Islamic Azad University, Aliabad Katoul

In this research, the forced vibration of a cantilever beam made of shape memory alloy in contact with fluid was investigated. The governing equations are derived based on the first-order shear theory and Hamilton's principle, and the Boyd-Lagodas three-dimensional model was used to model the behavior of superelastic material. The pressure applied from the fluid to the beam was obtained by solving Laplace's equation and satisfying its boundary conditions. Also, in the state without phase change (pure Austenite), the investigated cantilever beam was analyzed in linear conditions and compared with the results of other researchers. In the following, to analyze the vibrations of the cantilever beam made of shape memory alloy and to solve the equations in the state where the phase transformation was performed, the method of square differences, Newmark, and the return mapping algorithm were used. At the end, the effect of different geometric parameters on the beam is studied. The results show that the numerical method used to analyze the time and frequency response of the shape memory alloy beam has high convergence and predicts well the nonlinear effects of the material due to phase transformation during motion.

Background: Nursing interventions in neonatal intensive care units of hospitals can occasionally turn into futile and costly measures, bringing about ethical conundrums. The aim of the present study was to investigate the relationship between futile care and moral sensitivity among nurses working at the neonatal intensive care units (NICU) of teaching medical centers in Gorgan city, North of Iran. Methods: This 2024 descriptive-analytical study was conducted on 100 NICU nurses enrolled by quota sampling. Data collection tools included a demographic information questionnaire, the Lutzen moral sensitivity questionnaire, and a futile care questionnaire developed based on the Corley moral distress scale. The data gathered were entered into SPSS version 21 software and analyzed using descriptive (tables, mean, and standard deviation) and inferential (Pearson correlation coefficient) statistics. Results: According to the results, the participants acquired the mean score of 62.12 ± 4.08 for moral sensitivity and 44.16 ± 5.81 for futile care. The Pearson correlation coefficient showed no significant association between moral sensitivity and futile care (r = - 0.12, P = 0.2). Conclusion: Regarding the impact of nurses’ moral sensitivity and perception of futile care on the quality of health service provision, authorities are advised to consider plans and solutions (such as professional ethics training courses) to improve nurses’ awareness of ethical dilemmas, moral sensitivity, and attitudes towards futile care.

This study presents a planning approach that considers the simultaneous expansion of generating and transmission systems, taking into account the location and sizing of generation units, AC transmission lines, and high-voltage direct-current (HVDC) systems. The HVDC system utilizes AC and DC substations equipped with AC/DC and DC/AC power electronic converters, respectively, to effectively regulate and control the reactive power of the transmission network. The problem aims to minimize the combined annual cost of constructing the specified parts and operating the generation units. This is subject to constraints such as the size and investment budget limits, an AC optimum power flow model, and the operational limits of both renewable and non-renewable generation units. The scheme incorporates a non-linear model. The Red Panda Optimization (RPO) is utilized to solve the provided model in order to attain a dependable and optimal solution. This research focuses on several advances, including the planning of the HVDC power system, the regulation of reactive power in HVDC substations, and the resolution of related issues using the RPO algorithm. The numerical findings collected from several case studies demonstrate the effectiveness of the suggested approach in enhancing the economic and technical aspects of the transmission network. Efficiently coordinating the generation units, AC transmission lines, and HVDC system leads to a significant enhancement in the economic performance of the network, resulting in a 10–40% improvement compared to the network power flow studies.

Objective: The present study aims to identify and prioritize the causal factors leading to the immaturity of auditors' professional ethics. Methodology: The research methodology combines both qualitative and quantitative approaches. For gathering components related to the immaturity of professional ethics, the qualitative method utilized was grounded theory. Semi-structured interviews were conducted with 14 experts, including faculty members engaged in the auditing profession, members of the Iranian Association of Certified Public Accountants, members of the Forensic Experts Association or judicial experts, tax specialists, and financial managers of companies with a minimum of five years of auditing experience. These experts were selected purposefully using the snowball sampling method. In the quantitative section, a self-interaction matrix was constructed to perform Interpretive Structural Modeling (ISM). This part also involved the participation of 14 experts. Findings: The research results indicate that the most fundamental factor contributing to the immaturity of auditors' professional ethics in Iran, based on the prioritization, is the diminished emphasis on ethical philosophy and religious beliefs. Moreover, the least influential factors, though ranked at the highest level, are collective cognitive errors and weaknesses in supervisory and governance institutions. Conclusion: Overall, the findings suggest that the immaturity of auditors' professional ethics leads to the failure to achieve organizational goals. The growth of professional ethics, as highlighted by the study’s findings, can be a guiding path in this regard.

In the auditing process, multiple and diverse decisions are made, and the cumulative effects of these decisions are ultimately reflected in the audit opinion. Simultaneously, the integration of psychological concepts into the domain of accounting and auditing, alongside the emphasis on the human role in these processes, has led to the emergence of various decision-making models. Accordingly, the aim of this study is to identify the factors that influence auditors' intuitive decision-making models. To this end, semi-structured interviews were conducted with 15 expert auditors working at the Supreme Audit Court of Iran, selected through purposive sampling. This qualitative study was conducted based on the grounded theory approach during the years 2020 to 2021. Through this process, 82 conceptual codes, 21 subcategories, and 5 main categories were extracted. Factors such as job conditions, organizational components, professional knowledge, personality traits, capabilities, attitudes, individual characteristics, relative welfare, policies, and outcomes were identified. The findings of this study indicated that in auditors' intuitive decision-making, factors such as job conditions, organizational components, professional knowledge, personality traits, and capabilities serve as causal conditions affecting intuitive decisions. The intuitive decision-making strategies of auditors are shaped by policies that are influenced by incentives and organizational flexibility.