فهرست مطالب زهرا یگانه

There is limited evidence about the effect of the corona disease epidemic on the efficiency of hospitals in Iran. This study was conducted with the aim of investigating the effect of the Covid-19 epidemic on the productivity of public hospitals in Ilam province.

This retrospective descriptive research has investigated the performance of 9 hospitals in Ilam province during a four-year period(1397-1400) based on the Pabon Lasso graphic model. The desired data were extracted from the HIS system of the hospitals and the key performance indicators of BOR, BTR and ALOS were calculated. The Pabon Lasso diagram was drawn with Excel software.

The results showed that the bed occupancy percentage in teaching hospitals is significantly higher than non-teaching hospitals (P<0.05). Based on the results, the percentage of bed occupancy and the rate of bed rotation after the covid 19 pandemic has decreased significantly (P<0.05). The average length of the stay of patients also increased after the pandemic (P<0.05). Overall evaluation of hospital efficiency based on the Pabén Lasso model shows that the frequency of hospitals located in Nakara district has decreased from 4 hospitals before the pandemic to 3 hospitals, although hospitals in Kara district have not changed during this period.

Most of the researched hospitals, especially non-teaching hospitals, have low bed occupancy. Weakness in the service delivery chain, especially diagnostic services and specialized and super-specialized services, is one of the main reasons for this situation. Moving towards a change in the way hospitals are managed and having more flexibility in the structure and implementation in the short term and prioritizing large hospitals with a complete chain of services can lead to a way out of the current inefficient situation.

Over the past thirty years, researchers have tested various objective and subjective criteria to describe household and person financial conditions. And found that improving financial well-being is the result of strengthening knowledge, attitude, tendency and financial behavior. Accordingly, in this research, the relationship between financial attitude, financial literacy and financial participation through financial intermediation in the accounting and auditing profession has been investigated. The research method is descriptive-survey. In this study, 385 individuals were considered as sample auditors, accountants and elites and accounting professors in 1396 and 1397. Data were collected through a questionnaire and analyzed using SPSS22 and AMOS21™ software for analyzing variables and testing hypotheses. The findings show that there is no significant relationship between financial attitude and financial literacy with financial participation. Nonetheless, the self-efficacy index creates a positive relationship between financial literacy and financial participation, with the role of mediation.