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<ArticleSet>
<Article>
<Journal>
				<PublisherName>Iranian Mathematical Society (IMS)</PublisherName>
				<JournalTitle>Bulletin of the Iranian Mathematical Society</JournalTitle>
				<Issn>1017-060X</Issn>
				<Volume>38</Volume>
				<Issue>4</Issue>
				<PubDate PubStatus="epublish">
					<Year>2012</Year>
					<Month>12</Month>
					<Day>15</Day>
				</PubDate>
			</Journal>
<ArticleTitle>Smarandache algebras and their subgroups</ArticleTitle><FirstPage>1063</FirstPage>
			<LastPage>1077</LastPage>
			<Language>en</Language>
<AuthorList>
<Author>
					<FirstName>P </FirstName>
					<LastName>Allen</LastName>
					<Affiliation>University of  Alabama</Affiliation>
				</Author>
<Author>
					<FirstName>H. S.</FirstName>
					<LastName>Kim</LastName>
					<Affiliation>Hanyang University and Research Institute for Natural Sciences</Affiliation>
				</Author>
<Author>
					<FirstName>J </FirstName>
					<LastName>Neggers</LastName>
					<Affiliation>University of  Alabama</Affiliation>
				</Author>
</AuthorList>
			<History>
				<PubDate PubStatus="received">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>16</Day>
				</PubDate>
			</History>
		<Abstract><![CDATA[In this paper we define S algebras and show that every finite group can be found in some S algebra.  We define and study the S degree of a finite group and determine the S degree of several classes of finite groups such as cyclic groups, elementary abelian $p$-groups, and dihedral groups $D_p$.]]></Abstract>
		<ObjectList>
		</ObjectList>
</Article>
</ArticleSet>