Vol 6, No 1 (2022)


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    Background: The quality of auditing and how it is performed has always been the subject of audit research. Quality of audit is important
    because of the increased reliability of the financial results. The quality of auditing is remarkable because it can have a tremendous impact
    on the decisions of investors, employees, employees, and employees.
    Objectives: The purpose of this study is to investigate the role of culture in auditors’ social norms and audit quality in Iran’s environmental
    Methods: The research method was descriptive and structural equations. The statistical population of this study consisted of all auditors
    working in member firms of auditors in Iran. According to the unlimited statistical population, with the help of Cochran’s formula, a
    sample size of 384 was obtained, and finally, by sampling in a questionnaire, 380 were collected. The research tools included innovative
    questionnaires for activating social norms, audit quality, and auditor culture. Analytical analysis methods were used for the data.
    Results: The fit indices of the research model were in good condition. Activation of social norms (ethical reasoning, responsibility, honesty,
    and fairness) significantly affected audit quality. The mediating role of culture in auditors’ social norms and audit quality has also been
    investigated. Among the hypotheses of mediator sub-relationships, the mediating role of ethical culture (ethics at work) in the relationship
    between (activating the auditor’s ethical reasoning and audit quality) and the mediating role of Islamic culture in the relationship between
    (auditor’s sensitivity in accountability and audit quality) became.
    Conclusions: The activation of social norms significantly affected audit quality. The auditor culture had a significant effect on the
    relationship between the activation of social norms and audit quality.
    Keywords: Audit Quality; Culture; Social Norms; Accounting; Iran

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    Background: University, as the foundation of the higher education system and a center for the training of specialized and efficient human
    resources, needs to establish justice that fits with cultural and moral teachings.
    Objectives: The present study aimed to design a justice-oriented organizational model with the approach of moral values in the Islamic
    Azad university of Sistan and Baluchestan.
    Methods: This was a descriptive-analytical cross-sectional study. Quantitative data were collected with a researcher-made questionnaire
    with appropriate validity and reliability. In this study, 248 managers and employees were enrolled using a simple random sampling method
    based on Morgan’s table, and SPSS21 and Lisrel8.5 were utilized to analyze the data, applying factor analysis tests, Pearson correlation, and
    a structural equation model.
    Results: The results showed that the four components of organizational communication, servant leadership, human resource
    management, and Islamic work ethics with the values of 0.94, 0.82, 0.76, and 0.76, respectively, had the most prominent roles; however,
    organizational ethical values had the lowest role with the value of 0.16, as evidenced by the justice-oriented organizational model with the
    approach of moral values.
    Conclusions: According to the findings, it is recommended that managers improve the understanding of organizational justice on the part
    of employees through proper communication with the servant leadership style and based on fairness in human resource management
    functions and Islamic work ethical issues.
    Keywords: Organizational Justice; Moral Values; Islamic Azad University

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    Background: Undoubtedly, ethical and ethical values play a significant role in directing any field of behavior and activity in which a person
    engages. Students are confronted with different situations and demands in the university environment, necessitating different ethical and
    immorality behaviors.
    Objectives: This study aimed to evaluate the components of ethical values among students at Zahedan universities.
    Methods: In this descriptive-analytical cross-sectional study, 426 students were selected by stratified random sampling from Islamic
    Azad University, Sistan and Baluchestan University, and Medical Sciences University. Data were collected through a researcher-made
    questionnaire after calculating validity and reliability on four components: Academic honesty, academic dishonesty, research honesty, and
    research dishonesty. Data were analyzed using SPSS23 software with a one-sample t-test and MANOVA.
    Results: From the perspective of students of different universities in Zahedan, the mean academic honesty, research honesty, academic
    dishonesty, and research dishonesty among students were less than the desired level. There was no significant difference between male
    and female students’ views on the mean of ethical value components among students. However, there was a significant difference between
    students’ views in different departments and universities about the average components of ethical value among students.
    Conclusions: Considering the low average of scientific and research honesty among students relative to the desired limit and the
    significance of this difference, we need to increase students’ awareness of ethical values, observe justice and practical implementation of
    examples of ethical values by professors, and encourage individuals to adhere to ethical values.
    Keywords: Ethicality; Research Honesty; Academic Honesty; Research Dishonesty; Academic Dishonesty


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    Background: Student evaluation is one of the most critical factors in learning. Instructors and students’ satisfaction with the evaluation
    method leads to better learning.
    Objectives: The present study was conducted to compare the satisfaction of instructors and students in the field of public health with the
    two methods of traditional evaluation and evaluation using the clinical skills registration book (logbook) method.
    Methods: In this study, 20 public health students and 12 instructors were evaluated in two consecutive semesters of internship. Initially,
    the evaluation was done in the traditional way in the first semester, and in the next semester, the evaluation method was performed with
    a logbook. At the end of the semester, students and instructors’ satisfaction was measured using a questionnaire. Data were coded and
    analyzed by SPSS version 19 software using paired t-test at a significance level of α = 5%.
    Results: The mean age of students was 21.9 ± 0.6 years, and the mean age of instructors was 39.6 ± 8.4 years. The results showed that the
    mean total score of students’ satisfaction with the traditional evaluation method was 29.6 ± 6.9, and that of the logbook evaluation method
    was 30.3 ± 5.6. There was no significant difference between the mean scores of students’ satisfaction with the traditional and logbook
    evaluation methods (P = 0.6). The results also revealed that the instructors’ satisfaction was significantly more with the logbook evaluation
    method than with the traditional evaluation method (P = 0.01). Instructors also showed greater satisfaction with the logbook evaluation
    method than students (P = 0.02).
    Conclusions: According to the views of students and instructors, continuous monitoring and review of logbook content should be given.
    Furthermore, the logbook and traditional methods can complement each other to meet the needs of students and instructors.
    Keywords: Instructor; Student; Satisfaction; Logbook; Training of Public Health

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    Background: To improve healthcare services’ quality, countries should measure their health systems’ efficiency and performance by
    robust methods.
    Objectives: We aimed to develop a national study to measure the efficiency of the health system in Iran.
    Methods: The literature review identified several methods for measuring efficiency; the most common one was data envelopment analysis
    (DEA). We adopted DEA, but its findings were simplistic and inaccurate, so we began to modify the method by determining the weight of
    each indicator. We identified the efficiency measurement indicators, in line with international standards and uniformed units, and then
    readjusted our input/output indicators according to the study context through four expert panels. We collected data and classified the
    input/output indicators, followed by determining each indicator’s weight and standard limits. Then we rationalized our previous results
    by applying the revised model. The initial new results of the refined model were valid, accurate, and consistent with previous studies,
    as approved by experts. We defined proper modeling to achieve the stated objectives. After investigating various DEA models, we finally
    designed a new model that was consistent with the existing data and conditions, entitled EDEA (extended DEA), to analyze other subprojects.
    Conclusions: The conventional DEA methods may not be accurate enough to measure health systems’ efficiency. By modifying modeling
    process, we propose a modified DEA with a very low error rate. We suggest that others interested in measuring health system efficiency
    adopt our modified approach to increase accuracy and create more meaningful policy-oriented results.
    Keywords: Efficiency; Health System; Productivity; Protocol

Review Article

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    Context: In the first stage of viral replication, COVID-19 may cause a remarkable inflammatory response in patients. Paxlovid is an oral antivirus medicine that functions through the inhibition of one of the essential enzymes to viral replication, called protease. The present study intends to help policymakers decide on using Paxlovid in COVID-19 treatment.
    Evidence Acquisition: This rapid review searched databases including Cochrane, PubMed, and Google Scholar by the end of July 2022. The inclusion criteria were randomized clinical trials investigating the safety and effectiveness of Paxlovid oral medicine at different doses in COVID-19 patients, compared with placebo or other routine care methods.
    Results: Based on the results (from three studies meeting the inclusion criteria), Paxlovid has no serious side effects, but when used, the patients must be checked for renal and hepatic failure, as well as drug interactions. Patients treated with this medicine within five days after the symptom onset were hospitalized, with 1% (6/607) in the Paxlovid group and 6.7% (41/612) in the placebo group. Also, no fatalities were reported in the Paxlovid group until day 28, while 10 (1.6%) patients died in the placebo group.
    Conclusions: Paxlovid is very effective in outpatient treatment and comes in a combination pack containing nirmatrelvir 150 mg and ritonavir 100 mg film-coated tablets, to be taken twice daily for five days after the symptom onset in adults and children (over 12 years old and a minimum weight of 40 kg) who have mild to moderate symptoms of COVID-19 in order to prevent severe disease, which may lead to hospitalization and death. However, there is high uncertainty about the possibility of drug interactions.
    Keywords: Paxlovid; Rapid Review; COVID-19; Pandemic; Health Technology Assessment

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    Before the outbreak of COVID-19 pandemic and due to the clinical nature of education in medical sciences, online and virtual educations
    were not implemented as the dominant methods in medical education; however, they were adopted as immediate solutions to help
    students pursue their education during the pandemic period. The change from the traditional education method to the electronic and
    virtual ones represented many challenges for the educational systems. The main challenges can be categorized into four groups: mental
    health consequences resulting from the quarantine and catching COVID-19, challenges of virtual education, challenges of clinical education,
    and challenges concerning medical students and COVID-19 frontline. In sum, the COVID-19 crisis was found to pose a number of challenges
    to faculty and students of medical science as well as to their families. In order to increase the preparedness of the medical education system
    to cope with similar crises, it was suggested that combined education programs should be implemented in the post-crisis period.
    Keywords: Medical Education, COVID-19, Virtual Education, Clinical Education

Brief Report

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    one is a dense, mineral-rich tissue with organic components. Implants such as plates and nails are used to reconstruct fractures. Various
    types of drills are used in orthopedic surgery, ranging from pneumatic and battery-operated to electric devices, each of which has its own
    set of benefits and drawbacks.
    Standard care is generally achievable through orthopedic battery-operated and pneumatic drills, which are costly and have high
    maintenance costs. So, orthopedic surgeons frequently employ alternatives such as the Bosch battery drill, and a corded electric drill is
    generally used in developing nations. These drills are inexpensive, but they cannot be used for reaming. Furthermore, some models of these
    drills have a constant speed, making them difficult to be utilized for reaming.
    We offered modifications to this type of drill to control its speed, so it can be used for reaming. There is abundant evidence dismissing
    misconceptions such as electric drills’ overheating and subsequently leading to bone thermal necrosis. There are multiple scientifically
    documented methods to effectively sterilize an electric drill. Due to its affordability and ease of maintenance, our innovations, such as
    speed control and drill cannulation, enable us to adopt this device for most traumatic surgeries, particularly in developing nations.
    Keywords: Electric Drill, Reaming, Battery Drill, Bosch