درخت حوزه‌های تخصصی

Objective: Family risk factors such as ineffective parenting by parents, especially mothers, can affect emotional and behavioral problems in adolescents and increase psychological problems of parents such as stress and parenting self-efficacy. The purpose of this research was to investigate the effectiveness of the positive parenting program on parenting stress and parenting self-efficacy of female heads of households with teenage children. Methods: The current research was Pre-test - post-test with a control group. The research population consisted of all female heads of households under the support of the Yazd Relief Committee in 2020 who had teenage children. The research sample consisted of 20 females as heads of households, who were selected in an available manner and were randomly assigned to two experimental and control groups. In order to measure the research variables, Domka et al.'s parenting self-efficacy questionnaire (1996) and Abdin's parental stress questionnaire (1967) were used. The interventions were conducted during 8 weekly sessions for 90 minutes, and the covariance method was used for data analysis. Results: The findings showed that positive parenting education has an effect on reducing parenting stress and improving parenting self-efficacy of females as heads of households with teenage children (P<0.05). Conclusion: According to the results, mental health professionals can use a positive parenting program to improve females' psychological health and parenting self-efficacy.

One of the main challenges for the regulators of oil contracts in Iran is the financial and taxation system and the auditing procedures of oil contracts. This issue has, even after the Islamic Revolution and until today, always been one of the concerns of oil stakeholders, especially in Iran. Nowadays with the selection of the service contract format as the only approved contractual template in upstream oil operations, oil companies, acting as contractors, carry out the investment in oil operations and, if the contractual objectives are achieved, are entitled not only to the reimbursement of costs but also to receive fees. Based on the principle of “no profit, no loss” and in order to prevent the contractor from unjustly benefiting by overstating incurred expenses, the parties classify the costs and, using accounting and auditing principles, stipulate the definitions, instances, and calculations methods of the costs, and so forth. Given Iran’s growing need to conclude Joint Operating Agreements (JOAs) aimed at facilitating technology transfer through enhanced reservoir recovery by assigning operational responsibilities to an Iranian operating company while maintaining the contractor’s overall responsibility it is essential to revise and adapt Iran’s accounting and auditing procedures to align with the specific requirements of such agreements. In this regard, the model accounting procedures published by international petroleum associations can serve as effective and practical benchmarks for reform.