Search results for: emergency medical services information system

Authors: Jafar Ahmadi, Alireza Pour-Aboughadareh

Abstract:

Wheat is the first and the most important grain of the world and its bakery property is due to glutenin and gliadin qualities. Wheat seed proteins were divided into four groups according to solubility including albumin, globulin, glutenin and prolamin or gliadin. Gliadins are major components of the storage proteins in wheat endosperm. It seems that little information is available about gliadin genes in Iranian wild relatives of wheat. Thus, the aim of this study was the evaluation of the wheat wild relatives collected from different origins of Zagros Mountains in Iran, in terms of coding gliadin genes using specific primers. For this, forty accessions of Triticum boeoticum and Triticum urartu were selected for this study. For each accession, genomic DNA was extracted and PCRs were performed in total volumes of 15 μl. The amplification products were separated on 1.5% agarose gels. In results, for Gli-2A locus three allelic variants were detected by Gli-2As primer pairs. The sizes of PCR products for these alleles were 210, 490 and 700 bp. Only five (13%) and two accessions (5%) produced 700 and 490 bp fragments when their DNA was amplified with the Gli.As.2 primer pairs. However, 93% of the accessions carried allele 210 bp, and only 8% did not any product for this marker. Therefore, these germplasm could be used as rich gene pool to broaden the genetic base of bread wheat.

Keywords: Diploied wheat, gliadin, Triticum boeoticum, Triticum urartu.

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Authors: Jeong-Hyeon Kim, Ki-Yeob Kang, Myung-Hyun Kim, Jae-Myung Lee

Abstract:

Primary barrier of membrane type LNG containment system consist of corrugated 304L stainless steel. This 304L stainless steel is austenitic stainless steel which shows different material behaviors owing to phase transformation during the plastic work. Even though corrugated primary barriers are subjected to significant amounts of pre-strain due to press working, quantitative mechanical behavior on the effect of pre-straining at cryogenic temperatures are not available. In this study, pre-strain level and pre-strain temperature dependent tensile tests are carried to investigate mechanical behaviors. Also, constitutive equations with material parameters are suggested for a verification study.

Keywords: Constitutive equation, corrugated sheet, pre-strain effect, elasto-visco-plastic-damage model, 304L stainless steel.

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Authors: Marzieh. Savoj, S. Amirhassan. Monadjemi

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Iris localization is a very important approach in biometric identification systems. Identification process usually is implemented in three levels: iris localization, feature extraction, and pattern matching finally. Accuracy of iris localization as the first step affects all other levels and this shows the importance of iris localization in an iris based biometric system. In this paper, we consider Daugman iris localization method as a standard method, propose a new method in this field and then analyze and compare the results of them on a standard set of iris images. The proposed method is based on the detection of circular edge of iris, and improved by fuzzy circles and surface energy difference contexts. Implementation of this method is so easy and compared to the other methods, have a rather high accuracy and speed. Test results show that the accuracy of our proposed method is about Daugman method and computation speed of it is 10 times faster.

Keywords: Convolution, Edge detector filter, Fuzzy circle, Identification

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Authors: Monica Dudian , Raluca Andreea Popa

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This article analyses the relationship between sovereign credit risk rating and gross domestic product for Central and Eastern European Countries for the period 1996 – 2010. In order to study the metioned relationship, we have used a numerical transformation of the risk qualification, thus: we marked 0 the lowest risk; then, we went on ascending, with a pace of 5, up to the score of 355 corresponding to the maximum risk. The used method of analysis is that of econometric modelling with EViews 7.0. programme. This software allows the analysis of data into a pannel type system, involving a mix of periods of time and series of data for different entities. The main conclusion of the work is the one confirming the negative relationship between the sovereign credit risk and the gross domestic product for the Central European and Eastern countries during the reviewed period.

Keywords: credit rating agencies, economic growth, gross domestic product, sovereign credit risk rating.

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Authors: S. Douss, F. Touati, M. Loulou

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A design flow of multi-standard down-conversion CMOS mixers for three modern standards: Global System Mobile, Digital Enhanced Cordless Telephone and Universal Mobile Telecommunication Systems is presented. Three active mixer-s structures are studied. The first is based on the Gilbert cell which gives a tolerable noise figure and linearity with a low conversion gain. The second and third structures use the current bleeding and charge injection techniques in order to increase the conversion gain. An improvement of about 2 dB of the conversion gain is achieved without a considerable degradation of the other characteristics. The models used for noise figure, conversion gain and IIP3 used are studied. This study describes the nature of trade-offs inherent in such structures and gives insights that help in identifying which structure is better for given conditions.

Keywords: Active mixer, Radio-frequency transceiver, Multistandardfront end, Gilbert cell, current bleeding, charge injection.

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Authors: A. O. Salami

Abstract:

The transportation problems are primarily concerned with the optimal way in which products produced at different plants (supply origins) are transported to a number of warehouses or customers (demand destinations). The objective in a transportation problem is to fully satisfy the destination requirements within the operating production capacity constraints at the minimum possible cost. The objective of this study is to determine ways of minimizing transportation cost in order to maximum profit. Data were sourced from the records of the Distribution Department of 7-Up Bottling Company Plc., Ilorin, Kwara State, Nigeria. The data were computed and analyzed using the three methods of solving transportation problem. The result shows that the three methods produced the same total transportation costs amounting to N1, 358, 019, implying that any of the method can be adopted by the company in transporting its final products to the wholesale dealers in order to minimize total production cost. 

Keywords: Allocation problem, Cost Minimization, Distribution system, Resources utilization.

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Authors: Diella Gracia Martauli

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This study investigated the relationship between music aptitude and school readiness in Indonesian children. Music aptitude is described as children’s music potential, whereas school readiness is defined as a condition in which a child is deemed ready to enter the formal education system. This study presents a hypothesis that music aptitude is correlated with school readiness. This is a correlational research study of 17 children aged 5-6 years old (M = 6.10, SD = 0.33) who were enrolled in a kindergarten school in Jakarta, Indonesia. Music aptitude scores were obtained from Primary Measures of Music Audiation, whereas School readiness scores were obtained from Bracken School Readiness Assessment Third Edition. The analysis of the data was performed using Pearson Correlation. The result found no correlation between music aptitude and school readiness (r = 0.196, p = 0.452). Discussions regarding the results, perspective from the measures and cultures are presented. Further study is recommended to establish links between music aptitude and school readiness.

Keywords: Bracken school readiness assessment, music aptitude, primary measures of music audiation, school readiness.

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Authors: Pintipa Seubsang, Suttipong Boonphadung

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Recently, Thai education system is engaged in serious and promising reforms. One of the crucial elements in most of these educational reforms is the teacher professional development. Teachers today are under growing pressure to perform. However, most new teachers are not adequately prepared to meet the expectation. Consequently, this paper seeks to investigate the opinion of mentor teachers and university supervisors about professional development in the aspect of learning management skill of the preservice teachers in Rajabhat Universities, then compare the opinion between the mentor teachers and university supervisors about professional development in the aspect of learning management skill of the pre-service teachers. The study involved a cohort of 40 university supervisors and 77 mentor teachers. The research concludes by showing that mentor teachers viewed pre-service teacher as a professional teacher with an effective learning management skill. However, in the perspective of the university supervisor, pre-service teachers still have inadequate learning management skill.

Keywords: Learning management, Professional development, Pre-service teacher.

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Authors: Chokri Slim

Abstract:

The neural network's performance can be measured by efficiency and accuracy. The major disadvantages of neural network approach are that the generalization capability of neural networks is often significantly low, and it may take a very long time to tune the weights in the net to generate an accurate model for a highly complex and nonlinear systems. This paper presents a novel Neuro-fuzzy architecture based on Extended Kalman filter. To test the performance and applicability of the proposed neuro-fuzzy model, simulation study of nonlinear complex dynamic system is carried out. The proposed method can be applied to an on-line incremental adaptive learning for the prediction of financial time series. A benchmark case studie is used to demonstrate that the proposed model is a superior neuro-fuzzy modeling technique.

Keywords: Neuro-fuzzy, Extended Kalman filter, nonlinear systems, financial time series.

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Authors: R. K. Apalowo, D. Chronopoulos

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A Finite Element (FE) based scheme is presented for quantifying guided wave interaction with Localised Nonlinear Structural Damage (LNSD) within structures of arbitrary layering and geometric complexity. The through-thickness mode-shape of the structure is obtained through a wave and finite element method. This is applied in a time domain FE simulation in order to generate time harmonic excitation for a specific wave mode. Interaction of the wave with LNSD within the system is computed through an element activation and deactivation iteration. The scheme is validated against experimental measurements and a WFE-FE methodology for calculating wave interaction with damage. Case studies for guided wave interaction with crack and delamination are presented to verify the robustness of the proposed method in classifying and identifying damage.

Keywords: Layered Structures, nonlinear ultrasound, wave interaction with nonlinear damage, wave finite element, finite element.

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Authors: Md. Fazlul Karim, Ahmad Izani Ismail, Mohammed Ashaque Meah

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This paper focuses on the development of a 2-D boundary fitted and nested grid (BFNG) model to compute the tsunami propagation of Indonesian tsunami 2004 along the coastal region of Penang in Peninsular Malaysia.

In the presence of a curvilinear coastline, boundary fitted grids are suitable to represent the model boundaries accurately. On the other hand, when large gradient of velocity within a confined area is expected, the use of a nested grid system is appropriate to improve the numerical accuracy with the least grid numbers.

This paper constructs a shallow water nested and orthogonal boundary fitted grid model and presents computational results of the tsunami impact on the Penang coast due to the Indonesian tsunami of 2004. The results of the numerical simulations are compared with available data.

Keywords: Boundary Fitted Nested Model, Tsunami, Penang Island, 2004 Indonesian Tsunami.

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Authors: Mahshid Hatamzad, Geanette Polanco

Abstract:

Improving the performance of Winter Road Maintenance (WRM) can increase the traffic safety and reduce the cost as well as environmental impacts. This study evaluates the efficiency of WRM technique, named salting, in the Arctic area by using Data Envelopment Analysis (DEA), which is a non-parametric linear method to measure the efficiencies of decision-making units (DMUs) based on handling multiple inputs and multiple outputs at the same time that their associated weights are not known. Here, roads are considered as DMUs for which the efficiency must be determined. The three input variables considered are traffic flow, road area and WRM cost. In addition, the two output variables included are level of safety in the roads and environment impacts resulted from WRM, which is also considered as an uncontrollable factor in the second scenario. The results show the performance of DMUs from the most efficient WRM to the inefficient/least efficient one and this information provides decision makers with technical support and the required suggested improvements for inefficient WRM, in order to achieve a cost-effective WRM and a safe road transportation during wintertime in the Arctic areas.

Keywords: DEA, environmental impacts, risk and safety, WRM.

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Authors: Chaiwat Tantarangsee

Abstract:

The purposes of this study are 1) to identify learning styles of university students in Bangkok, and 2) to study the frequency of the relevant instructional context of the identified learning styles. Learning Styles employed in this study are those of Honey and Mumford, which include 1) Reflectors, 2) Theorists, 3) Pragmatists, and 4) Activists. The population comprises 1383 students and 5 lecturers. Research tools are 2 questionnaires – one used for identifying students- learning styles, and the other used for identifying the frequency of the relevant instructional context of the identified learning styles. The research findings reveal that 32.30 percent - are Activists, while 28.10 percent are Theorists, 20.10 are Reflectors, and 19.50 are Pragmatists. In terms of the relevant instructional context of the identified 4 learning styles, it is found that the frequency level of the instructional context is totally in high level. Moreover, 2 lists of the context being conducted most frequently are 'Lead'in activity to review background knowledge,- and 'Information retrieval report.' And these two activities serve the learning styles of theorists and activists. It is, therefore, suggested that more instructional context supporting the activists, the majority of the population, learning best by doing, as well as emotional learning situation should be added.

Keywords: Instructional Context, Learning Styles, Learning Style Preference, and Learning Style Questionnaire.

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Authors: Tasawar Nawaz

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Promotion of socioeconomic justice through redistribution of wealth is one of the most salient features of Islamic economic system. Islamic financial institutions known as Islamic banks are used to implement this in practice under the guidelines of Islamic Shariah law. Islamic banking systems strive to promote and achieve financial inclusion among the society by offering interest-free banking and risk-sharing financing solutions. Shariah-compliant micro finance is one of the most popular financial instruments used by Islamic banks to enhance access to finance. Benevolent loan (or Qard-al-Hassanah) is one of the popular financial tools used by the Islamic banks to promote financial inclusion. This aspect of Islamic banking is empirically examined in this paper with specific reference to firm’s resources, largely defined here as intellectual capital. The paper finds that Islamic banks promote financial inclusion by exploiting available resources especially, the human intellectual capital.

Keywords: Financial inclusion, intellectual capital, Qard-al-Hassanah, Islamic banking.

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Authors: P. Aragonés-Beltrán, F. Chaparro-González, J. P. Pastor Ferrando, M. García-Melón

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In this paper the Analytic Network Process (ANP) is applied to the selection of photovoltaic (PV) solar power projects. These projects follow a long management and execution process from plant site selection to plant start-up. As a consequence, there are many risks of time delays and even of project stoppage. In the case study presented in this paper a top manager of an important Spanish company that operates in the power market has to decide on the best PV project (from four alternative projects) to invest based on risk minimization. The manager identified 50 project execution delay and/or stoppage risks. The influences among elements of the network (groups of risks and alternatives) were identified and analyzed using the ANP multicriteria decision analysis method. After analyzing the results the main conclusion is that the network model can manage all the information of the real-world problem and thus it is a decision analysis model recommended by the authors. The strengths and weaknesses ANP as a multicriteria decision analysis tool are also described in the paper.

Keywords: Multicriteria decision analysis, Analytic Network Process, Photovoltaic solar power projects.

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Authors: Madhukar Nagare, Pankaj Dutta

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Inventory decisional environment of short life-cycle products is full of uncertainties arising from randomness and fuzziness of input parameters like customer demand requiring modeling under hybrid uncertainty. Prior inventory models incorporating fuzzy demand have unfortunately ignored stochastic variation of demand. This paper determines an unambiguous optimal order quantity from a set of n fuzzy observations in a newsvendor inventory setting in presence of fuzzy random variable demand capturing both fuzzy perception and randomness of customer demand. The stress of this paper is in providing solution procedure that attains optimality in two steps with demand information availability in linguistic phrases leading to fuzziness along with stochastic variation. The first step of solution procedure identifies and prefers one best fuzzy opinion out of all expert opinions and the second step determines optimal order quantity from the selected event that maximizes profit. The model and solution procedure is illustrated with a numerical example.

Keywords: Fuzzy expected value, Fuzzy random demand, Hybrid uncertainty, Optimal order quantity, Single-period inventory

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Authors: Sonia Manhas, Parvinder S. Sandhu, Vinay Chopra, Nirvair Neeru

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The cost of developing the software from scratch can be saved by identifying and extracting the reusable components from already developed and existing software systems or legacy systems [6]. But the issue of how to identify reusable components from existing systems has remained relatively unexplored. We have used metric based approach for characterizing a software module. In this present work, the metrics McCabe-s Cyclometric Complexity Measure for Complexity measurement, Regularity Metric, Halstead Software Science Indicator for Volume indication, Reuse Frequency metric and Coupling Metric values of the software component are used as input attributes to the different types of Neural Network system and reusability of the software component is calculated. The results are recorded in terms of Accuracy, Mean Absolute Error (MAE) and Root Mean Squared Error (RMSE).

Keywords: Software reusability, Neural Networks, MAE, RMSE, Accuracy.

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Authors: R. Hegedűs, É. Kerepeczki, D. Gál, F. Pekár, M. Oncsik Bíróné, Gy. Lakatos

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The growth of the aquaculture industry has been associated with negative environmental impacts through the discharge of raw effluents into the adjacent receiving water bodies. Macrophytes from natural saline lakes, which have adaptability to the high salinity, can be suitable for saline effluent treatment. Eight emergent species from natural saline area were planted in an experimental gravel bed hydroponic mesocosm (GBH) which was treated with effluent water from an intensive fish farm using geothermal water. In order to examine the applicability of the halophytes in treatment processes, we tested the relative efficacy of total nitrogen (TN), total phosphorus (TP), potassium (K), sodium (Na), magnesium (Mg) and calcium (Ca) removal for the saline wastewater treatment. Four of the eight species, which were Phragmites australis, Typha angustifolia, Glyceria maxima, Scirpus lacustris spp. tabernaemontani could survive and contribute the experimental treatment.

Keywords: Gravel bed hydroponic system, halophytes, intensive fish farm, salt removal

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Authors: Haiyan. Li, Jitendra. Paliwal, Digvir S. Jayas, Noel D. G. White

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A study was undertaken to investigate the effect of liquid nitrogen aeration on mortalities of adult Cryptolestes furrugineus, rusty grain beetles, in a prototype cardboard grain bin equipped with an aeration system. The grain bin was filled with Hard Red Spring wheat and liquid nitrogen was introduced from the bottom of the bin. The survival of both cold acclimated and unacclimated C. furrugineus was tested. The study reveals that cold acclimated insects had higher survival than unacclimated insects under similar cooling conditions. In most cases, mortalities of as high as 100% were achieved at the bottom 100 cm of the grain bin for unacclimated insects for most of the trials. Insect survival increased as the distance from the bottom of the grain bin increased. There was no adverse effect of liquid nitrogen aeration on wheat germination.

Keywords: Cold acclimated, liquid nitrogen aeration, mortalities, rusty grain beetles.

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Authors: Hyungkeun Jee, Jooyoung Lee, Dowon Hong

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The most common forensic activity is searching a hard disk for string of data. Nowadays, investigators and analysts are increasingly experiencing large, even terabyte sized data sets when conducting digital investigations. Therefore consecutive searching can take weeks to complete successfully. There are two primary search methods: index-based search and bitwise search. Index-based searching is very fast after the initial indexing but initial indexing takes a long time. In this paper, we discuss a high speed bitwise search model for large-scale digital forensic investigations. We used pattern matching board, which is generally used for network security, to search for string and complex regular expressions. Our results indicate that in many cases, the use of pattern matching board can substantially increase the performance of digital forensic search tools.

Keywords: Digital forensics, search, regular expression.

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Authors: Mat Syai'in, Adi Soeprijanto

Abstract:

An Optimal Power Flow based on Improved Particle Swarm Optimization (OPF-IPSO) with Generator Capability Curve Constraint is used by NN-OPF as a reference to get pattern of generator scheduling. There are three stages in Designing NN-OPF. The first stage is design of OPF-IPSO with generator capability curve constraint. The second stage is clustering load to specific range and calculating its index. The third stage is training NN-OPF using constructive back propagation method. In training process total load and load index used as input, and pattern of generator scheduling used as output. Data used in this paper is power system of Java-Bali. Software used in this simulation is MATLAB.

Keywords: Optimal Power Flow, Generator Capability Curve, Improved Particle Swarm Optimization, Neural Network

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Authors: Saimir Heta, Ilma Robo, Emela Dalloshi, Nevila Alliu, Vera Ostreni

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The dental whitening process, beyond the fact that it is a mini-invasive dental treatment, has effects on the dental structure or on the pulp of the tooth where it is applied. The electronic search was performed using keywords to find articles published within the last 10 years about side effects, assessed as such, of the minimally invasive dental bleaching treatment. The aim of the study was to evaluate the side effects of bleaching based on the percentage and type of solution used, where the latter was evaluated on the basic solution used for bleaching. The side effects of bleaching are evaluated in selected articles depending on the method of bleaching application, which means it is carried out with recommended solutions, or with mixtures of alternative solutions or substances based on Internet information. The dental bleaching process has side effects which have not yet been definitively evaluated, experimentally in large samples of individuals or animals (mice or cattle) to arrive at accurate numerical conclusions. The trend of publications about this topic is increasing in recent years, as long as the trend for aesthetic facial treatments, including dental ones, is increasing.

Keywords: Teeth whitening, side effects, permanent teeth, formed dental apex.

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Authors: Seung-Yeon Kim

Abstract:

The square-lattice Ising model is the simplest system showing phase transitions (the transition between the paramagnetic phase and the ferromagnetic phase and the transition between the paramagnetic phase and the antiferromagnetic phase) and critical phenomena at finite temperatures. The exact solution of the squarelattice Ising model with free boundary conditions is not known for systems of arbitrary size. For the first time, the exact solution of the Ising model on the square lattice with free boundary conditions is obtained after classifying all ) spin configurations with the microcanonical transfer matrix. Also, the phase transitions and critical phenomena of the square-lattice Ising model are discussed using the exact solution on the square lattice with free boundary conditions.

Keywords: Phase transition, Ising magnet, Square lattice, Freeboundary conditions, Exact solution.

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Authors: N. K. Paul, S. Saha

Abstract:

An innovative three dimensional finite element model has beed developed and tested under two point loading system to examine the structural behavior of the longitudinal reinforced concrete Tee-beam bridge girder, reinforcing with steel and shape memory alloy bars respectively. 25% of steel bars are replaced with superelastic Shape Memory Alloy bars in this study. Finite element analysis is performed using ANSYS 11.0 program. Experimentally a model of steel reinforced girder has been casted and its load deflection responses are checked with ANSYS analysis. A comparison of load carrying capacity for the model between steel RC girder and the girder combined reinforcement with SMA and steel are also performed.

Keywords: Shape memory alloy, bridge girder, ANSYS, load-deflection.

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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: N. Ravi Kumar, R. Kamalakannan

Abstract:

The advancement of hybrid energy resources such as solar and wind power leading to the emergence of customer owned grid. It provides an opportunity to regulars to obtain low energy costs as well as enabling the power supplier to regulate the utility grid. There is a need to develop smart systems that will automatically submit energy demand schedule and monitors energy price signals in real-time without the prompt of customers. In this paper, a demand side energy management for a grid connected household and also smart preparation of electrical appliance have been presented. It also reduces electricity bill for the consumers in the grid. In addition to this, when production is high, the surplus energy fashioned in the customer owned grid is given to main grid or neighboring micro grids. The simulation of the entire system is presented using LabVIEW software.

Keywords: Distributed renewable energy resource, power storage devices, scheduling, smart meters, smart micro grid, electric vehicle.

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Authors: Ehsan Gholami, Vincent Demers

Abstract:

Low-pressure powder injection molding is an emerging technology for cost-effectively producing complex shape metallic parts with the proper dimensional tolerances, either in high or in low production volumes. In this study, the molding properties of cobalt-chrome-based feedstocks were evaluated for use in a low-pressure powder injection molding process. The rheological properties of feedstock formulations were obtained by mixing metallic powder with a proprietary wax-based binder system. Rheological parameters such as reference viscosity, shear rate sensitivity index, and activation energy for viscous flow, were extracted from the viscosity profiles and introduced into the Weir model to calculate the moldability index. Feedstocks were experimentally injected into a spiral mold cavity to validate the injection performance calculated with the model.

Keywords: Binder, feedstock, moldability, powder injection molding, viscosity.

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Authors: Yeongyu Choi, Ju H. Park, Ho-Youl Jung

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In this paper, we propose labeling based RANSAC algorithm for lane detection. Advanced driver assistance systems (ADAS) have been widely researched to avoid unexpected accidents. Lane detection is a necessary system to assist keeping lane and lane departure prevention. The proposed vision based lane detection method applies Canny edge detection, inverse perspective mapping (IPM), K-means algorithm, mathematical morphology operations and 8 connected-component labeling. Next, random samples are selected from each labeling region for RANSAC. The sampling method selects the points of lane with a high probability. Finally, lane parameters of straight line or curve equations are estimated. Through the simulations tested on video recorded at daytime and nighttime, we show that the proposed method has better performance than the existing RANSAC algorithm in various environments.

Keywords: Canny edge detection, k-means algorithm, RANSAC, inverse perspective mapping.

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Authors: G. Çelik Gül, F. Kurtuluş

Abstract:

Rare earths containing complex metal oxides have drawn much attention due to physical, chemical and optical properties which make them feasible in so many areas such as non-linear optical materials and ion exchanger. We have researched a systematic study to obtain rare earth containing zirconium molybdate compound, characterization, investigation of crystal system and calculation of unit cell parameters.  After a successful synthesis of Nd₂Zr₃(MoO₄)₉ which is a member of rare earth metal containing complex oxides family, X-ray diffraction (XRD), High Score Plus/Rietveld refinement analysis, and Fourier Transform Infrared Spectroscopy (FTIR) were completed to determine the crystal structure. Morphological properties and elemental composition were determined by scanning electron microscopy (SEM) and energy dispersive X-ray (EDX) analysis. Thermal properties were observed via Thermogravimetric-differential thermal analysis (TG/DTA).

Keywords: Nd2Zr3(MoO4)9, solid state synthesis, powder x-ray diffraction, zirconium molybdates.

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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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