درخت حوزه‌های تخصصی

Financial health has a significant impact on business continuity. Factors affecting financial health are crucial for all companies. Nowadays, in addition to economic factors, social and environmental factors influence the financial health of companies. Therefore, this research aims to investigate the effects of sustainability accounting components on the financial health of manufacturing companies. In terms of aim, the current research was applied. In terms of data collection, the present study was descriptive-survey. The research data was collected through a questionnaire. The population of this study included senior accountants and financial managers of Iranian manufacturing companies. Data analysis was done using structural equation modeling and with the help of SPSS version 26 and SmartPLS version 3 software. The sample size was 172 accountants. According to the research findings, four components of sustainability accounting (i.e., accounting ethics awareness, voluntary accounting proactiveness, transparency accounting mindset, and corporate social responsibility report) affected financial health significantly. On the other hand, the component of human capital disclosure had no significant impact on financial health. In today's business environment, social and environmental issues have a key role in gaining competitive advantage. Therefore, companies should disclose information about their social and environmental performance. This would able them to improve their financial health by increasing sales.

Objective: There is evidence that emotion plays a role in explaining generalized anxiety disorder, and on the other hand, dysfunctional emotional schemas are different in various psychopathological disorders, but few studies have addressed this issue. Therefore, the purpose of this study was to qualitatively investigate emotional schemas in Iranian patients with generalized anxiety disorder.Research Methodology: For this purpose, 16 patients with generalized anxiety disorder in Mashhad, Iran were interviewed and their responses were qualitatively clustered to extract their emotional schemas and subthemes related to each emotional schema. A semi-structured interview was conducted to investigate patients' perspectives on emotion and their 14 emotional schemas. Patients' statements were transcribed and analyzed through comparative-inductive thematic analysis and coding. They were then categorized into main themes and subtheme naming was done in consultation with experts.Findings: The findings showed that four emotional schemas of validation, duration, uncontrollability, and extreme rationalization are more involved in patients with generalized anxiety disorder and 12 subthemes including mentalized emotional insecurity, desocialization, somatization, significance, uncertainty intolerance, unpredictability threat, extreme emotional perfectionism, continuity of catastrophic thinking, trait anxiety, superiority of others, emotional avoidance, emotional inflexibility, and extreme approval led to the creation and continuation of generalized anxiety disorder symptoms.Conclusion: Therefore, addressing these 4 emotional schemas in patients with generalized anxiety disorder with a greater focus on the validation schema, which is more pervasive, can increase treatment efficacy. In addition, we can focus on them in educational and preventive protocols, not just intervention protocols.

Objective: The aim of this study was to identify the factors influencing the formation, continuation, and dissolution of Iranian marriages in the year 2022. Methods: This research utilized a qualitative method based on the Strauss and Corbin approach. A purposive selection of 10 experts, either faculty members or influential figures in decision-making centers for marriage and family affairs, were deeply interviewed. The data obtained from these experts provided a semi-structured questionnaire for interviews with 36 individuals, divided into three groups: formation, continuation, and dissolution of marriages. After each interview, data were coded and categorized according to the Strauss and Corbin method. Findings: In total, 2950 primary codes, 462 secondary codes, 97 concepts, 27 subcategories, and 9 main categories were identified, including external couple factors affecting formation, continuation, and dissolution; internal couple factors affecting formation, continuation, and dissolution; and individual factors affecting formation, continuation, and dissolution. Conclusion: The results indicated that the formation of marriage is influenced more by external couple factors than by any other factors. Although the continuation and dissolution of marriage are influenced by the nature of their formation, individual factors become important in these stages. It can be inferred that focusing on external couple factors before individual and internal couple factors in pre-marital counseling, and prioritizing individual factors in couple therapy and divorce counseling, may be more effective. It is recommended that the results of this study be used in planning, research, and therapeutic interventions in the field of marriage

The present study was conducted to investigate the mediating role of achievement anxiety in the relationship between perfectionism and cognitive flexibility in math learning in students. The study was correlational using structural equation modeling. The statistical population included senior high school female students in the academic year of 2022-2023. According to the obvious variables, allocation of 25 coefficients, and taking into account the incomplete questionnaires, 231 students were selected by convenience sampling. The instruments included Hewitt and Flett’s perfectionism (1991) questionnaire, Dennis and Vander Wal's cognitive flexibility (2010) questionnaire, and Alpert and Haber's achievement anxiety (1960) questionnaire. Also, the students’ math scores at the end of the semester were used to measure their math learning. The data were analyzed by Pearson's correlation coefficient test and structural equation modeling using SPSS18 and AMOS24 software. The results showed that perfectionism and achievement anxiety have a negative direct effect, and cognitive flexibility has a positive direct effect on math learning. Also, perfectionism and cognitive flexibility have an indirect effect on math learning through achievement anxiety. The research model was also confirmed and the result showed that the variable measurement models have a good fit and 41% of the math learning variance is explained by the research variables. The findings of this research can be beneficial for teaching and learning of students. With educational planning and helping students, their cognitive capacities and competencies can be increased and their mathematical learning can be effectively improved.