Numerical investigation of distance effect between two Searasers for hydrodynamic performance

AbstractNowadays, researchers are interested in investigation of the ocean wave energy conversion (OWEC) because this device can convert wave energy into electricity economically. The aim of this study was to evaluate a novel ocean wave energy converter named Searaser which may be capable of being used in the Caspian Sea. One of the ways for improving the efficiency of Searasers is to use numerous Searasers simultaneously. Increasing the number of Searasers not only increases the electricity production but also can help producing more stable electricity. In this article the function of two Searasers three different distances (10, 15 and 20m) was evaluated numerically by solving momentum and continuity equations in unsteady condition by FLOW-3D software. The effect of different wave heights of Caspian Sea was also investigated in this research. To evaluate the numerical results of this research, they were also compared with experimental results of modeling a buoy and showed good agreement. For the three mentioned distances of buoys, the outlet flow rate and the buoys movement were measured. The results showed that when the buoys were 15m far from each other, the hydrodynamic performance was better and the outlet flow rate and electricity generation showed less fluctuation

Numerical investigation of distance effect between two Searasers for hydrodynamic performance

AbstractNowadays, researchers are interested in investigation of the ocean wave energy conversion (OWEC) because this device can convert wave energy into electricity economically. The aim of this study was to evaluate a novel ocean wave energy converter named Searaser which may be capable of being used in the Caspian Sea. One of the ways for improving the efficiency of Searasers is to use numerous Searasers simultaneously. Increasing the number of Searasers not only increases the electricity production but also can help producing more stable electricity. In this article the function of two Searasers three different distances (10, 15 and 20m) was evaluated numerically by solving momentum and continuity equations in unsteady condition by FLOW-3D software. The effect of different wave heights of Caspian Sea was also investigated in this research. To evaluate the numerical results of this research, they were also compared with experimental results of modeling a buoy and showed good agreement. For the three mentioned distances of buoys, the outlet flow rate and the buoys movement were measured. The results showed that when the buoys were 15m far from each other, the hydrodynamic performance was better and the outlet flow rate and electricity generation showed less fluctuation

Information Asymmetry: Evidence From Iran Listed Companies

Inherent in the International and indigenous accounting standards is managerial discretion in the application of accounting methods, preparation of financial reports and disclosures. Extent literature indicates that almost all companies are engaged in some type of earnings management (Healy, 1985; Perry & Williams, 1994; Defond & Jiambalvo, 1994; Jordon, Clark, & Pate, 2008). A crucial question posed for accounting research is to identify the environmental conditions under which managerial discretion (i.e. accounting choices) are exercised. Using empirical analysis this paper investigates one of the fundamental conditions of earnings management, information asymmetry between managers and investors. When information asymmetry is high, stakeholders including investors do not have sufficient resources, incentives, or access to relevant information to monitor managers\u27 actions, which gives rise to earnings management. Empirical results show that the level of information asymmetry index which is the combination of five important Tehran Stock Exchange (TSE) relevant proxies (volume of trade, stock price variation, P/E ratio, number of trading days and firm age) has a positive statistically significant effect on the extent of earnings management practiced by companies listed on the TSE

The relationship between job involvement and demographic characteristics in nurses in hospitals of Tehran and Kerman in 2013

Background and aim: Nowadays, job involvement is introduced as an important factor in the effectiveness of the organization, so that the high job involvement will increase the effectiveness of the organization. The aim of this study was to determine the relationship between job involvement and demographic characteristics of the nurses. Methods: In this cross - sectional descriptive-analytic study, 436 nurses from hospitals in Tehran and Kerman in 2013 were recruited by convenience sampling. The Job Involvement Questionnaire was used for data collection. The cutoff point for job involvement score was 40 and the relationship between job involvement and demographic characteristics of the nurses was evaluated. Results: Most the average age of participating nurses in the study 31-40 years. The mean score of job involvement was 36.07± 10.02. Among the demographic characteristics, in terms of gender, men had higher job involvement than women (P=0.01). Also, the job involvement of nurses in military hospitals was higher than civilian hospitals (P0.05). Conclusion: According to the low scores of job involvement, attention to the effective factors and motivation factors in environment variables to improve nurses' job involvement is recommended

The Role of the Primary Sensory Cortices in Early Language Processing.

The results of this magnetoencephalography study challenge two long-standing assumptions regarding the brain mechanisms of language processing: First, that linguistic processing proper follows sensory feature processing effected by bilateral activation of the primary sensory cortices that lasts about 100 msec from stimulus onset. Second, that subsequent linguistic processing is effected by left hemisphere networks outside the primary sensory areas, including Broca's and Wernicke's association cortices. Here we present evidence that linguistic analysis begins almost synchronously with sensory, prelinguistic verbal input analysis and that the primary cortices are also engaged in these linguistic analyses and become, consequently, part of the left hemisphere language network during language tasks. These findings call for extensive revision of our conception of linguistic processing in the brain

The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions

Public Sector Internal Audit, by delivering reliable and consulting services in line with improvement and eliminate challenges can support organizations to achieve goals and provide better services. The purpose of this study is to provide a model for the establishment of internal audit in the public sector entities in Iran. The approach of the research is based on qualitative method by using fuzzy Delphi model. The statistical population consisted of 85 experts and elites in the internal audit who were selected as the expert group of the research by using non-probability sampling technique. Finally, after the consensus of the experts, we establish the framework internal audit in public sector by considering external environment and our country criteria. This framework can assisting ministers and heads of state agencies in promoting the level of performance and evaluation of financial and operational accountability in addition to growth and improvement of the financial oversight system and the increase of efficiency, effectiveness and economic scale in the public sector.1- IntroductionInternal audit, as a part of the internal control system and one of the important components of corporate governance, plays a significant role in creating added value by improving the quality level of the organization's operations and activities and complying with laws and regulations and their implementation methods.Internal audit is one of the effective tools in the process of realizing and evaluating the level of financial and operational accountability. In this process, the government acts as a respondent and citizens and representatives will play a role as receivers of the answer. In such a system (if such an approach is accepted), the minister or the head of the executive body, in terms of the heavy responsibility he has for accountability, designs and implements appropriate control mechanisms to ensure compliance with laws and regulations. The questions raised in this research can be summarized as follows:Main question 1: What is the pattern of establishing internal audit in government institutions of the public sector of Iran?The purpose of this research is to provide a model for the establishment of internal audit in the government agencies of the public sector of our country.2- Literature ReviewIn a report, the Organization for Economic Cooperation and Development (OECD) (2011) examined the role of internal audit and internal control as a means of strengthening the transparency and accountability of the public sector.Gamayouni (2018) in a research investigated the effect of the efficiency of the internal audit function and the implementation of the accrual-based government accounting standard on the quality of financial reporting. Dunya and Barak (2021) addressed the issue of internal control, a lever for good governance of state-owned companies in Morocco.Rahmani et al. (2014) examined the obstacles to the establishment of internal audit units in public universities in Iran. The obstacles facing the establishment of the internal audit unit are placed in 3 main groups: "Cultural, organizational and legal obstacles", "Lack of recognition, training and proper familiarity" and "Obstacles related to the employees of the internal audit unit".Nikbakht et al. (2016) in a research, analyzed Vera's data with the help of open, central and selective coding method which is specific to grounded theory approach. Moradi and Bahri Terali (2017) studied the factors affecting the effectiveness of internal audit in improving internal controls in banks and state-owned companies.3- Research MethodThe current research is an applied and developmental research. In this research, it seeks to know the existing conditions and help in the decision-making process, so it is classified as a descriptive research, and it also seeks to obtain the opinion of a large statistical community on the subject of the research, so it is a descriptive-survey research.According to the use of the fuzzy Delphi method, the statistical population of the research includes experts based on the three characteristics of "presence of representatives of expert groups", "deep knowledge of the research topic" and "breadth of opinion and knowledge". ", from among expert groups such as auditors. The head of the State Court of Audit, auditors of executive bodies, and directors of audit organizations and academic faculty members of universities who have experience in the field of internal audit using non-probability-chain or network sampling method Barfi) were selected.In this research, first, to identify the dimensions, components and indicators of the internal audit establishment model, the subject literature has been reviewed using the library study method. After identification, the examples of these cases in the public sector of our country were examined based on the opinion of experts. Considering the advantages of the fuzzy Delphi method (29FDM) compared to the traditional Delphi method (30TDM), the fuzzy Delphi method has been used in this research.4- Research findingsIn the data collection phase, 85 questionnaires were completed and presented by 100 members of the expert group. 14.1% of the respondents to the questionnaire questions are in the doctoral level, 77.6% are in the master's level, and 8.2% are in the bachelor's degree. 18.8% of the respondents to the questions of the academic questionnaire, 41.2% were accountants and 40% were auditors of the Court of Accounts.According to the education distribution of the respondents who form the expert group, the obtained results are reliable. In this research, we tried to use the most appropriate group to achieve more accurate results. The reliability of the questionnaire was determined by Cronbach's alpha method. If the obtained alpha coefficient is more than 0.7, it has an acceptable reliability test, which was obtained in this research with a coefficient of 94. Therefore, the questionnaires of this research have good reliability. Based on the results of binomial test for all items, the significance level is less than 0.01. Therefore, at the 99% significance level, the ratio of agreement and disagreement is not the same, and because the ratio of agreement is more than 0.5, the initial agreement of the experts with the items is acceptable. After the binomial test, fuzzy analysis was performed using triangular fuzzy shapes. If this number is greater than 7, it is accepted, otherwise it is rejected.5-DiscussionThe importance of the role of internal audit in public institutions has increased in the last two decades. Internal controls and auditing are considered a desirable function to assist public sector management. Because internal audit plays a fundamental role in maintaining public funds, discovering and preventing abuses and mistakes, and improving methods.6-ConclusionIn this research, an attempt was made to present the model of establishing internal audit in a local way. In this regard, with the help of the fuzzy Delphi method, according to the opinion of experts, dimensions, components and indicators were presented in the form of the mentioned model

Raising Power Quality and Improving Reliability by Distribution Network Reconfiguration in the Presence of Renewable Energy Sources

Abstract I

Blood pressure alterations in burn patients with septic shock under hydrocortisone treatment

Background and Objectives: Hydrocortisone is widely used in septic shock cases resistant to fluid and vasopressor therapy. It may result in increased blood pressure and survival. However the efficacy is no established among patients with severe burn and septic shock. Accordingly it was assessed in this study. Materials and Methods: The patients older than 14 years of age with resistant septic shock were enrolled during one-year period. The hydrocortisone was prescribed 100 mg three times per day and the alterations in systolic and diastolic blood pressures were recorded. Results: Twenty-nine patients were enrolled including 19 men and 10 women. The mean age was 37 ± 19 years and the mean burn surface area was 60 ± 20. Fourteen patients had positive blood culture. The most common isolated microorganism were Pseudomonas aeuroginosa in 34.6(10 cases), and then Acinetobacter in 13.8(4 cases). The infection was from wound in 79 and the remaining 21 had pneumonia. Twenty-one patients had good response to hydrocortisone and the increase in systolic and diastolic blood pressures was significant; but the mortality rate was similar. Conclusion: Treatment with hydrocortisone would result in increase in systolic and diastolic blood pressure in burn patients with resistant septic shock. © 2015, Tehran University of Medical Science. All rights reserved