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Health is one of the most basic human rights. This study aims to examine the pattern of unmet health services needs and barriers to use health services among people with disabilities.

This cross-sectional study was conducted among people with disabilities in Sanandaj, the capital of a less economically developed province in western Iran in 2020. In total, 548 samples were selected using random sampling, and data were collected using a questionnaire. Chi-square test and Fisher's exact test were used to examine the relationship between independent variables including demographic variables and dependent variables. Statistical tests were performed using STATA software package.

About 64% and 23% of participants needed outpatient and inpatient services, respectively. The gap between the perceived need and using health services for outpatient and inpatient services was reported to be 55% and 30%, respectively. The main reasons for not seeking the required health care were “insufficient coverage of costs by insurance” and “lack of physical access.” Having supplementary insurance and better economic status were significantly correlated with using outpatient care and having supplementary insurance and type of disability had a significant relationship with using inpatient care.

There was a big gap between the perceived need, seeking for and receiving health services in people with disabilities. Designing and implementing appropriate interventions to reduce barriers on the way of transforming, the need for health services into demand in the population of people with disabilities should be on the agenda of policymakers and relevant managers in the country.

This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).

This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.

The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.

Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.

The purpose of this study is to optimize the location of hospitals in Gorgan, Iran, to provide desirable services to citizens in the event of an earthquake crisis.

This paper, due to target, is practical and developmental, due to doing method is descriptive and analytical and due to information gathering method is documental and surveying. In the present study, the capabilities of genetic algorithms and imperialist competition algorithm in MATLAB environment in combination with GIS capabilities have been used. In fact, cases such as route blocking, network analysis and vulnerability raster have been obtained from GIS-based on current status data, and then the output of this information is entered as non-random heuristic information into genetic algorithms and imperialist competition algorithm in MATLAB environment.

After spatial optimization, the hospital service process has become more favorable. Also, the average cost and transfer vector from hospitals to citizens has decreased significantly. By establishing hospitals in the proposed locations, a larger population of citizens can access relief services in less time.

Spatial optimization of relief centers, including hospitals, is one of the issues that can be of significant importance, especially in the event of an earthquake crisis. The findings of the present study and the originality, efficiency and innovation of the used methods can provide a favorable theoretical framework for the success of earthquake crisis management projects.