علی خدابخشی

The accurate estimation of the intensity of children's pain and anxiety makes it possible to plan to minimize their pain and anxiety more accurately. This study was conducted to compare the nurses and mothers' accurate estimation of the intensity of pain and anxiety of 3-6-year-old children during venous catheter insertion.

In this correlational descriptive study, 150 children in the age group of 3-6 years who needed venous catheter implantation were selected by available sampling method. Intravenous catheter insertion was performed consistently for all children by the same nurse on each shift. During this process, the intensity of pain was recorded using the Wong-Baker Scale, and anxiety was assessed using the Piri Faces Anxiety Scale for Children by both the nurse and mother. Data were analyzed using Pearson and Chi-square correlation coefficient tests in SPSS version 23 software.

The mean pain score estimated by the nurse was 3.72±1.1, while that estimated by the mother was 3.7±1.79. There was a statistically significant and direct correlation between the mean pain intensity scores recorded by the nurse and the mother (P≤0.001). The mean anxiety scores assessed by the nurse and the mother were 3.64±1.14 and 3.6±1.72, respectively. There was a statistically significant and direct correlation between the mean anxiety intensity scores recorded by the nurse and the mother (P≤0.001).

There was a statistically significant and direct correlation between the mean scores of pain intensity and anxiety assessment of nurses and mothers. Therefore, the mean scores recorded by the mother or nurse can be a valid indicator for estimating the intensity of pain and anxiety in children.

Company reports are one of the most important sources of obtaining information, so that the theoretical foundations of accounting and reporting in most countries state that the general purpose of company reporting is to provide information. The purpose of this research is to determine the factors influencing the voluntary disclosure of non-financial information from the perspective of institutional theory. In this research, a qualitative research method has been used, which is a combination of resource review and Delphi method, at first it was used by using the resource review method and background studies, the factors affecting information disclosure were identified with the approach of voluntary disclosure of non-financial information, then to The categories of identified factors were discussed. In order to determine the factors affecting the voluntary disclosure of information, the Delphi method has been used.The statistical population of the present study were accounting specialists and experts who are experts in accounting and auditing, who were 20 people (10 academic and 10 executive) and were selected as a snowball. The findings of the resource review section showed that 33 indicators were identified and finally the known concepts were categorized into five groups. The desired indicators were included in the Delphi questionnaire through the literature review while presenting to the experts after the initial content validity and 17 out of 20 people They confirmed the indicators and the validity percentage was 85%, so the validity of the model was confirmed through the Delphi method.The results show that in three groups; 1) Involuntary factors and voluntary disclosure of non-financial information; 2) specific discretionary factors of the company and voluntary disclosure of non-financial information; 3) Normative factors and voluntary disclosure of non-financial information, 25 indicators were confirmed.