Position Variables Research Articles

Significantly super-Chandrasekhar mass-limit of white dwarfs in noncommutative geometry

Chandrasekhar made the startling discovery about nine decades back that the mass of compact object white dwarf has a limiting value once nuclear fusion reactions stop therein. This is the Chandrasekhar mass-limit, which is [Formula: see text] for a nonrotating non-magnetized white dwarf. On approaching this limiting mass, a white dwarf is believed to spark off with an explosion called type Ia supernova, which is considered to be a standard candle. However, observations of several over-luminous, peculiar type Ia supernovae indicate the Chandrasekhar mass-limit to be significantly larger. By considering noncommutativity among the components of position and momentum variables, hence uncertainty in their measurements, at the quantum scales, we show that the mass of white dwarfs could be significantly super-Chandrasekhar and thereby arrive at a new mass-limit [Formula: see text], explaining a possible origin of over-luminous peculiar type Ia supernovae. The idea of noncommutativity, apart from the Heisenberg’s uncertainty principle, is there for quite sometime, without any observational proof however. Our finding offers a plausible astrophysical evidence of noncommutativity, arguing for a possible second standard candle, which has many far-reaching implications.

Large-scale digital mapping of topsoil total nitrogen using machine learning models and associated uncertainty map

Understanding the spatial distribution of soil nutrients and factors affecting their concentration and availability is crucial for soil fertility management and sustainable land utilization while quantifying factors affecting soil nitrogen distribution in Qorveh-Dehgolan plain is mostly lacking. This study, thus, aimed at digital modeling and mapping the spatial distribution of topsoil total nitrogen (TN) in Qorveh-Dehgolan plain with an area of 150,000 ha using random forest (RF), decision tree (DT), and cubist (CB) algorithms. A total of 130 observation points were collected from a depth of 0 to 30cm from topsoil surfaces based on a random sampling pattern. Then, soil physicochemical properties, calcium carbonate equivalent, organic carbon, and topsoil total nitrogen were measured. A number of 51 environmental variables including 31 geomorphometric attributes derived from a digital elevation model with 12.5-m spatial resolution, 13 spectral indices and reflectance from SENTINEL-2 satellite (MSIsensor), and five soil properties and two spatial variables of latitude and longitude were used as covariates for digital mapping of topsoil total nitrogen. The most appropriate covariates were then selected by the Boruta algorithm in the R software environment. A standard deviation map was produced to show model uncertainty. The covariate selection resulted in the separation of 14 effective covariates in the spatial prediction of topsoil total nitrogen by using the data mining algorithms. The validation of digital mapping of topsoil total nitrogen by RF, DT, and CB models using 20% of independent data showed root mean square error (RMSE) of 0.032, 0.035, and 0.043%; mean absolute error (MAE) of 0.0008, 0.001, and 0.002%; and based on the coefficients of determination of 0.42, 0.38, 0.35, respectively. Relative importance (RI) of environmental covariates using the %IncMSE index indicated the importance of two geomorphometric variables of midslope position and normalized height along with SAVI and NDVI remote sensing variables in the spatial modeling and distribution of total nitrogen in the studied lands. The RF prediction and associated uncertainty maps, with show high accuracy and low standard deviation in the most part of study area, reveled low overfitting and overtraining in soil-landscape modeling; so, this model can lead to the development of a digital map of soil surface properties with acceptable accuracy for sustainable land utilization.

Properties of HA/PBS biodegradable film and evaluation of its influence on the growth of vegetables

In this study, humic acid (HA) and polybutylene succinate (PBS) were compounded by melt blending to prepare a HA/PBS composite mulch. The compound was subjected to three conditions by placement in direct sunlight (on the soil), in the soil, and in the shade of plants. The crystallization performance, thermal performance, mechanical properties, degradation performance, and water vapor transmission rate of the mulch film at 21, 42, and 63 d, and the effect of the HA/PBS composite mulch film on the growth of lettuce, were studied. The crystallization experiment showed that in the three cases, the crystalline form of the composite mulch film was not affected by time, but the degradation by other factors caused the crystallinity of the film to decrease. The positional variables had little effect on the thermal performance. Analysis of the mechanical properties showed that the tensile strength and elongation at break decreased for the films subjected to all conditions. Analysis of the degradation performance and water vapor transmission rate showed that the composite mulch film degraded fastest when shaded by plants, followed by that in the soil, and was the slowest under exposure to sunlight. Evaluation of the effect of the compound mulch film on the growth of green vegetables showed that the film can promote the synthesis of chlorophyll, peroxidase, and vitamin C in the leaves of lettuce and inhibit the production of malondialdehyde.

Tactics of Influence and Deinfluentization, Personality and the Personal Sense of Power Among Polish Managers

Power in organizations creates interpersonal settings and lays the ground for designating individual roles and positions of superiors and subordinates. In such a context, influence tactics are situation-specific behaviors used to change the behavior of others and achieve organizational goals. The notion that power and influence can be based on personal or positional variables was used to design the framework of the present studies intended to describe how trait- and state-like variables are related to influence tactics and deinfluentization. The subjects were 250 Polish managers. Study 1 (n = 250) was undertaken to collect data about the influence tactics of Polish managers to fill the void in information in the field of social psychology in organizations. In Study 2 (n = 104) we correlated influence tactics with the personal sense of power. The results proved that the perception of having the ability to exert power over others was positively related to rational persuasion, apprising, and pressure. In Study 3 (n = 69) we investigated the relationships of influence tactics and deinfluentization with the Big Five and directiveness. The results showed that Neuroticism was positively correlated with pressure, legitimating, and coalition, but negatively with rational persuasion and consultation. Extraversion was positively correlated with rational persuasion, so was Conscientiousness. Agreeableness was negatively related to coalition. Directiveness was in a positive relation with pressure but correlated negatively with personal appeals. Deinfluentization positively correlated with Agreeableness and negatively with directiveness.

Application of radiochromic gel dosimetry to commissioning of a megavoltage research linear accelerator for small-field animal irradiation studies.

To develop and implement an efficient and accurate commissioning procedure for small-field static beam animal irradiation studies on an MV research linear accelerator (Linatron-M9) using radiochromic gel dosimetry. The research linear accelerator (Linatron-M9) is a 9MV linac with a static fixed collimator opening of 5.08cm diameter. Lead collimators were manually placed to create smaller fields of 2×2cm2 , 1×1cm2 , and 0.5×0.5cm2 . Relative dosimetry measurements were performed, including profiles, percent depth dose (PDD) curves, beam divergence, and relative output factors using various dosimetry tools, including a small volume ionization chamber (A14), GAFCHROMIC™ EBT3 film, and Clearview gel dosimeters. The gel dosimeter was used to provide a 3D volumetric reference of the irradiated fields. The Linatron profiles and relative output factors were extracted at a reference depth of 2cm with the output factor measured relative to the 2×2cm2 reference field. Absolute dosimetry was performed using A14 ionization chamber measurements, which were verified using a national standards laboratory remote dosimetry service. Absolute dosimetry measurements were confirmed within 1.4% (k=2, 95% confidence=5%). The relative output factor of the small fields measured with films and gels agreed with a maximum relative percent error difference between the two methods of 1.1 % for the 1×1cm2 field and 4.3 % for the 0.5×0.5cm2 field. These relative errors were primarily due to the variability in the collimator positioning. The measured beam profiles demonstrated excellent agreement for beam size (measured as FWHM), within approximately 0.8mm (or less). Film measurements were more accurate in the penumbra region due to the film's finer resolution compared with the gel dosimeter. Following the van Dyk criteria, the PDD values of the film and gel measurements agree within 11% in the buildup region starting from 0.5cm depth and within 2.6 % beyond maximum dose and into the fall-off region for depths up to 5cm. The 2D beam profile isodose lines agree within 0.5mm in all regions for the 0.5×0.5cm2 and the 1×1cm2 fields and within 1mm for the larger field of 2×2cm2 . The 2D PDD curves agree within approximately 2% of the maximum in the typical therapy region (1-4cm) for the 1×1cm2 and 2×2cm2 and within 5% for the 0.5×0.5cm2 field. This work provides a commissioning process to measure the beam characteristics of a fixed beam MV accelerator with detailed dosimetric evaluation for its implementation in megavoltage small animal irradiation studies. Radiochromic gel dosimeters are efficient small-field relative dosimetry tools providing 3D dose measurements allowing for full representation of dose, dosimeter misalignment corrections and high reproducibility with low inter-dosimeter variability. Overall, radiochromic gels are valuable for fast, full relative dosimetry commissioning in comparison to films for application in high-energy small-field animal irradiation studies.

Modularity in Production and Firm Relative Positional Advantage: Evidence from the Global Automobile Industry in China

This study investigates modularization and its impact on cost, speed to market and product quality (firm relative positional advantage) in the world’s largest car market. The research findings support the view that modularization is an important factor in the Chinese auto industry. It has a positive impact on these variables that constitute firm relative positional advantage. The study also shows that knowledge sharing and physical proximity partially moderate the relationship between the degree of modularization and firm relative positional advantage variables: cost, speed to market and product quality. The study contributes to the literature by showing modularization as an important competitive strategy.

Adaptive Fractional-Order Nonsingular Fast Terminal Sliding Mode Based Robust Tracking Control of Quadrotor UAV With Gaussian Random Disturbances and Uncertainties

Random external disturbances/parametric uncertainties and other factors deteriorate the tracking control performances of the quadrotor unmanned aerial vehicle (QUAV). To achieve fast speed and high accuracy performances for the QUAV, an adaptive fractional-order nonsingular fast terminal sliding mode controller (AFONFTSMC) is proposed in this article. Nonsingular fast terminal sliding mode surfaces with fractional derivative and integral are designed for both attitude and position of the QUAV. The proposed fractional-order (FO) nonlinear sliding surfaces ultimately and successively allow attitude and position tracking errors to converge toward zero in a finite time. Moreover, by designing adaptive laws based on only velocity and position variables for the AFONFTSMC, the upper bound of uncertainties/disturbances that affected the QUAV dynamics are rejected. To prove the finite-time convergence and zero attitude/position tracking errors using the suggested AFONFTSMC scheme, stability analysis is proposed. Simulation results under different cases show the effectiveness of the AFONFTSMC in terms of disturbances rejection and path following performances in comparison with recently FO controller, adaptive nonsingular fast terminal SMC, and other nonlinear controllers for the QUAV.

Fluctuation–Dissipation Relations in Active Matter Systems

We investigate the non-equilibrium character of self-propelled particles through the study of the linear response of the active Ornstein–Uhlenbeck particle (AOUP) model. We express the linear response in terms of correlations computed in the absence of perturbations, proposing a particularly compact and readable fluctuation–dissipation relation (FDR): such an expression explicitly separates equilibrium and non-equilibrium contributions due to self-propulsion. As a case study, we consider non-interacting AOUP confined in single-well and double-well potentials. In the former case, we also unveil the effect of dimensionality, studying one-, two-, and three-dimensional dynamics. We show that information about the distance from equilibrium can be deduced from the FDR, putting in evidence the roles of position and velocity variables in the non-equilibrium relaxation.

A comprehensively improved particle swarm optimization algotithm to guarantee particle activity

The particle swarm optimization algorithm has the disadvantages, for instance, the convergence viscosity of the algorithm is reduced at the post evolution phase, the optimization search efficiency is reduced, the algorithm is easy to be inserted with local extremum during the calculation of complex problem of high-dimensional multiple extremum, and the convergence thereof is low. As to the disadvantage of the PSO, we proposed a particle swarm optimization of comprehensive improvement strategy, which is a simple particle swarm optimization with dynamic adaptive hybridization of extremum disturbance and cross (ecds-PSO algorithm). This new comprehensive improved particle swarm algorithm discards the particle velocity and reduces the PSO from the second order to the first order difference equation. The evolutionary process is only controlled by the variables of the particles position. The hybridization operation of increasing the extremum disturbance and introducing genetic algorithm can accelerate the particles to overstep the local extremum. The mathematical derivation and a plurality of comparative experiment provide us the following information: the improved particle swarm optimization is a simple and effective optimization algorithm which can improve the algorithm accuracy, convergence viscosity and ability of avoiding the local extremum, and effectively reduce the calculation complexity.

Analysis of the vehicle-bicycles interaction on two-lane rural roads using a driving simulator based on field data

The presence of cyclists on Spanish two-lane rural roads is common, so they have to interact with motor vehicles. Due to the speed differential and vulnerability of cyclists, overtaking is one of the most dangerous and frequent interactions. Therefore, a minimum distance of 1.5 m must be observed. The overtaking manoeuvre depends on road section and cyclist group distribution. Interaction between cyclists and vehicles has been characterized in the past but overtaking to cyclist groups has barely been studied. This study uses a driving simulator to analyse how the presence of cyclists and their group configuration affect traffic operation and safety on two-lane rural roads. A fixed driving simulator has been adapted to incorporate cyclists, using speed and lateral position obtained from field studies. Based on field data, a physical scenario and different traffic scenarios have been recreated, so volunteers can drive the simulator – emulating a motor vehicle – tracking their speed, lateral position, and other variables. These results can be compared to those observed for checking the validity of this methodology. The driving simulator offers some results which are difficult to obtain through other methodologies, enabling a better analysis of the phenomenon. By sorting different bicycle patterns and including several volunteers, the impact of bicycle pelotons on traffic performance and safety can be characterized. This will help in offering recommendations to integrate cyclists and motor vehicles in a safer way.

Evaluation of anatomical landmark position differences for head computed tomography: A reliability study among technologists

IntroductionIn computed tomography (CT) imaging protocols, lack of practice standards and variability in head positioning may all yield substantial inter-study image variance in the clinical setting which may limit the diagnostic and comparative value of subsequent scans. We aimed to evaluate repeatability of multiplanar reformatting of head CT based on the tuberculum sella (TS) to internal occipital protuberance (IOP) reference line and reduce variance. MethodsReference lines that correspond to the TS-IOP plane on high-resolution CT scans were reviewed by technologists manually to calculate Yaw (z-rotation, rotation along the superoinferior direction), Pitch (x-rotation, rotation along the left-right direction), and Roll (y-rotation, rotation along the anteroposterior direction) angles in this pre-post design intervention study. The Yaw, Pitch, and Roll angles deviating from the reference TS-IOP in the head CT images before and after technologist training were measured with the technologists’ actual graphical prescriptions, and their differences were calculated with t-tests. The intra-rater agreement was calculated using the intraclass correlation coefficient (ICC). ResultsMean pitch, yaw, and roll before technologist training was 6.7° ± 5.4°, 0.9° ± 1.5°, and 1.1° ± 1.2° and after training were 3.2° ± 2.6°, 0.6° ± 1.1°, and 0.6° ± 1.1°, respectively. Technologist training resulted in a significant decrease in pitch (p < 0.001) and roll (p = 0.001) inter-subject variability with respect to the TS-IOP line, however no significant difference for the yaw correction (p = 0.065) was noted. Intra-rater agreement regarding the reproducibility of TS-IOP reformation was excellent (ICC>0.950). ConclusionTS-IOP reference line corrected for direct roll, yaw, and pitch can be readily achieved by trained technologists. Implications for practiceAdoption of the TS-IOP reference line should facilitate intra- and intermodality comparisons, leading to more reproducible and readily interpretable CT images.

On the Front Lines of the COVID-19 Pandemic: Occupational Experiences of the Intimate Partner Violence and Sexual Assault Workforce.

In the face of increasing risk for intimate partner violence (IPV) and sexual assault during the COVID-19 pandemic, there is an urgent need to understand the experiences of the workforce providing support to survivors, as well as the evolving service delivery methods, shifting safety planning approaches, and occupational stress of frontline workers. We addressed this gap by conducting an online survey of members of IPV and sexual assault workforce using a broad, web-based recruitment strategy. In total, 352 staff from 24 states participated. We collaborated with practitioner networks and anti-violence coalitions to develop the brief survey, which included questions about work and health, safety planning, and stress. We used chi-square, t-test, and ANOVA analysis techniques to analyze differences within position and demographic variables. For qualitative data, we used thematic analysis to analyze responses from four open-ended questions. The sample was majority female-identified (93.7%) and essential workers in dual IPV and sexual assault programs (80.7%). Findings demonstrated that since the pandemic began, IPV and sexual assault staff are experiencing more personal and professional stressors, perceive a decrease in client safety, and lack resources needed to help survivors and themselves. Common problems included a lack of food or supplies at home and work and housing and financial support for survivors. There was a 51% increase in the use of video conference for work, which contributed to workforce strain. Reductions in overall service capacity and a shift to remote service provision have implications for both survivors and staff. These findings suggest a critical need for additional training, infrastructure, and support for the IPV and sexual assault workforce. There is an urgent need to classify IPV and sexual assault staff as first responders and address the occupational stress associated with the COVID-19 pandemic.

Piston driven converging cylindrical shock waves in a non-ideal gas with azimuthal magnetic field

In this article, we used the perturbation series technique to study the problem of strong converging cylindrical shock waves, collapsing at the axis of symmetry in a non-ideal gas with the effect of the azimuthal magnetic field. We assumed that the density of the undisturbed medium is uniform. With the help of the said method, we obtain a global solution to the shock implosion problem that also provides the results for Guderley’s local self-similar solution accurately, which holds merely in the neighborhood of the axis of implosion. We determined the similarity exponents and the corresponding amplitudes near the shock-collapse by expanding the shock position and flow variables in the Taylor series in t, where t is the time. Furthermore, the computed leading similarity exponents are compared with the already existing results and numerical results obtained by an alternative approach. Distributions of the gas dynamical quantities and shock trajectory are discussed through figures. The effects of variation in the non-ideal parameter (b), shock Cowling number (C0), and adiabatic index (γ) on the flow variables behind the shock and shock trajectory are also analyzed.

Biomechanical Adaptations in Kayakers of Different Competitive Levels and the Relationship with the Kayak Elements

A paddler’s characteristics can condition the placement of the elements of the boat. The aim of this study was to analyze the differences among kayakers from different skill levels on their sagittal spine position, hamstring extensibility and anthropometric variables; and to determine which variables could be used to determine the arrangement of the elements in the kayak. Thirty-four male sprint kayakers (8 Olympic-level, 13 from the U-23 national team and 13 amateurs) participated in this study. Anthropometric variables, following the protocol of the International Society for the Advancement of Kinanthropometry (ISAK); hamstring extensibility, with active and passive straight leg raise test; sagittal spine position in standing position and in the kayak, and the arrangement of the elements of the boat were measured. The groups with a high skill level showed a lower pelvic tilt in attack position in the kayak than amateurs (p ≤ 0.001). The U-23 group had a lower hamstring extensibility than amateurs (p = 0.053–0.013). The distance from the footrest to the different parts of the seat were dependent on the iliospinale measurement (R = 0.896–0.912). In conclusion, there were differences among groups on the sagittal spine position and hamstring extensibility. In addition, the placement of the boat elements was dependent on anthropometric variables, but not on hamstring extensibility or sagittal spine position.

Adaptive Neural Output Feedback Tracking Control of Underactuated Ships Against Uncertainties in Kinematics and System Matrices

Adaptive neural output feedback tracking control is developed for underactuated ships with uncertainties in kinematics (i.e., kinematic uncertainties) and uncertain off-diagonal terms in the matrices of their system dynamics (i.e., dynamic uncertainties), where radial basis function networks are incorporated. As the kinematic uncertainties unavoidably exist in the off-diagonal terms of system matrices and only the posture information (position variables and yaw angle) of the ship is available, the velocities should be observed and the kinematic and dynamic uncertainties should be simultaneously compensated to achieve the satisfactory ship tracking control performance. Therefore, the kinematic and dynamic uncertainties of the underactuated ship are rigorously derived. The kinematic equations with uncertainties are then derived such that the proposed nonlinear velocity observer can be used to estimate the combined velocities and kinematic uncertainties using the posture information irrespective of the ship dynamics. The dynamic uncertainties are also derived while taking into consideration the uncertainties in the system matrices. An adaptive neural uncertainty observer is then proposed to estimate the dynamic uncertainties. In this way, the proposed adaptive neural output feedback control law can compensate for the uncertainties in both the kinematics and dynamics. The estimation errors in the combined velocities and kinematic uncertainties and the dynamic uncertainties are rigorously considered in the proposed controller design. A stability analysis and the simulation results of the ship tracking control system are provided to demonstrate the validity of the proposed method.

Nonreversible Jump Algorithms for Bayesian Nested Model Selection

Nonreversible Markov chain Monte Carlo methods often outperform their reversible counterparts in terms of asymptotic variance of ergodic averages and mixing properties. Lifting the state-space is a generic technique for constructing such samplers. The idea is to think of the random variables we want to generate as position variables and to associate to them direction variables so as to design Markov chains which do not have the diffusive behavior often exhibited by reversible schemes. In this article, we explore the benefits of using such ideas in the context of Bayesian model choice for nested models, a class of models for which the model indicator variable is an ordinal random variable. By lifting this model indicator variable, we obtain nonreversible jump algorithms, a nonreversible version of the popular reversible jump algorithms. This simple algorithmic modification provides samplers which can empirically outperform their reversible counterparts at no extra computational cost. The code to reproduce all experiments is available online 1 .

Irrealism from fringe visibility in matter-wave double-slit interference with initial contractive states

The elements of reality coined by Einstein, Podoslky, and Rosen promoted a series of fundamental discussions involving the notion of quantum correlations and physical realism. The superposition principle applied in the double-slit experiment with matter waves highlights the need for a critical review of the adoption of physical realism in the quantum realm. In this work, we employ a measure of physical irrealism and consider an initial contractive state in the double-slit setup for which position and momentum variables of a single particle are initially correlated. We investigate how the behavior of the irrealism can help us to obtain information about the interference pattern, wavelike, and particle-like properties in the double-slit setup with matter waves. We find that there is a time of propagation that minimizes the irrealism, and around this point the state at the detection screen is squeezed in position and momentum in comparison with the standard Gaussian superposition. Interestingly, we show that the maximum visibility and the number of interference fringes are related to the minimum of the irrealism. Moreover, we demonstrate a monotonic relation between the irrealism and visibility around the time of minimum. Then, we argue how to use these results to indirectly measure the irrealism for position variable from the fringe visibility.

사회복지사의 소명의식이 조직시민행동에 미치는 영향

This study was designed to verify that the sense of calling of social workers have effect on organizational citizenship behavior along with the mediating effects of organization trust. Research participants were social worker working in social work agency located in Busan city, data was collected through mailed self-administered questionnaires and among the collected 349 surveys, 323 answers were used in the final analysis. Research results showed that the sense of calling of social worker has a significant positive effect on organizational citizenship behavior and that it also has indirect effects through organizational trust. In other words, while the sense of calling of social worker directly increases organizational citizenship behavior, it also increases organizational citizenship behavior by heightening organizational trust. With control variables, only the variable of job position had a significant positive effect on organizational citizenship behavior and gender, age, academic background, marital status, and religion did not show any effects. Through the research results, practical proposals were made to systematically develop educational courses that can strengthen the sense of calling of social worker, prepare diverse actions so that social worker can trust in the organizations they belong to, and reinforce the organizational citizenship behavior of social worker.

Optimization of PID Controller with Metaheuristic Algorithms for DC Motor Drives: Review

Direct Current (DC) motors are broadly used in various industrial applications such as robotics, automobiles, toys and for many other motoring purposes. This is attributable to their extraordinary flexibility, durability and low implementation cost. It is essential to control the speed, position, torque and other variables of the DC motor to achieve the needed performance depending on the area of application. Many classical techniques have been used in the past to control the DC motor, however, such methods typically take a long time, particularly when used for complex nonlinear systems. The application of metaheuristic algorithms as a means of implementing Artificial Intelligence (AI) in this area has proven to be highly effective in overcoming these shortcomings. In recent decades, metaheuristic algorithms have become increasingly prevalent due to their tremendous success in addressing a number real-world optimization challenges in various fields of human activities extending from economic, pharmaceutical and industrial applications to intellectual applications. This review, therefore, presents the optimization of the PID controller with metaheuristic algorithms for controlling the DC motor drives. A short description for each algorithm is presented along with papers published in various renowned journals. For a robust review, the application of various forms of PID controller, as well as different types of DC motors are examined. Finally, the paper presents some open issues and future directions for research.

What Do Accounting Professionals Do When Facing With Money Laundering Red Flags? Iran and the UK

Purpose – This paper compares the behavior of accounting professionals in Iran and the UK when they faced with money laundering red flags. It also aims to identify the most important money laundering red flags from accounting professionals’ perspective and factors affecting accounting professionals’ willingness to report those red flags to the related authorities. Design/Methodology/Approach– The questionnaires were sent to Iranian certified public accountants and the UK’s chartered accountants who are qualified at the beginning of 2020. Findings – The findings show there is no difference between Iran’s and the UK’s behavior of accounting professionals when facing red flags and the level of awareness of Iran’s accounting profession is not lower than the UK’s. Furthermore, from 7 variables of gender, age, work experience, organizational position, educational level, AML knowledge, and risk acceptance only gender and risk acceptance have a significant relationship with willingness of accounting professionals to report suspicious money laundering red flags to the related authorities. Originality/value – In this research, we have compared the behavior of accounting professionals in Iran and the UK when they faced with money laundering red flags. Additionally, this is the first study which have investigated money laundering red flags for accounting professionals in a developing country and a developed one.