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Article
Publication date: 1 September 1994

Ali N. Azad

Unlike external auditing, to date, no study has been done to determinethe internal auditors′ dysfunctional behaviour under time budgetpressure. Consequently, determines the…

1797

Abstract

Unlike external auditing, to date, no study has been done to determine the internal auditors′ dysfunctional behaviour under time budget pressure. Consequently, determines the attitude of internal auditors towards time budgets, and the likely or perceived existence of time filtering practices in internal auditing. Presents survey results which indicate that a majority of respondents perceived time budgets as an interference with the proper conduct of the audit and conceded to a natural conflict between the essence of time budgets and the gathering of sufficient and competent evidence. The survey results further indicated the filtering of time to be a relatively widespread phenomenon in all areas of internal auditing.

Details

Managerial Auditing Journal, vol. 9 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1994

Ali N. Azad

Based on a survey of US colleges and universities and reports the scopeof operational auditing in these institutions. As a part of this studytwo hypotheses are formulated and…

1069

Abstract

Based on a survey of US colleges and universities and reports the scope of operational auditing in these institutions. As a part of this study two hypotheses are formulated and tested to determine whether: (1) the scope of operational auditing differs between private and public institutions; and (2) the perceived importance of audit areas differs between auditors working for private schools and those serving public institutions. Concludes that most colleges and universities which participated in the survey utilize operational auditing to some degree. However, this utilization is rather limited in scope. Further concludes that no significant difference exists between the scope of operational auditing and the type of institution. Furthermore, the hypothesis of no significant difference in perceived importance of audit areas between the two groups of auditors cannot be rejected.

Details

Managerial Auditing Journal, vol. 9 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 17 January 2023

Razieh Seirani, Mohsen Torabian, Mohammad Hassan Behzadi and Asghar Seif

The purpose of this paper is to present an economic–statistical design (ESD) for the Bayesian X…

93

Abstract

Purpose

The purpose of this paper is to present an economic–statistical design (ESD) for the Bayesian X control chart based on predictive distribution with two types of informative and noninformative prior distributions.

Design/methodology/approach

The design used in this study is based on determining the control chart of the predictive distribution and then its ESD. The new proposed cost model is presented by considering the conjugate and Jeffrey's prior distribution in calculating the expected total cycle time and expected cost per cycle, and finally, the optimal design parameters and related costs are compared with the fixed ratio sampling (FRS) mode.

Findings

Numerical results show decreases in costs in this Bayesian approach with both Jeffrey's and conjugate prior distribution compared to the FRS mode. This result shows that the Bayesian approach which is based on predictive density works better than the classical approach. Also, for the Bayesian approach, however, there is no significant difference between the results of using Jeffrey's and conjugate prior distributions. Using sensitivity analysis, the effect of cost parameters and shock model parameters and deviation from the mean on the optimal values of design parameters and related costs have been investigated and discussed.

Practical implications

This research adds to the body of knowledge related to quality control of process monitoring systems. This paper may be of particular interest to quality system practitioners for whom the effect of the prior distribution of parameters on the quality characteristic distribution is important.

Originality/value

economic statistical design (ESD) of Bayesian control charts based on predictive distribution is presented for the first time.

Details

International Journal of Quality & Reliability Management, vol. 40 no. 8
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 25 June 2019

Seyed Mohammad Mousavi, Omid Ali Akbari, Ghanbarali Sheikhzadeh, Ali Marzban, Davood Toghraie and Ali J. Chamkha

The purpose of this study is two phase modeling of Water/Cu nanofluid forced convection in different arrangements of elliptical tube banks in a two-dimensional space.

163

Abstract

Purpose

The purpose of this study is two phase modeling of Water/Cu nanofluid forced convection in different arrangements of elliptical tube banks in a two-dimensional space.

Design/methodology/approach

The arrangements of tube banks have been regarded as equal spacing triangle (ES), equilateral triangle (ET) and the rotated square (RS). The obtained results indicate that, among the investigated arrangements, the RS arrangement has the maximum value of heat transfer with cooling fluid. Also, the changes of Nusselt number and the local friction factor are under the influence of three main factors including volume fraction of slid nanoparticles, the changes of fluid velocity parameters on the curved surface of tube and flow separation after crossing from a specified angle of fluid rotation.

Findings

In Reynolds number of 250 and in all arrangements of the tube banks, the behavior of Nusselt number is almost the same and the separation of flow happens in almost 155-165 degrees from fluid rotation on surface. In RS arrangement, due to the strength of vortexes after fluid separation, better mixture is created and because of this reason, after the separation zone, the level of local Nusselt number graph enhances significantly.

Originality/value

In this research, the laminar and two-phase flow of Water/Cu nanofluid in tube banks with elliptical cross section has been numerically investigated in a two-dimensional space with different longitudinal arrangements. In this study, the effects of using nanofluid, different arrangements of tube banks and the elliptical cross section on heat transfer and cooling fluid flow among the tube banks of heat exchanger have been numerically simulated by using finite volume method.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 30 no. 4
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 3 July 2020

Ali Ghasemi, Farzin Shama, Gholamreza Karimi and Farshad Khosravi

The purpose of this paper is to provide appropriate methods for reducing the abnormalities on the extracted fetal heart signal from the maternal electrocardiogram (ECG).

122

Abstract

Purpose

The purpose of this paper is to provide appropriate methods for reducing the abnormalities on the extracted fetal heart signal from the maternal electrocardiogram (ECG).

Design/methodology/approach

In this regard, the extracted signal of the fetal heart from the mother, improved using an active noise cancelation (ANC) system. It uses commonly adaptive algorithms of normalized least mean squares (NLMS). In the present paper, fetal extraction and denoising methodology are proposed. This methodology uses a combination of the NLMS algorithm with Savitzky–Golay (S-G) filter.

Findings

The obtained results show that a combination of NLMS algorithm with filter coefficient of 15 and µ = 0.02 and S-G filter has a better qSNR (qSNR = 3.6727) and good performance for fetal ECG extraction in comparison with the other works for average fmSNR in the range of −30 to −15 dB. Also, with considering the SNR value of −24.7 dB before filtering and SNR = 3.1861 dB after filtering; the SNR improvement of 27.8861 dB has been obtained.

Originality/value

A new method in the extract and noise reduction of fetal ECG from maternal ECG by the combination of NLMS algorithm and S-G filter is proposed.

Details

Circuit World, vol. 47 no. 1
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 17 August 2020

Ahmad Hajebrahimi, Khalil Alimohammadzadeh, Seyed Mojtaba Hosseini, Ali Maher and Mohammadkarim Bahadori

High quality health-care delivery is not only the governments’ responsibility but also every prisoner’s right. Health care in prison and, particularly, of Iranian prisoners is…

731

Abstract

Purpose

High quality health-care delivery is not only the governments’ responsibility but also every prisoner’s right. Health care in prison and, particularly, of Iranian prisoners is increasingly important topic because of the rising number of the prison population. This paper aims to explore health-care managers’ perspectives and experiences of prisons and the barriers to health-care delivery in Iranian prisons.

Design/methodology/approach

A qualitative research design was conducted in Iran from October 2018 to August 2019. The participants consisted of 51 health-care managers (50 men and one woman) from Iranian prisons. A combination of face-to-face (N = 42) and telephonic (N = 9) semi-structured interviews were used because of the geographical distribution of the respondents. The first part of the interview guide consisted of demographic characteristics, and the second part consisted of three main open ended-questions. Interviews were recorded and transcribed, and thematic descriptive analysis was used to interpret the data.

Findings

The barriers to health-care delivery in Iranian prisons were categorized into four main topics: human resources, financing, facilities and barriers related to the health-care delivery process. Data synthesis identified the following themes for barriers to human resources: barriers to human resources planning (with eight sub-themes); barriers to education (with three sub-themes); and motivational barriers (with seven sub-themes). Moreover, barriers to financing consisted of five sub-themes. The barriers to facilities consisted of barriers related to physical infrastructures (with two sub-themes) and barriers related to equipment (with six sub-themes). Finally, barriers to the health-care delivery process included the following themes: communication barriers (with six sub-themes); legal barriers (with five sub-themes); and environmental-demographic factors (with seven sub-themes).

Originality/value

Identifying the barriers to health-care delivery in Iranian prisons plays a critical role in the improvement of planning, decision-making and the health-care delivery process.

Details

International Journal of Prisoner Health, vol. 16 no. 4
Type: Research Article
ISSN: 1744-9200

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Article
Publication date: 30 April 2024

Hajira Batool

The purpose of this study aims to investigate the estimated symptoms of posttraumatic stress (PTSD) among the residents of the violent line of control (LoC) of Azad Kashmir.

23

Abstract

Purpose

The purpose of this study aims to investigate the estimated symptoms of posttraumatic stress (PTSD) among the residents of the violent line of control (LoC) of Azad Kashmir.

Design/methodology/approach

This study is a quantitative, exploratory study. The sample comprised 235 males and 225 females, aged 18–35years (N = 460). The traumatic appraisal questionnaire (TAQ) was applied to the determined sample and their responses were statistically analyzed.

Findings

It was identified through quantitative research that people living near the LoC had higher PTSD symptoms as compared to those living farther away. Moreover, females exhibited higher PTSD than males. Religious beliefs were identified as the most common coping mechanism used by residents of LoC.

Practical implications

Awareness sessions and seminars will be conducted with the help of mental health professionals in those areas with high estimated PTSD symptoms. This research will also help mental health professionals in Azad Kashmir to understand PTSD issues of LoC people.

Originality/value

This study focuses on estimating PTSD symptoms among residents living near the LoC in Azad Kashmir, an area characterized by violence and conflict. This research offers practical implications for mental health interventions, such as conducting awareness sessions and seminars with the help of mental health professionals. Furthermore, the study can enhance the understanding of PTSD among LoC residents, aiding mental health professionals in providing more effective support and care.

Details

Journal of Aggression, Conflict and Peace Research, vol. 16 no. 3
Type: Research Article
ISSN: 1759-6599

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Article
Publication date: 28 February 2019

Behzad Karimi, Amir Hossein Niknamfar, Babak Hassan Gavyar, Majid Barzegar and Ali Mohtashami

Today’s, supply chain production and distribution of products to improve the customer satisfaction in the shortest possible time by paying the minimum cost, has become the most…

354

Abstract

Purpose

Today’s, supply chain production and distribution of products to improve the customer satisfaction in the shortest possible time by paying the minimum cost, has become the most important challenge in global market. On the other hand, minimizing the total cost of the transportation and distribution is one of the critical items for companies. To handle this challenge, this paper aims to present a multi-objective multi-facility model of green closed-loop supply chain (GCLSC) under uncertain environment. In this model, the proposed GCLSC considers three classes in case of the leading chain and three classes in terms of the recursive chain. The objectives are to maximize the total profit of the GCLSC, satisfaction of demand, the satisfactions of the customers and getting to the proper cost of the consumers, distribution centers and recursive centers.

Design/methodology/approach

Then, this model is designed by considering several products under several periods regarding the recovery possibility of products. Finally, to evaluate the proposed model, several numerical examples are randomly designed and then solved using non-dominated sorting genetic algorithm and non-dominated ranking genetic algorithm. Then, they are ranked by TOPSIS along with analytical hierarchy process so-called analytic hierarchy process-technique for order of preference by similarity to ideal solution (AHP-TOPSIS).

Findings

The results indicated that non-dominated ranked genetic algorithm (NRGA) algorithm outperforms non-dominated sorting genetic algorithm (NSGA-II) algorithm in terms of computation times. However, in other metrics, any significant difference was not seen. At the end, to rank the algorithms, a multi-criterion decision technique was used. The obtained results of this method indicated that NSGA-II had better performance than ones obtained by NRGA.

Originality/value

This study is motivated by the need of integrating the leading supply chain and retrogressive supply chain. In short, the highlights of the differences of this research with the mentioned studies are as follows: developing multi-objective multi-facility model of fuzzy GCLSC under uncertain environment and integrating the leading supply chain and retrogressive supply chain.

Details

Assembly Automation, vol. 39 no. 1
Type: Research Article
ISSN: 0144-5154

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Article
Publication date: 30 October 2018

Ali Rahimi Gheynani, Omid Ali Akbari, Majid Zarringhalam, Gholamreza Ahmadi Sheikh Shabani, Abdulwahab A. Alnaqi, Marjan Goodarzi and Davood Toghraie

Although many studies have been conducted on the nanofluid flow in microtubes, this paper, for the first time, aims to investigate the effects of nanoparticle diameter and…

301

Abstract

Purpose

Although many studies have been conducted on the nanofluid flow in microtubes, this paper, for the first time, aims to investigate the effects of nanoparticle diameter and concentration on the velocity and temperature fields of turbulent non-Newtonian Carboxymethylcellulose (CMC)/copper oxide (CuO) nanofluid in a three-dimensional microtube. Modeling has been done using low- and high-Reynolds turbulent models. CMC/CuO was modeled using power law non-Newtonian model. The authors obtained interesting results, which can be helpful for engineers and researchers that work on cooling of electronic devices such as LED, VLSI circuits and MEMS, as well as similar devices.

Design/methodology/approach

Present numerical simulation was performed with finite volume method. For obtaining higher accuracy in the numerical solving procedure, second-order upwind discretization and SIMPLEC algorithm were used. For all Reynolds numbers and volume fractions, a maximum residual of 10−6 is considered for saving computer memory usage and the time for the numerical solving procedure.

Findings

In constant Reynolds number and by decreasing the diameter of nanoparticles, the convection heat transfer coefficient increases. In Reynolds numbers of 2,500, 4,500 and 6,000, using nanoparticles with the diameter of 25 nm compared with 50 nm causes 0.34 per cent enhancement of convection heat transfer coefficient and Nusselt number. Also, in Reynolds number of 2,500, by increasing the concentration of nanoparticles with the diameter of 25 nm from 0.5 to 1 per cent, the average Nusselt number increases by almost 0.1 per cent. Similarly, In Reynolds numbers of 4,500 and 6,000, the average Nusselt number increases by 1.8 per cent.

Research limitations/implications

The numerical simulation was carried out for three nanoparticle diameters of 25, 50 and 100 nm with three Reynolds numbers of 2,500, 4,500 and 6,000. Constant heat flux is on the channel, and the inlet fluid becomes heated and exists from it.

Practical implications

The authors obtained interesting results, which can be helpful for engineers and researchers that work on cooling of electronic devices such as LED, VLSI circuits and MEMS, as well as similar devices.

Originality/value

This manuscript is an original work, has not been published and is not under consideration for publication elsewhere. About the competing interests, the authors declare that they have no competing interests.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 5
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 27 August 2019

A.S. Dogonchi, Muhammad Waqas, S.R. Afshar, Seyyed Masoud Seyyedi, M. Hashemi-Tilehnoee, Ali J. Chamkha and D.D. Ganji

This paper aims to study the impacts of viscous dissipation, thermal radiation and Joule heating on squeezing flow current and the heat transfer mechanism for a…

202

Abstract

Purpose

This paper aims to study the impacts of viscous dissipation, thermal radiation and Joule heating on squeezing flow current and the heat transfer mechanism for a magnetohydrodynamic (MHD) nanofluid flow in parallel disks during a suction/blowing process.

Design/methodology/approach

First, the governing momentum/energy equations are transformed into a non-dimensional form and then the obtained equations are solved by modified Adomian decomposition method (ADM), known as Duan–Rach approach (DRA).

Findings

The effect of the radiation parameter, suction/blowing parameter, magnetic parameter, squeezing number and nanoparticles concentration on the heat transfer and flow field are investigated in the results. The results show that the fluid velocity increases with increasing suction parameter, while the temperature profile decreases with increasing suction parameter.

Originality/value

A complete analysis of the MHD fluid squeezed between two parallel disks by considering Joule heating, thermal radiation and adding different nanoparticles using the novel method called DRA is addressed.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 30 no. 2
Type: Research Article
ISSN: 0961-5539

Keywords

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