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Examining the impact of socioeconomic status (SES) and expenses spent on food preparation on nutritional intake has always been one of the critical concerns for policymakers. This study aims to investigate the association between household food expenditure as well as SES and dietary nutrient intake in Kermanshah, Iran.

In this cross-sectional study, households were randomly selected from different strict in Kermanshah, Iran. Data were collected with an SES questionnaire, a demographic data collection form, a weekly food purchase checklist and a food record. The authors performed the analysis of covariance to determine the relationship of dietary nutrient intake of study participants across quintile categories of SES and total food expenses per day.

Out of 125 households, 119 households including 401 people finished the study. A significant association was observed between higher SES and higher intake of vitamin B2 (p-value = 0.03). Moreover, the household members at the top level of total food expenses per day had significantly greater dietary nutrient intake of energy (p < 0.001), potassium (p < 0.001), magnesium (p < 0.001), calcium (p < 0.001), zinc (p < 0.001), vitamin B2 (p < 0.001), B6 (p < 0.001), B12 (p = 0.002) and vitamin C (p = 0.04).

In our study, higher dietary nutrient intake was observed in the household members at the highest level of total food expenses daily as well as SES. Therefore, governments and policymakers should pay basic attention to optimizing food costs and improving the economic status of people.

Following the significant role of critical thinking (CT), sense of efficacy beliefs and teaching style preferences in the success of teachers and consequently the success of the educational system, this study intended to explore their relationship and the possible influence of these three factors among English as a Foreign Language (EFL) university professors.

To this end, Watson–Glaser Critical Thinking Appraisal-Form A, Teacher Sense of Efficacy Scale (TSES) and Grasha's Teaching Style Inventory (TSI) were administered to 320 Iranian EFL university professors.

The data were examined via path analysis indicated that teachers' CT abilities and sense of self-efficacy beliefs significantly influenced the teaching style preferences. Moreover, it was concluded that Iranian EFL university professors' CT skills positively affect their sense of efficacy beliefs.

Future studies may advance the possible relationships among the sub-components of CT, self-efficacy beliefs and teaching style. Furthermore, further investigations are recommended to study the influence of university professors' CT, self-efficacy beliefs and teaching style preferences in enhancing their learners' achievement.

The implications of the present study may contribute to the field of teacher education in providing opportunities for teachers to develop and practice higher-order thinking and self-assisted skills.

The implications of this study may redound to the advantage of university professors, teacher educators and policy-makers.

This research is original. To the best of the researchers' knowledge, there has been no study investigated the possible relationships between CT, sense of efficacy beliefs and teaching style preferences in higher education.

Increased dietary salt content is one of the effective factors of hypertension and a major public health challenge globally. Although the positive effects of dietary salt reduction on health are universally accepted, people can hardly reduce their salt intake. The purpose of this study is to identify the inhibitory factors of dietary salt reduction among 20–65-year-old women in Yazd City, Iran.

This study was conducted using a deductive content analysis approach based on the communication for the behavioral impact (COMBI) framework. The purposeful sampling method was applied with maximum variation in terms of different educational levels, age groups, occupational status and residential areas to select the participants. Snowball sampling was used to select health-care professionals. Furthermore, semi-structured interviews and focus-group discussions were conducted with 31 local women and 11 health-care professionals working in the City until data saturation was achieved. Data were analyzed using Graneheim and Landsman’s method.

After data analysis, 617 initial codes were extracted over the perceived barriers. After merging similar codes, 223 codes were extracted. The barriers were classified into five main categories of family, personal, organizational, educational and socio-cultural barriers.

Based on the COMBI framework, the results demonstrated that the most important barriers for reducing salt intake were negative attitude toward restrictions on dietary salt intake, insufficient and incorrect beliefs about the health risk of salt, lack of family support, inadequate health literacy and low self-efficacy in Yazd City. Among these barriers, lack of family support was considered as the most effective factor in reducing salt consumption. So, by focusing on this area and providing the community with the required education, the amount of salt consumed by families can be reduced.

This research presents the applicable international fire code requirements for educational facilities, in a comprehensive manner, and the findings of a case study to assess the level of compliance with these requirements.

A review of literature, fire codes and standards was conducted to identify the various sources of fire hazards in educational facilities and the required prevention measures. Accordingly, a code-compliance worksheet for assessing the fire prevention measures was developed. The worksheet included 34 prevention measures. It was implemented in a pharmacy college building, as a case study, to assess the compliance level with the code requirements. Recommendations were developed to improve the level of fire prevention in the case study facility.

The implemented worksheet facilitated identifying all the shortcomings in the prevention measures, in a methodological manner. These shortcomings included exceeded travel distance, absence of assembly point, inactive record keeping of fire inspection and maintenance works, deterioration of some extension cords and switches, alteration of some emergency doors, storage of combustibles in some electrical rooms and obstructions of the fire apparatus access road.

The research provides an assessment tool for fire prevention in educational facilities, which can be used by professionals for a code-compliant inspection. The findings of the case study as an example serve to expand the inspectors' observational significance while reducing subjectivity.

This research contributes to the educational facilities' context of health and safety domain in the literature. The research classifies the required fire prevention measures for an educational facility, according to the international applicable codes and standards. The case study demonstrates an applicable methodology for assessing the fire prevention measures and requirements.

In many societies, environmental problems have had some negative impacts on both social and economic features with issues like capital structure seriously affected. In this write-up, an attempt has been made to pinpoint the influence of the combined effects of integrated reporting and financial leverage on the value of a firm. In most emerging markets, investment is heavily dependent on foreign capital inflow which is mainly in the form of financial leverage. It is, therefore, necessary to know how this shapes the net worth of firms in which they are invested. Shareholders' fund is a major factor in determining the level of investment and economic stability of a nation and consequently improvements in sustainable development. Hence, the moderating role of financial leverage in the integrated reporting-shareholders’ funds relationship aims to warrant this research.

All listed firms on the Nigerian Stock Exchange (NSE) as of 31st December 2021 were affected by this research. Filtering resulted in the use of 77 companies as a sample for the study covering a period of 12 years (2010–2021) with a total of 788 observations. Analyses of data were done through line graphs to show the trend and flow of disclosures between 2010 and 2021. Furthermore, linear regression was also applied to help determine the multiple effects of financial leverage and integrated reporting on shareholders' funds.

The outcomes showed that economic disclosure was 100% throughout the period of observation as opposed to environmental and social disclosures which, fluctuate throughout the period with an average of slightly over 55%. It was also discovered that a low but significant financial leverage moderated the interaction of integrated reporting on shareholders' funds.

Stakeholders and policymakers should, therefore, put in place rules, regulations, standards, structures and administrative networks to enable firms to comply with local rules, guidelines and upgraded standards of international worth on sustainability issues.

This research explores the problem of the effects of integrated reporting on investment capital as it affects developing economies. Results from this study could go a long way in narrowing the lack of interest in sustainability issues by prospective investors coupled with the low level of environmental and social reporting by firms in African economies that are mostly underdeveloped.

Due to government policies, accreditation demands, competition, digital India reforms and National Education Policy (NEP) 2020, the need for electronic human resource management (e-HRM) has increased considerably in the Indian higher education (HE) sector, but the literature has revealed that the adoption of e-HRM practices in Indian HE institutions (HEIs) is still in its embryonic stage; therefore, the purpose of the current qualitative study is to explore the challenges and facilitators of e-HRM adoption in the Indian HE sector through interpretative phenomenological analysis (IPA).

The present study incorporates IPA, to capture the personal lived experiences of the HR executives employed in the Indian HEIs. Using purposive sampling, semi-structured interviews were conducted with the HR executives employed in Indian universities and institutions to know the perspectives on the adoption of e-HRM practices in Indian HEIs.

The study identified two superordinate themes, namely, challenges and facilitators of e-HRM adoption in the Indian HE sector. The superordinate theme “challenges” comprises eight sub-themes. Further, the theme “facilitators” consists of six subthemes.

The study has implications for the stakeholders of the HE sector, i.e. HR practitioners, top executives of the HE sector, government and HE regulators and other stakeholders of the HE sector.

This study has given deep insights into the challenges and facilitators in the adoption of e-HRM practices in the Indian HE sector, and to the best of the authors’ knowledge, no study till date has filled this knowledge gap through qualitative exploration using IPA.

The purpose of this paper is to investigate the effect of managerial ability on tax avoidance in Tehran Stock Exchange (TSE) and OTC by classifying the income smoother and non-income smoother companies based on the theoretical approaches.

To measure the managerial ability the data envelopment analysis is applied based on the accounting data, company and industry characteristics. In this research, hypotheses are tested for the first time by three statistical methods, namely classical regression models, mixed effect multilevel models, and Bayesian multilevel models, which have never been addressed in Persian accounting research studies. The hypotheses are estimated during a 12-year period from 2004 to 2015 in TSE and OTC. In this research, according to Lucas’s critique, structural change test is used in order to control macroeconomic and political variables affecting the results of the study.

The results of hypothesis testing by employing three statistical methods suggest that only one hypothesis of this investigation is significant, which shows the significant association of type of market’s impact (exchange of OTC) on the relationship between managerial ability and tax avoidance.

Each company’s performance is affected by various factors. The study intends to mention that the performance of listed companies in the stock market depends heavily on its financial reports. And investors with perceived perception by the reports, can indirectly squeeze their stock indexes with their sudden sale of stocks, and question the company’s performance with losses to the company.