Assessment and Practice in Educational Sciences

The present study aimed to develop a tax literacy curriculum model for secondary education. In terms of purpose, this was an applied study, and in terms of nature, it was qualitative and exploratory. To obtain an in-depth understanding of the dimensions and components of a tax literacy curriculum, the grounded theory method was employed using the systematic approach developed by Strauss and Corbin. The study participants consisted of experts in curriculum planning, educational sciences, secondary education, economics, public finance, accounting, and taxation. Participants were selected through purposive sampling supplemented by the snowball sampling method, and semi-structured interviews were ultimately conducted with 14 experts. The sampling process continued until theoretical saturation was achieved. The interview data were analyzed through the three stages of open, axial, and selective coding, and MAXQDA software was used for data management. During open coding, 388 initial concepts were extracted from the interview transcripts and classified into 42 open codes. During axial coding, these codes were organized into 18 categories and six paradigmatic groups: causal conditions, contextual conditions, intervening conditions, strategies, consequences, and the core category. The findings indicated that the core category of the tax literacy curriculum model was “educating responsible citizens and responsible entrepreneurs.” The causal conditions included preventing corruption and tax evasion, understanding the nature and necessity of taxation, basic tax concepts, education about taxpayers’ rights, and the economic and social objectives of taxation. The contextual conditions included tax ethics and financial conscience, the learning of values and ethics, and tax attitudes and culture. Tax calculation and analysis skills and familiarity with tax procedures were identified as intervening conditions. The principal strategies included using technology and practical experiences, empowering teachers, developing educational content, and emphasizing curriculum policymaking and planning. The consequences of implementing the model included improved decision-making and personal financial management and enhanced active and participatory learning among students. Accordingly, the proposed model can provide a foundation for designing tax literacy education programs within the secondary education system.

Background: Over the past decade, Positive Psychology has gained substantial momentum in Second Language Acquisition (SLA). However, flourishing as a multidimensional higher-order construct has remained underexplored in English as a Foreign Language (EFL) context.

Objective: This study developed and validated a structural model of flourishing in EFL settings, grounded in Positive Psychology and Self-Determination Theory.

Methods: A quantitative cross-sectional design was employed. Data were collected from 450 EFL learners in Iran. Confirmatory Factor Analysis (CFA) and second-order Structural Equation Modeling (SEM) were used to test the measurement and structural models. To address potential methodological concerns, supplementary analyses including partial correlations, independent samples t-tests, one-way ANOVA, MANOVA, and non-parametric tests (Mann-Whitney U and Kruskal-Wallis) were also conducted to examine the robustness of the findings and the influence of demographic variables.

Results: The measurement model demonstrated excellent fit (CFI = 0.94, TLI = 0.92, RMSEA = 0.06, SRMR = 0.05). Flourishing was validated as a second-order latent construct comprising positive emotion, engagement, relationships, meaning, and accomplishment. Foreign Language Enjoyment (β = 0.42), teacher support (β = 0.35), self-determined motivation (β = 0.38), and academic resilience (β = 0.31) significantly predicted flourishing. Flourishing significantly predicted academic engagement (β = 0.52) and language achievement (β = 0.29). Supplementary analyses confirmed the stability of these relationships. Specifically, a significant partial correlation was found between Foreign Language Enjoyment and academic resilience (r = 0.39, p < .01) after controlling for age. Furthermore, no significant differences in flourishing were observed based on gender (t(448) = 1.45, p = .14) or age group, as confirmed by ANOVA (F(2, 447) = 0.98, p = .37) and Kruskal-Wallis tests (H(2) = 4.21, p = .12), reinforcing the generalizability of the model across these demographic factors.

Conclusion: This study introduces flourishing as an integrative well-being construct in SLA, validates a second-order SEM model, and provides a comprehensive framework for understanding optimal psychological functioning in EFL learning environments.

Institutional transformations in contemporary educational systems have increasingly caused teachers’ working conditions to be influenced by managerial structures and organizational policies. In this regard, the quality of supportive mechanisms in schools plays an important role in shaping teachers’ occupational position and professional functioning. The present study adopts an explanatory approach to examine the institutional patterns affecting the occupational position of Arabic language teachers in Iraq. Methodologically, this study is quantitative and was conducted using a causal-correlational design. The research population included Arabic language teachers working in public secondary schools in Iraq, from whom a sample was selected through multistage random sampling. Data were collected using a questionnaire and analyzed through structural equation modeling. The results indicated that the quality of organizational support, access to career advancement pathways, and the extent of teachers’ involvement in school-level decision-making processes had significant effects on their occupational position. In addition, the findings showed that organizational participation plays a mediating role in the effect of supportive policies on teachers’ occupational position. The results of this study can provide a basis for redesigning human resource management policies and improving educational governance mechanisms in the Iraqi educational system.

Considering the intensification of environmental challenges and the necessity of enhancing citizens’ awareness and responsibility, this study is based on the assumption that formal education can play a fundamental role in developing environmental legal literacy. Despite the importance of this field, the absence of a coherent model for designing a curriculum based on environmental legal literacy education in the educational system is evident. Therefore, the aim of the present study was to develop a curriculum model based on environmental legal literacy education. In terms of purpose, this research is applied, and in terms of approach, it is qualitative and exploratory. The statistical population included specialists in the fields of educational sciences, law, and social sciences in West Azerbaijan Province, who were selected using purposive sampling and the snowball technique. The sampling process continued until theoretical saturation was achieved, and finally, 19 individuals participated in semi-structured interviews as the research sample. The data collection instrument was an in-depth semi-structured interview, and the data were analyzed using Braun and Clarke’s thematic analysis method. As a result of data analysis, 729 initial codes were extracted and, after refinement, were classified into 110 basic codes, 18 organizing themes, and 6 overarching themes, including the foundations and philosophy of the model, analysis of the current situation, objectives and competencies, principles governing content, teaching–learning strategies, and implementation and evaluation requirements. The results showed that the proposed model requires an interdisciplinary approach, localization of content, emphasis on students’ legal empowerment, and the use of performance-based evaluation.

This study aimed to explore, conceptualize, and develop a value-oriented framework of occupational values among Iraqi primary school principals by identifying the underlying dimensions of value-based school leadership through expert perspectives. The study employed a qualitative design grounded in thematic network analysis. Participants consisted of 15 experts in educational management, school leadership, educational policy, and primary school administration in Iraq, selected through purposive and theoretical sampling until theoretical saturation was achieved. Data were collected through semi-structured interviews based on 10 open-ended questions. Interview transcripts were analyzed using the Attride-Stirling thematic network approach with the support of MAXQDA 24 software. The analytical process involved open coding, identification of basic themes, development of organizing themes, and construction of global themes. To ensure trustworthiness, triangulation, member checking, independent coding by multiple researchers, and audit trail procedures were applied. Inter-coder reliability was assessed using Cohen’s kappa coefficient, yielding a value of 0.81, indicating substantial agreement and analytical consistency. The analysis revealed that occupational values of Iraqi primary school principals constitute a multidimensional, context-sensitive, and interconnected construct. Seven overarching themes emerged from the thematic network: (1) personal values and professional ethics, (2) socio-cultural values, (3) social responsibility and justice, (4) educational leadership and school management, (5) economic and institutional values, (6) authority and transformational influence, and (7) contextual and indigenous values. The findings demonstrated that principals’ occupational values are shaped not only by individual ethical commitments but also by social relationships, institutional support systems, leadership responsibilities, and the unique socio-political realities of Iraq. The thematic structure further indicated dynamic interactions among personal, organizational, and contextual dimensions, suggesting that value-based leadership is a holistic phenomenon embedded within broader educational and societal environments. The study concludes that value-based school leadership in Iraqi primary education is founded upon a complex network of ethical, social, professional, institutional, and contextual values. Effective school leadership extends beyond administrative competence and depends on the integration of personal integrity, social commitment, educational stewardship, institutional support, and adaptive responses to local conditions.

Creativity is a fundamental property of the 21st-century pedagogical process. Integrating creativity into educational systems despite structural limitations remains a significant concern for educational researchers. This descriptive-qualitative study aimed to investigate Iranian EFL teachers’ perceptions of creative teaching and to develop a conceptual framework within the constrained environments of English language institutes. Using purposive sampling, 10 male and female EFL teachers from various institutes in Isfahan, Iran, participated in semi-structured interviews. Data were analyzed using an inductive thematic approach via MAXQDA 2023. The findings were categorized into three dimensions: facilitators (driving forces), inhibitors (structural boundaries), and consequences. Thirteen themes were identified as facilitators, including two-way interaction, continuous monitoring, and creative problem-solving. Primary inhibitors emerged as rigid institutional policies, personal factors, sociocultural aspects, and time constraints. The consequences of creative strategies included enhanced student achievement, motivation, and improved communication. Based on these findings, the study proposes a multidimensional interaction of multiple factors that influence creative teaching within the limited structures of English language institutions, revealing creative teaching as a dynamic navigation between pedagogical innovation and institutional constraints. The findings provide a roadmap for teachers and administrators to transition from mini-c to pro-c creativity within limited institutional structures.

The present study aims to identify and analyze the factors influencing the reduction of vandalistic behaviors among elementary school students using a meta-synthesis approach. This method enables the extraction of key concepts and categories from multiple studies, thereby facilitating the development of a scientific and practical framework for intervening in students' deviant behaviors. The findings indicate that three main components play a pivotal role in reducing vandalism: (1) strengthening moral awareness and ethical values, (2) developing positive skills and behaviors, and (3) creating a constructive environment and interaction. Structural analysis of the proposed model revealed that all relationships between components were statistically significant, indicating a valid and predictive model for reducing vandalistic behaviors. Mathematical modeling results further showed that "developing positive skills and behaviors" had the greatest impact (41%), followed by "strengthening moral awareness and ethical values" (39%), and "creating a constructive environment and interaction" (19%). The results suggest that emphasizing the development of personal and social skills along with ethical education can be a key factor in managing such behaviors. Moreover, integrating these factors with modern technologies and participatory teaching approaches can lead to effective preventive and corrective programs in educational settings. Compared to previous studies, this research, through the use of data-driven models and fuzzy analysis, offers a more comprehensive and precise perspective on interventions for vandalistic behavior, and can serve as a scientific foundation for educational policy and programming in primary schools.

This study examined the role of lexical cohesion in the Vision Iran English as a Foreign Language (EFL) textbook series and its subsequent impact on learners’ reading comprehension and answered the research question: Quantify the distribution of lexical cohesion subgroups. Using a quantitative, descriptive-correlational, two-stage approach, the first phase of the Vision series textbooks was analyzed to quantify lexical cohesion links (repetition, synonymy, etc.) based on Tanskanen’s (2006) framework and showed a progression from basic repetition in Vision 1 to increased use of activity-related conjunctions in Vision 2 and a balance of repetition and elaboration conjunctions in Vision 3. The second phase measured EFL learners’ reading comprehension through pre- and post-tests, and statistical analyses including ANOVA and Pearson’s r were used to correlate cohesion data with comprehension scores.Key findings indicate a positive correlation between cohesive structure and comprehension, particularly with Vision 2, which suggests that a high density of cohesive ties, coupled with framing ties such as activity-related conjunctions, optimizes comprehension for intermediate learners, thereby emphasizing the critical importance of intentional textbook design and supporting the strategic use of scenario / activity-related conjunction networks. Limitations include the observational design, post-testing, use of intact groups, and a sample of male learners from a single institution.Future research could explore other contexts, longitudinal / experimental designs, effects on writing skills, and the interaction of learner backgrounds with the effectiveness of coherence tools, ultimately providing valuable insights for EFL teaching and textbook development, emphasizing a principled approach to coherence design aligned with learners’ cognitive needs.