With the expansion of Internet access and the provision of communication between researchers, the demand for research methods based on this structure is increasing. With the development of the Internet, the limitations of many research methods, such as Delphi-which are often limited to geographical boundaries-have been reduced, paving the way for the emergence of new implementation methods. E-Delphin is a qualitative method and online to respond to the growing needs of science to experts ‘ consensus. Despite all advantages of this method, many Researchers are unfamiliar in many disciplines, such as medical and health education. A large part of it is related to the ignorance of this method in general and the other part is related to the methodological issues and the qualitative nature of this method is related to the ignorance of this method in general and the other part to the methodological issues and the qualitative nature of this method. The scientists who intend to use this method will face with several challenges, which include limited educational resources in the implementation of this method, lack of general consensus on the quality and framework of research rounds, the problem of generalizability of results, lack of Specialized and free websites in this field, the challenge of access to the Internet for all researchers or experts, conventional technical problems, Mechanisms for issuing round information in order to enter the computer and analyze, the measuring problems of the consensus, theoretical saturation and the risk of false saturation, this method interferes with some other techniques like survey, the need for the researcher's relative mastery of the subject matter. But despite all these shortcomings, the unique advantage of E-Delphi is that it is able to predict the future and fate of an issue such as the future of technology, a training method, or a treatment protocol over the next few years or decades.

Introduction: The aim of the present study was to develop a hospital management information system (HMIS) as the infrastructure for establishing and deploying an electronic HMIS (eHMIS). Its deployment can lead to the achievement of integrated hospital information as well as reliable and timely statistical indicators of the current information system using efficient, new, and effective technology in the field of hospital management. Methods: This research was conducted in a mixed method in two parts of qualitative-comparative and qualitative-two-steps Delphi in year 2017. The research population was selected based on non-random sampling through a targeted sampling method among 30 experts in Mazandaran University of Medical Sciences, Sari, Iran. Results: The 10-step WHO-based HMIS development strategy consisted of 12 principles, 62 steps, and 28 worksheets. Experts agreed on the principles and steps in the initial model and the final model, and no changes were made. Corrections were made only in the worksheets section, and the number of worksheets increased in steps 1, 2, 6, and 9. Conclusion: In order to establish an eHMIS, there is a need to design the infrastructure of the current hospital information system. The proposed solution can be used as a simple and quick manual and mechanized application to provide the infrastructure of the current hospital information system.

Objective: The main purpose of this research is review of principles, concepts, problems and solutions of soil ethic.Methods: In this research by descriptive method and Delphi technique was used for identifying soil ethical concepts, soil ethical principles, problems and difficulties of soil ethics in Iran and al around the world and suggestions for improvement of soil ethics in Iran. The population of this research are consist of panel of faculty members of Agricultural Research Center of Isfahan and faculty members of Industrial and Payamenoor Universities of Isfahan and managers of agricultural education and extension of Agricultural Organization of Isfahan (n=35) and was studied by census method.Results: According to results The most important soil ethical problem in all around the world is soil and water pollution, The most important problem of soil ethics in Iran is overuse of chemical inputs in agriculture, Water and soil's pollution by factories and etc., misuse of soil and water, lack of attention to the production of healthy and organic products and etc, The most important soil ethical principles are: Changes in attitudes and knowledge of producers in protecting soil resources, Use of organic and biological inputs and paying attention to the environment and finally According to the results, changing farmer's behaviors to give value for soil, increasing technical knowledge and producer's skills for optimal use of water and soil, emphasizing on religious issues about soil and etc. are the best suggestions for solving the soil problems.

Objective One of the most important principles in auditing is professional skepticism. According to professional standards, skepticism is defined as the auditor's attitude toward the critical evaluation of audit evidence. Professional skepticism is an attitude that requires the auditor to have a questioning mind and critically evaluate evidence. The principle of professional skepticism is deeply rooted in auditing standards, and regulators around the world often identify a lack of skepticism as one of the fundamental reasons for audit deficiencies. However, unjustified skepticism cannot always be considered a criterion for audit deficiencies. The auditing and accounting literature considers various factors as the reason why the excess and deficiency of this factor can have different consequences. To manage possible consequences, the present study aims to present a conceptual model of auditors' professional skepticism. Methods This study is a qualitative and exploratory research project conducted by interviewing experts in the theoretical foundations of behaviorism and auditing. Information was collected using purposeful sampling with the participation of 18 experts in 2025. In the next stage, the collected factors were confirmed using Delphi analysis and the opinions of 12 previous and new experts. Results The results showed that the components affecting auditors' professional skepticism include: cultural dimensions, personality disorders, professional ethics, accountant ethics, auditor independence, trust, auditor impartiality, auditor judgment, auditor experience, auditor perception, auditor political ideology, professional commitment, fraud, auditor gender, auditor turnover, audit category, audit fee, auditor leadership style, social capital, auditor skepticism, client recognition, auditor reputation, auditor competence, auditor thoughts, auditor performance, power erosion in auditing, audit quality, auditor behavioral components, identity, company characteristics, industry characteristics, ownership structure, supervisory characteristics, information quality, company market characteristics, company risk, level of importance, board characteristics, education, auditor audit history of a client, type of auditor's previous opinion on a client, complexity of the client's work, technological nature of the client's activity, auditor's way of planning audit work, questioning mind, judgment abandonment, self-reliance, self-confidence, work pressure, workload, and motivation. These factors constitute the conceptual model of auditors' professional skepticism. Conclusion Auditors face various factors in the audit process that can affect their level of professional skepticism. Therefore, they must analyze the cases at the individual, environmental, social, and economic levels and receive the necessary training for logical prevention. They should pay special attention to the client and the characteristics of the audit environment because the client and the type of relationship with it can be factors affecting the level of professional skepticism. The way information is presented and disclosed, as well as its complexity, can increase auditors' skepticism. Therefore, professional skepticism will lead to professional judgment.

Background: The balanced scorecard (BSC) provides useful and relevant information about the factors affecting the internal and external performance of the organization and it is the most suitable framework for evaluating the performance of healthcare organizations. One of the key principles in using the BSC is to identify the appropriate views of each organization with regard to its main mission so that it can achieve the best results to achieve its goals and strategy. The present study is aimed to identify the views and related goals in the BSC model suitable for health care centers using the fuzzy Delphi technique. Methods: The present study was a qualitative and applied research. The statistical population of the research included 15 experts in the field of health and treatment who were selected by purposive sampling. First, through literature review, and then with the help of a researcher-made questionnaire with the consensus of experts using the Delphi technique in two rounds, the views of the BSC and the related goals were determined according to the health care centers. Findings: In this research, the perspective of patients and society with three goals, financial status and performance with two goals, growth and development with four goals, internal organizational processes with four goals, and social responsibility as a new perspective with two goals to evaluate the performance of health care centers replaced the traditional perspectives of BSC. Conclusion: The use of 4 points of view appropriate to health care centers in the BSC and the addition of a new point of view under the title of social responsibility to evaluate the performance of health care centers will increase productivity and ultimately increase the satisfaction of patients and society.

Objective The insurance industry is a part of the service sector, and it is undoubtedly one of the innovative achievements of human society to compensate for the consequences of burdensome events. Therefore, this research aims to analyze the components of social marketing in the insurance industry. Methodology The statistical population includes active experts in social marketing in the insurance industry, consisting of all experienced managers, experts, and academics in insurance marketing and experienced managers and experts from verified insurance companies. The purposive sampling method was used until theoretical saturation is achieved. Finally, 13 people were selected as the sample. The components of social marketing were identified using qualitative content analysis of interviews. Findings Then, the validity of identified components was assessed using the fuzzy Delphi technique and questionnaires. First, eight main components and 146 subcomponents were identified based on the results of the content analysis. Then, 113 subcomponents as subordinates to eight main components of social marketing in the insurance industry were selected using fuzzy Delphi. Conclusion The main components of social marketing in the insurance industry are as following: Creating new values and ideas: In this component, social marketing is a way of marketing for insurance applied to create value and innovation. This component is formed by putting together subcomponents such as value creation and strategies, competitive advantages of insurance companies, new ideas, and creating and presenting new products. Developing insurance knowledge and insight: This component is built by integrating subcomponents such as risk management knowledge, complete familiarity with insurance, developing public insurance knowledge, familiarity with insurance from childhood, etc. Tactfulness and change in awareness toward insurance services: This component is composed of subcomponents such as revising people tactics and attitude, changing attitudes toward insurance services, attitude toward society’ s events, and long-term attitude in the insurance industry, and changes in attitude toward available insurance services, etc. Creating the sense of need for insurance in people: This component includes subcomponents such as creating the need in people’ s minds, understanding the needs of the insurance community, designing a product in line with the insurance community’ s needs, and identifying insurance needs of people, etc. Society’ s culture: This component is composed of subcomponents such as assessing cultural and economic conditions of the society, familiarity with society’ s culture, insurance culture building, etc. Society’ s culture is an important component that can be directed toward the acceptance of insurance by social marketing. Customer orientation: This component is composed of subcomponents such as encouraging customers to a safe lifestyle, providing customers with personalized insurance policies, creating appropriate groundwork in line with retaining current customers, increasing customer satisfaction, etc. Paying attention to society: This component is composed of subcomponents such as people’ s financial backing, supporting vulnerable and low-income people, identifying people’ s problems, considering people’ s financial ability, etc. Foresight: This component is composed of subcomponents such as stimulating the sense of foresight, providence, providing the people’ s future welfare, risk transfer, etc. JEL Classification: M31, G22, C49

Traditional financial theories describe investors as rationalist entities but the speculations experienced cannot be explained by existing theories. Behavioral finance argues that individual investors do not make rational financial decisions and that they are affected by their prejudices while making financial decisions. The aim of this study is to identify the components that effect on financial behavior of investors. Delphi was used to achieve the research goal. In this method, the financial and behavioral components of investors were examined by asking questions among the qualitative researches. To achieve the goal of the research, after reviewing the literature in both domestic and foreign domains, a semi-structured interview was conducted with experts using Delphi method and the components affecting investors' financial behavioral fluctuations in four Delphi periods were identified such as optimistic behavior, overconfidence behavior, risk aversion behavior and emotional behavior. In this study, we tried to use Delphi's approach to gain better knowledge and finally for dimension with forty components were introduced.

Purpose: The flourishing of political parties and currents is one of the signs of the degree of development in societies. In contemporary Iran and since the formation of the constitutional movement, political currents have gone through many ups and downs and it can be said that political currents in Iran after the Islamic Revolution have not yet reached the stage of institutionalization and stability. A characteristic feature of political currents in Iran is the divergence and division among political currents in recent decades, and this can be one of the reasons for the instability and cross-sectional and seasonal activity of political parties in Iran. Therefore, the necessity of leading research seeks to answer the question of how factors and divergence among political currents in Iran after the victory of the Islamic Revolution can be analyzed? And what are the scenarios for the advancement of political currents in Iran?Method: To answer this question, the method of causal-layer analysis, which is one of the qualitative methods in futures research, has been used.Findings: The research findings indicate that this divergence is due to a wide range of reasons from the level of causal systems (from the institutionalization of power to the formation of parties as elitist initiatives), worldview and discourse (from charismatic political authority to culture). Subsidiary-follower politics to myth-metaphor (Iranian individualism to belief in a strong state-weak society) can be analyzed.Conclusions: Three scenarios for the future of Iranian political currents can be considered: integration of currents as the security valve of the political system, the collapse of political currents in the traditional form, integration and consolidation in new social movements (virtualized parties).