Today, with the increasing consumption of electricity and environmental problems caused by fossil fuels, the tendency to use renewable sources is increased. Also, due to the restructuring of power networks from the traditional structure to the market-based structure, different energy markets and ancillary services is designed. On the other hand, due to the uncertainty of the renewable sources generation, energy storage units are considered as a participant in energy and ancillary service markets alongside renewable sources or as an independent unit. Due to the high speed of battery energy storages, using these resources in frequency ancillary service markets such as the automatic frequency restoration reserve market is an appropriate choice. One of the issues in scheduling these units is how to participate in energy or ancillary services markets simultaneously, to maximize the net profit. In this paper, an optimal strategy for the simultaneous participation of the battery energy storage unit in the energy and the automatic frequency restoration reserve markets is proposed. Simulation results show the good performance of the proposed strategy for the simultaneous participation in the energy and the automatic frequency restoration reserve markets to maximize the battery energy storages profit.

Fossil-fueled vehicles are being replaced by electric vehicles (EVs) around the world due to environmental pollution and high fossil fuel price. On the one hand, the electrical grid is faced with some challenges when too many EVs are improperly integrated. On the other hand, using a massive unexploited capability of the batteries in too many EVs makes these challenges opportunities. This unused capacity can be employed for the grid ancillary services and trading peer-to-peer (P2P) energy. However, the preference of EV users is one of the most important factors, which has to be considered within the scheduling process of EVs. Therefore, this paper proposes a stochastic model for EV bidirectional smart charging taking into account the preferences of EV users, P2P energy trading, and providing ancillary services of the grid. Considering the likings of EV users makes the proposed scheduling model adaptive against changing operating conditions. The presented model is formulated as an optimization problem aiming at optimal managing SOC of EV battery and electrical energy placement of several facilities considering the provision of ancillary services and contributing to P2P transactions. To evaluate the proposed model, real-world data collected from Tehran city are used as input data for simulation. Numerical results demonstrate the ability of the presented model. Simulation results display that considering the preferences of EV users in the proposed model can enhance the total income provided by the EV energy-planning model such that it could balance the charging cost. Moreover, this advanced user-based smart charging model increases P2P energy transactions amongst EVs and raises the ancillary services facility to the grid. Simulation results show that the yearly cost of optimal electrical charging on normal trips, light trips, and heavy trips is reduced by 32.6%, 51.2%, and 34.8% compared to non-optimal ones, respectively.

«The difference between what the users of financial statements interpreted of duty and responsibility of auditing is different from what auditor believes with those of his responsibility» is mentioned as the expectation gap between the auditors and the users of financial statements. Several factors in formation of the expectation gap are involved. At present research، it is considered the effect of some of these factors، including the duality of Accounting standards and laws and regulations، different lateral services by auditors. For collecting data for this research، it is used questionnaire on a scale of Likert spectrum and to evaluate the hypothesis، Mann – Whitney U، t Student، Kolmogorov – Smirnov test، have been used. Statistics research society is consisting of two groups; the users of financial statements include investors and auditors that are official members of the Iranian Association of Certified Public Accountants. The results showed that there is expectation gap between auditors and users of financial statements because of the duality of Accounting standards and country laws and regulations، presenting services to employer by auditing institutions. Also in the study of respondents view،the results of the research show that there is significant difference between the views of auditors and financial statements users (between groups) and there is no significant difference between financial statements users (within group).

covid 19 has had an undeniable impact on various sectors of the economy and the tourism sector, including health tourism. Health tourism has had a significant impact on the prevalence of corona due to its direct relationship with people's health. The purpose of this study is was to identify related factors of health tourism on covid-19. he current research is a qualitative research and was done with the theme analysis method. Data collection has been done using semi-structured interviews with health tourism experts and health tourists. Targeted sampling continued until theoretical saturation was reached, and a total of 14 samples were selected. The results showed that related factors of health tourism on covid 19 epidemic was in both micro and macro levvels. In the micro domain, three categories of factors, including factors related to health tourism services, factors related to tourism ancillary services, and factors related to health tourists, have been affected by covid 19. In the macro sector, the related factors of health tourism on covid 19 epidemic has been in 4 sectors: economic, technological, political-legal and cultural-social. Based on the results of the research, things like the lack of equipment due to its allocation to the corona sectors, the expansion of online services, and the lack of specialized human resources have affected health tourism. In the factors related to ancillary services, unused capacities have increased and this discussion has led to the closure of some sectors. This issue will reduce the capacity of ancillary services in the post-corona period and will be a threat to the development of health tourism. In the tourist sector, Corona has led to an increase in the general awareness of tourists as well as an increase in health concerns, and price sensitivity has decreased in relation to health issues.

Vehicle to grid (V2G) is one the most important ways to effectively integrate electric vehicles (EVs) with electric power systems. The important benefits can be made by V2G such as reducing/increasing the cost/revenue of EV owners and technically sup-porting electric power systems. Concerning technical and regulatory constraints, EV owners must participate in electricity mar-kets via aggregators. This paper proposes a robust optimal coordinated charging (OCC) model including bidding ancillary ser-vices for regulation and spinning reserve markets. The presented work handles the uncertain behavior of the electricity market that are ancillary service prices and their deployment signals by the robust optimization approach. The aim of optimization is the maximization of the aggregator’s profits from V2G by joining the ancillary services markets. The recommended robust OCC model which is a robust linear problem (RLP) model is simulated by the CPLEX solver in GAMS software. An assumed set of 10000 EVs in the electric reliability council of Texas (ERCOT) electricity markets is considered for doing simulations.  Employ-ing the presented model in this test system shows the efficacy of the proposed model in comparison to other deterministic and stochastic models.

A power system is exposed to sudden variation, unwanted changes in system demand or losing a generating unit that cause a frequency deviation in system frequency. In restructured power systems, frequency control resources must be prepared to compensate this unwanted effect. It is one of the most important tasks of ISO. Previous researches have demonstrated that simultaneous scheduling of energy and frequency control reserves is preferred to sequential scheduling method; therefore this paper discusses simultaneous method considering both transmission congestion and self-regulation effect of load. Furthermore, the paper presents a string of novel inequalities to distinguish unfeasible statuses of participants in the sale. The present problem is mixedinteger and nonlinear, so GAMS and MATLAB software are jointly used to solve it. Finally, the proposed method is implemented on a 39-bus case system. The obtained results verify the efficiency and robustness of the proposed method. In this survey, it is assumed that the market structure is pay as bid.

The main purpose of this research is to design a model of service quality of green hotel tourism industry for sports tourists. Since the Industrial Revolution, countries around the world have been actively pursuing green tourism development. Unrestricted extraction of natural resources and industrialization have caused pollution and degradation, which has severely damaged the natural ecosystems of the earth. Recently, many hoteliers and hoteliers began to support the Green Movement. This research is a qualitative research in the field of inductive paradigm and semi-structured interviewing. Is located. The statistical population includes all academic professors in sport management, graduates and students of physical education, tourism managers, managers of tourism agencies, hotel managers, city officials. The sampling was performed using a theoretical approach and a purposive approach followed by theoretical saturation, involving a total of 34 specialists. Service, accountability, service empathy, service cost, beauty of the environment, ancillary services) that ultimately led to the final model.

The study aimed at investigating the relationship between satisfaction from services quality and organizational citizenship behavior among students of Islamic Azad University, Bojnourd Branch. In this descriptive-correlational study, two questionnaires of Satisfaction from Services Quality based on ECSI Model and Organizational Citizenship Behavior Questionnaire (Podsakoff et. al., 2000) were used to collect the required data. The concerned questionnaires were embedded with desirable levels of face and content validity and their reliability coefficients were obtained using Cronbach's Alpha (0.764 and 0.879, respectively). The statistical population included all students of the Faculty of Humanities at Islamic Azad University, Bojnourd Branch, in the Academic Year 2015-2016 (N=2453). Having used the Cochran's Formula, the sample size was determined as 332 through relative stratified random sampling method. Next, the data were analyzed using SPSS (Version. 21), Pearson Correlation Coefficient, Regression and Independent T-test. The findings showed that there was a significant positive relationship between satisfaction from service quality and sub-components of quality of extra services and organizational reputation and the organizational citizenship behavior. However, there was not a significant relationship between realization of expectations and received quality and the organizational citizenship behavior

The present study was conducted using the qualitative approach and the grounded theory method to designing the marketing model of the Institute of Education and Human Resources Development. The study population included the managers of educational institutions who were selected through purposive sampling. The data was collected through interviews. The findings showed that factors such as identifying large organizations and industries and knowing their issues and problems, skills of staff of the educational institution, staffs’ motivation, strong databases, use of new educational technologies, proper packaging of educational services, attractive ancillary services in the institution, providing examples successful previous work, experienced instructors, having educational standards, appropriate training environment, customer satisfaction system, competitors, political, social and biological crises and prices affect marketing the Institute of Education and Human Resources Development. In the research model, increaseing revenue, development of brand, increaseing power in developing instructors and educators, and develop national credibility were the consequences of the use of appropriate strategies for marketing the Institute of Education and Human Resources Development.

According to wide variety of advantages of distributed generation units, especially those using clean and renewable energies, their installation are dramatically increasing in distribution networks. Among renewable energy generators, photovoltaic generation units have been paid more attention compared to other technologies because of clean energy generation, simple operation and maintenance, and availability in most areas. Despite the mentioned advantages, connecting the photovoltaic generation units to the distribution network will cause problems in the field of network protection. These include the possibility of overlapping relays and their non-coordination, bidirectional feeding network, and the occurrence of an islanding state. On the other hand, by increasing the penetration of these generators, the activation of advanced grid support functionalities such as active and reactive power regulations, low voltage ride through capability (LVRT) and seamless transition to islanded operation mode are included in current grid codes to compensate for their unpredictable energy production. Since these ancillary services can disrupt the operation of islanding detection methods, it is necessary to provide islanding detection method compatible with mentioned ancillary services. In this paper, islanding detection methods compatible with the advanced grid support functionalities such as power regulations, low voltage ride through, and seamless transition to islanded mode are reviewed.