechanisms of drafting accounting standards is conservatism. Conservatism has been proposed as a useful tool for the board of directors in order to fully implement key tasks such as determining strategies, comprehensive supervision of the company's executive directors, and ensuring accountability to shareholders and stakeholders in recent years. Conservatism is placed as a criterion of pessimism in front of the manager's optimism to increase the quality of profit. Studies show that managers do not always behave in a completely rational way, and under the influence of characteristics such as optimism, overconfidence, etc., they may make irrational decisions that have an important impact on the company's financial and operational activities. On the other hand, one of the basic elements in making investment decisions is the cost of equity, which decreases the economic added value of companies. In order to maintain the value of the economic unit, the management should try to bring the expected return to at least the level of the cost of equity. In this, the key to success is reducing the cost of equity. Therefore, this research seeks to answer the question of whether the moral characteristics of managers have an effect on the non-linear relationship between accounting conservatism and the cost of equity? This research has been carried out in the framework of inductive-inductive arguments. In this research, library and field methods were used to collect information. The theoretical bases and researches carried out were used as a library basis. The statistical population of this research includes all the companies accepted in the Tehran Stock Exchange during the financial periods of 1392-1401. According to Cochran's formula, the number of samples used in this research has been obtained for an error of 0.085 (about 8.5%). According to the findings of the research, with the increase of managers' overconfidence, the relationship between managers' conservatism and the cost of equity will weaken, and there is an inverse relationship between the independent and dependent variables. Also, with the increase in managers' optimism, the relationship between the conservatism of managers and the cost of equity is strengthened, and there is a direct relationship between the independent and dependent variables. Also, with the increase of overconfidence, the cost of equity will decrease and there is an inverse relationship between the independent and dependent variables. Also, with the increase of the company size variable, the relationship between managers' conservatism and the cost of equity weakens, and there is an inverse relationship between the independent and dependent variable. This variable supports the linear relationship between managers' conservatism and the cost of equity.</p> Manuscript profile