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Resilience as a novel concept has attracted the most attention in the management of engineering systems. The main goal of engineering systems is production assurance and increasing customer satisfaction which depends on the suitable performance of mechanical equipment. “A resilient system is defined as a system that is resistant to disruption and failures and can recover itself and returns to the state before failure as soon as possible in the case of failure.” Estimate the value of the system’s resilience to increase its resilience by covering the weakness in the resilience indexes of the system.

In this article, a suitable approach to estimating resilience in complex engineering systems management in the field of mining has been presented. Accordingly, indexes of reliability, maintainability, supportability, efficiency index of prognostics and health management of the system, and ultimately the organization resilience index, have been used to evaluate the system resilience.

The results of applying this approach indicate the value of 80% resilience if the risk factor is considered and 98% if the mentioned factors are ignored. Also, the value of 58% resilience of this organization’s management group indicates the weakness of situational awareness and weakness in the vulnerable points of the organization.

To evaluate the resilience in this article, five indicators of reliability, maintainability, and supportability are used as performance indicators. Also, organization resilience and the prognostic and health management of the system (PHM) are used as management indicators. To achieve more favorable results, the environmental and operational variables governing the system have been used in performance indicators, and expert experts' opinions have been used in management indicators.

The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.

In terms of methodology, this study adopts a mixed approach based on both inductive and deductive foundations. The goal is to develop a comprehensive theoretical framework regarding the feasibility and practical implementation of AA and to assess its impact on the ability to interact with stakeholders. In this research, the components of AA were identified through a meta-synthesis process. Subsequently, data on these variables were collected using a researcher-made questionnaire. Additionally, a standard questionnaire was used to measure the stakeholders' interaction capability. The study used partial least squares structural equation modeling for hypothesis testing. A total of 412 participants, consisting of financial managers and heads of accounting departments of capital market companies, were involved in hypothesis testing.

The results of this study indicate that AA has a significant and positive impact on companies’ stakeholder relationship capabilities. In other words, AA establishes a bidirectional flow of information, enabling companies to demonstrate a more appropriate response to the changing needs of their stakeholders.

To the best of the authors’ knowledge, this study represents the first research to present a framework for AA and examine its impact on companies' interaction capabilities with stakeholders. Consequently, the findings not only contribute to the expansion of theoretical literature in accounting and financial reporting but also provide multiple practical implications for capital market policymakers and standard setters regarding the potential consequences of AA.

The purpose of this paper (systematic review and meta-analysis) is to synthesize and analyze studies that assessed Iranian hospital efficiency.

A systematic literature search was conducted using both international (the Institute for Scientific Information, Scopus and PubMed) and Iranian scientific (Magiran, IranMedex and Scientific Information Database) databases. The review included original studies that used the Pabon Lasso Model to examine Iranian hospital performance, published in Persian or English. A self-administered checklist was used to collect data. In total, 12 questions were used for quality assessment.

In total, 34 studies met our inclusion criteria. The fixed-effects meta-analysis indicated that 19.2 percent (95% confidence interval (CI): 15.6–23.2 percent) of hospitals were in Zone 1 (poor performance: low bed turnover rate (BTR) and bed occupancy rate (BOR) and high average hospital stay (ALoS)), 23.7 percent (95% CI: 20.1–27.8 percent) were in Zone 2, 31.7 percent (95% CI: 27.7–36 percent) in Zone 3 (good performance: high BTR and BOR and low ALoS) and 25.4 percent (95% CI: 21.7–29.5 percent) in Zone 4.

Results help Iranian health policymakers to understand hospital performance, which, in turn, may lead to promoting greater awareness and policy attention to improve Iranian hospital efficiency.

This study indicated that most Iranian hospitals had sub-optimal performance. Further studies are required to understand factors that explain the country’s hospital inefficiency.

Appropriate access to formally-trained health workers for people living in rural and underdeveloped areas is a continuing challenge worldwide. The purpose of this paper is to investigate the willingness of formally-trained health workers to practice in underdeveloped areas and its main determinants among medical students in the western provinces of Iran.

A total of 753 medical students from four provinces in western Iran (Kermanshah, Ilam, Lorestan and Kurdistan) were surveyed cross-sectionally in 2017. A self-administrated questionnaire was used to collect data on sociodemographic characteristics, willingness to practice in underdeveloped areas, intrinsic (e.g. desire to help others and self-interest in medicine) and extrinsic (e.g. the high income of physicians and social prestige) motivations of the study population. Multivariable logistic regression was used to identify the main determinants of willingness to practice in underdeveloped areas among medical students after their graduation.

The results indicated that 58.3 percent of students were willing to practice in underdeveloped areas. While 59 percent of the study population had a strong extrinsic motivation to study medicine, the remaining 41 percent of the study population had a strong intrinsic motivation to study medicine. The logistic regression results indicated that low parental professional and educational status, an experience of living in rural areas and having strong intrinsic motivation were associated with greater willingness to practice in underdeveloped areas.

This is the first study to investigate the willingness to practice in underdeveloped areas and its main determinants among medical students in the west of Iran.

Spaciousness is defined as “the feeling of openness or room to wander” that has been affected by various physical factors. The purpose of this paper is to assess the spaciousness of space to determine how spacious the space is. Furthermore, the study intends to propose a fuzzy-based model to assess the degree of spaciousness in terms of physical parameters such as area, proportion, the ratio of window area to floor area and color value.

Fuzzy logic is the most appropriate mathematical model to assess uncertainty using nonhomogeneous variables. In contrast to conventional methods, fuzzy logic depends on partial truth theory. MATLAB Fuzzy Logic Toolbox was used as a computational model including a fuzzy inference system (FIS) using linguistic variables called membership functions to define parameters. As a result, fuzzy logic was used in this study to assess the spaciousness degree of design studios in universities in the Iraqi Kurdistan region.

The findings of the presented fuzzy model show the degree to which the input variables affect a space perceived as larger and more spacious. The relationship between parameters has been represented in three-dimensional surface diagrams. The positive relationship of spaciousness with the area, window-to-floor area ratio and color value has been determined. In contrast, the negative relationship between spaciousness and space proportion is described. Moreover, the three-dimensional surface diagram illustrates how the changes in the input values affect the spaciousness degree. Besides, the improvement in the spaciousness degree of the design studio increases the quality learning environment.

This study attempted to assess the degree of spaciousness in design studios. There has been no attempt carried out to combine educational space learning environments and computational methods. This study focused on the assessment of spaciousness using the MATLAB Fuzzy Logic toolbox that has not been integrated so far.

The purpose of this study, the nonlinear relationship between the real estate market and the stock market was investigated in Iran. For this intent, the monthly data from 2012:4 to 2022:5 is used.

In this study, the quantile-on-quantile estimation method is used, which is a combination of the nonparametric estimation methods and the quantile regression.

The research results show that, in the low quantiles, the effect of stock market return on the housing market return is negative or zero. In fact, in this situation, the increasing returns in the stock market will shift part of the financial resources of the economy to the market and create stagnation or even negative returns in the housing market. This situation is seen more strongly in some other quantiles, including the 0.25 and 0.75 quantiles; in contrast, the effect of high quantiles of stock market returns is positive on the housing market.

It seems that the demand in the housing market increase in a situation where the returns of the stock market are growing, and the market is in a bullish condition, and this causes an increase in the price and returns in this market. In addition, the results show that the effect of stock market returns on capital market returns is asymmetric and nonlinear.

This study aims to identify and compare the measurement models of earnings management (EM) appropriate to the Iranian Islamic banking system. The importance of reported profit figures has motivated business executives, who also perform financial reporting, to manipulate these figures. These measures are referred to as “earnings management,” which negatively influence the quality of reported earnings and financial statements' reliability.

In this study, four methods, namely, Jones (1991), modified Jones (Dechow et al., 1995), Kasznik (1999) and Kothari et al. (2005), were used to measure the EM index in 25 Iranian Islamic banks (IBs) registered with the Tehran Stock Exchange and/or the Central Bank of Iran. The study covered the period 2005–2020. Following the aforementioned methods, this research implemented templates that were repeatedly tested in subsequent studies using accruals to discover EM.

The results show that the Kasznik (1999) model is the preferred and compatible model with the Iranian Islamic banking system's accrual behaviour due to the consistency of the measurement coefficients with theoretical and previous research findings. Therefore, total accruals, including discretionary accruals and non-discretionary accruals, have the most correspondence with (1) property, machinery and equipment; (2) the change in cash flow from operating activities; and (3) the difference of change in revenue (ΔREV) and change in net receivable accounts (ΔREC).

This is the first investigation in the Iranian Islamic banking system. The research contributes to the Iranian Islamic banking system literature on the implements of EM, which could be appealed to in the context of developing countries like Iran. Finally, this study highlights the different EM capabilities in Islamic banking systems similar to the Iranian banking arrangement.

Hospital governance accountability structures in Iran, similar to other countries, have undergone various reforms with different goals. The current study aimed to identify the rules and regulations of the hospital governance structure in Iran and how they pay attention to accountability.

This qualitative document content analysis study was conducted using hospital governance structure documents in Iran using the Ready materials, Extract data, Analyze data and Distil (READ) document analysis framework. 2,921 documents were extracted from the official government websites of Iran. After screening, seven documents related to the hospital governance structure were selected. A directed content analysis approach was used. The findings were finally future purification matched with the original documents.

The findings showed that documents had not addressed the inclusive governance structure of the hospital comprehensively. The medical staff organization structure is not considered in the documents, and its duties are assigned to a technical or a clinical director. Most documents addressed financial accountability. The documents did not require the hospital’s governance to have an inclusive accountability structure. However, they paid more attention to the administrative and financial autonomy of hospitals.

Accountability is one of the most essential components in the hospital's governance structure. It can increase the success of hospital efficiency, effectiveness, vision and mission fulfillment. The study result can help health services policymakers and managers formulate better organization structure rules and regulations for hospital governance accountability.

This study is the first qualitative analysis of accountable governance structure documents in Iranian hospitals. We used the READ method as a comprehensive approach for document analysis.