درخت حوزه‌های تخصصی

The purpose of this research is to design a profit maximization model for companies using the theory of constraints. To collect information, library and field studies were used, according to the method of data collection, documents, interviews and questionnaires were used, so the current research method is mixed (qualitative and quantitative). The statistical population of the research in the qualitative part included experts, professors and specialists in the field of management accounting, 10 of whom wereselected by snowball sampling until theoretical saturation was reached, and primary data were collected through interviews and a questionnaire was designed. A questionnaire was included in the quantitative part as well. All managers and assistants of the finance and accounting departments of manufacturing companies admitted to the Tehran Stock Exchange were an unknown number. According to Cochran's second formula, 385 people were selected by available sampling. A questionnaire with 78 questions was used tocheck the research variables. Cronbach's alpha coefficient confirmed the reliability of the questionnaires, 10 interviewees confirmed the content validity of the questionnaires, and their construct validity was confirmed by confirmatory factor analysis. Then, the data obtained from the questionnaire was analyzed in two sections: descriptive statistics and inferential statistics. In the section on inferential statistics, the Kolmogorov-Smirnov test was used to check the type of data distribution in terms ofnormality or not, and then confirmatory factor analysis by LISREL 8.80 software. In order to check the construct validity of the questionnaire and to test the structural equation model with the help of Lisrel SmartPLS.03 software, it has been used to answer the research questions. The most important findings of the research showed that the components of identifying the limits of profit maximization, exploiting the limits of profit maximization, spreading the effect of profit maximization decisions, removing system limitations, and the process of continuous improvement of profit maximization, respectively, with a path coefficient of 0.41, 39 0.0, 0.43, 0.37, 0.40 have a positive effect on the theory of limitations

Objective: The present study aimed to model the psychological distress of mothers with children diagnosed with Autism Spectrum Disorder (ASD) based on family cohesion and adaptation, with the mediation of perceived social support. Methods and Materials: This research, in terms of its goal, is applied, and in terms of data collection, is quantitative and correlational, employing structural equation modeling. The statistical population consisted of all mothers with children diagnosed with ASD in Tehran in 2020, from which 354 participants were selected using a convenience sampling method. To collect data, the following questionnaires were used: Kessler Psychological Distress Scale (Kessler et al., 2002), Family Adaptability and Cohesion Scale (Olson & Gorall, 2003), and the Multidimensional Scale of Perceived Social Support (Zimet et al., 1988). Results: The results of structural equation modeling indicated that the indirect pathways from family cohesion (β = -0.13, p < 0.01) and family adaptability (β = -0.12, p < 0.01) to the psychological distress of mothers of children with ASD, through perceived social support, were negative and significant. Conclusion: Perceived social support mediates the relationship between family cohesion and family adaptability with the psychological distress of mothers of children with ASD.