@Research Paper <#LINE#>Intellectual Capital and its Effects on Firm`s market value and Financial Performance in Iran: An Investigating Pulic Model<#LINE#>Jafari@Eskandar<#LINE#>1-6<#LINE#>1.ISCA-RJRS-2012-164.pdf<#LINE#> Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, IRAN <#LINE#>7/4/2012<#LINE#>12/11/2012<#LINE#> Traditional thinking in economics was based on measurement of material resources and tangible assets and it has replaced the value creation of intangible assets. This issue led to increasing the importance of Intellectual Capital (IC) as research and economic issues. This study uses annual time series data and unit root tests and analyze them using Smooth Transition Regression (STR) model by Liew and et. al., (2002). The results showed that there is a significant relationship among IC, market value and financial performance. Random sample includes 60 companies. To test the hypothesis, first we collected data and firms IC value is calculated based on Pulic (2000) model. <#LINE#> @ @ Edvinsson L. and Malone M.S., Intellectual Capital: Realizin Your Company's True Value y Findin Its Hidden Brainpower, Harper Business, New York, (1997) @No $ @ @ Bontis N., Intellectual capital: an exploratory study that develops measures and models, Management Decision, 36(2), 63-76 (1998) @No $ @ @ Argyris C. and Schon D.A., Organizational Learning: A Theory of Action Perspective, Addison-Wesley, Boston, (1978) @No $ @ @ Senge P.M., The Fifth Discipline: The Art and Practice of the Learning Organization, Doubleday Currency, New York, (1990) @No $ @ @ Pulic A., VAIC – an accounting tool for IC management, International Journal of Technology Management, 20(5-7), 702-14 (2000a) @No $ @ @ Firer S. and Williams S.M., Intellectual capital and traditional measures of corporate performance, Journal of Intellectual Capital, 4(3), 348-60 (2003) @No $ @ @ Firer S. and Stainbank L., Testing the relationship between intellectual capital and a company’s performance: evidence from South Africa, Meditari Accountancy Research, 11(1), 25-44 (2003) @No $ @ @ Pesaran H.M., Shin Y. and Smith J.R., Bounds testing approaches to the analysis of relationships, Journal of Applied Econometrics, 16(3), 289–326 (2001) @No $ @ @ Marr B., What is intellectual capital? in L. 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Dhule-425408, MS, INDIA <#LINE#>25/6/2012<#LINE#>16/11/2012<#LINE#> Mass attenuation coefficients of milk sample have been studied by using gamma radiation at energy 662keV. The results have been presented in a graphical form. The graph of path length (cm) V/s particle intensity shows linearity. The points are fitted with least square method. The slope there graphs gives the value of the liner absorption coefficient. The density of milk sample at different concentrations V/s attenuation coefficients shows that attenuation coefficients decreases exponentially with increasing the density and confirms the interaction of gamma radiations with various concentrations of milk sample The mass attenuation coefficient usually depends upon the density and the concentration of the milk samples. Exponential decay was observed. This validates the gamma absorption law. <#LINE#> @ @ Hubbell J.H., Photon mass attenuation and energy absorption coefficients from 1 keV to 20 keV, Appli. Radiat. 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M., Linear attenuation coefficient of gamma radiation in dilute solutions of potassium chloride , Appli.Radiat. Isot. ,47, 365 (1996) @No $ @ @ Teli M.T., On Attenuuation Coefficients of 123 KeV -Radiation by Dilute Solutions of Sodium Choride, Answer to the comments by L.Gerward, Appli.Radiat. Isot, 48, 87 (1997) @No $ @ @ Teli M.T. On the attenuation of X-rays and gamma rays for aqueous solutions of salts, Radiat.Phys.&Chem., 53, (1998) @No $ @ @ Raje D.V. and Chaudhari L.M., Mass attenuation coefficients of soil samples in Maharashtra State (India) by using gamma energy at 0.662 MeV, Bulg. J. Phys., 37, 158-164 (2010) @No $ @ @ Chaudhari L.M. and R. Nathuram, Absorption coefficient of polymers (Polyvinyl Alcohol) by using gamma energy of 0.39 MeV, Bulg. J. Phys., 38 (2010) @No $ @ @ Chaudhari Laxman M.and Raje Dayanand V. ,Study of photon attenuation coefficient of soil samples from Maharashtra and Karnataka states (India) from 122 keV to 1330 keV., Research Journal of Chemical Sciences, 2(2) (2012) @No $ @ @ Chaudhari Laxman M.and Raje Dayanand V. Mass Attenuation Coefficient Measurements in Soil Sample. Research journal of Chemical sciences, 2(5) (2012) @No <#LINE#>Modeling the Impact of Online Social Marketing Campaigns on ConsumersEnvironmentally Friendly Behavior<#LINE#>G.@Orzan,C.@Serban,C.@Iconaru,O.I.@Macovei<#LINE#>14-21<#LINE#>3.ISCA-RJRS-2012-298.pdf<#LINE#> Faculty of Marketing, The Bucharest University of Economic Studies, Bucharest, ROMANIA <#LINE#>7/8/2012<#LINE#>13/9/2012<#LINE#> Nowadays, consumers are becoming more and more aware of how their behavior and their use of resources can affect the environment. To a certain extent, online social marketing campaigns can be hold responsible for the shift from an irresponsible behavior to an environmentally friendly behavior. Trying to explain how online social marketing campaigns can influence consumers' intention to behave in an environmentally friendly manner, we have employed the Theory of Planned Behavior (TPB) as our research framework. The basic variables of TPB were developed and adapted for the purpose of our study. Measurements’ reliability and validity were assessed as the first phase of our data analysis. Further, we have conducted a PLS-based structural equation modeling for hypotheses testing. All our hypotheses were validated at p.05. In order to assess the magnitude of the causal relationships between TPB’s variables we used Cohen’s effect sizes, which indicate a certain influence of online social campaigns on consumers’ intention to behave environmentally friendly. Contrary to these results, consumers’ perceived behavioral control, namely the existence of necessary financial resources, time and knowledge for engaging in ecological activities, as having a medium effect on consumers behavioral intentions. The model fit indicates that TPB is a viable research framework when trying to explain and predict consumers’ environmentally friendly behavior. Conclusions and implications are further elaborated. <#LINE#> @ @ Rodrigues L., Artificial and Natural Regeneration of the Forests of Bombay Presidency: 1838 to 1860, Res. J. Recent Sci., 1(2), 113-118 (2012) @No $ @ @ Amanchi Nageswara Rao and Mohd. Masood Hussain, Ecophysiological and cytopathological impact of delfin insecticide (Bacillus thuringiensis) to an unicellular ciliate protozoan, Euplotes patella, Res. J. Recent Sci., 1(4), 64-67 (2012) @No $ @ @ Pebam Nganthoiba Mangang, Health Beliefs and Perception of Well-being among the Lois of Thanga in Manipur, India, Res. J. 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Process., 50, 179-211 (1991) @No $ @ @ Bagozzi R.P. and Bumkrant R.E., Attitude measurement and behavior change: A reconsideration of attitude organization and its relationships to behavior, Adv. Consum. Res., 6, 295-302 (1979) @No $ @ @ Antil J.H., Socially responsible consumers: Profile and implications for public policy, Journal of Macromarketing, 4(2), 18-39 (1984) @No $ @ @ Wessells C.R, Johnston R.J. and Donath H., Assessing consumer preferences for ecolabeled seafood: The influence of species, certifier and household attributes, Am. J. Agr. Econ., 81(5), 1084-1089 (1999) @No $ @ @ Engel J.F, Blackwell R.D. and Miniard P.W., Consumer Behavior – 7th edition, Forth Worth: The Dryden Press (1993) @No $ @ @ Hallin P.O., Environmental concern and environmental behaviour in Foley, a small town in Minnesota, Environ. 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The understudy statistical population consisted of 81 companies acting at Tehran stock exchange selected through systematic deletion method. The study was conducted based on financial statements of the understudy companies at a 6-year period during 2004-2009. Multiple linear regression test and T-test were used to test the research hypotheses. The results demonstrated that there is not any relationship between ownership aspects of institutional investors, managerial ownership, and availability of internal auditor and gross profit margin of those companies accepted at stock exchange. Also, there is a reverse and meaningful relationship between foreign ownership aspects, independent directors, free float stocks, and personal ownership and gross profit margin of those companies accepted at stock exchange. While, there is a direct and meaningful relationship between independent directors and gross profit margin of the mentioned companies. <#LINE#> @ @ Jensen M.C. and William H.M., Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics, 3(4), (1976) @No $ @ @ Berl A. and Gariner C.M, The Modern Corporation and Private Property, New York : Harcourt, Brace and World, (1967) @No $ @ @ Kadivar A.R., Principles of corporate governance, Economical world newspaper, No. 1039, (2006) @No $ @ @ Lawrence B., corporate governance and firm performance, school of Accountancy and university of south Carolina-Department of Accounting (2004) @No $ @ @ Tehran stock exchange organization site, Draft of corporate governance system by-laws, approved in (2), (2007) @No $ @ @ Rahbari M., Studying how shareholders rights are observed in those companies accepted at Tehran stock exchange, M.A. thesis, Faculty of accounting and management, University of Allameh Tabatabaei, (2004) @No $ @ @ Lee S., Corporate Governance and Firm Performance, Department of Economics, The University of Utah (2009) @No $ @ @ HassasYeganeh Y., Effects of culture on corporate governance system, Accountant journal, 1(172), (2006) @No $ @ @ Gillan stuart L., Resent development in corporate governance, an Overview, journal of corporate finance, (12), (2006) @No $ @ @ HassasYeganeh Y., Raeisi Z. and Hosseini S.M., Relationship between corporate governance quality and performance of those companies accepted at Tehran stock exchange, 13(4) (2009) @No $ @ @ Ganji A. and Rajabi R., Evaluating the relationship found between governance system and financial performance of the companies, 2nd year, 2(4), (2010) @No $ @ @ Namazi M. and Kermani E., Effects of ownership structure on performance of those companies accepted at Tehran stock exchange, Audit and accounting researches periodical, (2008) @No $ @ @ Kordtabar H., Evaluating the relationship between independent directors and main institutional investors and profit management behavior of those companies accepted at Tehran stock exchange, M.A. thesis, University of Mazandaran (2008) @No $ @ @ Kelein, Audit Committee, Board of Director Characteristics, and Earnings Management, Journal of Accounting and Economics, (33), (2002) @No $ @ @ Mokarammi Y., Strategic corporate governance for internal audit, Internal audit and corporate governance system seminar, Dec., (2005) @No $ @ @ Setaiesh M.H. and Kazemnejad M., Evaluating the effects of ownership structures and board composition on profit split policy of those companies accepted at Tehran stock exchange, Accounting knowledge journal, 1(1), (2010) @No $ @ @ Ghaemi M.H. and Shahriari M., Corporate governance and financial performance of companies, Accounting advancement journal of University of Shiraz, 1st round, 1(5) 57, (2009) @No $ @ @ Namazi M., Hallaj M. and Ebrahimi Sh., Evaluating the relationship between institutional ownership and current and future financial performance of those companies accepted at Tehran stock exchange, Audit and accounting researches, 16(58), (2009) @No $ @ @ Tehrani R., Financial management, Negah Danesh press, 3rd edition, (2007) @No $ @ @ Abdoli K., Effects of offering shares of governmental companies on shares return and their financial indexes at Tehran stock exchange, M.A. thesis in administration management-financial (2007) @No $ @ @ Naderi Noureini M.M., Role of profit quality on predicting future profits, M.A thesis, University of Shahid Beheshti, (2006) @No $ @ @ Chirisie A. and Zimmerman J., Efficient versus oppor tunistic choice of Accounting procedures: corporate control contest, Accounting Review, (69), (1994) @No $ @ @ Shen Ch. H and Hsiang L.Ch., Earnings Management and Corporate Governance in Asia’s Emerging Markets, Corporate Governance, (115), 999 (2007) @No $ @ @ Ramasay A., Oei R. and Mather P., Earnings Quality and its Relationship With Aspects of Corporate Governance: An Investor Perspective, Accounting and Financial Association of Australia and Newzeland (2005) @No $ @ @ Davidson W.N. and Dadalt P.J., Earnings Management and Corporate Governance: The role of the Board and the Audit Committee, Journal of Corporate Finance, (9), (2003) @No $ @ @ Mohammadzadeh Salteh H., A model of relationship between corporate governance and earning quality, Ph.D thesis, Science and Research of Tehran, Islamic Azad university (2010) @No $ @ @ Aghaei M.A. and Chalaki P., Evaluating the relationship between features of corporate governance and profit management in those companies accepted at Tehran stock exchange, Accounting researches journal, 1st year, 4(4), (2009) @No $ @ @ Raeisi Z., Relationship between corporate governance quality and firm financial performance, M.A thesis, Department of accounting and Management, Allame Tabatabayi University (2008) @No $ @ @ Ghanbari F., effect of corporate governance tools on performance of firms listed in Tehran stock exchange, M.A thesis, Department of Social and Economy, Alzahra University (2007) @No $ @ @ Momeni M. and Ghaioumi F., Statistical analyses using SPSS, Tehran, Ketab-e-no press, 2nd edition (2008) @No $ @ @ Shariat Panahi M., effect of Ownership type on managers performance of firms listed in Tehran stock exchange, Ph.D. thesis, Department of accounting and Management, Allame Tabatabayi University (2001) @No <#LINE#>Physical characteristics and Chemical compositions of Leaves extracts of Sorindeia grandifolia Engl. (Anacardiaceae) harvested at Kato, Benin<#LINE#>J.P.@Noudogbessi,G.A.@Alitonou,F.@Avlessi,G.@Figueredo,P.@Chalard,J.C.@Chalchat,D.C.K.@Sohounhloue<#LINE#>31-35<#LINE#>5.ISCA-RJRS-2012-332.pdf<#LINE#>Unit de Recherche sur les Extraits Vgtaux, Laboratoire dEtude et de Recherche en Chimie applique (LERCA), Ecole PolytechniquedAbomey-Calavi, Universit dAbomey-Calavi, 01 BP 2009 Cotonou, Rp. du BENIN @ Laboratoire dAnalyse des Extraits Vgtaux et des Armes (LEXVA Analytique), 460 Rue du Montant, 63110 Beaumont, FRANCE @ Ecole Nationale Suprieure de Chimie, Institut de Chimie de Clermont-Ferrand, Universit Blaise-Pascal, F-63000, Clermont, FERRAND @ Laboratoire de Chimie des Huiles Essentielles, Universit Blaise-Pascal, Clermont-Ferrand II, Campus des Czeaux, Aubire cedex, FRANCE <#LINE#>7/9/2012<#LINE#>14/10/2012<#LINE#> The results brought back at the end of this work concern various chemical constituents of S. grandifolia leaves collected in Benin. The major compounds ( 4%) of essential oils obtained after hydrodistillation and analysis by coupling gas chromatography with spectrometry mass are constituted of : limonene (20.2%), (E)-b-ocimene (7.6-17.8%), (Z)-b-ocimene (11.4%), g-cadinene (7.0%), selin-11-en-4-a-ol (4.5-5.7% ), palmitic acid (4.3-6.2%), b-pinene (5.5%), α-selinene (5.5%), a-phellandrene (5.2%), β-selinene (4.9%), β-elemene (4.5%).The lipidic fractions realized from petroleum ether extracts are marked by importants rates of arachidic acid (22.5%), palmitic acid (20.3%) and of linoleic acid (15.9 %). The phytochemical analysis showed relatively a large content of coumarins, gallic tannins, flavones, leucoanthocyans and saponins in opposition to the other secondary metabolites. <#LINE#> @ @ Alitonou G.A., Huiles essentielles extraites de plantes aromatiques acclimates au Bnin : tude chimique, valuation biologique et applications potentielles, Thse de Doctorat en cotutelle, UAC et Univ. Montpellier II, (2006) @No $ @ @ Akoegninou A., Van Der Burg W.J., Van Der Maesen L.J.G. Flore Analytique du Bnin, (2006) @No $ @ @ Adjanohoun E.J., Mdecine traditionnelle et Pharmacope, Contribution aux tudes ethnobotaniques et floristiques en Rpublique Populaire du Bnin, ACCT, Paris (1989) @No $ @ @ British Pharmacopoeia, 11. P. A. HMSO: London, (1980) @No $ @ @ AFNOR, NF T 75 - 006, Les huiles essentielles-vocabulaire-1ere liste, (1998) @No $ @ @ AFNOR, Recueil de normes : les huiles essentielles, Tome 2, Monographies relatives aux huiles essentielles, Paris, 661-663 (2000) @No $ @ @ Rsch P., Popp J., Kiefer W., Raman and SERS Investigations on Lamiaceae, J. Mol. Struct., 121, 480-481 (1999) @No $ @ @ Adams R.P., Identification of essential oils by ion trap mass spectrometry, Academy Press, Inc, New-York, (1989) @No $ @ @ Swigar A.A., Silverstein R.M., Monoterpnes, Infrared, Mass, NMR Spectra and Kovats Indices, Aldrich Chem. Co. Milwaukee, WI, USA, (1981) @No $ @ @ Paris R., Moyse H., Prcis de matire mdicinale, Masson, Paris, (1969) @No $ @ @ Bouquet M., Travaux et documents de l’Orstom, Paris, 13, (1971) @No $ @ @ Debray M., Jacquemin H., Razafindrambo R., Travaux et documents de l’Orstom, Paris, 8, (1971) @No $ @ @ Joulain D., Konig W., the Atlas of Spectral Data of sesquiterpene hydrocarbons, E.B. – Verlag, Hamburg, Germany, (1998) @No $ @ @ Wolff J.P., Manuel d'Analyse des Corps Gras, Azoulay, Paris, (1968) @No $ @ @ Metcalfe L.D., Schmitz A.A., Rapid preparation of fatty acid esters for gas chromatography analysis, Anal. Chem., 33, 363-364 (1961) @No $ @ @ Demarne F.E., Le granium rosat, Parfums, Cosmtiques et Armes, n62 (1985) @No $ @ @ Gilly G., Les plantes parfum et huiles essentielles Grasse, L‘Harmattan, Paris 11-19 (1997) @No $ @ @ Lis-Balchin M., Geranium and pelargonium: the genera Geranium and Pelargonium, CRC Press, Taylor & Francis, London, 116-131, 147-165, 184-217, (2002) @No $ @ @ Koudoro Y.A., Alitonou G.A., Sossou D.J., Yehouenou B., Avlessi F., Menut C., Sohounhlou D., Chemical Composition and biological Activities of Essential Oil from Benin Diplolophium africanum Turcz stem leaves, J. Soc. Ouest-Afr. Chim., 032; 1–8 (2011) @No $ @ @ Noudogbessi J.P., Natta A.K., Avlessi F., Sohounhlou D.C.K., Figueredo G., Chalchat J.C., Chemical Composition of the Essential Oils Extracted from Two Annonaceae Required in Beninese Pharmacopeia, Australian Journal of Basic and Applied Sciences, 5(2), 34-40 (2011) @No $ @ @ Bruneton J., Pharmacognosie, Phytochimie, Plantes mdicinales, d. 3, Techniques et Documentation, Lavoisier, Paris, (1999) @No <#LINE#>On the Effect of Imperfection on Buckling load of Perforated Rectangular Steel Plates<#LINE#>Dadrasi@Ali<#LINE#>36-43<#LINE#>6.ISCA-RJRS-2012-370.pdf<#LINE#> Department of Mechanics, Shahrood Branch, Islamic Azad University, Shahrood, IRAN <#LINE#>7/10/2012<#LINE#>14/11/2012<#LINE#> Buckling behavior of plates and shells is one of the important characteristics in analysis of any structure. One the most significant parameter that must be considered in buckling phenomenon is imperfection. In this paper the effect of imperfection on buckling load of steel rectangular plates under uni-axial in-plane compressive loading is investigated by numerical and experimental methods. The plates were free on two opposite sides and simply supported at the load side whereas the opposite side is either clamped or simply supported. This means that the plate primarily exhibits a type of column’s buckling. <#LINE#> @ @ Dadrasi A., An Investigation on Crashworthiness Design of Aluminium Columns with Damage Criteria, Res. J. Recent Sci., 1(7), 19-24 (2012) @No $ @ @ Shariati M., and Allahbakhsh H., Numerical and experimental investigations on the buckling of steel semi- spherical shells under various loadings, Thin-Walled Structures 48, 620–628 (2010) @No $ @ @ Timoshenko S.P. and Gere J.M., Theory of Elastic Stability, 2nd edition, New York: McGraw-Hill Book Company (1961) @No $ @ @ Mignot F., and Puel J. P., Homogenization and Bifurcation of Perforated Plates, Engineering science, 18, 409-414 (1980) @No $ @ @ Yetterman A.L. and Brown C.J. The Elastic Stability of Square Perforated Plates, Computer and Structures, 21(6), 1267-1272 (1985) @No $ @ @ Christopher J., and Yettram L., The Elastic Stability of Square Perforated Plates Under Combinations of Bending, Shear and Direct Load, Thin-Walled Structures, 4, 239-246 (1986) @No $ @ @ Chang-jun Cheng., and Wang R., Boundary integral equations and the boundary element method for buckling analysis of perforated plates, Engineering Analysis with Boundary Elements, 17, 57-68 (1996) @No $ @ @ Shariati M., Fereidoon A. and Akbarpour A., Buckling Load Analysis of oblique Loaded Stainless Steel 316ti Cylindrical Shells with Elliptical Cutout, Res. J. Recent Sci., 1(2), 85-91 (2012) @No $ @ @ Shanmugam NE., Thevendran, V., and Tan, YH. Design formula for axially compressed perforated plates. Thin-Walled Structures, 34, 1–20, (1999) @No $ @ @ Suneel Kumar, M., Alagusundaramoorthy, P., and Sundaravadivelu, R., Ultimate Strength of Ship Plating under Axial Compression, Ocean Engineering, 33, 1249–1259 (2006) @No $ @ @ Eccher G., Rasmussen K. J. R., and Zandonini, R., Elastic buckling analysis of perforated thin-walled structures by the isoparametric spline finite strip method, Thin-Walled Structures, 46, 165–191 (2008) @No $ @ @ Maiorana E, Elastic stability of plates with circular and rectangular holes subjected to axial compression and bending moment. Thin Walled Structure, 47(3), 241-255 (2009) @No $ @ @ ABAQUS 6.7 PR11 user’s manual. @No $ @ @ Lewlyn B.R.N., Rodrigues L.R. and Anjaiah Devineni., Process Parameters Optimization in GFRP Drilling through Integration of Taguchi and Response Surface Methodology Murthy, Res. J. Recent Sci., 1(6), 7-15 (2012) @No $ @ @ Magarajan U., Thundil karuppa Raj R. and Elango T., Numerical Study on Heat Transfer of Internal Combustion Engine Cooling by Extended Fins Using CFD, Res. J. Recent Sci., 1(6), 32-37 (2012) @No $ @ @ Purkar T. Sanjay and Pathak Sunil., Aspect of Finite Element Analysis Methods for Prediction of Fatigue Crack Growth Rate, Res. J. Recent Sci., 1(2), 85-91 (2012) @No <#LINE#>Investigating the Procedure of Financial Factors in Successful Companies<#LINE#>S.R.@Seyednezhadfahim,E.@Eghdami,S.@Yosefnezhad,M.@Maleki<#LINE#>44-48<#LINE#>7.ISCA-RJRS-2012-382.pdf<#LINE#> Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, IRAN <#LINE#>14/10/2012<#LINE#>21/12/2012<#LINE#> The purpose of this study is to investigate the characteristics of increasing earnings firms which in this study is called successful companies. To this end, price to earnings ratio(P/Eof increasing earnings firms and other firms were compared, and also this claim that there is a significant difference between financial factors of these two types of firms was investigated. The participants were 75 firms during the years 2007-2011. To test the hypothesis, the data merger model, the least-squares model and also the variance analysis were used. It was concluded that increasing earnings firms were more consistent compared to other firms. This study also investigated the features of increasing earnings firms and other firms by using variance analysis. The result of the study showed that increasing earnings firms have higher Sales to total assets, Net income to total assets, Market value of equity to book value of debt, Operating income total assets, Working capital to total assets, and current assets to current liability. <#LINE#> @ @ Bayati H., Investigation of the relationship between profit and stock price of increasing earnings firms listed in Tehran Stock Securities Exchanges, MA thesis. Shahid Beheshti University, (2010) @No $ @ @ Kane G.D., Richardson F.M. and Meade N.L., Rank Transformations and the Prediction of Corporate Failure, Contemporary Accounting Research, 15, 145-166 (1998) @No $ @ @ Kordlouie H. and Sheikhbeglo A., Role of firm characteristics and corporate governance mechanism on type of earning smoothing, International Journal of Business and Management, 7(8), 71-79 (2012) @No $ @ @ Hopwood W., McKeown J. and Mutchler J., A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency, The Accounting Review, 64, 28-48 (1989) @No $ @ @ Barth M.E., Elliott J.A. and Finn M.W., Market Rewards Associated With Patterns of Increasing Earnings, Journal of Accounting Research, 37, 387-413(1999) @No $ @ @ Barth M., Relative Measurement Errors among Alternative pension Assets and Liability Measures, The Accounting Review, 32, 443-463 (1991) @No $ @ @ Kothari S.P., Price- Earnings Regressions in the Presence of Prices Leading Earnings: Earnings Levels vs. Change Specifications and Alternative Deflators, Journal of Accounting and Economics, 15, 173-202 (1992) @No $ @ @ Bao B.H. and Bao D.H., Increasing Earnings Firms and their Characteristics: Evidence From the Taiwan Stock Market, Advances in International Accounting, 15, 45-64(2002) @No $ @ @ Qalibaf Asl, H. Shams Sh. MJ Sadhvnd M., Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE), The Iranian Accounting and Auditing Review, 17(3), 28-36 (2011) @No $ @ @ Loomis C.J., The 15% Delusion, Fortune, 102-108 (2001) @No $ @ @ Saghafi A. and Talaneh A., The role of earnings, book value, and the evaluation of the transfer of ownership right of the manufacturing companies, The Iranian Accounting And Auditing Review, 13(2), 63-71 (2011) @No $ @ @ Soleimani Amiri, Gh., Financial ratios to predict financial crisis in Tehran Stock Exchange, Journal of Financial Research, 15, 121-360 (2012) @No $ @ @ Altman E. and Financial Ratios, Discriminate Analysis and the prediction of corporate Bankruptcy, Journal of Finance, 23, 589-609 (1996) @No $ @ @ Jan C.L. and J. Ou., The Role of Negative Earnings in the Valuation of Equity Stocks, New York University and Santa Clara University (1995) @No $ @ @ Kohansal M., Investigating the Effects of companies' specific features on the relation of stock return and accounting figures, MA thesis, Science Research University (2011) @No <#LINE#>Genotypic Differences in Effects of Arsenic on Growth, and Concentration of Arsenic in Rice (Oryza sativa) genotypes<#LINE#>Indira@Chaturvedi<#LINE#>49-52<#LINE#>8.ISCA-RJRS-2012-390.pdf<#LINE#> Department of Zoology, Faculty of Science, C.M.D. Post Graduate College, Bilaspur - 495001, Chhattisgarh, INDIA <#LINE#>22/10/2012<#LINE#>5/11/2012<#LINE#> By using two Oryza sativa genotypes (Mahsuri and CN1035-60) a green house experiment was carried out to study i) genotypic variation in Arsenic (As) tolerance, and ii) As concentrations in different plant- parts at Agricultural Research Station, Bilaspur Chhattisgarh, India during 2010-2011. Plants were grown under controlled climatic conditions and subjected to increasing As supply in the form of Na2HAsO4 @ 0, 10, 20,30,40,50 mg As/kg soil. Mahsuri showed greater sensitivity to As toxicity than CN1035-60. Increasing As supply markedly reduced the stem and root dry weight of both genotypes (Mahsuri and CN1035-60) and these decreases were more marked in Mahsuri. Increase in As concentration of about 5 times in stem and 9 times in root was noted with an application of 20 mg As/ kg soil than the control. As was accumulated in the roots in much higher amounts than in the stem, especially in the case of CN1035-60 indicating that there is limited transport of As from the root system to the above ground plant parts in CN1035-60. Genotype CN1035-60 had significantly less uptake of As than genotype Mahsuri. <#LINE#> @ @ Aller A.J., Nozal M.J. and Deban L., Effects of Selected Trace Elements on Plant growth, J. Sci. Food. Agric., 51, 447- 479 (1990) @No $ @ @ Lee M. H., Lim S.K.H. and Kim B.K. Behavior of Arsenic in Paddy Soils and Effects of Absorbed Arsenic on Physiological and Ecological Characteristic of Rice Plant. II. Effect of As Treatment on the Growth and as Uptake of Rice Plant, Korean J. Environ. Agric., 5, 95-100 (1986) @No $ @ @ Chakroborti D., Rahman M. M., Paul K., Groundwater Arsenic Contamination in South East Asia with Special reference to Bangladesh and West Bengal-India, Arsenic in the Asia Pacific Region Workshop, Adelaide, Managing Arsenic for the Future, 1- 4 (2001) @No $ @ @ Magara Y., Paper presented during panel discussion during the UNU-NIES International Workshop on Arsenic Contamination in Groundwater –Technical and Policy Dimensions, Tokyo, 18 February, (2002) @No $ @ @ Bernal J., Peterson A. L., Arsenic in Soils and its Accumulation by Food Crops, J. Environ. Qual., 4, 145–158 (1975) @No $ @ @ Wildung J. N., Schulz R. and Marschner H. Genotypic Differences in Uptake and Distribution of Cadmium and Arsenic in Plants, J. Plant Nutr., 3, 707–720 (1981) @No $ @ @ NIAST (National Institute of Agricultural Science and Technology), Methods of Soil Chemical Analysis, (1988) @No $ @ @ Duncan D. B., Multiple Range and Multiple F. Test, Biometrics, 11, 1– 42 (1970) @No $ @ @ Lutge T. R., Peterson J. P. and Wolf S. M., The Significance of the Arsenic in Uptake and Metabolism of Arsenicin Crop Plants, Plant Physiol (Sofia), 9, 54–58 (1982) @No $ @ @ Abedin M. J., Cresser M. S., Meharg A. A., Feldmann J. and Cotter-Howells J., Arsenic accumulation and Metabolism in Rice, Env. Sci. Technol., 36, 962-968 (2002) @No $ @ @ Smith L. H., Smith J. and Naidu R, Assessment of Soil-Plant Transfer of Arsenic from Agricultural Soils, Arsenic in the Asia Pacific Region Workshop, Adelaide, Managing Arsenic for the Future, 156-157 (2001) @No $ @ @ Kabata-Pendias A., and Pendias H., Trace Elements in Soils and Plants, CRC Press, Inc. Boca Raton, (1989) @No $ @ @ Wagner R., Andersen C. R. and Mason S. D., Forms of Cadium, Arsenic and Lead in Soils and Uptake by Plants Commun., Soil Sci. Plant Anal., 28, 765-11 (1997) @No $ @ @ Grant W. L., Konig M. and Buckley W. T., The Critical Levels and the Maximum Metal Uptake for Wheat and Rice Plants when Applying Metal oxides to Soil, Progress in Botany, 50, 93– 112 (1988) @No $ @ @ Simon A., Bailey G. R. and Parker W.T. The effect of soil added As and Cd on different plant species, Swed. J. Agric. Res., 8, 36-39 (1978) @No <#LINE#>A Snapshot survey of Cyber cafe users in Dhaka City, Bangladesh<#LINE#>Sk.@MamunMostofa,Islam@Shariful<#LINE#>53-58<#LINE#>9.ISCA-RJRS-2012-421.pdf<#LINE#>Department of Library and Information Science, Darul Ihsan University, Dhanmondi Dhaka, BANGLADESH @ Department of Information Science and Library Management, University of Dhaka, BANGLADESH <#LINE#>15/11/2012<#LINE#>20/12/2012<#LINE#> This study is an effort to draw attention to the characteristics of cyber caf users in Bangladeshi perspective. Cyber caf is one of the prevalent ways for people’s access to the Internet in poor countries. Cyber cafés have become main centers for access to information in Dhaka City, the capital city of Bangladesh. The purposes of this study were to Find out the users usage pattern of cyber cafs in Dhaka city; frequency of use, explore various reasons for cybercaf dependency in Dhaka city and the problems they faced while using. The results showed that the majority of caf users were students. It concludes that those who used the cafs mainly for down loading, reading news papers and less of them for academic purposes. The respondents mentioned problems of high cost, lower hardware facilities, and slow speed at cyber cafs. <#LINE#> @ @ Salvador Tony; Sherry, John W; Urrutia, Alvaro E. Information Technology for Development; 11 (1) (2005) @No $ @ @ http://www.bdtips.com/Article_Body.php?Article_ID=5164 (2012) @No $ @ @ http://www.the financial express-bd.com. id -255. (9 July 2011) @No $ @ @ http://ccoab.org.bd/?page_id=38. (13 November 2011) @No $ @ @ http://ccoab.org.bd/?page_id=38. (13 November 2011) @No $ @ @ http://www.the financial express-bd.com. id -255. (9 July 2011) @No $ @ @ Boase J., Chen W., Wellman B. and Prijateli M., Is there a place in the cyber space: The uses and users of public internet terminals, Toronto, Knowledge Media Design Institute URL (September 2005) @No $ @ @ Singh P.P. and Krishnatray P., Gratifications from Internet use: A survey of cyber cafe users in a Central Indian city (2003) @No $ @ @ Shiu E.C.C. and Dawson J.A., comparing the impacts of internet technology and national culture on line usage and purchase from a four country perspective. Journal of retailing and consumer services, 11(6), (2004) @No $ @ @ Wahid F., Furuholt B. and Kristiansen S., Internet for Development? Patterns of use among Internet caf customers in Indonesia. Retrieved from, http//idv.sagepub.com. (3 August 2011) @No $ @ @ Li Nai and Kirkup Gill, Gender and Cultural differences in Internet use: a study of China and the UK, computers and education 48 (2), (2007) @No $ @ @ Warf B. and Vincent P., Multiple geographies of the Arab Internet. Area, 39(1) (2007) @No $ @ @ Furuholt, B., Kristiansen, S., and Wahid, F. Gaming or gaining? Comparing the use of Internet cafes in Indonesia and Tanzania. International Information and Library Review., 40, (2008) @No $ @ @ Batool, H. and Mahmood, K. Entertainment, communication or academic use? A survey of Internet cafe users in Lahore, Pakistan. Retrieved from,http//idv.sagepub.com. (3 August 2011) @No <#LINE#>Design of Stilling Basin Model with Impact Wall and end Sill<#LINE#>H.L.@Tiwari<#LINE#>59-63<#LINE#>10.ISCA-RJRS-2012-422.pdf<#LINE#> Department of Civil Engineering, Maulana Azad National Institute of Technology, Bhopal, INDIA <#LINE#>17/11/2012<#LINE#>25/12/2012<#LINE#> The stilling basins are used to dissipate the energy of flowing water and protect the downstream structures like spillways, canals, etc. from the scouring. Hence hydraulic engineers need proper attention for the design of stilling basin. The aim of the present experimental investigation is to design the new stilling basin model for non circular pipe outlet using impact wall and end sill only. Performance of outlet basins having impact wall of varying size and location were evaluated based on the performance index (PI), keeping the constant test run time and same base material downstream end sill. Higher values of PI indicate better performance of the basin model. Based on the experimental performance of different stilling basin models are presented and it is concluded that by designing the appropriate impact wall size at suitable location, not only the efficiency of stilling basin model increases but length of basin reduced to 29 % as compared to USBR VI stilling basin. <#LINE#> @ @ Bradley J.N. and Peterka A.J., Hydraulic Design of Stilling Basins, Journal of A.S.C.E., Hydraulic Engg, 83(5), 1401-1406 (1957) @No $ @ @ Vollmer E. and Khader M.H.A., Counter Current Energy Dissipator for Conduit Outlets, International J. of Water Power, 23(7), 260-263 (1971) @No $ @ @ Garde R.J., Saraf P.D. and Dahigaonkar D.J., Evolution of Design of Energy Dissipator for Pipe Outlets, J. of Irrigation and Power, 41(3), 145-154 (1986) @No $ @ @ Verma D.V.S. and Goel A., Stilling Basins for Outlets Using Wedge Shaped Splitter Blocks, ASCE Journal of Irrigation and Drainage Engineering, 126(3), 179-184 (2000) @No $ @ @ Tiwari H.L., Goel A. and Gahlot V.K., Experimental Study of Sill Controlled Stilling Basins for Pipe Outlet, International Journal of Civil Engg. Research, 2(2), 107-117 (2011) @No $ @ @ Tiwari, H.L., Experimental Investigations of Hydraulic Energy Dissipator for Rectangular Pipe outlet, Ph.D. Thesis, MANIT Bhopal (2012) @No $ @ @ Verma D.V.S. and Goel, A., Development of Efficient stilling basins for pipe outlets, ASCE Journal of Irrigation and Drainage Eng., 129(3), 194-200 (2003) @No @Short Communication <#LINE#>Some New Results on T1, T2 and T4-AG-groupoids<#LINE#>I.@Ahmad,M.@Rashad,M.@Shah<#LINE#>64-66<#LINE#>11.ISCA-RJRS-2012-353.pdf<#LINE#>Department of Mathematics, University of Malakand, Khyber Pakhtunkhwa, PAKISTAN @ Department of Mathematics, Government Post Graduate College, Mardan, PAKISTAN <#LINE#>24/9/2012<#LINE#>27/10/2012<#LINE#> In this article we investigate some basic properties of newly discovered classes of AG-groupoid. We consider three classes that include 1 , 2 and 4 -AG-groupoids. We prove that every 4-AG-groupoid is Bol*-AG-groupoid. We further investigate that 1 and 4-AG-groupoids are paramedial and hence are left nuclear square AG-groupoids. We also prove that 1 and 4 are transitively commutative AG-groupoids and 1-AG-3-band is a semigroup. <#LINE#> @ @ Kazim M.A. and Naseerudin M., On almost semigroups Portugalian Mathematica, 36, 1, (1977) @No $ @ @ Holgate P., Groupoids satisfying a simple invertive law, Math. Stud., 61, 101-106 (1992) @No $ @ @ Cho J.R., Pusan, Jezek J. and Kepka T., Praha, Paramedial Groupoids, Czechoslovak Mathematical Journal, 49(124), (1996) @No $ @ @ Shah M., A theoretical and computational investigations of AG-groups, PhD thesis, Quaid-i-Azam University Islamabad, Pakistan (2012) @No $ @ @ Shah M., Ali A. and Ahmad I., On introduction of new classes of AG-groupoids, Res. j. of Recent Sci., 2(1), 67-70 (2013) @No $ @ @ Shah M., Ahmad I., A. Ali, Discovery of new classes of AG-groupoids, Res. J. Recent Sci. 1(11), 47-49 (2012) @No $ @ @ Ahmad I., Rashad M., and Shah M., Construction of some algebraic structures from each other, Int. Math. Forum, 7, 53-56, 2759-2766 (2012) @No $ @ @ Shah M., Ahmad I., A. Ali, On quasi-cancellativity of AG-groupoids, Int. J. Contemp. Math. Sciences, 7(42) 2065-2070 (2012) @No $ @ @ Naseeruddin M., Some studies on almost semigroups and flocks, Ph.D Thesis, The Aligarh Muslim University, India, (1970) @No $ @ @ Howie J.M., Fundamentals of Semigroup Theory, Clarendon Press, Oxford, (2003) @No $ @ @ Rashad M., Ahmad I., and Shah M., On relations between right alternative and nuclear square AG-groupoids, Int. Math. Forum, 8, (5), 237-243 (2013) @No @Review Paper <#LINE#>Vanadium Pentoxide Cathode Material for Fabrication of All Solid State Lithium-Ion Batteries - A Case Study<#LINE#>M.C.@Rao<#LINE#>67-73<#LINE#>12.ISCA-RJRS-2012-354.pdf<#LINE#> Department of Physics, Andhra Loyola College, Vijayawada – 520008, INDIA <#LINE#>25/9/2012<#LINE#>27/10/2012<#LINE#> Transition metal oxides have been a subject of research in recent years in view of their fundamental and technological aspects. Among these, vanadium creates many compounds with oxygen; these have different structural, optical and chemical properties. Vanadium pentoxide (V2O5) is a thermodynamically stable form which exhibits electrochromic properties. A lot of recent research has been focused on the synthesis and fabrication of nanostructured vanadium oxides to mitigate the slow electrochemical kinetics with high specific surface area and short diffusion distance. Vanadium pentoxide with a layered structure is promising for smart window applications. V2O5 crystallizes with an orthorhombic unit cell and belongs to Pmnm space group with lattice parameter a = 11.510 , b = 3.563 , c = 4.369 , where the b and c are often interchanged. The stoichiometry of V2O5 is considered as deformed octahedral VO6 which serves as the building block of the V2O5 structure. As a thin film, it exhibits multi colored electrochromism and has high potential for use in electrochromic display devices, color filters and other optical devices. Bulk and thin film V2O5 with vandal oxygen vacancies have been used as an oxidation catalyst. This paper deals with the detailed technological aspects of properties, different structures of V2O5 as candidate cathode material for the fabrication of all solid state lithium ion batteries with wide applications of V2O5 films as electrochromic cells and gas sensors. <#LINE#> @ @ Karunakaran C. and Senthilvelan S.J., Colloid Interface Sci., 289, 466-472 (2005) @No $ @ @ Wang Y. and Cao G., J. Chem. Mater., 18, 2787-2793 (2006) @No $ @ @ Whittingham M.S., J. Electrochem. Soc., 123, 315-322 (1976) @No $ @ @ Watanabe T., Ikeda Y., Ono T., Hibino M., Hosoda M., Sakai K. and Kudo T., Solid State Ionics, 151, 313 (2002) @No $ @ @ Wang Y. and Cao G.Z., J. Electrochim. Acta., 51, 4865 (2006) @No $ @ @ Wang Y. and Cao G.Z., J. Chem. Mater., 18, 2787 (2006) @No $ @ @ Takahashi K., Limmer S.J., Wang Y. and Cao G.Z., J. Appl. Phys., 44, 662 (2005) @No $ @ @ Navone C., Baddour-Hadjean R., Pereira-Ramos J.P. and Salot R., J. Electrochem. Soc., 152, 1790 (2005) @No $ @ @ Giorgetti M., Berrettoni M. and Smyrl W.H., J. Chem. Mater., 19, 5991 (2007) @No $ @ @ Coustier F., Hill J., Owens B.B., Passerini S. and Smyrl W.H., J. Electrochem. Soc., 146, 1355 (1999) @No $ @ @ Sarkar P. and Nicholso P.S., J. Am. Ceram. Soc., 79, 1987 (1996) @No $ @ @ Gao X., Bare S.R., Weckhuysen B.M. and Wachs I.E., J. Phys. Chem. B 102 10842 (1998) @No $ @ @ Catana G., Ramachandra Rao R., Weckhuysen B.M., vander Voort P., Vansant E. and Schoonheydt R., J. Phys. Chem. B 102, 8005 (1998) @No $ @ @ Whittingham M.S., Chem. ReV., 104, 4271 (2004) @No $ @ @ Whittingham M.S., Song Y., Lutta S., Zavalij P.Y. and Chernova N.A., J. Mater. Chem., 15, 3362 (2005) @No $ @ @ Ying Wang and Guozhong Cao, Synthesis and Enhanced Intercalation Properties of Nanostructured Vanadium Oxides, J. Chem. Mater., 18, 2787-2804 (2008) @No $ @ @ Schoiswohl J., Surnev S., Netzer F.P. and Kresse G., Vanadium oxide nanostructures from zero- to three-dimensional, J. Phys. Condens. Matter., 18, R1–R14 (2006) @No $ @ @ Crespi A., Schmidt C., Norton J., Chen K. and Skarstad P. J. Electrochem. Soc., A 30, 274-231 (2001) @No $ @ @ Morcrette M., Rozier P., Dupont L., Mugnier E., Sannier L. and Galy, J. Tarascon, J.M. Nat. Mater., 2, 755 (2003) @No $ @ @ Morcrette M., Martin P., Rozier P., Vezin H., Chevallier F., Laffont L., Poizot P. and Tarascon, J. M. Chem. Mater., 17, 418 (2005) @No $ @ @ Karunakaran, C.; Senthilvelan, S. J. Colloid Interface Sci., 289, 466 (2005) @No $ @ @ Snow E. S., Perkins F. K., Houser E. J., Badescu S. C. and Reinecke T. L., Science 307, 1942 (2005) @No $ @ @ Ying Wang, Katsunori Takahashi, Kyoungho Lee and Guozhong Cao., Nanostructured Vanadium Oxide Electrodes for Enhanced Lithium-Ion Intercalation, Adv. Funct. Mater., 16, 1133-1144 (2006) @No $ @ @ Baba M., Kumagai N., Kobayashi H., Nakano O., and Nishidate K., Fabrication Electrochemical Characteristics of All-Solid-State Lithium-Ion Batteries Using V2O5 Thin Films for Both Electrodes, Electrochemical and Solid-State Letters, 2(7), 320-322 (1999) @No $ @ @ Wang Y., Shang H. and Chou, Cao T., J. Phys. Chem. B 109, 11361(2005) @No $ @ @ Cao G. Z., J. Phys. Chem. B 108, 19921 (2004) @No $ @ @ Lee K., Wang Y. and Cao G. Z., J. Phys. Chem., 109, 16700 (2005) @No $ @ @ Takahashi K., Limmer S. J., Wang Y. and Cao G. Z., J. Phys. Chem. B 108, 9795 (2004) @No <#LINE#>The Impact of Financial Liberalization on the Credit System of Pakistan: Historical Perspective<#LINE#>Afzal@Ayesha,Mirza@Nawazish<#LINE#>74-80<#LINE#>13.ISCA-RJRS-2012-417.pdf<#LINE#> Lahore School of Economics, PAKISTAN <#LINE#>12/11/2012<#LINE#>21/12/2012<#LINE#> This paper provides an assessment and evaluation of impact of financial reforms on the structure of credit system of Pakistan. The analysis covers reform period of decade of 1990s, and post reform period of 2000-2007. Financial reforms have involved a paradigm shift in policy regime affecting changes in the structure of credit system, and governing its operations. The key factor has been a shift from nationalized financial system governed by administrative fiat to a privatized system whose operations are governed by deregulated and largely market based system. As a result the liberalized credit system intensified borrower concentration to the neglect of priority sectors. <#LINE#> @ @ Afzal A. and Mirza N., Size, Diversification and Risk: Preliminary Evidence from Commercial Banks in Pakistan, Pakistan Journal of Commerce and Social Sciences, 6(2), Fothcoming (2012) @No $ @ @ Afzal A. and Mirza N., Interest Rate Spreads in an Emerging Economy: The Case of Pakistan’s Commercial Banking Sector, Economic Research, Forthcoming, (2012) @No $ @ @ Faruqi S., Pakistan’s Financial System. 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Banking System Review, SBP Publications (1990 - 2000), (2000) @No <#LINE#>A Review on Job Stressor in the Perspective of Health Care Industry<#LINE#>Long@ChoiSang,Jusoh@Ahmad,AkintundeAjagbe@Musibau,Ghee@LimCheng<#LINE#>81-86<#LINE#>14.ISCA-RJRS-2012-425.pdf<#LINE#>2 1Faculty of Management & HRD, Universiti Teknologi Malaysia, Johor Bahru, MALAYSIA @ Nottingham Business School, Nottingham Trent University, UK <#LINE#>22/11/2012<#LINE#>6/12/2012<#LINE#> This paper is about gaining a better understanding of what types of situations cause stress in health care providers and how that stress affects job performance. The five key independent variables are workload, procedural injustice, role stress, work-family conflict, and physical environment. The purpose of this study is to identify the relationship between the job stressor such as workload, procedural injustice, role ambiguity, work-family conflict, and physical environment towards job performance. <#LINE#> @ @ Ross C., Literature review for nursing stress interventions. Retrieved November 11, 2008, from http://ezinearticles.com/?Literature-Review-For-Nursing-Stress-Interventions&id=1534683 (2008) @No $ @ @ Bakibinga P., Forbech V. F. H. and Mittelmark M., Factors Contributing to Job Engagement in Ugandan Nurses and Midwives International Scholarly Research Network ISRN Public Health Volume, Article ID 372573, 9 pages doi:10.5402/2012/372573 (2012) @No $ @ @ Freudenberger H. J., Stress and burnout and their implication in the work environment. In: Stellman, J. M. (Editior-in-chief). Encyclopaedia of occupational health and safety. Geneva: International Labour Office, (1998) @No $ @ @ Schluter P. J., Turner C., Huntington A.D., Bain C. J. and Mcclure R. 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Retrieved 16 August, 2008, from http://www.rwjf.org/files/publications/other/RoleofthePhysicalEnvironment.pdf, (2004) @No @Research Article <#LINE#>Bone Mineral Density Correlation against Bone Radiograph Texture Analysis: An Alternative Approach<#LINE#>Shaikh@AbdulBasit,Sarim@Muhammad,Raffat@SheikhKashif,Mansoor@Khan,Chinoy@Amin<#LINE#>87-91<#LINE#>15.ISCA-RJRS-2012-438.pdf<#LINE#>Department of Computer Science and I.T, Federal Urdu University of Arts, Sciences and Technology, Karachi, PAKISTAN @ The Indus Hospital, Korangi Creek, Karachi, PAKISTAN <#LINE#>1/12/2012<#LINE#>18/1/2013<#LINE#> Osteoporosis is the “Silent disease” in which the microarchitecture of bones becomes weak due to the low bone mass density. This common public health problem has lack of symptoms, and at the moment can only be diagnosed using a technique called dual-energy x-ray absorptiometry (DEXA). The DEXA scan of a bone provides bone mineral density (BMD), which is compared against the standard BMD values for diagnoses. The availability of DEXA machine in a third world country like Pakistan is an issue because of its high cost and the high percentage of population living in rural areas with limited health care facilities. The aim of this paper is to review the published work on this subject and suggest a solution that aids early diagnosis of osteoporosis using x-ray radiographs only. 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