The divisibility of general foreign language ability and language skills has been a long-running question in applied linguistics. Formerly researchers believed that language skills are global but more recent views consider them as divisible. However, there is no consensus among researchers on the number and nature of the underlying components of language skills. The purpose of the present study is to investigate the divisibility of foreign language comprehension construct. To this end, an English comprehension test comprising two skills of listening and reading was analyzed with a multidimensional IRT model. Three competing models with one, two and four dimensions were fitted to the data. Findings showed that the four dimensional model fits the data best. The implications of the study for foreign language testing and teaching are discussed.

Background and objective: In the age of uncertainty and severe environmental unrest, more reliance on knowledge and managerial experience does not work. Management of unexpected events requires things beyond science and experience. In the current age, management studies are some sort of return to one of the thoughts and ideas of Aristotle called practical wisdom or farsightedness. The present article aims at investigating the innate nature of IRI Police special missions, key factors forming practical wisdom in managerial wisdom; meanwhile, it tries to prioritize it, as well. Managerial wisdom refers to a decision in which rationalism and morality linkage and public benefit is realized.Method: The present research, in terms of objective, research plan and research method is considered developmental, descriptive, and correlative, respectively. Data was gathered from 100 people as a sample of police commanders and administers. Data was analyzed through binomial and Freedman tests.Findings: The findings of the research indicate managerial wisdom is common among police commanders and administers. All the identified elements in formation of managerial wisdom play a role. Finally, the level of importance of the identified elements in relation with managerial wisdom differs from each other.Conclusion: Based on the achieved results, managerial wisdom can be considered a multidimensional concept which is responsible to organizational issues and human affairs through relying on the elements which from it.

Strategic marketing management aims to ensure that a companys offerings create superior value for target customers in a way that enables the company to achieve their strategic goals.Optimizing value for target customers key principle that serves as foundation for all marketing activities. Thus, Management customer value is a pivotal element of a company's strategy. Because customers are the ultimate source of value for the company.The purpose of this research is to determine the dimensionality of concept of perceived value in banking sector. Therefore, this study has developed effective model and tool for evaluation customer perceived value to Banking services in Tehran.Thus, to determination of dimensions the customer perceived value in banking services has been developed a structured questionnaire with 24 items.According to the findings of the research, three dimensions are identified that are determinants to the customer perceived value in banking services of customers viewpoint. Perceived value is found to be a multidimensional construct of three dimensions: Functional value, Monetary value, psychological value. A Scale of perceived value in financial services was obtained, composed of three dimensions.