Search results for: External exposure

Authors: Soon-ok Myong, Byong-soon Chun

Abstract:

This paper intends to identify the ethnic Kazakhstani Koreans- political process of identity formation by exploring their narrative and practice about the state language represented in the course of their becoming the new citizens of a new independent state. The Russophone Kazakhstani Koreans- inability to speak the official language of their affiliated state is considered there as dissatisfying the basic requirement of citizens of the independent state, so that they are becoming marginalized from the public sphere. Their contradictory attitude that at once demonstrates nominal reception and practical rejection of the obligatory state language unveils a high barrier inside between their self-language and other-language. In this paper, the ethnic Korean group-s conflicting linguistic identity is not seen as a free and simple choice, but as a dynamic struggle and political process in which the subject-s past experiences and memories intersect with the external elements of pressure.

Keywords: Ethnic Kazakhstani Koreans, Soviet Korean's Russification, Linguistic Identity, Russian-Kazakh Dichotomy.

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Authors: WooYoung Jung, Buntheng Chhorn, Min-Gi Kim

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Recently, damage to domestic facilities by strong winds and typhoons are growing. Therefore, this study focused on sign structure among various vulnerable facilities. The evaluation of the wind fragility was carried out considering the destruction of the anchor, which is one of the various failure modes of the sign structure. The performance evaluation of the anchor was carried out to derive the wind fragility. Two parameters were set and four anchor types were selected to perform the pull-out and shear tests. The resistance capacity was estimated based on the experimental results. Wind loads were estimated using Monte Carlo simulation method. Based on these results, we derived the wind fragility according to anchor type and wind exposure category. Finally, the evaluation of the wind fragility was performed according to the experimental parameters such as anchor length and anchor diameter. This study shows that the depth of anchor was more significant for the safety of structure compare to diameter of anchor.

Keywords: Sign structure, wind fragility, set anchor, pull-out test, shear test, Monte Carlo simulation.

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Authors: S. Gupta, R. Chadha

Abstract:

Five crystal modifications of water insoluble artesunate were generated by recrystallizing it from various solvents with improved physicochemical properties. These generated crystal forms were characterized to select the most potent and soluble form. SEM of all the forms showed changes in external shape leading them to be different morphologically. DSC thermograms of Form III and Form V showed broad endotherm peaks at 83.04oC and 76.96oC prior to melting fusion of drug respectively. Calculated weight loss in TGA revealed that Form III and Form V are methanol and acetone solvates respectively. However, few additional peaks were appeared in XRPD pattern in these two solvate forms. All forms exhibit exothermic behavior in buffer and two solvates display maximum ease of molecular release from the lattice. Methanol and acetone solvates were found to be most soluble forms and exhibited higher antimalarial efficacy showing higher survival rate (83.3%) after 30 days.

Keywords: Artesunate, Crystal modifications, in vivo studies, Recrystallization.

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Authors: Saad Mutashar Abbas, M. A. Hannan, S. A. Samad, A. Hussain

Abstract:

This paper presented a proposed design for transcutaneous inductive powering links. The design used to transfer power and data to the implanted devices such as implanted Microsystems to stimulate and monitoring the nerves and muscles. The system operated with low band frequency 13.56 MHZ according to industrial- scientific – medical (ISM) band to avoid the tissue heating. For external part, the modulation index is 13 % and the modulation rate 7.3% with data rate 1 Mbit/s assuming Tbit=1us. The system has been designed using 0.35-μm fabricated CMOS technology. The mathematical model is given and the design is simulated using OrCAD P Spice 16.2 software tool and for real-time simulation the electronic workbench MULISIM 11 has been used. The novel circular plane (pancake) coils was simulated using ANSOFT- HFss software.

Keywords: Implanted devices, ASK techniques, Class-E power amplifier, Inductive powering and low-frequency ISM band.

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Authors: A. Alhazza, B. Alnaser

Abstract:

Orthodontic restorative materials are widely used for the direct restoration of teeth or for cosmetic dentistry purposes. These materials have helped to solve many dental problems, providing healthy and beautiful smiles for many patients. In this study, we aimed to investigate whether the pH value has an effect on the surface structure of a nanohybrid composite material. Five different types of highly consumed beverages were selected to examine their effect on the surface structure of the nanohybrid composite material. The beverages had different pH values in the range of 3–6, i.e., they were all acidic. The material was investigated under the hardest conditions of surface exposure to the drinks by immersing the material for a long period. The specimens were examined using scanning electron microscopy (SEM) at different magnifications to investigate the effect of these beverages on the morphology of the nanohybrid composite material discs. All specimens showed an effect including pores, cracks, protrusions, and surface roughness as a result of the beverages. The degree of effect differed from one experimental group to another, but there was no relationship between the pH (acidity) value and the degree of effect on the surface structure of the specimens.

Keywords: Acidity, beverage, SEM, dentistry.

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Authors: Defne Akay, Bekir S. Kandemir

Abstract:

In this paper, we investigate the low-lying energy levels of the two-dimensional parabolic graphene quantum dots (GQDs) in the presence of topological defects with long range Coulomb impurity and subjected to an external uniform magnetic field. The low-lying energy levels of the system are obtained within the framework of the perturbation theory. We theoretically demonstrate that a valley splitting can be controlled by geometrical parameters of the graphene quantum dots and/or by tuning a uniform magnetic field, as well as topological defects. It is found that, for parabolic graphene dots, the valley splitting occurs due to the introduction of spatial confinement. The corresponding splitting is enhanced by the introduction of a uniform magnetic field and it increases by increasing the angle of the cone in subcritical regime.

Keywords: Coulomb impurity, graphene cones, graphene quantum dots, topological defects.

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Authors: Peggy S. C. van Teunenbroek

Abstract:

Recently, philanthropic crowd-funding -the raising of external funding from a large audience via social networks or social media- emerged as a new funding instrument for the Dutch cultural sector. However, such philanthropic crowdfunding in the US and the Netherlands is less successful than any other form of crowdfunding. We argue that social aspects are an important stimulus in philanthropic crowd-funding since previous research has shown that crowdfunding is stimulated by something beyond financial merits. Put simply, crowd-funding seems to be a socially motivated activity. In this paper we focus on the effect of social information, described as information about the donation behavior of previous donors. Using a classroom experiment we demonstrated a positive effect of social information on the donation behavior in crowdfunding campaigns. Our study extends previous research by showing who is affected by social information and why, and highlights how social information can be used to stimulate individuals to donate more to crowdfunding projects.

Keywords: Online donation behavior, philanthropic crowd-funding, social information, social influence, social motivation.

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Authors: Lv Shizeng, Han Xiao, Zhang Yi, Ding Wenjing

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The lunar sample storage device is mainly used for the preparation of the lunar samples, observation, physical analysis and other work. The lunar samples and operating equipment are placed directly inside the storage device. The inside of the storage device is a high purity nitrogen environment to ensure that the sample is not contaminated by the Earth's environment. In order to ensure that the water and oxygen indicators in the storage device meet the sample requirements, a dynamic gas cycle is required between the storage device and the external purification equipment. However, the internal gas disturbance in the storage device can affect the operation of the sample. In this paper, the storage device model is established, and the tetrahedral mesh is established by Tetra/Mixed method. The influence of different inlet position and gas flow on the internal flow field disturbance is calculated, and the disturbed flow area should be avoided during the sampling operation.

Keywords: Lunar samples, gas disturbance, storage device, characteristic analysis.

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Authors: M.Z. Ibrahim, M.Z. Norashikin

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These days people love to travel around the world. Regardless of their location and time, they especially Muslims still need to perform their prayers. Normally for travelers, they need to bring maps, compass and for Muslim, they even have to bring Qibla pointer when they travel. It is slightly difficult to determine the Qibla direction and to know the time for each prayer. As the technology grows, many PDA equip with maps and GPS to locate their location. In this paper we present a new electronic device called Mobile Qibla and Prayer Time Finder to locate the Qibla direction and to determine each prayer time based on the current user-s location using PDA. This device use PIC microcontroller equipped with digital compass where it will communicate with PDA using Bluetooth technology and display the exact Qibla direction and prayer time automatically at any place in the world. This device is reliable and accurate in determining the Qibla direction and prayer time.

Keywords: Bluetooth, digital compass, PDA, prayer time, Qibla.

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Authors: Abdullah Almusharraf, Andrew Whyte

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The sub-task pattern in terms of deviations and defects should be identified and understood in order to improve the quality of practices in construction projects. Therefore, sub-task susceptibility to exposure to deviations and defects has been evaluated and classified via six classifications proposed in this study. Thirty-four case studies of specific sub-tasks (from compression members in constructed concrete structures) were collected from seven construction projects in order to examine the study’s proposed classifications. The study revealed that the sub-task has a high sensitivity to deviation, where 91% of the cases were recorded as deviations; however, only 19% of cases were recorded as defects. Other findings were that the actual work during the execution process is a high source of deviation for this sub-task (74%), while only 26% of the source of deviation was due to both design documentation and the actual work. These findings significantly imply that the study’s proposed classifications could be used to determine the pattern of each sub-task and develop proactive actions to overcome issues of sub-task deviations and defects.

Keywords: Sub-tasks, deviations, defects, quality, construction projects.

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Authors: Petr Teply

Abstract:

While the form of crises may change, their essence remains the same (such as a cycle of abundant liquidity, rapid credit growth, and a low-inflation environment followed by an asset-price bubble). The current market turbulence began in mid-2000s when the US economy shifted to imbalanced both internal and external macroeconomic positions. We see two key causes of these problems – loose US monetary policy in early 2000s and US government guarantees issued on the securities by government-sponsored enterprises what was further fueled by financial innovations such as structured credit products. We have discovered both negative and positive lessons deriving from this crisis and divided the negative lessons into three groups: financial products and valuation, processes and business models, and strategic issues. Moreover, we address key risk management lessons and exit strategies derived from the current crisis and recommend policies that should help diminish the negative impact of future potential crises.

Keywords: exist strategy, global crisis, risk management, corporate governance

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Authors: Ming-Lun Chiang, Hsi-Chia Chen, Chieh Wu, Yu-Ting Tseng, Ming-Ju Chen

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In this study, three strains of Vibrio parahaemolyticus (690, BCRC 13023 and BCRC 13025) were subjected to acid adaptation at pH 5.5 for 90 min. The survival of acid-adapted and non-adapted V. parahaemolyticus strains under simulated gastric condition and their protein expression profiles were investigated. Results showed that acid adaptation increased the survival of the test V. parahaemolyticus strains after exposure to simulated gastric juice (pH 3). Additionally, acid adaptation also affected the protein expression in these V. parahaemolyticus strains. Nine proteins, identified as atpA, atpB, DnaK, GroEL, OmpU, enolase, fructose-bisphosphate aldolase, phosphoglycerate kinase and triosephosphate isomerase, were induced by acid adaptation in two or three of the test strains. These acid-adaptive proteins may play important regulatory roles in the acid tolerance response (ATR) of V. parahaemolyticus.

Keywords: Acid adaptation, protein expression, simulated gastric juice, Vibrio parahaemolyticus

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Authors: Tanja Radu, Cormac Fay, King Tong Lau, Rhys Waite, Dermot Diamond

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The development of wearable sensing technologies is a great challenge which is being addressed by the Proetex FP6 project (www.proetex.org). Its main aim is the development of wearable sensors to improve the safety and efficiency of emergency personnel. This will be achieved by continuous, real-time monitoring of vital signs, posture, activity, and external hazards surrounding emergency workers. We report here the development of carbon dioxide (CO2) sensing boot by incorporating commercially available CO2 sensor with a wireless platform into the boot assembly. Carefully selected commercially available sensors have been tested. Some of the key characteristics of the selected sensors are high selectivity and sensitivity, robustness and the power demand. This paper discusses some of the results of CO2 sensor tests and sensor integration with wireless data transmission

Keywords: Proetex, gas sensing, wireless, wearable sensors, carbon dioxide

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Authors: Deepak Mohan, Sushma Sharma

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Non-Steroidal Anti-Inflammatory Drugs (NSAIDs) are a group of widely used drugs for the treatment of rheumatoid diseases and to relieve pain and inflammation due to their analgesic anti-pyretic and anti-inflammatory properties. The therapeutic and many of the toxic effects of NSAIDs result from reversible inhibition of enzymes in the cyclooxygenase (COX) group. In the present investigation the effect of the drug on the concentration of lipids, and on the activity of the enzymes i.e. acid and alkaline phosphatase, GOT, GPT and lipid peroxidase were studied. There was a significant enhancement in the activities of both acid and alkaline phosphatase after 21 days of treatment. Proportionate increase in the MDA contents was observed after different days of diclofenac treatment. Cellular damage in the liver resulted in decrease in the activity of both GOT (Glutamate oxaloacetate transaminase) and GPT (Glutamate pyruvate transaminase) in both low and high dose groups. Significant decrease in the liver contents was also observed in both dose groups.

Keywords: Anti-inflammatory, cyclooxygenase, glutamate oxaloacetate transaminase, malondialdehyde.

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Authors: Karim Kemih, Yacine Yaiche, Malek Benslama

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To establish optical communication between any two satellites, the transmitter satellite must track the beacon of the receiver satellite and point the information optical beam in its direction. Optical tracking and pointing systems for free space suffer during tracking from high-amplitude vibration because of background radiation from interstellar objects such as the Sun, Moon, Earth, and stars in the tracking field of view or the mechanical impact from satellite internal and external sources. The vibrations of beam pointing increase the bit error rate and jam communication between the two satellites. One way to overcome this problem is the use of very small transmitter beam divergence angles of too narrow divergence angle is that the transmitter beam may sometimes miss the receiver satellite, due to pointing vibrations. In this paper we propose the use of genetic algorithm to optimize the BER as function of transmitter optics aperture.

Keywords: Optical Satellite Communication, Genetic Algorithm, Transmitter Optics Aperture

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Authors: Hsiu-Pi Lin, Wen-Chen Huang, Hui-Fang Chen, Yan-Pin Ke

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Corporate Social Responsibility (CSR) has become a new trend of business governance. Few research studies on CSR published in Taiwanese academia, especially for medical settings, we were interested in probing the relationship of CSR and financial performance in medical settings in Taiwan. The results illustrate that: (1) a time delay effect exists with a lag between CSR effort and its performance in the hospital foundation, (2) input into the internal domains of CSR will be helpful to improve employee productivity in the hospital foundation, and (3) input into the external domains of CSR will be helpful in improving financial performance in the hospital foundation. This study overviews CSR in the medical industry in Taiwan and the relationship of CSR and financial performance. Discussions of possible implications from the study results are applied to consult the CSR concept that will be transferred into a business strategy for the organization manager.

Keywords: Corporate Social Responsibility (CSR), financialperformance, hospital foundation,

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Authors: Yasmeen Bassas, Sandra Kuebler, Allen Riddell

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Native Language Identification is one of the growing subfields in Natural Language Processing (NLP). The task of Native Language Identification (NLI) is mainly concerned with predicting the native language of an author’s writing in a second language. In this paper, we investigate the performance of two types of features; content-based features vs. content independent features when they are evaluated on a different corpus (using social media data “Reddit”). In this NLI task, the predefined models are trained on one corpus (TOEFL) and then the trained models are evaluated on a different data using an external corpus (Reddit). Three classifiers are used in this task; the baseline, linear SVM, and Logistic Regression. Results show that content-based features are more accurate and robust than content independent ones when tested within corpus and across corpus.

Keywords: NLI, NLP, content-based features, content independent features, social media corpus, ML.

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Authors: N. F. F. Ebecken, G. C. Pereira

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Ecological systems are exposed and are influenced by various natural and anthropogenic disturbances. They produce various effects and states seeking response symmetry to a state of global phase coherence or stability and balance of their food webs. This research project addresses the development of a computational methodology for modeling plankton food webs. The use of algorithms to establish connections, the generation of representative fuzzy multigraphs and application of technical analysis of complex networks provide a set of tools for defining, analyzing and evaluating community structure of coastal aquatic ecosystems, beyond the estimate of possible external impacts to the networks. Thus, this study aims to develop computational systems and data models to assess how these ecological networks are structurally and functionally organized, to analyze the types and degree of compartmentalization and synchronization between oscillatory and interconnected elements network and the influence of disturbances on the overall pattern of rhythmicity of the system.

Keywords: Ecological networks, plankton food webs, fuzzy multigraphs, dynamic of networks.

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Authors: Isa Nakhai Kamal Abadi, Esmaeel Saberi, Ehsan Mirjafari

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While financial institutions have faced difficulties over the years for a multitude of reasons, the major cause of serious banking problems continues to be directly related to lax credit standards for borrowers and counterparties, poor portfolio risk management, or a lack of attention to changes in economic or other circumstances that can lead to a deterioration in the credit standing of a bank's counterparties. Credit risk is most simply defined as the potential that a bank borrower or counterparty will fail to meet its obligations in accordance with agreed terms. The goal of credit risk management is to maximize a bank's risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters. Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in individual credits or transactions. Banks should also consider the relationships between credit risk and other risks. The effective management of credit risk is a critical component of a comprehensive approach to risk management and essential to the long-term success of any banking organization. In this research we also study the relationship between credit risk indices and borrower-s timely payback in Karafarin bank.

Keywords: Financial Ratios; Spearman Test; Bank OperationsRisk

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Authors: Sun Lim, Il-Kyun Jung

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This paper describes a newly designed decentralized nonlinear control strategy to control a robot manipulator. Based on the concept of the nonlinear state feedback theory and decentralized concept is developed to improve the drawbacks in previous works concerned with complicate intelligent control and low cost effective sensor. The control methodology is derived in the sense of Lyapunov theorem so that the stability of the control system is guaranteed. The decentralized algorithm does not require other joint angle and velocity information. Individual Joint controller is implemented using a digital processor with nearly actuator to make it possible to achieve good dynamics and modular. Computer simulation result has been conducted to validate the effectiveness of the proposed control scheme under the occurrence of possible uncertainties and different reference trajectories. The merit of the proposed control system is indicated in comparison with a classical control system.

Keywords: Robot manipulator control, nonlinear controller, Lyapunov based stability, Interconnection compensation.

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Authors: Kati Skarp, Keijo Varis, Juha Kettunen

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The purpose of this paper is to examine and evaluate the top-down and bottom-up leadership development programs focused on human capital that improve the performance of a company. This study reports on the external top-down leadership development program supported by a consulting company and the internal participatory action research of the bottom-up program. The sickness rate and the lost time incident failure rate decreased and the ideas produced for cost savings improved, leading to increased earnings during the top-down program. The estimated cost savings potential of the bottom-up program was 3.8 million euro based on the cost savings of meeting habits, maintenance practices and the way of working in production. The results of this study are useful for those who plan and evaluate leadership development and human capital productivity consultation programs to improve the performance of a company.

Keywords: Leadership, development, human resources, company, indicators, evaluation.

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Authors: Dario Ramirez de Leon, Oscar Chavez Bosquez, Julian J. Francisco Leon

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Since the conception of JML, many tools, applications and implementations have been done. In this context, the users or developers who want to use JML seem surounded by many of these tools, applications and so on. Looking for a common infrastructure and an independent language to provide a bridge between these tools and JML, we developed an approach to embedded contracts in XML for Java: XJML. This approach offer us the ability to separate preconditions, posconditions and class invariants using JML and XML, so we made a front-end which can process Runtime Assertion Checking, Extended Static Checking and Full Static Program Verification. Besides, the capabilities for this front-end can be extended and easily implemented thanks to XML. We believe that XJML is an easy way to start the building of a Graphic User Interface delivering in this way a friendly and IDE independency to developers community wich want to work with JML.

Keywords: Model checking, verification and validation, JML, XML, java, runtime assertion checking, extended static checking, full static program verification.

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Authors: Richard K. F. Lee, James M. Hill

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In this paper, we summarize recent work of the authors on nanocomputing memory devices. We investigate two memory devices, each comprising a charged metallofullerene and carbon nanotubes. The first device involves two open nanotubes of the same radius that are joined by a centrally located nanotube of a smaller radius. A metallofullerene is then enclosed inside the structure. The second device also involves a etallofullerene that is located inside a closed carbon nanotube. Assuming the Lennard-Jones interaction energy and the continuum approximation, for both devices, the metallofullerene has two symmetrically placed equal minimum energy positions. On one side the metallofullerene represents the zero information state and by applying an external electrical field, it can overcome the energy barrier, and pass from one end of the tube to the other, where the metallofullerene then represents the one information state.

Keywords: Carbon nanotube, continuous approach, energy barrier, Lennard-Jones potential, metallofullerene, nanomemory device.

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Authors: M. Zerikat, M. Bendjebbar, N. Benouzza

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In this paper, a novel approach for robust trajectory tracking of induction motor drive is presented. By combining variable structure systems theory with fuzzy logic concept and neural network techniques, a new algorithm is developed. Fuzzy logic was used for the adaptation of the learning algorithm to improve the robustness of learning and operating of the neural network. The developed control algorithm is robust to parameter variations and external influences. It also assures precise trajectory tracking with the prescribed dynamics. The algorithm was verified by simulation and the results obtained demonstrate the effectiveness of the designed controller of induction motor drives which considered as highly non linear dynamic complex systems and variable characteristics over the operating conditions.

Keywords: Induction motor, fuzzy-logic control, neural network control, indirect field oriented control.

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Authors: M. Al Nur, M. S. Kaiser

Abstract:

Corrosion behaviour of hypereutectic Al-19Si automotive alloy in different pH=1, 3, 5, 7, 9, 11, and 13 environments was carried out using conventional gravimetric measurements and was complemented by resistivity, optical micrograph, scanning electron microscopy (SEM) and X-ray analyzer (EDX) investigations. Gravimetric analysis confirmed that the highest corrosion rate is shown at pH 13 followed by pH 1. Minimum corrosion occurs in the pH range of 3.0 to 11 due to establishment of passive layer on the surface. The highest corrosion rate at pH 13 is due to the presence of sodium hydroxide in the solution which dissolves the surface oxide film at a steady rate. At pH 1, it can be attributed that the presence of aggressive chloride ions serves to pick up the damage of the passive films at localized regions. With varying exposure periods by both, the environment complies with the normal corrosion rate profile that is an initial steep rise followed by a nearly constant value of corrosion rate. Resistivity increases in case of pH 1 solution for the higher pit formation and decreases at pH 13 due to formation of thin film. The SEM image of corroded samples immersed in pH 1 solution clearly shows pores on the surface and in pH 13 solution, and the corrosion layer seems more compact and homogenous and not porous.

Keywords: Al-Si alloy, corrosion, pH, resistivity, SEM.

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Authors: T. Dubayova

Abstract:

Slovak, as well as foreign authors, believe that the influence of non-cognitive factors on a student's academic success or failure is unquestionable. The aim of this paper is to establish a link between the mental vulnerability and coping strategies used by 4^th grade elementary school students in dealing with stressful situations and their academic performance, which was used as a simple quantitative indicator of academic success. The research sample consists of 320 students representing the standard population and 60 students with special education needs (SEN), who were assessed by the Strengths and Difficulties Questionnaire (SDQ) by their teachers and the Children’s Coping Strategies Checklist (CCSC-R1) filled in by themselves. Students with SEN recorded an extraordinarily high frequency of mental vulnerability (34.5 %) than students representing the standard population (7 %). The poorest academic performance of students with SEN was associated with the avoidance behavior displayed during stressful situations. Students of the standard population did not demonstrate this association. Students with SEN are more likely to display mental health problems than students of the standard population. This may be caused by the accumulation of and frequent exposure to situations that they perceive as stressful.

Keywords: Coping, mental vulnerability, students with special education needs, academic performance, academic success.

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Authors: Wen W. Zhang, Qian Chen

Abstract:

Electron multiplying charge coupled devices (EMCCDs) have revolutionized the world of low light imaging by introducing on-chip multiplication gain based on the impact ionization effect in the silicon. They combine the sub-electron readout noise with high frame rates. Signal-to-noise Ratio (SNR) is an important performance parameter for low-light-level imaging systems. This work investigates the SNR performance of an EMCCD operated in Non-inverted Mode (NIMO) and Inverted Mode (IMO). The theory of noise characteristics and operation modes is presented. The results show that the SNR of is determined by dark current and clock induced charge at high gain level. The optimum SNR performance is provided by an EMCCD operated in NIMO in short exposure and strong cooling applications. In contrast, an IMO EMCCD is preferable.

Keywords: electron multiplying charge coupled devices, noise characteristics, operation modes, signal-to-noise ratioperformance

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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: Mostafa.A. Fellani, Dawo.E. Abaid

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This paper presents a controller design technique for Synchronous Reluctance Motor to improve its dynamic performance with fast response and high accuracy. The sliding mode control is the most attractive and suitable method to use for this purpose, since it is simple in design and for its insensitivity to parameter variations or external disturbances. When this method implemented it yields fast dynamic response without overshoot and a zero steady-state error. The current loop control with decentralized sliding mode is presented in this paper. The mathematical model for the synchronous machine, the inverter and the controller is developed. The stability of the sliding mode controller is analyzed. Simulation of synchronous reluctance motor and the controller with PWM-inverter has been curried out, using the SIMULINK software package of MATLAB. Simulation results are presented to show the effectiveness of the approach.

Keywords: Dynamic Simulation, MATLAB, PWM-inverter, Reluctance Machine, Sliding-mode.

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Authors: Alina Trifan, António J. R. Neves

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Although most digital cameras acquire images in a raw format, based on a Color Filter Array that arranges RGB color filters on a square grid of photosensors, most image compression techniques do not use the raw data; instead, they use the rgb result of an interpolation algorithm of the raw data. This approach is inefficient and by performing a lossless compression of the raw data, followed by pixel interpolation, digital cameras could be more power efficient and provide images with increased resolution given that the interpolation step could be shifted to an external processing unit. In this paper, we conduct a survey on the use of lossless compression algorithms with raw Bayer images. Moreover, in order to reduce the effect of the transition between colors that increase the entropy of the raw Bayer image, we split the image into three new images corresponding to each channel (red, green and blue) and we study the same compression algorithms applied to each one individually. This simple pre-processing stage allows an improvement of more than 15% in predictive based methods.

Keywords: Bayer images, CFA, losseless compression, image coding standards.

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