Search results for: Average current control

Authors: G. T. Ramos-Escobedo, E. T. Pecina-Treviño, L. F. Camacho-Ortegon, E. Orrantia-Borunda

Abstract:

The mineral bioflotation represents a viable alternative for the evaluation of new processes benefit alternative. The adsorption bacteria on minerals surfaces will depend mainly on the type of the microorganism as well as of the studied mineral surface. In the current study, adhesion of S. carnosus on coal was studied. Several methods were used as: DRX, Fourier Transform Infra-Red (FTIR) adhesion isotherms and kinetic. The main goal is to recovery of organic matter by the microflotation process on coal particles with biological reagent (S. carnosus). Adhesion tests revealed that adhesion took place after of 8 h at pH 9. The results suggest that the adhesion of bacteria to solid substrates can be considered an abiotic physicochemical process that is consequently governed by bacterial surface properties such as their specific surface area, hydrophobicity and surface functionalities. The greatest coal fine flotability was of 75%, after 5 min of flotation.

Keywords: Fine Coal, Bacteria, Adhesion, recovery matter organic.

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Authors: Jadwiga Klukow, Anna Ksykiewicz-Dorota

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An analysis of the distribution of nurses’ working time constitutes vital information for the management in planning employment. The objective of the study was to analyze the distribution of nurses’ working time in an emergency department. The study was conducted in an emergency department of a teaching hospital in Lublin, in Southeast Poland. The catalogue of activities performed by nurses was compiled by means of continuous observation. Identified activities were classified into four groups: Direct care, indirect care, coordination of work in the department and personal activities. Distribution of nurses’ working time was determined by work sampling observation (Tippett) at random intervals. The research project was approved by the Research Ethics Committee by the Medical University of Lublin (Protocol 0254/113/2010). On average, nurses spent 31% of their working time on direct care, 47% on indirect care, 12% on coordinating work in the department and 10% on personal activities. The most frequently performed direct care tasks were diagnostic activities – 29.23% and treatment-related activities – 27.69%. The study has provided information on the complexity of performed activities and utilization of nurses’ working time. Enhancing the effectiveness of nursing actions requires working out a strategy for improved management of the time nurses spent at work. Increasing the involvement of auxiliary staff and optimizing communication processes within the team may lead to reduction of the time devoted to indirect care for the benefit of direct care.

Keywords: Emergency nurses, nursing care, workload, work sampling.

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Authors: Z. A. C. Saffry, D. L. Majid, N. H. M. Haidzir

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In aerospace applications, interactions of airflow with aircraft structures can result in undesirable structural deformations. This structural deformation in turn, can be predicted if the natural modes of the structure are known. This can be achieved through conventional modal testing that requires a known excitation force in order to extract these dynamic properties. This technique can be experimentally complex because of the need for artificial excitation and it is also does not represent actual operational condition. The current work presents part of research work that address the practical implementation of operational modal analysis (OMA) applied to a cantilevered hybrid composite plate employing single contactless sensing system via laser vibrometer. OMA technique extracts the modal parameters based only on the measurements of the dynamic response. The OMA results were verified with impact hammer modal testing and good agreement was obtained.

Keywords: Hybrid Kevlar composite, Laser Vibrometer, modal parameters, Operational Modal Analysis.

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Authors: Radha Krishan, Deepak Khare, Bhaskar R. Nikam, Ayush Chandrakar

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Every irrigation project is planned considering long-term historical climatic conditions; however, the prompt climatic shift and change has come out with such circumstances which were inconceivable in the past. Considering this fact, scrutiny of rainfall and temperature trend has been carried out over the command area of Eastern Ganga Canal project for pre-climate shift period and post-climate shift periods in the present study. Non-parametric Mann-Kendall and Sen’s methods have been applied to study the trends in annual rainfall, seasonal rainfall, annual rainy day, monsoonal rainy days, average annual temperature and seasonal temperature. The results showed decreasing trend of 48.11 to 42.17 mm/decade in annual rainfall and 79.78 tSo 49.67 mm/decade in monsoon rainfall in pre-climate to post-climate shift periods, respectively. The decreasing trend of 1 to 4 days/decade has been observed in annual rainy days from pre-climate to post-climate shift period. Trends in temperature revealed that there were significant decreasing trends in annual (-0.03 ºC/yr), Kharif (-0.02 ºC/yr), Rabi (-0.04 ºC/yr) and summer (-0.02 ºC/yr) season temperature during pre-climate shift period, whereas the significant increasing trend (0.02 ºC/yr) has been observed in all the four parameters during post climate shift period. These results will help project managers in understanding the climate shift and lead them to develop alternative water management strategies.

Keywords: Climate shift, Rainfall trend, temperature trend, Mann-Kendall test, Sen slope estimator, Eastern Ganga Canal command.

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Authors: Devin Atkin, Orly Yadid-Pecht

Abstract:

The continual demands for increasing resolution and dynamic range in complimentary metal-oxide semiconductor (CMOS) image sensors have resulted in exponential increases in the amount of data that need to be read out of an image sensor, and existing readouts cannot keep up with this demand. Interesting approaches such as sparse and burst readouts have been proposed and show promise, but at considerable trade-offs in other specifications. To this end, we have begun designing and evaluating various readout topologies centered around an attempt to parallelize the sensor readout. In this paper, we have designed, simulated, and started testing a light-controlled oscillator topology with dual column and row readouts. We expect the parallel readout structure to offer greater speed and alleviate the trade-off typical in this topology, where slow pixels present a major framerate bottleneck.

Keywords: CMOS image sensors, high-speed capture, wide dynamic range, light controlled oscillator.

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Authors: Hassan M. Najadat

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A new approach for timestamp ordering problem in serializable schedules is presented. Since the number of users using databases is increasing rapidly, the accuracy and needing high throughput are main topics in database area. Strict 2PL does not allow all possible serializable schedules and so does not result high throughput. The main advantages of the approach are the ability to enforce the execution of transaction to be recoverable and the high achievable performance of concurrent execution in central databases. Comparing to Strict 2PL, the general structure of the algorithm is simple, free deadlock, and allows executing all possible serializable schedules which results high throughput. Various examples which include different orders of database operations are discussed.

Keywords: Concurrency control, schedule, timestamp, transaction.

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Authors: Rameshwar Kawitkar

Abstract:

With the exponentially increasing demand for wireless communications the capacity of current cellular systems will soon become incapable of handling the growing traffic. Since radio frequencies are diminishing natural resources, there seems to be a fundamental barrier to further capacity increase. The solution can be found in smart antenna systems. Smart or adaptive antenna arrays consist of an array of antenna elements with signal processing capability, that optimize the radiation and reception of a desired signal, dynamically. Smart antennas can place nulls in the direction of interferers via adaptive updating of weights linked to each antenna element. They thus cancel out most of the co-channel interference resulting in better quality of reception and lower dropped calls. Smart antennas can also track the user within a cell via direction of arrival algorithms. This implies that they are more advantageous than other antenna systems. This paper focuses on few issues about the smart antennas in mobile radio networks.

Keywords: Smart/Adaptive Antenna, Multipath fading, Beamforming, Radio propagation.

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Authors: Shahrina Md Nordin, Zulhamri Abdullah, Yuhanis Abdul Aziz

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The purpose of this paper is to examine the current state of corporate social responsibility statements on corporate websites of Malaysian and Singaporean corporations and analyze how the CSR statements contribute in building a unique corporate identity of corporations. Content analysis is employed to examine the websites of Malaysian and Singaporean consumer corporations. It is believed that generally most companies tend to publish and communicate their CSR statements visibly to general stakeholders. However, there is a significantly different outcome of the articulation of CSR on practices on websites between Malaysian and Singaporean consumer corporations. A number of Singaporean organizations were found less concerned with CSR practices as compared to Malaysian organizations. The findings indicate a need for corporations in Malaysia and Singapore to orchestrate their core competence of CSR activities in order to develop a unique corporate identity in a global business environment.

Keywords: Corporate identity, Corporate Social Responsibility, Asian country.

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Authors: M. O. Welcome, Y. E. Razvodovsky, E. V. Pereverzeva, V. A. Pereverzev

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The error monitoring and processing system, EMPS is the system located in the substantia nigra of the midbrain, basal ganglia and cortex of the forebrain, and plays a leading role in error detection and correction. The main components of EMPS are the dopaminergic system and anterior cingulate cortex. Although, recent studies show that alcohol disrupts the EMPS, the ways in which alcohol affects this system are poorly understood. Based on current literature data, here we suggest a hypothesis of alcohol-related glucose-dependent system of error monitoring and processing, which holds that the disruption of the EMPS is related to the competency of glucose homeostasis regulation, which in turn may determine the dopamine level as a major component of EMPS. Alcohol may indirectly disrupt the EMPS by affecting dopamine level through disorders in blood glucose homeostasis regulation.

Keywords: Alcohol related disruption, Error monitoring andprocessing system, Mechanism.

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Authors: Khattab Ibrahim Al Qaisi, Nicholas Bowring

Abstract:

This paper presents the simulation results of the effects of sampling frequency on the total harmonic distortion (THD) of three-phase inverters using the space vector pulse width modulation (SVPWM) and space vector control (SVC) algorithms. The relationship between the variables was studied using curve fitting techniques, and it has been shown that, for 50 Hz inverters, there is an exponential relation between the sampling frequency and THD up to around 8500 Hz, beyond which the performance of the model becomes irregular, and there is an negative exponential relation between the sampling frequency and the marginal improvement to the THD. It has also been found that the performance of SVPWM is better than that of SVC with the same sampling frequency in most frequency range, including the range where the performance of the former is irregular.

Keywords: SVPWM, THD, DC-AC Inverter, Sampling Frequency.

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Authors: Liv Gingnell, Evelina Ericsson, Joakim Lilliesköld, Robert Langerström

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In recent years, an increased competition and lower profit margins have necessitated a focus on improving the performance of the product development process, an area that traditionally have been excluded from detailed steering and evaluation. A systematic improvement requires a good understanding of the current performance, wherefore the interest for product development performance measurement has increased dramatically. This paper presents a case study that evaluates the performance of the product development performance measurement system used in a Swedish company that is a part of a global corporate group. The study is based on internal documentation and eighteen in-depth interviews with stakeholders involved in the product development process. The results from the case study includes a description of what metrics that are in use, how these are employed, and its affect on the quality of the performance measurement system. Especially, the importance of having a well-defined process proved to have a major impact on the quality of the performance measurement system in this particular case.

Keywords: Outcome metric, Performance driver, Performance measurement, Product development process.

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Authors: Seongsoo Park, Mun-Kyu Lee, Dong Kyue Kim, Kunsoo Park, Yousung Kang, Sokjoon Lee, Howon Kim, Kyoil Chung

Abstract:

Electronic seal is an electronic device to check the authenticity and integrity of freight containers at the point of arrival. While RFID-based eSeals are gaining more acceptances and there are also some standardization processes for these devices, a recent research revealed that the current RFID-based eSeals are vulnerable to various attacks. In this paper, we provide a feasible solution to enhance the security of active RFID-based eSeals. Our approach is to use an authentication and key agreement protocol between eSeal and reader device, enabling data encryption and integrity check. Our protocol is based on the use of block cipher AES, which is reasonable since a block cipher can also be used for many other security purposes including data encryption and pseudo-random number generation. Our protocol is very simple, and it is applicable to low-end active RFID eSeals.

Keywords: Authentication, Container Security, Electronic seal, RFID

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Authors: Volker Lange, Stephanie Moede, Christiane Auffermann

Abstract:

From an economic standpoint the current and future road traffic situation in urban areas is a cost factor. Traffic jams and congestion prolong journey times and tie up resources in trucks and personnel. Many discussions about imposing charges or tolls for cities in Europe in order to reduce traffic congestion are currently in progress. Both of these effects lead – directly or indirectly - to additional costs for the urban distribution systems in retail companies. One approach towards improving the efficiency of retail distribution systems, and thus towards avoiding negative environmental factors in urban areas, is horizontal collaboration for deliveries to retail outlets – Urban Retail Logistics. This paper presents a classification system to help reveal where cooperation between retail companies is possible and makes sense for deliveries to retail outlets in urban areas.

Keywords: City Logistics, Horizontal Collaboration, Urban Freight Transport, Urban Retail Logistics.

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Authors: Balsam Mustafa, Safaai Deris

Abstract:

Requirements are critical to system validation as they guide all subsequent stages of systems development. Inadequately specified requirements generate systems that require major revisions or cause system failure entirely. Use Cases have become the main vehicle for requirements capture in many current Object Oriented (OO) development methodologies, and a means for developers to communicate with different stakeholders. In this paper we present the results of a laboratory experiment that explored whether different types of use case format are equally effective in facilitating high knowledge user-s understanding. Results showed that the provision of diagrams along with the textual use case descriptions significantly improved user comprehension of system requirements in both familiar and unfamiliar application domains. However, when comparing groups that received models of textual description accompanied with diagrams of different level of details (simple and detailed) we found no significant difference in performance.

Keywords: Prior knowledge, requirement specification, usecase format, user understanding.

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Authors: Aytunc Durlanik, Ibrahim Sogukpinar

Abstract:

SIP (Session Initiation Protocol), using HTML based call control messaging which is quite simple and efficient, is being replaced for VoIP networks recently. As for authentication and authorization purposes there are many approaches and considerations for securing SIP to eliminate forgery on the integrity of SIP messages. On the other hand Elliptic Curve Cryptography has significant advantages like smaller key sizes, faster computations on behalf of other Public Key Cryptography (PKC) systems that obtain data transmission more secure and efficient. In this work a new approach is proposed for secure SIP authentication by using a public key exchange mechanism using ECC. Total execution times and memory requirements of proposed scheme have been improved in comparison with non-elliptic approaches by adopting elliptic-based key exchange mechanism.

Keywords: SIP, Elliptic Curve Cryptography, voice over IP.

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Authors: Mehdi Ketabchi, Shallah Alijanlo

Abstract:

The flue gas from fossil fuels combustion contains harmful pollutants dangerous for human health and environment. One of the air pollution control methods to restrict the emission of these pollutants is based on using the nanoparticle in adsorption process. In the present research, gamma nano-alumina particle is added to polyacrylonitrile (PAN) polymer through simple loading method, and the adsorption capacity of the wet spun fiber is investigated. The results of exposure the fiber to the acid gases including SO₂, CO, NO₂, NO, and CO₂ show the noticeable increase of gas adsorption capacity on fiber contains nanoparticle. The research has been conducted in Acrylic II Plant of Polyacryl Iran Corporation.

Keywords: Acrylic fiber, adsorbent, wet spun, polyacryl company, gamma nano-alumina.

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Authors: C. Chanapromma, T. Worachak, P. Silapan

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This paper presents positive and negative full-wave rectifier. The proposed structure is based on OTA using commercially available ICs (LT1228). The features of the proposed circuit are that: it can rectify and amplify voltage signal with controllable output magnitude via input bias current: the output voltage is free from temperature variation. The circuit description merely consists of 1 single ended and 3 fully differential OTAs. The performance of the proposed circuit are investigated though PSpice. They show that the proposed circuit can function as positive/negative full-wave rectifier, where the voltage input wide-dynamic range from -5V to 5V. Furthermore, the output voltage is slightly dependent on the temperature variations.

Keywords: Full-wave rectifier, Positive/negative, OTA, Electronically controllable, Wide-dynamic range

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Authors: Ali A. Mehna, Mohmed A. Ali, Ali S. Zayed

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A numbers of important developments have led to an increasing attractiveness for very high speed electrical machines (either motor or generator). Specifically the increasing switching speed of power electronics, high energy magnets, high strength retaining materials, better high speed bearings and improvements in design analysis are the primary drivers in a move to higher speed. The design challenges come in the mechanical design both in terms of strength and resonant modes and in the electromagnetic design particularly in respect of iron losses and ac losses in the various conducting parts including the rotor. This paper describes detailed design work which has been done on a 50,000 rpm, 50kW permanent magnet( PM) synchronous machine. It describes work on electromagnetic and rotor eddy current losses using a variety of methods including both 2D finite element analysis

Keywords: High speed, PM motor, rotor and stator losses, finiteelement analysis

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Authors: Soon-Tai Park, Jong-Whoi Shin, Bog-Ki Min, Ik-Sub Lee, Gang-Shin Lee, Jae-Il Lee

Abstract:

As the information age matures, major social infrastructures such as communication, finance, military and energy, have become ever more dependent on information communication systems. And since these infrastructures are connected to the Internet, electronic intrusions such as hacking and viruses have become a new security threat. Especially, disturbance or neutralization of a major social infrastructure can result in extensive material damage and social disorder. To address this issue, many nations around the world are researching and developing various techniques and information security policies as a government-wide effort to protect their infrastructures from newly emerging threats. This paper proposes an evaluation method for information security levels of CIIP (Critical Information Infrastructure Protection), which can enhance the security level of critical information infrastructure by checking the current security status and establish security measures accordingly to protect infrastructures effectively.

Keywords: Information Security Evaluation Methodology, Critical Information Infrastructure Protection.

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Authors: Qimin Yang

Abstract:

In this paper, 3X3 routing nodes are proposed to provide speedup and parallel processing capability in Data Vortex network architectures. The new design not only significantly improves network throughput and latency, but also eliminates the need for distributive traffic control mechanism originally embedded among nodes and the need for nodal buffering. The cost effectiveness is studied by a comparison study with the previously proposed 2- input buffered networks, and considerable performance enhancement can be achieved with similar or lower cost of hardware. Unlike previous implementation, the network leaves small probability of contention, therefore, the packet drop rate must be kept low for such implementation to be feasible and attractive, and it can be achieved with proper choice of operation conditions.

Keywords: Data Vortex, Packet Switch, Interconnection network, deflection, Network-on-chip

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Authors: Charawee Butbumrung

Abstract:

This paper aimed to study the factors that relate to working behavior of employees at Pakkred Municipality, Nonthaburi Province. A questionnaire was utilized as the tool in collecting information. Descriptive statistics included frequency, percentage, mean and standard deviation. Independent- sample t- test, analysis of variance and Pearson Correlation were also used. The findings of this research revealed that the majority of the respondents were female, between 25- 35 years old, married, with a Bachelor degree. The average monthly salary of respondents was between 8,001- 12,000 Baht, and having about 4-7 years of working experience. Regarding the overall working motivation factors, the findings showed that interrelationship, respect, and acceptance were ranked as highly important factors, whereas motivation, remunerations & welfare, career growth, and working conditions were ranked as moderately important factors. Also, overall working behavior was ranked as high. The hypotheses testing revealed that different genders had a different working behavior and had a different way of working as a team, which was significant at the 0.05 confidence level, Moreover, there was a difference among employees with different monthly salary in working behavior, problem- solving and decision making, which all were significant at the 0.05 confidence level. Employees with different years of working experience were found to have work working behavior both individual and as a team at the statistical significance level of 0.01 and 0.05. The result of testing the relationship between motivation in overall working revealed that interrelationship, respect and acceptance from others, career growth, and working conditions related to working behavior at a moderate level, while motivation in performing duties and remunerations and welfares related to working behavior towards the same direction at a low level, with a statistical significance of 0.01.

Keywords: Employees of Pakkred Municipality, Factors, Nonthaburi Province, Working Behavior.

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Authors: Bella Llego

Abstract:

This study on “The relationship between human resource practices and Firm Performance is a speculative investigation research. The purpose of this research are (1) to provide and to understand of HRM history and current HR practices in the Philippines (2) to examine the extent of HRM practice among its Philippine firms effectively; (3) to investigate the relationship between HRM practice and firm performance in the Philippines. The survey was done to 233 companies in the Philippines. The questionnaire is divided into three parts a) to gathers information on the profile of respondent, b) to measures the extent to which human resource practices are being practiced in their organization c) to measure the organizations performance as perceived by human resource managers and top executives as compared with their competitors in the same industry. As a result an interesting finding was that almost 50 percent of firm performance is affected by the extent of implementation of HR practices in the firm. These results show that HR practices that are in line with the organization’s strategic goals are important for future performance.

Keywords: Economic Growth, Firm performance, Human Resource Practices, Management.

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Authors: Sajid Iqbal, Masood Ahmed, Suhail Aftab Qureshi

Abstract:

DC-DC converters are widely used in regulated switched mode power supplies and in DC motor drive applications. There are several sources of unwanted nonlinearity in practical power converters. In addition, their operation is characterized by switching that gives birth to a variety of nonlinear dynamics. DC-DC buck and boost converters controlled by pulse-width modulation (PWM) have been simulated. The voltage waveforms and attractors obtained from the circuit simulation have been studied. With the onset of instability, the phenomenon of subharmonic oscillations, quasi-periodicity, bifurcations, and chaos have been observed. This paper is mainly motivated by potential contributions of chaos theory in the design, analysis and control of power converters, in particular and power electronics circuits, in general.

Keywords: Buck converter, boost converter, period- doubling, chaos, bifurcation, strange attractor.

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Authors: Pragati Garg, Naveen Aggarwal, Sanjeev Sofat

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With the development of ubiquitous computing, current user interaction approaches with keyboard, mouse and pen are not sufficient. Due to the limitation of these devices the useable command set is also limited. Direct use of hands as an input device is an attractive method for providing natural Human Computer Interaction which has evolved from text-based interfaces through 2D graphical-based interfaces, multimedia-supported interfaces, to fully fledged multi-participant Virtual Environment (VE) systems. Imagine the human-computer interaction of the future: A 3Dapplication where you can move and rotate objects simply by moving and rotating your hand - all without touching any input device. In this paper a review of vision based hand gesture recognition is presented. The existing approaches are categorized into 3D model based approaches and appearance based approaches, highlighting their advantages and shortcomings and identifying the open issues.

Keywords: Computer Vision, Hand Gesture, Hand Posture, Human Computer Interface.

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Authors: Syed Sultan Ahmed

Abstract:

The current education system in India is adept in equipping and assessing the scholastic development of children. However, there is an immediate need to strengthen co-scholastic areas like life-skills, values and attitudes to equip students to face real life challenges. Audio-visual technology and their respective media can make a significant contribution to a value based learning curriculum. Thus, co-scholastic skills need to be effectively nurtured by a medium that is entertaining and impactful. Films in general have a tremendous impact in our society. Films with a positive message make a formidable learning experience that can influence and inspire generations of learners. Leveraging on this powerful medium, EduMedia India Pvt. Ltd. has introduced School Cinema a well researched film-based learning module supported by a fun and exciting workbook, designed to introduce and reaffirm life-skills and values to children, thereby having a positive influence on their attitudes.

Keywords: Co-Scholastics, Entertaining, Educative, Holistic- Development

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Authors: Najiba Ouled Omar, Azza Harbaoui, Henda Ben Ghezala

Abstract:

Current research practices sentiment analysis with a focus on social networks, DEfi Fouille de Texte (DEFT) (Text Mining Challenge) evaluation campaign focuses on opinion mining and sentiment analysis on social networks, especially social network Twitter. It aims to confront the systems produced by several teams from public and private research laboratories. DEFT offers participants the opportunity to work on regularly renewed themes and proposes to work on opinion mining in several editions. The purpose of this article is to scrutinize and analyze the works relating to opinions mining and sentiment analysis in the Twitter social network realized by DEFT. It examines the tasks proposed by the organizers of the challenge and the methods used by the participants.

Keywords: Opinion mining, sentiment analysis, emotion, polarity, annotation, OSEE, figurative language, DEFT, Twitter, Tweet.

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Authors: Nasser M. Amaitik, Ngwan F. Elsagzli

Abstract:

Lean technique is very important in the service and industrial fields. It is defined as an effective tool to eliminate the wastes. In lean the wastes are defined as anything which does not add value to the end product. There are wastes that can be avoided, but some are unavoidable for many reasons.    

The present study aims to apply the principles of lean in two different sectors, healthcare and industry. Two case studies have been selected to apply the experimental work. The first case was Al-Jalaa Hospital, while the second case study was the Technical Company of Aluminum Sections in Benghazi, LIBYA. In both case studies the Value Stream Map (VSM) of the current state has been constructed. The proposed plans have been implemented by merging or eliminating procedures or processes.

The results obtained from both case studies showed improvement in Capacity, Idle time and Utilized time.

Keywords: Healthcare service delivery, Idle time, Lean principles, Utilized time, Value stream mapping, Wastes.

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Authors: T. K. Mondal, N C Shivaprakash

Abstract:

A piston cylinder based high pressure differential thermal analyzer system is developed to investigate phase transformations, melting, glass transitions, crystallization behavior of inorganic materials, glassy systems etc., at ambient to 4 GPa and at room temperature to 1073 K. The pressure is calibrated by the phase transition of bismuth and ytterbium and temperature is calibrated by using thermocouple data chart. The system developed is calibrated using benzoic acid, ammonium nitrate and it has a pressure and temperature control of ± 8.9 x 10 -4 GPa , ± 2 K respectively. The phase transition of Asx Te100-x chalcogenides, ferrous oxide and strontium boride are studied using the indigenously developed system.

Keywords: double stage crystallization, Phase transition, Quasi hydrostatic, Rigidity percolation

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Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos

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The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.

Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law

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Authors: B. Schmid, C. Kexel, E. Djafarova

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Understanding consumers is elementary for practitioners in marketing. Consumers of sports events, the sports spectators, are a particularly complex consumer crowd. In order to identify and define their profiles different segmentation approaches can be found in literature, one of them being multidimensional segmentation. Multidimensional segmentation models correspond to the broad range of attitudes, behaviours, motivations and beliefs of sports spectators, other than earlier models. Moreover, in sports there are some well-researched disciplines (e.g. football or North American sports) where consumer profiles and marketing strategies are elaborate and others where no research at all can be found. For example, there is almost no research on athletics spectators. This paper explores the current state of research on sports spectators segmentation. An in-depth literature review provides the framework for a spectators segmentation in athletics. On this basis, additional potential consumer groups and implications for social media marketing will be explored. The findings are the basis for further research.

Keywords: Multidimensional segmentation, social media, sports marketing, sports spectators segmentation.

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