An evaluation of the indicators of threat to auditor independence in an Islamic legal system: The case of Iran

This study aimed to assist in developing a more effective framework for regulating auditor independence practice in Iran, a non-IFRS country with an Islamic legal system. It investigated the following general research question: In order to increase auditor independence in a non-IFRS country with an Islamic legal system, what are the potential indicators of threats to auditor independence, and how should a regulator prioritise addressing these threats?

Microgrid frequency control using multiple battery energy storage system (BESSs)

The work is a report of research on using multiple inverters of Battery Energy Storage Systems with angle droop controllers to share real power in an isolated micro grid system consisting of inertia based Distributed Generation units and variable load. The proposed angle droop control method helps to balance the supply and demand in the micro grid autonomous mode through charging and discharging of the Battery Energy Storage Systems while ensuring that the state of charge of the storage devices is within safe operating conditions. The proposed method is also studied for its effectiveness for frequency control. The proposed control system is verified and its performance validated with simulation software MATLAB/SIMULINK.