Background: According to the characteristics of public hospitals, review the flexibility of the components of their management accounting system is necessary. The aim of the present study is to identify the factors affecting the audit of the performance of executive managers of public hospitals.

Methods and Materials: This is a qualitative study and data were collected through interviews with 15 public hospital experts, including five hospital managers, four ward managers, and three resource and support assistants, two administrative assistants with at least ten years of experience, who were familiar with accounting. The sampling method was a combination of targeted and snowball methods and open, axial and selective coding methods were used to analyze the data.

Results: Based on the findings of the study of the two central phenomena of budgeting and financial reporting, the factors affecting the audit performance of executive managers of public hospitals were identified. The field of auditing, the field of organizational management and the field of structure were three categories related to causal conditions. Structural factors at the level of public institutions, structural factors and behavioral factors at the level of medical universities, including strategic and empowerment conditions, establishment conditions, techniques and requirements for auditing were recognized as the underlying conditions. Environmental factors, applicable laws and regulations are among the mediating / intervening conditions. Also, the categories of public sector productivity, economic efficiency, effectiveness, efficiency and achievement of organizations were recognized as outcomes related to auditing the performance of executive managers of public hospitals.

Conclusion: Recognizing the factors affecting the performance audit of public hospital managers is extremely significant and should be designed based on its affecting components, a standard and integrated auditing system for auditing the performance of public hospital managers.

Introduction: Covid-19 has affected lives of people in all aspects. One of the most important and yet neglected aspects is parenting and the experience of mindful parenting for kids and their parents. This study aims to systematically review the strategies for mindful parenting during covid-19 outbreak.

Methods: this is a systematic review in which all related databases and search engines- Web of Science, Scopus, PubMed, Google Scholar, SID (Persian)- used to explore and search the most relevant articles that had addressed mindfulness in parenting during covid-19 pandemic. a content analysis approach was applied for categorizing and analysis of the data. Codes were specified to every useful strategy and when coding finished, these codes were put in different themes and subthemes subjectively, using a framework thematic analysis.

Results: Out of 2036 records, 45 had the potential for being considered for next screening stage. 3 final articles met the pre-defined inclusion criteria. The two dimension of mindfulness was considered as two subgroups for strategies identified for improving the mindfulness in parenting in final articles: being in the moment and non-judgmental approach.

Conclusion: strategies like mindfulness in parenting are becoming more and more necessary for enhancing the quality of life for kids and their parents. In order to do so, there is a need for policy makers and planners to facilitate the practice of parenting by social support systems and adjusting to the new situation which will be on the agenda for a while.

Introduction: The mental health of addicts and selection of appropriate treatment methods are of great importance. Given the role of spirituality and social health of addicts for their relapse prevention and treatment, this studyaimed to assess the effectiveness of Cognitive-Behavioral Group Therapy (CBT) and Acceptance and Commitment Therapy(ACT) in mental, spiritual and social health of addicts referred to health centers in Birjand.

Methods: It was a quasi-experimental study with a pretest-posttest design with a control group. All addicts referring to health centers on the outskirts of Birjand - the vulnerable areas of Birjand - were selected in 2018-19to performthe present study. Convenient sampling method was used to select subjects. But the selection of groups was done randomly, so that addicts were divided into three groups of 32 according to the objectives of the study. Social Well-Being Questionnaire of Keyes, Spiritual Health Questionnaire of Alisons and Palowtzin and General Health Questionnaire ofGoldberg were used in the study and groupcognitive-behavioral therapy and acceptance and commitment therapy were held in 12 60-minutessessions based on treatment protocols.

Results: The results of Tukey post hoc test showed that the mean score of religious and existential health after the intervention in the ACT group was significantly higher than the control group. Also, the results of paired t-test showed that the mean score of religious and existential health in the ACT group and the mean score of religious health in the CBT group were significantly higher after the intervention than before intervention (p <0.001).

The results of Tukey post hoc test also showed that the mean of social actualization, social solidarity, social cohesion, social acceptance and social participation in the ACT group after the intervention was significantly higher than the control group. The results of paired t-test showed that the mean scores of social actualization, solidarity, cohesion and participation in the ACT group and the mean scores of social acceptance and cohesion in the CBT group after the intervention were significantly higher than before it. The results also showed that the mean score of physical health, low anxiety, non-dysfunction and low depression in the ACT and CBT groups after the intervention were significantly higher than the control group (P<0.001).

Conclusion: The results showed that both ACT and CBT have been effective on the mental, spiritual and social health of addicts. But the ACT plays a greater role in the mental, spiritual and social health of addicts.

Abstract

Antimicrobial resistance has been described as a "slow-moving Tsunami" and one of the top global health threats that affect social groups inequitably especially in LMICs. This paper analyses social inequities and ethical implications related to antibiotic use in India and how information systems can help mitigate them. India is a global AMR hotspot, showing relative policy inertia in addressing this grand challenge. The paper describes two interconnected streams of work. One, it takes an ecosystem perspective to understand inequities in practices around prescription, dispensing, and consumption of antibiotics. Two, it analyzes the potential role of the digital in trying to address these inequities. As result, the paper identifies four key determinants of social inequity and their ethical implications. Next, the paper identifies the opportunities and challenges in applying digital to address these inequities. This paper thus seeks to make an important contribution to IS research on an area of immense societal value, particularly in informing how the potential of the digital can be effectively materialized.

Introduction: Addiction is a pervasive problem and not only causes physical problems, but also affects the adaptation of these people. This study tries to investigate the effectiveness of acceptance and commitment group therapy (ACT) and cognitive-behavioral therapy (CBT) on individual and social adaptation of addicts referring to comprehensive health service centers in Birjand.

Methods: The present study is a quasi-experimental with a pretest-posttest design with a control group. To conduct the present study, all addicted people referring to health centers located on the suburb of Birjand, which are among vulnerable areas of Birjand, were selected in 1397-1398. Sample was selected by available method; but the groups were selected randomly, so that addicts were divided into three groups of 32 persons according to the objectives of the study. The questionnaire used in this study is: California test of personality and cognitive-behavioral group therapy and acceptance and commitment therapy based on the treatment protocol which was held in 12 sessions of 60 minutes.

Findings: The mean of social adaptation after the intervention in ACT and CBT groups were12.33±57.47 and 5.93±47.90, respectively. The results of variance analysis test showed that the mean score of social adaptation before and after the intervention were significantly different in three groups (P<0.001), and also its showed that the mean score of social adaptation in the ACT group after the intervention was significantly higher than before the intervention (P = 0.02), but there was no significant difference between two times before and after the intervention in the CBT and control groups. The mean of individual adaptation after intervention in ACT and CBT groups were12.19±54.97 and 5.75±47.40, respectively. The results also indicated that individual adaptation score in the ACT, CBT and control group in two times before and after the intervention were not significantly different. In addition, the results of variance analysis test after controlling social and individual adaptations variables before the intervention showed that there was a significant difference in the score of social adaptation in three groups of ACT, CBT and control (p <0.001). There was also a significant difference in individual adaptation score between three groups (p <0.001).

Conclusion: The results showed that both treatments based on acceptance and commitment and cognitive-behavioral therapy have been effective on individual-social adaptation of addicts. But the therapeutic approach of acceptance and commitment plays a greater role in the social adaptation of addicts.

Although the access to innovative medicines is usually informed by health technology assessment reports, underlying uncertainties in HTA may delay such access. Managed Entry Agreements may provide a promising solution to handle such uncertainty through focusing on value for information. Notably, majority of MEA designs include volume-based pricing and not outcome-based pricing strategies – which is an optimal access pathway for rare disease drugs. This is attributed to transparency issues regarding MEA content. This article proposes a framework which may be helpful which considering MEA within the context of low-and-middle-income countries using an interdisciplinary approach. This included needs assessment, value framework, governance, and choice of outcomes.

Context: The Internet of Things (IoT) is a system of wireless, interconnected and digital devices that can collect and store data in a network without the need for human-to-human or human-to-computer interactions. Due to the important technology in hospitals and health centers, this systematic review was conducted with the objective of applying the IoT in hospitals.

Methods: The present study is a systematic review according to Prisma guidelines, which was conducted in 2021. The searches were done in three scientific databases of PubMed, Scopus, and ISI Web of Science, using a combination of keywords, such as the IoT and hospital. The review of the titles, abstracts, and full texts of the articles was performed independently by two researchers. Finally, data were collected from original research articles that used the IoT in hospitals.

Results: A total of 20 articles were included in the study. In 13 articles, the use of IoT was mentioned to reduce and control dust levels and improve the quality of health of wards. Moreover, the capability to use and install IoT systems on mobile phones and their use to monitor health improvement were addressed in two articles. In addition, the benefits of using the IoT to save time and keep users' information confidential were discussed in some other reviewed articles.

Conclusions: The results of this investigation indicated that the IoT system in hospitals increased the quality of healthcare and increased patient satisfaction. In addition, IoT technology can be significantly accurate in controlling various hospital infections. This technology can also improve the security of devices and databases in the hospital. In general, the use of IoT increases the efficiency of hospitals and health centers.

Abstract
Introduction: The science of health technology policy-making has, in recent years, gone beyond merely conducting health technology assessment studies, systematic reviews or economic evaluations. In fact, sciences based on decision-making in operational research, such as multi-attribute and multi-objective decision-making methods, have been added to this field.
Methods: Examining several prominent papers in the field of applying multi-criteria decision analysis to the science of health technology assessment, this study attempts to provide guidance for policy makers in the field of health technologies to acquaint them with the history current challenges, and the future of this field.
Results: Mathematical approaches based on multi-criteria decision analysis began to be used in the fields of health policy making and economics in 2006 and 2008. These approaches are still being completed to adapt to the field of health. The main challenges in this regard are the existence of attributes such as equity and ethical issues facing the use of technology in health systems. The quantitative assessment of such attributes is really demanding. It is also very difficult to weight the attributes in such a way that all the considerations regarding
technology stakeholders can be taken into account.
Conclusions: In general, the application of approaches from applied mathematics to the field of health technology policy making can help us clarify the prioritization process. At the same time, however, using the efforts made so far by researchers in this field from around the world, we have, to a large extent, been able to overcome the operational shortcomings in applying those approaches in the field of health.