Past Issue

The accounting harmonization after the adoption of ias’s/ifrs’s. the case of greek and Italian listed companies

Our methodology based on H index measurement, in order to determine if the adoption of IASs has increase the level of harmony. The sample constituted by Greek and French listed companies which are belonging to FTSE/ASE 40, and FTSE/MIB 40, that have been adopt IAS’s after mandatory adoption in 2005. Three accounting practices were included, depreciation, inventory and financial statement preparation. The results indicated that across the examined period 2013 - 2015, the majority of the H indices comparisons were positive and statistically significant for Greece.

Nutritional enrichment of cupcakes with flour obtained from coconut mesocarpo

Coconut palm is one of the most widely distributed fruit trees in the world, occurring in practically all continents, presenting a relevant socioeconomic value. Mesocarp as well as being a source of fiber also has properties that can be used in the food industry as an important food supplement in the human diet, especially because of its fiber, protein, sugar and fat content. The objective was to elaborate enriched cupcakes from the coconut mesocarp and to evaluate the physical-chemical, microbiological and sensorial attributes.

Nursing interventions for the prevention of falls in patients with stroke

Objective: to present the knowledge produced on nursing interventions for the prevention of falls in patients with stroke. Methods: integrative review of the literature. The search of the works happened in five databases of the health area. We read the 500 papers and we select 63 for addressing the research topic. Results: the interventions we grouped into three thematic categories: Interventions on Risk Assessment of falls, Interventions in the environment / home and direct care interventions to patients and their families.

Investigation on the effect of storage time due to moisture absorption of cement on the properties of concrete

Cement is the major ingredient of concrete having adhesive and cohesive properties and when it is combined with water, it forms a paste that is used for attaching and binding the other ingredients of concrete. The property of cement highly affects behavior of the concrete. When cement is stored, it loses its fineness property, which is important in hydration and strength development of concrete. In order to investigate the impact of moisture absorption of cement due to storage time, cements were collected from cement factory and stored for 1 month, 2 months and 3-month time.

Muslim Contribution to the Science of Historiography: A Brief Survey

Science of historiography reflects the social, cultural and economic conditions of a society. Islam claims to work in the context of history. A remarkable testimony to the historical sense of the Muslims is their success in preserving the text of the Qur’an and ahadith of prophet Muhammad (p.b.u.h). Islam is the only major religion of the history of mankind which was born and flourished under the light of history and Muslims are a people with a strong sense of history. Religion gave Muslims their historical sense. Hence historiography was to be approached with utmost sincerity.

Noise reduction and thrust enhancement in various modified chevron nozzle

The aircraft jet noise drop a crucial problem in aero-acoustics research. Acoustic studies tell that addition of chevrons to the nozzle reduces the sound pressure level reasonably with acceptable decrease in performance. In this paper complete numerical studies on acoustic characteristics of different types of chevron nozzles have been carried out with non-reacting flows for the shape optimization of chevrons in supersonic nozzles for aerospace applications. The numerical studies have been carried out using a validated steady 3D density based, k-ε turbulence model.

Enumeration and Phytogeographical Pattern of Mosses (Bryopsida) in Kalrayan Hills of Eastern Ghats of Tamilnadu, India

The present investigation made on the enumeration and phytogeographical distribution of mosses in the Kalrayan hills. The moss distribution is related with different climatic condition, vegetation, habitat, moisture, temperature, light, soil, elevation and monsoon. There are totally 55 species belonging to 36 genera comprise 19 families of 8 orders were enumerated in the study area. The most frequent is the terricolous and abundant in the habitat of semi-evergreen forest. The maximum numbers of species were observed in between 650-1000 m altitudinal range.

Utilization of a continuous flow system to evaluate the parameters of the baru pulp fermentation process for the production of alcoholic beverage

In the present work, it was evaluated the fermentation process of the pulp of baru, to obtain alcoholic beverage, correlating the growth of the microorganisms consonant to the time, with the consumption of substrate and the production of alcohol. This monitoring was carried out using a continuous flow system with conductometric detection. The time of degradation of the sugars constituents of the pulp of baruwas evaluated, in accordance with the microorganism activity. The studies were carried out using bread yeast as a test microorganism.

Examining entrepreneurial traits of the school of physical education and sports students with respect to certain demographic variables: Case of Istanbul Gelişim University

The purpose of this study is to identify entrepreneurial intentions of students of the School of Physical Education and Sports, Istanbul Gelisim University, and determine whether entrepreneurial intentions of students vary based on some demographic variables. To this end, 200 students from the departments of Coaching, Sports Management, Recreation, and Exercise and Sports Science of the School of Physical Education and Sports, Istanbul Gelisim University participated in the study on a voluntary basis.

Land use and land cover change analysis, using gis and erdas tool a- review

The world has become a refined place, the discernment being the up-gradation of lifestyle and sophistication. This deviation has not only given hike to extensive development but also has to fulfil the ever-growing demands of humans. The open-ended course, therefore, results in unparalleled urbanization. Pinpointing and describing the civic flop in this sector over the past progress span is fundamental for any subsequent outlining by resolving strategy to enhance the handling of natural resources and entertain progress, during the time, diminish the blow on the environment.