The purpose of this research is to study the effect of rational and experiential information processing style on opportunistic and efficient earnings management based on Cognitive – Experiential Self Theory. For this purpose, the number of 250 accountants and financial managers of listed firms in Tehran Stock Exchange were selected as research sample. Research theoretical framework collect by library study and research data gathering was conducted via questionnaire. Also, the research hypotheses were tested through structural equations modeling. Research findings show a negative relation between rational information processing style and opportunistic earnings management and a positive linkage between experiential information processing style and opportunistic earnings management. Also, this evidence indicates a positive relation among both type of information processing styles and efficient earnings management. Based on these findings, it can be concluded that information processing style as an individual and cognitive feature influences the types of profit management as one of the financial decisions.

Background and Aim: The socio-cognitive theory introduced in information science by Horland and Alberchtsen. The socio-cognitive view turns the traditional cognitive program upside down. The socio-cognitive theory emphasizes on different cultural and social structures of users. Hence, the aim of the article is to explain the role of socio-cognitive theory in information retrieval (IR). Methods: The role of the socio-cognitive theory in information retrieval was determined by reviewing of relevant literature and identifying its concepts. The current research methodology is descriptive, analytical and theoretical. The research paradigm is qualitative. Results: The results revealed that the socio-cognitive theory can affect information retrieval (IR), information behavior and relevancy. The socio-cognitive helps classification of a particular topic in information retrieval. It can change a thesaurus to ontology. Also, it can contribute to non-linguistic factors in understanding the meaning in ontologies and it can affect information-seeking behavior as a mediating factors. Conclusion. The result of this study shows that we can not only examine issues related to information retrieval, relevancy and information behavior through the traditional cognitive views. We have to sure that all the cultures and social factors are examined in our studies about IR.

Introduction: The purpose of the present study was to investigate the mediating role of information processing in the relationship between theory of mind and decision making. Materials & Methods: Participants consisted of 400 students who were selected from among students of Payam-e-Noor University by proportional method and responded to Mind Theory Questionnaire (Baron-Cohen, Information Processing Questionnaire (Pasini & Epstein, 1999) and Scott & Bruce Decision Making Questionnaire (1995)). Descriptive statistics of variables were determined using descriptive statistics indices and SPSS (version 24). Then, Structural Equation Modeling (AMOS) software (version 24) was used to investigate the research hypotheses. Results: The findings showed that the theory of mind on logical information processing was positive and significant. In addition, theory of mind predicted intuitive and avoidant decision making directly and indirectly predicted logical decision-making by mediating logical information processing. Conclusion: The overall results of the study indicate that increasing the theory of mind in students by creating rational processing will increase their rational decision making.

Objective: There are several theories proposed on the career development and researchers have classified these theories in different categories. Career-related cognitive theory is one of the latest categories including two theories: social cognitive theory of career development and cognitive information processing. The current study seeks to compare these two cognitive theories of career development by identifying the criteria for comparison of theories. Methods: The present study is a practical research from goal perspective, is an exploratory survey in nature and methodologically is categorized in the field of mixed research. To collect data, a sample of 20 academic experts and active managers in human resource management and career development were interviewed. Results: To execute the research, 34 criteria were identified based on theoretical foundations and 12 criteria were agreed upon according to experts' opinions; finally, the two theories were compared using a fuzzy Delphi technique and those criteria. Conclusion: The results showed that social cognition of career development theory mostly emphasizes on environment, future, and generalizability respectively, while cognitive information processing theory mainly emphasizes on the job, individual, process, and the organization.

Objective: In this paper, the Interference model of test anxiety by Eysenck (1972), Beck’s cognitive theory of depression (1967) and information processing theory by Atkinson and Schifrin (1968) were assumed to develop the theoretical framework.Methods: Here, the above theories are discussed in relation to the present paper. Their application and implications and academic achievement are also considered.Results: Academic achievement was treated as a dependent variable. Depression and test-anxiety were considered as independent variables, this is because the researcher wanted to investigate whether variables, such as depression, test-anxiety, and memory have the potential to affect students’ academic achievement. The paper highlights the relationships between depression, test-anxiety, memory, and academic achievement. It has been postulated that depression and test-anxiety despair short–term memory, and short-term memory cannot transfer information to long term-memory. Thus, these processes are linked to low academic achievement. In other words, when depression and test-anxiety prevent the transfer of information from short-term memory to long-term memory, then students cannot memorize their lesson or recall it.Conclusions: Although much work has been done on academic achievement, yet there are not enough studies carried out on the relationship among test-anxiety, depression, memory and academic achievement. Thus, more studies are needed to ascertain the effects of depression and test anxiety on academic achievement through memory. The focus of the present paper was to examine the relationship between the above-mentioned variables and theories.

Sluggish Cognitive Tempo is used to describe a particular type of attention deficit, concentration, and slowness in information processing. The aim of this study was to investigate the psychometric properties of the Sluggish Cognitive Tempo Scale (SCTS) of the parent form among Iranian children. The present study is a descriptive study. A sample of 1700 people was selected from the provinces of Tehran, East Azerbaijan, West Azerbaijan, Kurdistan, Fars and Khorasan using cluster sampling method. 122 subjects were excluded from statistical analysis due to incomplete answers to the questionnaires and thus the final sample was reduced to 1578 parents. The confirmatory factor analysis method and internal consistency were used to compute the Sluggish Cognitive Tempo Scale factorial validity and reliability, respectively. Also, in order to examine the construct validity of the Sluggish Cognitive Tempo Scale, we computed correlations between different dimensions of Sluggish Cognitive Tempo Scale with Attention Deficit Subscale of Mental Health Assessment Questionnaire for Children and Adolescents. The results of statistical results showed that this scale has structural validity, criterion and convergence in Iranian society. The results indicate that the scale is three factors and also the validity of the scale using Cronbach's alpha method and retest test after Approved two weeks. According to the findings of the present study, the parent form of the Sluggish Cognitive Tempo Scale (SCTS) has a good validity and reliability and it can be used in research related to slow cognitive multiplication in Iranian society.

The purpose of this study is to investigate the effectiveness of visual transformation therapy with a cognitive information processing approach in improving children with cognitive dyslexia. The method of this study is quasi-experimental with a pretest-posttest design and a control group. To select the statistical population, 140 students aged 7-9 years with specific learning disabilities who presented to Yeganeh center of Savojbolagh in Alborz province in 2018-19 school year were used. Then, 60 students with dyslexia were selected according to the available sampling method, of which only 20 students had a visual learning style. These twenty students were randomly assigned to the two study and control groups. The instruments were as follows: Wechsler Intelligence Scale, VAK Questionnaire, history case form and a reading disorder test administered by the researcher. Then, the students were divided into two homogeneous groups according to gender, age, educational level, and intelligence. Then, within two months, ISHINR, Cognitive Information Processing, Cattell-Horn-Carroll, and Visual Learning Style training sessions were conducted for the study group, while the control group received no training. At the end of the treatment sessions and 8 weeks after, the students were reassessed. The results of repeated measures analysis of variance showed that the effect of time and group effect were significant during the study (P<0. 05). Thus, this method is effective and can be proposed for the treatment of cognitive dyslexia.

Aim: The purpose of the present study is to determine the effectiveness of developmental therapies based on cognitive information processing approach on improvement of dyslexia in 7 to 9 years old children with learning disabilities in Alborz province. Methods: The method of this research is pre-test; post-test, with control group. The statistical population of this study consists of 60 persons, 30 of whom were placed in treatment group and 30 were placed in the control group. Prior to treatment interventions, IQ was assessed using Wechsler IV test, signs and symptoms of dyslexia was assessed with Cattell Horn Carrollchr('39')s developmental therapies approach, ISHINR and cognitive information processing and learning style of students, parents, therapists and teachers was measured and evaluated using VAK Questionnaire. Then the students were divided into three separate groups of visual, auditory and kinesthetic based on their gender, age, educational level, learning style and considering the study goal. Thereafter, the training sessions were held within two months for these three groups. The students attended 15 ninety-minute training sessions along with their parents, while the control group did not receive any training. Results: The data were analyzed using multivariate analysis of variance (MANOVA) method and the results showed that there is a significant difference (5%) between all of the three treatments groups in comparison with the control group, so all the three treatments methods are effective. Conclusion: Developmental therapies (VAK learning style) utilizing cognitive information-processing approach are effective in the treatment of cognitive dyslexia.