Search results for: financial analysis funding structure

Authors: Zdravka Aljinović, Branka Marasović, Blanka Škrabić

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The paper provides a discussion of the most relevant aspects of yield curve modeling. Two classes of models are considered: stochastic and parsimonious function based, through the approaches developed by Vasicek (1977) and Nelson and Siegel (1987). Yield curve estimates for Croatia are presented and their dynamics analyzed and finally, a comparative analysis of models is conducted.

Keywords: the term structure of interest rates, Vasicek model, Nelson-Siegel model, Croatian Government market.

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Authors: Victor E. Gromov, Evgenii A. Budovskikh, Ludmila P. Bashchenko, Yurii F. Ivanov, Anna V. Ionina, Nina A. Soskova, Guoyi Tang

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The peculiarities of the nanoscale structure-phase states formed after electroexplosive carburizing and subsequent electron-beam treatment of technically pure titanium surface in different regimes are established by methods of transmission electron diffraction microscopy and physical mechanisms are discussed. Electroexplosive carburizing leads to surface layer formation (40 m thickness) with increased (in 3.5 times) microhardness. It consists of β-titanium, graphite (monocrystals 100-150 nm, polycrystals 5-10 nm, amorphous particles 3-5nm), TiC (5-10 nm), β-Ti02 (2-20nm). After electron-beam treatment additionally increasing the microhardness the surface layer consists of TiC.

Keywords: nanoscale, phase, structure, titanium

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Authors: Sukaesi Marianti

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This study aims to develop the Relational Mobility Scale for the Indonesian population and to investigate its psychometric properties. New items of the scale were created taking into account the Indonesian population which consists of two parallel forms (A and A’). This study uses 30 newly orchestrated items while keeping in mind the characteristics of the targeted population. The scale was administered to 433 public high school students in Malang, Indonesia. Construct validity of its factor structure was demonstrated using exploratory factor analysis and confirmatory factor analysis. The result exhibits that he model fits the data, and that the delayed alternate form method shows acceptable result. Results yielded that 21 items of the three-dimensional Relational Mobility Scale is suitable for measuring relational mobility in high school students of Indonesian population.

Keywords: Confirmatory factor analysis, exploratory factor analysis, delayed alternate form, Indonesian population, relational mobility scale.

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Authors: Sushma Satpute, Vaishali Katkar, Nilesh Sahare

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XML files contain data which is in well formatted manner. By studying the format or semantics of the grammar it will be helpful for fast retrieval of the data. There are many algorithms which describes about searching the data from XML files. There are no. of approaches which uses data structure or are related to the contents of the document. In these cases user must know about the structure of the document and information retrieval techniques using NLPs is related to content of the document. Hence the result may be irrelevant or not so successful and may take more time to search.. This paper presents fast XML retrieval techniques by using new indexing technique and the concept of RXML. When indexing an XML document, the system takes into account both the document content and the document structure and assigns the value to each tag from file. To query the system, a user is not constrained about fixed format of query.

Keywords: XML Retrieval, Indexed Search, Information Retrieval.

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Authors: Petr Teply

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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: Nicolò Vaiana, Giorgio Serino

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The nonlinear time history analysis of seismically base-isolated structures can require a significant computational effort when the behavior of each seismic isolator is predicted by adopting the widely used differential equation Bouc-Wen model. In this paper, a nonlinear exponential model, able to simulate the response of seismic isolation bearings within a relatively large displacements range, is described and adopted in order to reduce the numerical computations and speed up the nonlinear dynamic analysis. Compared to the Bouc-Wen model, the proposed one does not require the numerical solution of a nonlinear differential equation for each time step of the analysis. The seismic response of a 3d base-isolated structure with a lead rubber bearing system subjected to harmonic earthquake excitation is simulated by modeling each isolator using the proposed analytical model. The comparison of the numerical results and computational time with those obtained by modeling the lead rubber bearings using the Bouc-Wen model demonstrates the good accuracy of the proposed model and its capability to reduce significantly the computational effort of the analysis.

Keywords: Base isolation, computational efficiency, nonlinear exponential model, nonlinear time history analysis.

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Authors: S. Mahdi S. Kolbadi, Ramezan Ali Alvand, Afrasiab Mirzaei

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In this study, to investigate and analyze the seismic behavior of concrete in open rectangular water storage tanks in two-dimensional and three-dimensional spaces, the Finite Element Method has been used. Through this method, dynamic responses can be investigated together in fluid storages system. Soil behavior has been simulated using tanks boundary conditions in linear form. In this research, in addition to flexibility of wall, the effects of fluid-structure interaction on seismic response of tanks have been investigated to account for the effects of flexible foundation in linear boundary conditions form, and a dynamic response of rectangular tanks in two-dimensional and three-dimensional spaces using finite element method has been provided. The boundary conditions of both rigid and flexible walls in two-dimensional finite element method have been considered to investigate the effect of wall flexibility on seismic response of fluid and storage system. Furthermore, three-dimensional model of fluid-structure interaction issue together with wall flexibility has been analyzed under the three components of earthquake. The obtained results show that two-dimensional model is also accurately near to the results of three-dimension as well as flexibility of foundation leads to absorb received energy and relative reduction of responses.

Keywords: Dynamic behavior, water storage tank, fluid-structure interaction, flexible wall.

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Authors: Ponco Iswanto, Mochammad Chasani, Muhammad Hanafi, Iqmal Tahir, Eva Vaulina YD, Harjono, Lestari Solikhati, Winkanda S. Putra, Yayuk Yuliantini

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Quantitative Structure-Activity Relationship (QSAR) approach for discovering novel more active Calanone derivative as anti-leukemia compound has been conducted. There are 6 experimental activities of Calanone compounds against leukemia cell L1210 that are used as material of the research. Calculation of theoretical predictors (independent variables) was performed by AM1 semiempirical method. The QSAR equation is determined by Principle Component Regression (PCR) analysis, with Log IC50 as dependent variable and the independent variables are atomic net charges, dipole moment (μ), and coefficient partition of noctanol/ water (Log P). Three novel Calanone derivatives that obtained by this research have higher activity against leukemia cell L1210 than pure Calanone.

Keywords: AM1 semiempirical calculation, Calanone, Principle Component Regression, QSAR approach.

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Authors: O.M. Mohamed vall, M. Radhi

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This work presents a recursive identification algorithm. This algorithm relates to the identification of closed loop system with Variable Structure Controller. The approach suggested includes two stages. In the first stage a genetic algorithm is used to obtain the parameters of switching function which gives a control signal rich in commutations (i.e. a control signal whose spectral characteristics are closest possible to those of a white noise signal). The second stage consists in the identification of the system parameters by the instrumental variable method and using the optimal switching function parameters obtained with the genetic algorithm. In order to test the validity of this algorithm a simulation example is presented.

Keywords: Closed loop identification, variable structure controller, pseud-random binary sequence, genetic algorithms.

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Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: Accruals, earnings quality, IFRS, information comparability.

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Authors: Antonio Di Leva, Roberto Berchi, Gianpiero Pescarmona, Michele Sonnessa

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The aim of a biological model is to understand the integrated structure and behavior of complex biological systems as a function of the underlying molecular networks to achieve simulation and forecast of their operation. Although several approaches have been introduced to take into account structural and environment related features, relatively little attention has been given to represent the behavior of biological systems. The Abstract Biological Process (ABP) model illustrated in this paper is an object-oriented model based on UML (the standard object-oriented language). Its main objective is to bring into focus the functional aspects of the biological system under analysis.

Keywords: Biological processes, system dynamics, systemmodeling, UML.

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Authors: M. Izadi, S. Hossainpour, D. Jalali-Vahid

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Nanofluids are novel fluids that are going to have an important role in future industrial thermal device designs. Studies are being predominantly conducted on the mechanism of these heat transfers. The key to this attraction is in the increase in thermal conductivity brought about by the Nanofluids compared with the base fluid. Different models have been proposed for calculation of effective thermal conduction that has been gradually modified. In this investigation effect of nanolayer structure and Brownian motion of particles are studied and a new modified thermal conductivity model is proposed. Temperature, concentration, nanolayer thickness and particle size are taken as variables and their effect are studied simultaneously on the thermal conductivity of the fluids, showing the concentration of the nanoparticles to affect the nanolayer thickness which also affects the Brownian motion.

Keywords: Relative thermal conductivity, Brownian motion, Nanolayer structure.

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Authors: M. Caramihai, Irina Severin

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This paper deals with the design of an intelligent control structure for a bioprocess of Hansenula polymorpha yeast cultivation. The objective of the process control is to produce biomass in a desired physiological state. The work demonstrates that the designed Hybrid Control Techniques (HCT) are able to recognize specific evolution bioprocess trajectories using neural networks trained specifically for this purpose, in order to estimate the model parameters and to adjust the overall bioprocess evolution through an expert system and a fuzzy structure. The design of the control algorithm as well as its tuning through realistic simulations is presented. Taking into consideration the synergism of different paradigms like fuzzy logic, neural network, and symbolic artificial intelligence (AI), in this paper we present a real and fulfilled intelligent control architecture with application in bioprocess control.

Keywords: Bioprocess, intelligent control, neural nets, fuzzy structure, hybrid techniques.

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Authors: Muqdad Al-Juboori, Bithin Datta

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Hydraulic structures such as gravity dams are classified as essential structures, and have the vital role in providing strong and safe water resource management. Three major aspects must be considered to achieve an effective design of such a structure: 1) The building cost, 2) safety, and 3) accurate analysis of seepage characteristics. Due to the complexity and non-linearity relationships of the seepage process, many approximation theories have been developed; however, the application of these theories results in noticeable errors. The analytical solution, which includes the difficult conformal mapping procedure, could be applied for a simple and symmetrical problem only. Therefore, the objectives of this paper are to: 1) develop a surrogate model based on numerical simulated data using SEEPW software to approximately simulate seepage process related to a hydraulic structure, 2) develop and solve a linked simulation-optimization model based on the developed surrogate model to describe the seepage occurring under a concrete gravity dam, in order to obtain optimum and safe design at minimum cost. The result shows that the linked simulation-optimization model provides an efficient and optimum design of concrete gravity dams.

Keywords: Artificial neural network, concrete gravity dam, genetic algorithm, seepage analysis.

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Authors: Marcin Ciura, Damian Grund, S

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This paper describes a system, in which various methods of text summarizing can be adapted to Polish. A structure of the system is presented. A modular construction of the system and access to the system via the Internet are signaled.

Keywords: Automatic summary generation, linguistic analysis, text generation.

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Authors: Mohamad Mahdavi, Mojtaba Mahdavi

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This paper tries to represent a new method for computing the reliability of a system which is arranged in series or parallel model. In this method we estimate life distribution function of whole structure using the asymptotic Extreme Value (EV) distribution of Type I, or Gumbel theory. We use EV distribution in minimal mode, for estimate the life distribution function of series structure and maximal mode for parallel system. All parameters also are estimated by Moments method. Reliability function and failure (hazard) rate and p-th percentile point of each function are determined. Other important indexes such as Mean Time to Failure (MTTF), Mean Time to repair (MTTR), for non-repairable and renewal systems in both of series and parallel structure will be computed.

Keywords: Reliability, extreme value, parallel, series, lifedistribution

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Authors: Margaret F. Shipley

Abstract:

Fuzzy logic can be used when knowledge is incomplete or when ambiguity of data exists. The purpose of this paper is to propose a proactive fuzzy set- based model for reacting to the risk inherent in investment activities relative to a complete view of portfolio management. Fuzzy rules are given where, depending on the antecedents, the portfolio size may be slightly or significantly decreased or increased. The decision maker considers acceptable bounds on the proportion of acceptable risk and return. The Fuzzy Controller model allows learning to be achieved as 1) the firing strength of each rule is measured, 2) fuzzy output allows rules to be updated, and 3) new actions are recommended as the system continues to loop. An extension is given to the fuzzy controller that evaluates potential financial loss before adjusting the portfolio. An application is presented that illustrates the algorithm and extension developed in the paper.

Keywords: Portfolio Management, Financial Market Monitoring, Fuzzy Controller, Fuzzy Logic,

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Authors: Emilio A. Berny-Brandt, Sonia E. Ruiz

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Steel tubular towers serving as support structures for large wind turbines are subjected to several hundred million stress cycles caused by the turbulent nature of the wind. This causes highcycle fatigue, which could govern the design of the tower. Maintaining the support structure after the wind turbines reach its typical 20-year design life has become a common practice; however, quantifying the changes in the reliability on the tower is not usual. In this paper the effect of fatigue damage in the wind turbine structure is studied whit the use of fracture mechanics, and a method to estimate the reliability over time of the structure is proposed. A representative wind turbine located in Oaxaca, Mexico is then studied. It is found that the system reliability is significantly affected by the accumulation of fatigue damage. 

Keywords: Crack growth, fatigue, Monte Carlo simulation, structural reliability, wind turbines

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Authors: I. M. Abd Rahim, H. Abdul Rahim, R. Ghazali

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There is numerous non-invasive blood glucose measurement technique developed by researchers, and near infrared (NIR) is the potential technique nowadays. However, there are some disagreements on the optimal wavelength range that is suitable to be used as the reference of the glucose substance in the blood. This paper focuses on the experimental data collection technique and also the analysis method used to analyze the data gained from the experiment. The selection of suitable linear and non-linear model structure is essential in prediction system, as the system developed need to be conceivably accurate.

Keywords: Invasive, linear, near-infrared (Nir), non-invasive, non-linear, prediction system.

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Authors: Marcela Karmazínová, Jindrich Melcher, Lubomír Vítek, Petr Cikrle

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The paper deals with the diagnostics of steel roof structure of the winter sports halls built in 1970 year. The necessity of the diagnostics has been given by the requirement to the evaluation design of this structure, which has been caused by the new situation in the field of the loadings given by the validity of the European Standards in the Czech Republic from 2010 year. Due to these changes in the normative rules, in practice existing structures are gradually subjected to the evaluation design and depending on its results to the strengthening or reconstruction, respectively. Steel roof is composed of plane truss main girders, purlins and bracings and the roof structure is supported by two arch main girders with the span of L = 84 m. The in situ diagnostics of the roof structure was oriented to the following parts: (i) determination and evaluation of the actual material properties of used steel and (ii) verification of the actual dimensions of the structural members. For the solution the nondestructive methods have been used for in situ measurement. For the indicative determination of steel strengths the modified method based on the determination of Rockwell’s hardness has been used. For the verification of the member’s dimensions (thickness of hollow sections) the ultrasound method has been used. This paper presents the results obtained using these testing methods and their evaluation, from the viewpoint of the usage for the subsequent static assessment and design evaluation of the existing structure. For the comparison, the examples of the similar evaluations realized for steel structures of the stadiums in Olomouc and Jihlava cities are briefly illustrated, too.

Keywords: Diagnostics, existing steel structure, sport hall, steel strength, indirect non-destructive methods, Rockwel’s hardness, destructive methods, actual dimensions, ultrasound method.

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Authors: Tayeb Aissaoui, Inas M. AlNashef

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In recent years, green solvents named deep eutectic solvents (DESs) have been found to possess significant properties and to be applicable in several technologies. Choline chloride (ChCl) mixed with urea at a ratio of 1:2 and 80 °C was the first discovered DES. In this article, chemical structure and combination mechanism of ChCl: urea based DES were investigated. Moreover, the implementation of this DES in water removal from natural gas was reported. Dehydration of natural gas by ChCl:urea shows significant absorption efficiency compared to triethylene glycol. All above operations were retrieved from COSMOthermX software. This article confirms the potential application of DESs in gas industry.

Keywords: COSMO-RS, deep eutectic solvents, dehydration, natural gas, structure, organic salt.

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Authors: Mikhail V. Khachaturyan, Inga A. Koryagina, Maria Nikishova

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The study investigates the impact of the ongoing financial crisis, started in the 2^nd half of 2014, on marketing budgets spent by Fast-moving consumer goods companies. In these conditions, special importance is given to efficient possessory risk management systems. The main objective for establishing and developing possessory risk management systems for FMCG companies in a crisis is to analyze the data relating to the external environment and consumer behavior in a crisis. Another important objective for possessory risk management systems of FMCG companies is to develop measures and mechanisms to maintain and stimulate sales. In this regard, analysis of risks and threats which consumers define as the main reasons affecting their level of consumption become important. It is obvious that in crisis conditions the effective risk management systems responsible for development and implementation of strategies for consumer demand stimulation, as well as the identification, analysis, assessment and management of other types of risks of economic security will be the key to sustainability of a company. In terms of financial and economic crisis, the problem of forming and developing possessory risk management systems becomes critical not only in the context of management models of FMCG companies, but for all the companies operating in other sectors of the Russian economy. This study attempts to analyze the specifics of formation and development of company possessory risk management systems. In the modern economy, special importance among all the types of owner’s risks has the risk of reduction in consumer activity. This type of risk is common not only for the consumer goods trade. Study of consumer activity decline is especially important for Russia due to domestic market of consumer goods being still in the development stage, despite its significant growth. In this regard, it is especially important to form and develop possessory risk management systems for FMCG companies. The authors offer their own interpretation of the process of forming and developing possessory risk management systems within owner’s management models of FMCG companies as well as in Russian economy in general. Proposed methods and mechanisms of problem analysis of formation and development of possessory risk management systems in FMCG companies and the results received can be helpful for researchers interested in problems of consumer goods market development in Russia and overseas.

Keywords: FMCG companies, marketing budget, risk management, owner, Russian economy, organization, formation, development, system.

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Authors: F. Nkontchou Ngongang, M. Tchawe Tchawe, B. Djeumako, B. Kenmeugne

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In this work, the flow structure in the Songloulou dam, is visualized in a time interval to observe the different fluid layers in our structure. Firstly, the three-dimensional modelling of the penstock is carried out in the software Gambit, followed by calculations in Fluent that proceeds introduction of boundary conditions. After calculation, we identified four periods corresponding to four regimes. In the first, spanning from 0.00 to 1.50s, we have the non-developed hydraulically rough turbulent regime, characterized by abrupt variations with modifications of the velocity fields. The second extends from 1.50 to 3.50s, where we have the transition regime characterized by slight variations and modifications of the velocity fields but with a great difference of the values of the current lines. From 3.50 to 5.00s, we encounter the third, which is the fully developed turbulent hydraulically rough regime, characterized by fields that vary no more, but have minute differences in the streamlines. The last period is from 5.00s and more, where we have a flow that is almost stationary, hence there are no changes in the fields.

Keywords: Unsteady flow, penstock, friction coefficient, hydroelectric dam.

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Authors: Abdelkader Benzian

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Spectroscopy is the study of the spectrum produced by the radiation-matter interaction which requires the study of electromagnetic radiation (or electrons) emitted, absorbed, or scattered by matter. Thus, the spectral analysis is using spectrometers which enables us to obtain curves that express the distribution of the energy emitted (spectrum). Analysis of emission spectra can therefore constitute several methods depending on the range of radiation energy. The most common methods used are Auger electron spectroscopy (AES) and Electron Energy Losses Spectroscopy (EELS), which allow the determination of the atomic structure on the surface. This paper focalized essentially on the Electron Energy Loss Spectroscopy.

Keywords: Dielectric, plasmon, mean free path, spectroscopy of electron energy losses.

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Authors: Justie Su-Tzu Juan, Ming-Jheng Li, Ching-Fen Lee, Ruei-Yu Wu

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A secret image sharing scheme is a way to protect images. The main idea is dispersing the secret image into numerous shadow images. A secret image sharing scheme can withstand the impersonal attack and achieve the highly practical property of multiuse  is more practical. Therefore, this paper proposes a verifiable and detectable secret image-sharing scheme called VDGMSISS to solve the impersonal attack and to achieve some properties such as encrypting multi-secret images at one time and multi-use. Moreover, our scheme can also be used for any genera access structure.

Keywords: Multi-secret images sharing scheme, verifiable, detectable, general access structure.

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Authors: Gang Chen, Ruimin Shen

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This paper presented a collaborative education model, which consists four parts: collaborative teaching, collaborative working, collaborative training and interaction. Supported by an e-learning platform, collaborative education was practiced in a data structure e-learning course. Data collected shows that most of students accept collaborative education. This paper goes one step attempting to determine which aspects appear to be most important or helpful in collaborative education.

Keywords: Collaborative work, education, data structures.

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Authors: W. C. Bracken

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This paper discusses the forensic investigation of a fatality-involved catastrophic structure collapse and the special challenges faced when tasked with directing such an effort. While this paper discusses the investigation’s findings and the outcome of the event; this paper’s primary focus is on the challenges faced directing a forensic investigation that requires coordinating with governmental oversight while also having to accommodate multiple parties’ investigative teams. In particular the challenges discussed within this paper included maintaining on-site safety and operations while accommodating outside investigator’s interests. In addition this paper discusses unique challenges that one may face such as what to do about unethical conduct of interested party’s investigative teams, “off the record” sharing of information, and clandestinely transmitted evidence.

Keywords: Catastrophic structure collapse, collapse investigation, Jacksonville parking garage collapse, forensic investigation.

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Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).

The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.

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Authors: Ahmad Rouhani

Abstract:

Iran has several potential for using renewable energies, so use them could significantly contribute to energy supply. The purpose of this paper is to identify the potential of the country and select the appropriate DG technologies with consideration the potential and primary energy resources in the regions. In this context, hybrid energy systems proportionate with the potential of different regions will be determined based on technical, economic, and environmental aspect. In the following the proposed structure will be optimized in terms of size and cost. DG technologies used in this project include photovoltaic system, wind turbine, diesel generator and battery bank. The HOMER software is applied for choosing the appropriate structure and the optimization of system sizing. The results have been analyzed in terms of technical and economic. The performance and the cost of each project demonstrate the appropriate structure of hybrid energy system in that region.

Keywords: Feasibility, Hybrid Energy System, Iran, Renewable Energy.

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Authors: M. S. Gaafar, S. Y. Marzouk

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Sodium borosilicate glasses doped with different content of NdF3 mol % have been prepared by rapid quenching method. Ultrasonic velocities (both longitudinal and shear) measurements have been carried out at room temperature and at ultrasonic frequency of 4 MHz. Elastic moduli, Debye temperature, softening temperature and Poisson's ratio have been obtained as a function of NdF3 modifier content. Results showed that the elastic moduli, Debye temperature, softening temperature and Poisson's ratio have very slight change with the change of NdF3 mol % content. Based on FTIR spectroscopy and theoretical (Bond compression) model, quantitative analysis has been carried out in order to obtain more information about the structure of these glasses. The study indicated that the structure of these glasses is mainly composed of SiO4 units with four bridging oxygens (Q4), and with three bridging and one nonbridging oxygens (Q3).

Keywords: Borosilicate glasses, ultrasonic velocity, elastic moduli, FTIR spectroscopy, bond compression model.

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