علی آهنگر

Image structures, like common language structures in any society, refer to specific interpretations of communication experience and various forms of social interactions. These interpretations and interactions can be expressed in a linguistic way. Rather than being dependent on specific semiotic practices, meanings belong to specific cultures, and the ways in which meanings are embedded in the corpus of semiotic objects - either linguistically or pictorially, or a mixture of both - depend mainly on culture and historical period. They mean something.Graffiti is one of the new art methods that is closely connected with social developments in contemporary societies. In a general definition, graffiti refers to depicting patterns, shapes, letters, visual symbols and image patterns on walls or any public place that can be used as a place to write, paint, carve and draw. In fact, graffiti is considered a tool for expressing social desires and wishes, a way for dialogue between different classes of society, a tool for advertising in an artistic way, and also a tool for beautifying urban spaces. Therefore, in examining the majority of graffiti works, we see that many symbolic visual elements and social symptoms are used to express the themes of the artist. In Iran, during the last two decades, this art has seen various manifestations in some streets of big cities, and its growth can be considered parallel to the growth of rap music among the young generation in these years. Despite the fact that many graffiti works in Iran are largely influenced (or copied) from foreign examples, in some works we see that the artist makes a kind of social criticism by referring to common signs and symbols in Iranian culture. In response to the developments of Iranian society, he has reflected in his work. Therefore, the main issue in the upcoming research is how to reflect social issues in the graffiti works painted on the streets of Iran, and in this regard, it is tried to approach the opinions of thinkers in the field of social semiotics. The analysis of some noteworthy works in this field will be discussed.Considering the special importance of graffiti art in expressing current social themes in any society, the present research is dedicated to the semiotic analysis of graffiti works in Iran during the 1380s and 1390s. In this research, which was carried out in a descriptive analytical method and based on field observations, firstly, it was discussed about "types and applications of mural painting and mural painting", "background and evolution of mural painting in Iran" as well as general information about "street art and "Graffiti in the contemporary era" explains the basics of research. Then, in the research findings section, themes and social approaches in the works of four famous graffiti artists in Iran, including "Blackhand", "Nafir", "Mirza Hamid" and "A1one" have been analyzed in separate sections. The result of the mentioned process shows that graffiti artists in Iran, like in other parts of the world, sociologically raise the social issues and challenges of their living space in their works and each of them reacts to them in their own way. Some graffiti artists such as Blackhand and Nefir pay attention to some current events and news in the society and react to them with an ironic and metaphorical statement. Some others, like Mirza Hamid, express a more general attitude towards the existing mechanisms in society in their works and somehow question its generality. Some others, such as "Tanha", have tried to reflect a kind of Iranian identity in their works through the use of local and historical visual elements (such as Persian calligraphy).Graffiti in general has a modern nature and a universal language and cannot be explained in relation to a certain geography. The expansion of communication with the help of social media in the contemporary world has caused many artists in every corner of the world to apply similar approaches to their works. In Iran's graffiti art, aspects of being influenced by foreign examples are quite evident, although in the examples examined in this study, the artist often tried to express issues related to Iranian society in his works.Finally, it is necessary to point out that due to the informality of graffiti art and the short life of most graffiti works, their analysis and classification in the field of research is accompanied by many challenges, and conventional academic methodologies in examining this type of art face various limitations.

The treatment and care of burn patients in hospitals is known to be complex, specialized, time-consuming, and costly. Therefore, it is crucial to conduct an economic evaluation and resource analysis of burn services in hospitals, particularly within the armed forces. This study aimed to assess the cost-benefit feasibility of establishing burn services at Be'sat Hospital in Tehran, which is affiliated with the armed forces.

This analytical-applied study utilized common cost-benefit analysis techniques. The research population consisted of burn hospitals within the armed forces in Tehran, with Chamran Hospital and Be'sat Hospital being included. Be'sat Hospital in Tehran was selected as the research sample.

The findings revealed that over 93% of the benefits and 80% of the costs associated with establishing burn services at the hospital are direct. The cost-benefit analysis over a 5-year period showed varying profitability timelines based on bed occupancy rates. With a 70% occupancy rate, the capital return period is in the fourth year. Higher occupancy rates result in quicker profitability, while lower rates extend the time frame.

The economic justification indicators suggest that due to significant initial investments and delayed economic returns, establishing a burn sector may not be financially viable.

As one of the most expensive sections of health system, hospitals are of special importance among healthcare service providers, and the management of financial resources in this sector is essential for continuous provision of services. The high cost of the burn department and post-treatment care in the armed forces, which is one of the most needed units of this organization, has led to the financial analysis of the burn department in Chamran Hospital. The main goal of this study is for the policy-makers and managers of the country's health sector to adopt a suitable policy in the debate between quality and cost-effectiveness of establishing a burn unit in the field of health and treatment, so that, in addition to reducing the costs of this sector, they focus on positive external effects, including reducing the psychological pressure on the affected people.

This cross-sectional and descriptive study analyzed burn department in one of the hospitals affiliated with the armed forces in 2020 and 2021. The required data was collected through the review of all the hospital financial statements and patient payment documents during the period under study, and the income, cost and profitability indicators were calculated and analyzed using Excel software.

Based on the results, the calculated costs in the burn department were more than 62 billion tomans, and the income from hospitalization of patients was about 61 billion tomans. The index of pharmaceutical income to total income was calculated as 0.35, pharmaceutical income to pharmaceutical cost was 0.10, and the ratio of hoteling income to total income was 0.37. Among the cost indicators, the ratio of the cost of medicine and medical supplies to the total costs was 0.31, the energy cost to the total cost was 0.002, the percentage of personnel cost to the total resources was 0.56. Moreover, the profitability index was calculated as 0.97.

According to the results, although the burn department, especially in the armed forces, is not cost-efficient from an economic point of view, from a social point of view and due to the health and treatment mission of the armed forces, which is the efficient support of the armed forces and meeting their needs. Establishing this sector is considered a strategic matter and the optimal use of resources and reduction of unnecessary costs is necessary for cost efficiency. Therefore, the establishment of a systematic system for evaluating financial performance, outsourcing services, providing subsidies, and raising burn tariffs in order to improve the performance of the burn department in government hospitals are the methods proposed in this study to improve financial indicators, productivity, and excellent management in providing services to the patients in the burn department.