sadegh yousef nezhad

Environmental uncertainty refers to the unpredictability and complexity of factors surrounding the organization that can impact the firm's operations, strategy and results. Firms must deal with these uncertainties in order to make informed decisions and adapt effectively to changing circumstances. The main objective of this research is to explain a model for measuring corporate environmental uncertainty from the perspective of theoretical foundations and experimental research. To this end, the statistical method of principal component analysis is used to select a suitable criterion for each component of environmental uncertainty from several criteria and, in a next step, the degree of environmental uncertainty of each company is measured by weighting each component. Then, the effect of this variable on the volatility of the qualitative characteristics of the companies' financial information is tested. For this purpose, the data of 131 companies from 2012 to 2021 were analyzed and a multivariate regression analysis was used to test the research hypotheses. The results obtained show that environmental uncertainty affects the volatility of qualitative characteristics of companies' financial information, such as relevance and understandability. Environmental uncertainty poses challenges to any company in terms of lack of information and speed of information and limits its room for maneuver. Therefore, it is difficult to reconcile the relevance of financial information with the degree of environmental uncertainty in order to improve business performance. Furthermore, there is no significant relationship between environmental uncertainty and the volatility of reliability and comparability of financial information.

Environmental uncertainty refers to the unpredictability and complexity of factors surrounding the company that can affect the company's operations, strategy, and results. Companies must navigate this uncertainty to make informed decisions and effectively adapt to changing circumstances. The main goal of this research is to explain a model for measuring companies' environmental uncertainty from the perspective of theoretical foundations and experimental research. For this purpose, using the statistical method of principal components analysis, among several criteria, a suitable criterion is selected for each component of environmental uncertainty, and in the next step, by weighting each component, the degree of environmental uncertainty of each company is measured. Then the effect of this variable is tested with the fluctuation of financial characteristics of companies. In this regard, the data of 131 companies were extracted, and multivariate regression analysis was used to test the research hypotheses. The obtained results show that with the increase of environmental uncertainty, the fluctuation of profitability, fluctuation of cash and fluctuation of debt cost of companies increases. Because in the conditions of environmental uncertainty, companies face challenges in accurately predicting demand, pricing and future costs, which can affect their profit margins, cash holdings and debt costs. In addition, the increase in environmental uncertainty has no significant relationship with the increase in the fluctuation of stock returns, the fluctuation of financial leverage, and the fluctuation of dividends paid by companies.

The present stuudy aims at investigating the relationship between unconditional conservatism and bankruptcy risk and the moderating role of cash on this relationship.

The method of the present study is descriptive-correlation. With this end in view, in the present study, Beaver and Ryan’s (2000) model was used to measure unconditional conservatism and Altman’s (1968) model, which provides a range of bankruptcy probabilities, was used to measure bankruptcy risk. This study also attempts to investigate the moderating role of cash on the relationship between unconditional retention and bankruptcy risk. For this purpose, samples consisting of 140 companies were systematically selected over a period of ten years during the years 1389-1389 and were analyzed using the logistic model for panel data.

The results of the study suggested that unconditional conservatism increases the risk of corporate bankruptcy, but no evidence was found concerning the relationship between the interactive variable of unconditional conservatism and cash that might lead to corporate bankruptcy risk.

According to research, conservatism can help reduce the risk of bankruptcy. Therefore, in addition to the benefit of shareholders from this issue at the macroeconomic level can also be useful.

Since Iran is accident-prone, paying attention to the issue of crisis, particularly earthquake, is very important. On Friday, December 26, 2003 at 5:26 a.m., a devastating earthquake converted Bam City, Iran, and its surrounding villages to the mound of soil. In this study, we surveyed the impact of the earthquake on the lives of people who experienced earthquake. Because the knowledge of prevention, preparedness, and appropriate response for earthquakes and other disasters can be achieved only through the experiences of people who had a perception of these disasters.
This article was part of a content analysis qualitative study conducted from December to March, 2015 in the Bam city. Purposeful sampling method used and continued until code completion and data saturation. To collect the data semi-structured interviews were used.
Of 10 participants in this study, 50% (5 participants) were women and 50% (5 participants) were men. Mean age of participants was 39.70 ± 13.07 years. The mean duration of the interviews was
51.30 ± 10.86 minutes. One of the main themes emerging from the interviews was “the sudden collapse of life in a few seconds”.
Based on interviews, the essence of life suddenly collapse was achieved. It represents the value of qualitative studies on understanding problems of victims and survivors of natural disasters, especially earthquake. It is hoped that real aspects of the crisis on the lives of survivors be achieved and used in planning timely and accurate crisis management based on the real needs of injured people.

TB is a major problem worldwide and it is estimated one third of the world population are already infected and each year 9 million people develop full blown tuberculosis of these 3 million die of the disease, annually. Delay in diagnosis and treatment are major problems that play a significant role in all aspect of the disease from patient treatment to transmission in the community. The aim of this study was to investigate clinical symptoms and to find out are related to the delay in diagnosis and treatment of pulmonary tuberculosis in Kurdistan province. All new cases of smear positive TB occurring in Kurdistan province during the year of 2009 was included in thisstudy. Data on the different variables were abstracted from the patients’ file and entered into the computer. For each patient demographic data, clinical data including symptoms and the time of onset of symptoms as well as the time receiving different services were collected. Descriptive and analytical analyses were done using SPSS software. Analysis were done using ANOVA and t test. In all analytical analysis, a p-value of less than 0. 05 was considered as criteria for statistical significance. The mean ± standard deviation of patient, treatment, diagnosis, and total delay were 45. 6 ± 36. 5, 16. 8 ± 22. 2, 1. 7 ± 0. 9, and 64. 2 ± 46. 2, respectively. There was positive correlation between patient and diagnosis delay with total delay. Most clinical symptoms were cough، dyspnea, loss of appetite, loss of weight, sweetness, fatigu, fever, and hemoptesia and chest pain. As the number of clinical symptoms increased the total delay decreased. Our findings indicate that there is a delay in all aspect of TB in the studied population. These delays need to be addressed both at the service giver level as well as patient level. There are urgent needs of proper intervention to reduce all delays in the studied population.

pulmonary tuberculosis is major problem worldwide and it is estimated one third the world population are already infected and each year 9 million people develop full blown tuberculosis of these 3 million die of the disease, annually. Delay in diagnosis and treatment are major problems that play a significant role in all aspect of the disease from patient treatment to transmission in the community. The aim of this study was investigate the delay in diagnosis and treatment of pulmonary tuberculosis in Kurdistan. All incidence cases of smear positive TB occurring in Kurdistan province during the year of 2009 were included into this study. Data on the different variables were abstracted from patients’ file and entered into the computer. For each patient demographic data, clinical data including symptoms and time of onset of symptoms as well as the time receiving different services were collected. Descriptive and analytical analyses were done using SPSS software analysis were done using ANOVA˛ t test ˛ Correlation coefficient and regression analysis. In all analytical analysis, a p-value of less than 0.05 was considered as criteria for statistical significance. The mean ± standard deviation of patient, treatment, diagnosis, and total delay were 45.6±36.5, 16.8±22.2, 1.7±0.9, and 64.2±46.2, respectively. There was positive correlation between patient and diagnosis delay with total delay. Single patients suffered more delay compared with married patients. Women patients suffered more delay compared with men patients. Our findings indicate that there is a delay in all aspect of pulmonary tuberculosis in the studied population. These delay need to be addressed both at the service giver level as well as patient level. There are urgent needs of proper intervention to reduce all delays in the studied population.