Islamic Azad University Semnan

Voluntary disclosure of information is an indirect mechanism through which International Financial Reporting Standards (IFRS) generate benefits for capital markets. Managers typically employ voluntary disclosure as a substitute for mandatory reporting, thereby conveying confidential company performance information to investors. The aim of this study is to present a comprehensive disclosure model for Iranian commercial insurance companies, focusing on IFRS and utilizing the multi-grounded theory approach. The first step involves formulating research questions based on the dimensions of grounded theory. In the second step, the researcher systematically reviews published articles in reputable domestic and international scientific journals to identify credible and valid documents within an appropriate time frame. Initially, related keywords—both individually and in combination—were examined in Persian and English for the period 2013 to 2024, and for English-language articles from 1980 to 2024. As a result, 27 relevant articles were identified. Since data collection in the grounded theory approach is based on theoretical sampling, in this study, data were synthesized through meta-combination, followed by in-depth interviews. Subsequently, using grounded theory and integrating it through the multi-grounded approach, a comprehensive model for identifying the disclosure framework was developed. Reporting and information disclosure are the most critical tools companies use to communicate with shareholders. When information disclosure is mandated by a regulatory or legislative authority, it is referred to as mandatory disclosure. In contrast, if the disclosure is not influenced by specific regulations and is conducted voluntarily by the company, it is considered voluntary disclosure. The voluntary disclosure theory posits that managers will disclose company information under their control if the benefits of such disclosure outweigh the associated costs.

The research focuses on managing power within renewable flexible integrated energy systems in intelligent distribution systems, considering factors such as harmonic compensation, voltage stability, and environmental indices. The proposed system is based on a deterministic model that aims to optimize four distinct objectives. This objective function collectively minimizes the network's operating costs, emissions, total voltage harmonics, and the symmetrical value of the voltage stability index. Key constraints involve the operational and flexible models of the renewable integrated energy system, along with the linearized AC harmonic optimal power flow model and voltage stability limits. The study acknowledges inherent uncertainties related to the power output from renewable units, electric vehicles energy, price of energy, and load. To address these uncertainties, adaptive robust optimization is employed to ensure resilient solutions. Results indicate that despite these uncertainties, the operation of SDNs remains robust even with a prediction error margin of up to 45%. Moreover, the proposed system reduces voltage drop by 57.7%, emissions by 49.3%, operational cost by 55.2%, energy loss by 45.4%, and harmonic index by 48.6% under 45% uncertainty. In this condition, voltage stability increases 15%.

This study was conducted to predict the quality of marital relationships based on communication beliefs, attachment styles, and initial maladaptive schemas in married women. The statistical population of this study included all married women who sought counseling at family counseling centers and health clinics in our studied area. Using Green's formula ( 1991 ), a sample of 250 individuals was selected through convenience sampling. To collect data, questionnaires on marital quality by Busby, attachment styles by Hazan and Shaver, communication beliefs by Eidelson and Epstein, and initial maladaptive schemas by Young were used. Pearson correlation and simultaneous regression analysis were employed for data analysis. The results indicated that the quality of marital relationships can be predicted based on communication beliefs, attachment styles, and initial maladaptive schemas. Specifically, there was an indirect relationship between early maladaptive schemas, avoidant attachment style, anxious attachment style, and marital quality. Additionally, a direct relationship was observed between secure attachment style and marital quality. Improving marital relationship quality requires attention to attachment styles, communication beliefs, and maladaptive schemas, and family practitioners should pay special attention to these factors.

In this paper, we calculate the radiative correction to the Casimir energy for both massive and massless Lorentz-violating scalar fields confined between two membranes with rough surfaces in a (3+1)-dimensional spacetime. The computations are performed for four types of boundary conditions: Dirichlet, Neumann, Periodic, and Mixed. A crucial element of our approach involves the use of position-dependent counterterms to incorporate the influence of boundaries within the renormalization program. To manage the divergences that emerge in the Casimir energy calculations, we apply the Box Subtraction Scheme (BSS) along with the cutoff regularization technique. We present and discuss results for various degrees of membrane roughness, emphasizing the consistency of our findings with theoretical expectations.

In this study, a novel cobalt ferrite–chitosan magnetic bioadsorbent was synthesized and utilized for the efficient removal of monoethylene glycol (MEG) from aqueous media. The novelty of this work lies in the rational design of a biopolymer‐coated magnetic nanocomposite that integrates the superior adsorption functionality of chitosan with the high magnetic stability and recyclability of cobalt ferrite, providing a sustainable and easily recoverable alternative to conventional adsorbents. The choice of cobalt ferrite nanoparticles ensures a strong magnetic response and structural robustness, while the chitosan coating introduces abundant amino and hydroxyl groups that serve as active binding sites for MEG through hydrogen bonding and dipole interactions. Structural and morphological analyses confirmed the successful synthesis of a porous, uniformly coated hybrid material: FTIR spectra evidenced the formation of characteristic –NH₂ and –OH groups, XRD patterns revealed distinct spinel ferrite peaks, and SEM images showed a roughened chitosan surface that enhances active site accessibility. These morphological modifications directly improved the adsorption efficiency, demonstrating a clear structure–property relationship. Batch adsorption experiments indicated a maximum adsorption capacity of 133.33 mg/g (Langmuir model), and thermodynamic studies ( Δ G ° , Δ H ° , and Δ S ° ) confirmed that the process is spontaneous and endothermic. The adsorption performance was strongly pH‐dependent, with optimal uptake at pH 6 due to balanced protonation of surface groups enabling favorable electrostatic attraction toward MEG molecules. The bioadsorbent maintained high regeneration ability, exhibiting minimal capacity loss after several reuse cycles. Overall, this work introduces a distinctive, magnetically separable, and eco‐friendly bioadsorbent that effectively bridges biodegradability, reusability, and high‐performance MEG removal for industrial wastewater applications.

Objective: The objective of this study is to explore the consumer purchase process in the construction industry. Methodology: This qualitative research adopts the Glaserian grounded theory approach. Data were collected through semi-structured interviews with 19 experts in the construction industry and analyzed using open, selective, and theoretical coding with MAXQDA software. The study evaluated trustworthiness using Lincoln and Guba's criteria (credibility, transferability, dependability, and confirmability). Findings: The core category identified was the "consumer purchase process," influenced by causes such as persuasion, demographics, input stimuli, and perspectives. Correlated factors included marketing capabilities, personal factors, and real estate price fluctuation determinants. Contingencies such as individual factors, pre-purchase satisfaction, and company-related elements moderated the process. Mediating conditions, including purchase intention, product advantages, and financial factors, shaped outcomes like continuous improvement, advanced marketing, and innovation. Contextual elements, such as cultural, psychological, and social factors, were critical to the model's applicability. Conclusion: The study provides a comprehensive model integrating multi-dimensional interactions of consumer purchase processes in the construction industry. It highlights the need for future research to measure individual process stages, explore consumer behavior in other industries, and examine practical applications for improved marketing strategies and customer engagement.