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Introduction: Generalized anxiety disorder (GAD) is a prevalent mental health condition, characterized by an individual’s excessive and persistent worry about various social situations. It is a common problem which can induce numerous physical and mental alterations in the person affected. Aim: The current study aimed to evaluate the efficacy of an integrated transdiagnostic treatment approach in alleviating symptoms of worry, anxiety, and depression and improving emotional regulation in patients diagnosed with GAD. Method: In this semi-experimental study, a pretest-posttest, control group design with a follow-up was employed. The research population consisted of all clients aged 18-51 years with GAD in Sanandaj, Iran, during 2018. The research sample comprised 20 patients diagnosed with GAD based on the criteria outlined in the Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition (DSM-5). These diagnoses were confirmed through structured interviews conducted by a psychiatrist and a clinical psychologist. The samples were selected via convenience sampling and randomly allocated into experimental and control groups. The research utilized several assessment tools, including the Beck Depression Inventory (1961), the Beck Anxiety Inventory (1988), the Pennsylvania Anxiety Inventory (1990), and the Emotional Regulation Inventory (2008). The collected data were analyzed using the analysis of covariance test in SPSS Version 24 software. Results: According to the results, the integrated transdiagnostic treatment had an impact on reducing anxiety and depression. However, it was not effective in alleviating anxiety and improving emotional regulation in patients with GAD (P≤0.001). Conclusion: The integrated transdiagnostic treatment method utilized in this study proved to be effective in alleviating worry and depression in patients diagnosed with GAD. Consequently, it is recommended for use in the therapeutic management of worry and depression symptoms in individuals suffering from GAD.

Introduction: Schizophrenia is a mental disorder in which the facts surrounding a person are interpreted as abnormal. The treatment aims to reduce symptoms and the possibility of disease recurrence. Aim: This study aimed to investigate the effectiveness of spironolactone on schizophrenia symptoms. Method: In this double-blind analytical and clinical study, 44 patients were randomly divided into two groups. The study was carried out in Quds Hospital and centers for psychiatric patients in Sanandaj city in 2019 and 2020. The number of patients decreased to 32 due to drug side effects and unwillingness to continue treatment. The instrument used was the scale test of positive and negative symptoms of schizophrenia. Datum were analyzed using chi-square and ANOVA with repeated measurements and independent t-tests by SPSS-23 software. Results: The results showed that out of 44 patients studied, 37 (84.1%) were men and 7 (15.9%) were women. The imbalance was due to the small sample size. There was no significant difference between the two groups in terms of sex distribution, literacy level, marital status, employment history, and background medication use (P>0.05). In addition, there was no significant difference between the two groups in terms of reducing negative symptoms (P=0.666), positive symptoms (P=0.748) and general symptoms (P=0.342). Conclusion: According to the finding, spironolactone has no significant effect on reducing negative, positive, and general symptoms. Therefore, it is suggested to carry out more studies using this drug (by removing the limitations of this study) and other drugs.

Today, the role of managers in organizations and companies is so important that having a capable and quality manager is considered one of the competitive advantages. The tools that managers use to succeed are information that is often derived from their characteristics. The role of managers in competitive markets is also more intense. Therefore, the aim of this study is to evaluate the effect of management characteristics on the relationship between product market competition and management performance. The sample consists of 120 firms selected during 2012-2019. The data is collected through the archival method and is analyzed using structural equation modeling. The findings suggest that as market product competitiveness and management characteristics increase, management performance improves. In addition, management characteristics improve the positive relationship between competition and management performance and affects the management ability. The effectiveness of characteristics is more evident in and in markets with a higher level of competition.

Objective: In this regard, the purpose of this study is to identify, rank and weight the factors affecting the bias of tax auditors or compliance auditors. Methods: The present research is an applied one in terms of purpose and its nature is exploratory. In the qualitative section, by reviewing the theoretical foundations and conducting semi-structured interviews with 17 members of the Supreme Tax Council, affecting components the bias of tax officials was identified. The statistical population of the study is the members of the Supreme Tax Council. After gathering the effective components, in order to rank and weight them, a questionnaire based on fuzzy technique and hierarchical analysis was designed and distributed among experts. After collecting information, the components were ranked using fuzzy technique and their weight was determined based on Analytical Hierarchy process in Expert Choice 11 software. Results: Based on the research findings, 15 components were identified as the main affecting factors on bias of tax officials, which are: the concept of bias, philosophy and mission of taxation, different motives, acceptance of biased tax, inconsistency of goals, borderless judgment, Conflicting rather than interactive perspectives, shortcomings of tax investigation, behavioral controls, bigotry, lack of knowledge, understanding of the concept of tax justice, avoidance and context, personal characteristics and structure. Among these, the results of fuzzy TOPSIS and Analytical Hierarchy process techniques showed that lack of knowledge of the philosophy and mission of taxation, acceptance of biased taxation and lack of proper understanding of the concept of bias are the most important factors. Conclusion: The research findings indicate that tax laws and regulations alone cannot meet the goals of legislators. Fair and equitable tax regulations require the supervision and care of professional executives, and without considering these issues, the mission of taxation and taxation will not be achieved

Introduction: There is a scarcity reports on the situation of psychotherapy as an effective treatment for mental illness and interpersonal problems in Iran. Aim: The study aimed to explore the situation of psychotherapy in Iran. Method: The present qualitative study was performed using conventional content analysis in 2017. The current sample included 13 experts in psychotherapy. A semi-structured interview was used for data collection. All interviews were audio recorded and subsequently transcribed. Qualitative analysis using constant comparisons was performed for transcribed interviews. Results: Two main categories were emerged to describe situation of psychotherapy in Iran: challenges and opportunities. Additionally, specific subcategories within each main category were documented. The challenges category described the problems in psychotherapy education and services delivery including lack of coordination in training and lack of insurance coverage. The opportunities category also described the improvement in psychotherapy status including the psychiatrists tendency towards psychotherapy, the varity in psychotherapy approaches and increasing awareness to psychotherapy in community. Conclusion: The results showed that psychotherapy in Iran is facing challenges and opportunities that can affect the provision of psychotherapy services. These results can be used in policies related to psychotherapy in Iran.

Objective: The cost of common stock is called the minimum expected rate of return of investors. The cost of common stock is one of the most important means in many financial and management decisions, that are influenced by several factors like liquidity, financial leverage, operating cash flow, company size and profitability. Information ambiguity increases the investment risk and make the cost of equity capital increased. Growth of value relevance of earning decreases the investment risk and consequently make the cost of common stock decreased. Therefore, the purpose of this study is to present an empirical test to compare the efficiency of two cost of capital models as Gordon and Olson Junter under the influence of information ambiguity and value relevance of earning. Methods: For this purpose, this study was conducted with 104 sample companies during 7 years from 2012 to 2018, using descriptive analysis with Kruskal Wallis test. Results: To this end, this study was concluded that two models of Olson Junter and Gordn have accepted reliability index and validity at different level. There is significant difference between two models. Conclusion: The results showed that Olson Junter's model performs more efficient than Gordon's model at high- low risk levels. Consequently, cost of common stock of the former model would be useful in decision making through portfolio hedging og potential losses.

This research investigates the effect of financial information risk on firms' capital structure with agency approach from 2004 to end of 2013 in 87 firms listed in Tehran Stock Exchange. The conflicts of interests between managers and owners due to Information asymmetry, I ncrease the risk of financial information which is effective on capital structure. The pooled regression analysis is incorporated to test the hypotheses. The results show an increase in conflicts of interest between managers, the financing deficit increase and as a result, the financing of the debt increases, so there is a positive and significant relationship between the financing deficit and changes in capital structure. Also, the impact of financial information risk on the relationship between financing deficit and changes in capital structure is significant and negative. On the other hand, the impact of financial information risk on the relationship between financing deficit and changes in capital structure with intervention of asymmetry as a first agency proxy was confirm, but with the intervention of asymmetry as a second agency proxy was not confirm.

This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013. The real earnings management criteria include Abnormal operating cash flow, abnormal production costs and abnormal discretionary expenses. To investigate the effect of financial leverage on the real earnings management criteria, multivariate regression analysis using the panel data has been applied. The results show that in firms with high levels of financial leverage, the financial leverage has significant negative effect on each real earnings management criteria and also on sum of the real earnings management criteria. On the other hand, in firms with low levels of financial leverage, except when the real earnings management criteria is abnormal operating cash flow, financial leverage has significant negative effect on each real earnings management criteria and also on sum of the real earnings management criteria.

The research deals with the relation between asset growth and stock return and also the role of financing resources in returns of firms with high or low asset growth. With an accurate study of literature, six hypotheses and a statistical sample of 96 firms listed in Tehran Stock Exchange for a seven-year period during 2005 to 2011 have been provided. Hypotheses were analyzed by multivariate regression and tests of F and t. Results obtained by hypothesis test show that there is a significant positive relation between asset growth and stock return of firms and there is a significant negative (positive) relation between internal & external financing and stock return of firms with high (low) asset growth. But relation of financing through bank and capital market with stock return of firms with high (low) asset growth is significantly positive (negative). In addition, the results show that there is no significant relation between the proportion of free float shares and stock return of firms with high asset growth, however, there is positive and significant relation between the proportion of free float shares and returns of firms with low asset growth.

Objective: The aim of the current research was to determine of the Personality Disorders and clinical signs in aggression attempter in the Public Places of sanandaj City. Method: This research was a descriptive study, targeting all Aggression attempter referred to the commissariat due to aggression attempt in Public Places of sanandaj City that were selected 102 attempter (87 males and 15 females) by convenience sampling. Data were collected by Demographic questionnaire and Millon Multi-axial personality inventory-III (MCMI-III). The data were analyzed by SPSS and used the MANOVA. Results: results showed that the highest personality disorders respectively include of Hystrionic, narcissist, depression and lowest include of dependence, schizotypal, avoidance, passive- aggression. the highest clinical disorders respectively include of dysthymia, Thought disorder, major depression, and the lowest include of Delusion Disorder and PTSD. There was significant difference between two groups in the all personality disorders except passive aggression, obsessive-compulsion and in the all clinical disorders except PTSD and somatoform (p≤./.5). Conclusion: The findings of this study can be helpful in identifying and preventing aggression in the Public Places as Social problem.

This study investigates the effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital in companies that are the member of Tehran Stock Exchange. The result of research hypotheses test based on a statistical sample consist of 95 companies in period of 2001- 2011 showed that earnings quality in companies with concentrated ownership structure is high. On the other hand, in companies with extensive political connections and concentrated ownership structure, earnings quality is lower than other companies. Also, in companies with concentrated ownership structure, the cost of equity capital is low, but in companies with extensive political connections with government which has concentrated ownership structure, the cost of equity capital is higher.

The paper studies of the effect the related and unrelated diversification for products and ownership structure on capital structure for a sample of 87 firms out of 19 industry listed on the Tehran stock exchange during the period 2004- 2009. For to regress of models to apply of multivariate approach include panel data and cross-sectional regressions. This study adopts panel fixed effects regression models to estimate the relationship between diversification (related/unrelated), ownership structure on capital structure, while controlling for some firm-specific characteristics like size, tangibility, growth opportunities, none-debt tax shields, return of total assets and coefficient of variation.The results indicated that related diversification (RD) positively and unrelated diversification (UD) negatively and significantly, effects on capital structure. Base‌on the definition of capital structure in this paper, firms that are undertake to unrelated diversification strategy, mainly financed by debt; whereas firms that follow related diversification strategy, increased their profitability and sale of production. therefore firms that use of the strategy (RD), minimize risk of liquidity and are likely to be mainly financed by equity. In addition, the results indicated that there was between ownership concentration and capital structure negatively and significant relation. According to the results, the firms that tend to engage in a high degree of ownership concentration, tending in have a lower level of debt in capital structure and stockholders more tend to finance by equity and thus minimize agency costs. The findings of the research also indicate that there isnot perceive significant relation between institutional stockholders and capital structure.

With forming Agency relationship, there is relation between the conflict between Managers and Shareholders and the managers can behave like opportunities and make decisions that are toward based on their benefits and interest and in contrast of the shareholder’s interest. The companies that are member of Stock Exchange, have different structure and in recent years, corporate governance of Harvey Company influenced upon its structure. This research was performed for studying the effect of structure of corporate Governance upon their performance in Tehran Stock Exchange, for this research, 70 active Companies in Tehran Stock Exchange at time period (2004-2010) and panel data was used. The results showed that there is not meaningful relation between ownership concentration and firm financial performance for stock exchange companies and the relation is as not hump – shaped and there is positive relation between Institutional investors and firm financial performance. JEL:G32,G34

The objective of this study is to investigate the impact of industryconcentration on the average stock returns, and proposing a model toexplain this relationship. Explanatory variables are Herfindahl-Hirschman Index of industry concentration, industry size (marketequity), book-to-market ratio, leverage, past 1-year's industry returnand systematic risk (beta); also the industry average return is taken asthe dependent variable. With respect to the concentration index is anindustry specific, all of the dependent and independent variables inthis research are evaluated in industry level. The study covers 1380-1386 and uses 31 manufacturing industry-year observations. Forexamine the research hypothesizes, we use the Panel Data techniquewith Fixed Effect and Generalized Least Squares (GLS) method.Results indicate that in Tehran Securities Exchange there is significantrelationship between industry concentration, size, book-to-marketratio, systematic risk and average stock returns. On the other hand,leverage and past 1-year's industry returns are not associated withannual industry returns.

This Study tries to provide significant evidences about the effects of the firm characteristics on corporate governance indices exchange .Thus 60 companies were selected during 2004-2008 period. Corporate Governance indices in this research included: 1-Board index, 2- Audit Opinion index. In order to evaluate Board and Audit Opinion indices variables of Adequacy (Sustainability) of Board Members and Independent Audit Opinion were used respectively. Moreover, variables of investment opportunities, growth opportunities, financial risk, firm size, institutional shareholder ratio were used to explain firm characteristics. Implementing a multivariate Logistic regression and linear regression patterns as (combined) panel data, an appropriate pattern for each corporate governance index was provided. Findings corroborate that the effects of investment opportunities, financial risk, growth opportunities and lag adequacy of board members on adequacy of board members(current) as board index are significant and also the effects of financial risk and growth opportunities and lag independent audit opinion on independent audit opinion (current) as audit index are significant.