Tax Innovation, Administration and Revenue Generation in Nigeria: Case of Cross River State

Taxation as a potent fiscal policy instrument through which infrastructures and social services that drive the development process of any society has been ineffective in Nigeria. The adoption of appropriate measures is, however, a requirement for the generation of adequate tax revenue. This study set out to investigates efficiency and effectiveness in the administration of tax in Nigeria, using Cross River State as a case-study. The methodology to achieve this objective is a qualitative technique using structured questionnaires to survey the three senatorial districts in the state; the central limit theory is adopted as our analytical technique. Result showed a significant degree of inefficiency in the administration of taxes. It is recommended that periodic review and update of tax policy will bring innovation and effectiveness in the administration of taxes. Also proper appropriation of tax revenue will drive development in needed infrastructural and social services.

Lateral Behavior of Concrete

Lateral expansion is a factor defining the level of confinement in reinforced concrete columns. Therefore, predicting the lateral strain relationship with axial strain becomes an important issue. Measuring lateral strains in experiments is difficult and only few report experimental lateral strains. Among the existing analytical formulations, two recent models are compared with available test results in this paper with shortcomings highlighted. A new analytical model is proposed here for lateral strain axial strain relationship and is based on the supposition that the concrete behaves linear elastic in the early stages of loading and then nonlinear hardening up to the peak stress and then volumetric expansion. The proposal for the lateral strain axial strain relationship after the peak stress is mainly based on the hypothesis that the plastic lateral strain varies linearly with the plastic axial strain and it is shown that this is related to the lateral confinement level.

Perturbation Based Search Method for Solving Unconstrained Binary Quadratic Programming Problem

This paper presents a perturbation based search method to solve the unconstrained binary quadratic programming problem. The proposed algorithm was tested with some of the standard test problems and the results are reported for 10 instances of 50, 100, 250, & 500 variable problems. A comparison of the performance of the proposed algorithm with other heuristics and optimization software is made. Based on the results, it was found that the proposed algorithm is computationally inexpensive and the solutions obtained match the best known solutions for smaller sized problems. For larger instances, the algorithm is capable of finding a solution within 0.11% of the best known solution. Apart from being used as a stand-alone method, this algorithm could also be incorporated with other heuristics to find better solutions.

Information Retrieval: Improving Question Answering Systems by Query Reformulation and Answer Validation

Question answering (QA) aims at retrieving precise information from a large collection of documents. Most of the Question Answering systems composed of three main modules: question processing, document processing and answer processing. Question processing module plays an important role in QA systems to reformulate questions. Moreover answer processing module is an emerging topic in QA systems, where these systems are often required to rank and validate candidate answers. These techniques aiming at finding short and precise answers are often based on the semantic relations and co-occurrence keywords. This paper discussed about a new model for question answering which improved two main modules, question processing and answer processing which both affect on the evaluation of the system operations. There are two important components which are the bases of the question processing. First component is question classification that specifies types of question and answer. Second one is reformulation which converts the user's question into an understandable question by QA system in a specific domain. The objective of an Answer Validation task is thus to judge the correctness of an answer returned by a QA system, according to the text snippet given to support it. For validating answers we apply candidate answer filtering, candidate answer ranking and also it has a final validation section by user voting. Also this paper described new architecture of question and answer processing modules with modeling, implementing and evaluating the system. The system differs from most question answering systems in its answer validation model. This module makes it more suitable to find exact answer. Results show that, from total 50 asked questions, evaluation of the model, show 92% improving the decision of the system.

Paradigm and Paradox: Knowledge Management and Business Ethics

Knowledge management (KM) is generally considered to be a positive process in an organisation, facilitating opportunities to achieve competitive advantage via better quality information handling, compilation of expert know-how and rapid response to fluctuations in the business environment. The KM paradigm as portrayed in the literature informs the processes that can increase intangible assets so that corporate knowledge is preserved. However, in some instances, knowledge management exists in a universe of dynamic tension among the conflicting needs to respect privacy and intellectual property (IP), to guard against data theft, to protect national security and to stay within the laws. While the Knowledge Management literature focuses on the bright side of the paradigm, there is also a different side in which knowledge is distorted, suppressed or misappropriated due to personal or organisational motives (the paradox). This paper describes the ethical paradoxes that occur within the taxonomy and deontology of knowledge management and suggests that recognising both the promises and pitfalls of KM requires wisdom.

Approximations to the Distribution of the Sample Correlation Coefficient

Given a bivariate normal sample of correlated variables, (Xi, Yi), i = 1, . . . , n, an alternative estimator of Pearson’s correlation coefficient is obtained in terms of the ranges, |Xi − Yi|. An approximate confidence interval for ρX,Y is then derived, and a simulation study reveals that the resulting coverage probabilities are in close agreement with the set confidence levels. As well, a new approximant is provided for the density function of R, the sample correlation coefficient. A mixture involving the proposed approximate density of R, denoted by hR(r), and a density function determined from a known approximation due to R. A. Fisher is shown to accurately approximate the distribution of R. Finally, nearly exact density approximants are obtained on adjusting hR(r) by a 7th degree polynomial.

Characterization and Modeling of Packet Loss of a VoIP Communication

In this work, a characterization and modeling of packet loss of a Voice over Internet Protocol (VoIP) communication is developed. The distributions of the number of consecutive received and lost packets (namely gap and burst) are modeled from the transition probabilities of two-state and four-state model. Measurements show that both models describe adequately the burst distribution, but the decay of gap distribution for non-homogeneous losses is better fit by the four-state model. The respective probabilities of transition between states for each model were estimated with a proposed algorithm from a set of monitored VoIP calls in order to obtain representative minimum, maximum and average values for both models.

Statistical Approach to Basis Function Truncation in Digital Interpolation Filters

In this paper an alternative analysis in the time domain is described and the results of the interpolation process are presented by means of functions that are based on the rule of conditional mathematical expectation and the covariance function. A comparison between the interpolation error caused by low order filters and the classic sinc(t) truncated function is also presented. When fewer samples are used, low-order filters have less error. If the number of samples increases, the sinc(t) type functions are a better alternative. Generally speaking there is an optimal filter for each input signal which depends on the filter length and covariance function of the signal. A novel scheme of work for adaptive interpolation filters is also presented.

Performance Analysis of an Adaptive Threshold Hybrid Double-Dwell System with Antenna Diversity for Acquisition in DS-CDMA Systems

In this paper, we consider the analysis of the acquisition process for a hybrid double-dwell system with antenna diversity for DS-CDMA (direct sequence-code division multiple access) using an adaptive threshold. Acquisition systems with a fixed threshold value are unable to adapt to fast varying mobile communications environments and may result in a high false alarm rate, and/or low detection probability. Therefore, we propose an adaptively varying threshold scheme through the use of a cellaveraging constant false alarm rate (CA-CFAR) algorithm, which is well known in the field of radar detection. We derive exact expressions for the probabilities of detection and false alarm in Rayleigh fading channels. The mean acquisition time of the system under consideration is also derived. The performance of the system is analyzed and compared to that of a hybrid single dwell system.

Performance Evaluation of ROI Extraction Models from Stationary Images

In this paper three basic approaches and different methods under each of them for extracting region of interest (ROI) from stationary images are explored. The results obtained for each of the proposed methods are shown, and it is demonstrated where each method outperforms the other. Two main problems in ROI extraction: the channel selection problem and the saliency reversal problem are discussed and how best these two are addressed by various methods is also seen. The basic approaches are 1) Saliency based approach 2) Wavelet based approach 3) Clustering based approach. The saliency approach performs well on images containing objects of high saturation and brightness. The wavelet based approach performs well on natural scene images that contain regions of distinct textures. The mean shift clustering approach partitions the image into regions according to the density distribution of pixel intensities. The experimental results of various methodologies show that each technique performs at different acceptable levels for various types of images.

Maintenance of Philosophical, Humanistic and Religious Values of Security of the Kazakh Nation

People have always needed to believe in some supernatural power, which could explain nature phenomena. Different kinds of religions like Christianity, Hinduism, Islam, Buddhism have thought believers in all world, how to behave themselves. We think the most important role of religion in modern society most important role of religion in modern society is safety of the People. World and traditional religion played a prominent role in the socio-cultural progress, and in the development of man as a spiritual being. At the heart of religious morals the belief in god and responsibility before it lies and specifies religious and ethical values and categories . The religion is based on ethical standards historically developed by society, requirements and concepts, but it puts all social and moral relations of the person in dependence on religious values. For everything that the believer makes on a debt or a duty, he bears moral responsibility before conscience, people and god. The concept of value of religious morals takes the central place because the religion from all forms of public consciousness most values is painted as it is urged to answer vital questions. Any religion not only considers questions of creation of the world, sense of human existence, relationship of god and the person, but also offers the ethical concept, develops rules of behavior of people. The religion a long time dominated in the history of culture, and during this time created a set of cultural and material values. The identity of Kazakh culture can be defined as a Cultural identity traditional ,national identity and the identity values developed by Kazakh people in process of cultural-historical development, promoting formation of Kazakh culture identity on public consciousness. Identity is the historical process but always the tradition exists in it as a component of stability, as a component of self that what this identity formed .

Optimizing the Design of Radial/Axial PMSM and SRM used for Powered Wheel-Chairs

the paper presents the optimization results for several electrical machines dedicated for powered electric wheel-chairs. The optimization, using the Hook-Jeeves algorithm, was employed based on a design approach which takes into consideration the road conditions. Also, through numerical simulations (based on finite element method), the analytical approach was validated. The optimization approach gave satisfactory results and the best suited variant was chosen for the motorization of the wheel-chair.

Design a Biodegradable Hydrogel for Drug Delivery System

In this article, we synthesize a novel chitosan -based superabsorbent hydrogel via graft copolymerization of mixtures acrylic acid (AA) and N-vinyl pyrollidon onto chitosan backbones. The polymerization reaction was carried out in an aqueous medium and in the presence of ammonium persulfate (APS) as an initiator and N,N'-methylene bisacrylamide (MBA) as a crosslinker.The hydrogel structures were confirmed by FTIR spectroscopy. The swelling behavior of these absorbent polymers was also investigated in various salt solutions. Results indicated that the swelling capacity decreased with an increase in the ionic strength of the swelling medium. Furthermore, the swelling of superabsorbing hydrogels was examined in solutions with pH values ranging between 1.0 and 13.0. It showed a reversible pH-responsive behavior at pHs 2.0 and 8.0. This on-off switching behavior makes the synthesized hydrogels as an excellent candidate for controlled delivery of bioactive agents.

A Discriminatory Rewarding Mechanism for Sybil Detection with Applications to Tor

This paper presents an economic game for sybil detection in a distributed computing environment. Cost parameters reflecting impacts of different sybil attacks are introduced in the sybil detection game. The optimal strategies for this game in which both sybil and non-sybil identities are expected to participate are devised. A cost sharing economic mechanism called Discriminatory Rewarding Mechanism for Sybil Detection is proposed based on this game. A detective accepts a security deposit from each active agent, negotiates with the agents and offers rewards to the sybils if the latter disclose their identity. The basic objective of the detective is to determine the optimum reward amount for each sybil which will encourage the maximum possible number of sybils to reveal themselves. Maintaining privacy is an important issue for the mechanism since the participants involved in the negotiation are generally reluctant to share their private information. The mechanism has been applied to Tor by introducing a reputation scoring function.

“FGM is with us Everyday“ Women and Girls Speak out about Female Genital Mutilation in the UK

There is inadequate information on the practice of female genital mutilation (FGM) in the UK, and there are often myths and perceptions within communities that influence the effectiveness of prevention programmes. This means it is difficult to address the trends and changes in the practice in the UK. To this end, FORWARD undertook novel and innovative research using the Participatory Ethnographic and Evaluative Research (PEER) method to explore the views of women from Eritrea, Sudan, Somalia and Ethiopia that live in London and Bristol (two UK cities). Women-s views, taken from PEER interviews, reflected reasons for continued practice of FGM: marriageability, the harnessing and control of female sexuality, and upholding traditions from their countries of origin. It was also clear that the main supporters of the practice were believed to be older women within families and communities. Women described the impact FGM was having on their lives as isolating. And although it was clearly considered a private and personal matter, they developed a real sense of connection with their peers within the research process. The women were overwhelmingly positive about combating the practice, although they believed it would probably take a while before it ends completely. They also made concrete recommendations on how to improve support services for women affected by FGM: Training for professionals (particularly in healthcare), increased engagement with, and outreach to, communities, culturally appropriate materials and information made available and accessible to communities, and more consequent implementation of legislation. Finally, the women asked for more empathy and understanding, particularly from health professionals. Rather than presenting FGM as a completely alien and inconceivable practice, it may help for those looking into these women-s lives and working with them to understand the social and economic context in which the practice takes place.

A Novel Hopfield Neural Network for Perfect Calculation of Magnetic Resonance Spectroscopy

In this paper, an automatic determination algorithm for nuclear magnetic resonance (NMR) spectra of the metabolites in the living body by magnetic resonance spectroscopy (MRS) without human intervention or complicated calculations is presented. In such method, the problem of NMR spectrum determination is transformed into the determination of the parameters of a mathematical model of the NMR signal. To calculate these parameters efficiently, a new model called modified Hopfield neural network is designed. The main achievement of this paper over the work in literature [30] is that the speed of the modified Hopfield neural network is accelerated. This is done by applying cross correlation in the frequency domain between the input values and the input weights. The modified Hopfield neural network can accomplish complex dignals perfectly with out any additinal computation steps. This is a valuable advantage as NMR signals are complex-valued. In addition, a technique called “modified sequential extension of section (MSES)" that takes into account the damping rate of the NMR signal is developed to be faster than that presented in [30]. Simulation results show that the calculation precision of the spectrum improves when MSES is used along with the neural network. Furthermore, MSES is found to reduce the local minimum problem in Hopfield neural networks. Moreover, the performance of the proposed method is evaluated and there is no effect on the performance of calculations when using the modified Hopfield neural networks.

Computational Identification of Bacterial Communities

Stable bacterial polymorphism on a single limiting resource may appear if between the evolved strains metabolic interactions take place that allow the exchange of essential nutrients [8]. Towards an attempt to predict the possible outcome of longrunning evolution experiments, a network based on the metabolic capabilities of homogeneous populations of every single gene knockout strain (nodes) of the bacterium E. coli is reconstructed. Potential metabolic interactions (edges) are allowed only between strains of different metabolic capabilities. Bacterial communities are determined by finding cliques in this network. Growth of the emerged hypothetical bacterial communities is simulated by extending the metabolic flux balance analysis model of Varma et al [2] to embody heterogeneous cell population growth in a mutual environment. Results from aerobic growth on 10 different carbon sources are presented. The upper bounds of the diversity that can emerge from single-cloned populations of E. coli such as the number of strains that appears to metabolically differ from most strains (highly connected nodes), the maximum clique size as well as the number of all the possible communities are determined. Certain single gene deletions are identified to consistently participate in our hypothetical bacterial communities under most environmental conditions implying a pattern of growth-condition- invariant strains with similar metabolic effects. Moreover, evaluation of all the hypothetical bacterial communities under growth on pyruvate reveals heterogeneous populations that can exhibit superior growth performance when compared to the performance of the homogeneous wild-type population.

Design of a 5-Joint Mechanical Arm with User-Friendly Control Program

This paper describes the design concepts and implementation of a 5-Joint mechanical arm for a rescue robot named CEO Mission II. The multi-joint arm is a five degree of freedom mechanical arm with a four bar linkage, which can be stretched to 125 cm. long. It is controlled by a teleoperator via the user-friendly control and monitoring GUI program. With Inverse Kinematics principle, we developed the method to control the servo angles of all arm joints to get the desired tip position. By clicking the determined tip position or dragging the tip of the mechanical arm on the computer screen to the desired target point, the robot will compute and move its multi-joint arm to the pose as seen on the GUI screen. The angles of each joint are calculated and sent to all joint servos simultaneously in order to move the mechanical arm to the desired pose at once. The operator can also use a joystick to control the movement of this mechanical arm and the locomotion of the robot. Many sensors are installed at the tip of this mechanical arm for surveillance from the high level and getting the vital signs of victims easier and faster in the urban search and rescue tasks. It works very effectively and easy to control. This mechanical arm and its software were developed as a part of the CEO Mission II Rescue Robot that won the First Runner Up award and the Best Technique award from the Thailand Rescue Robot Championship 2006. It is a low cost, simple, but functioning 5-Jiont mechanical arm which is built from scratch, and controlled via wireless LAN 802.11b/g. This 5-Jiont mechanical arm hardware concept and its software can also be used as the basic mechatronics to many real applications.

Cursor Position Estimation Model for Virtual Touch Screen Using Camera

Virtual touch screen using camera is an ordinary screen which uses a camera to imitate the touch screen by taking a picture of an indicator, e.g., finger, which is laid on the screen, converting the indicator tip position on the picture to the position on the screen, and moving the cursor on the screen to that position. In fact, the indicator is not laid on the screen directly, but it is intervened by the cover at some intervals. In spite of this gap, if the eye-indicator-camera angle is not large, the mapping from the indicator tip positions on the image to the corresponding cursor positions on the screen is not difficult and could be done with a little error. However, the larger the angle is, the bigger the error in the mapping occurs. This paper proposes cursor position estimation model for virtual touch screen using camera which could eliminate this kind of error. The proposed model (i) moves the on-screen pilot cursor to the screen position which locates on the screen at the position just behind the indicator tip when the indicator tip has been looked from the camera position, and then (ii) converts that pilot cursor position to the desirable cursor position (the position on the screen when it has been looked from the user-s eye through the indicator tip) by using the bilinear transformation. Simulation results show the correctness of the estimated cursor position by using the proposed model.

Noise-Improved Signal Detection in Nonlinear Threshold Systems

We discuss the signal detection through nonlinear threshold systems. The detection performance is assessed by the probability of error Per . We establish that: (1) when the signal is complete suprathreshold, noise always degrades the signal detection both in the single threshold system and in the parallel array of threshold devices. (2) When the signal is a little subthreshold, noise degrades signal detection in the single threshold system. But in the parallel array, noise can improve signal detection, i.e., stochastic resonance (SR) exists in the array. (3) When the signal is predominant subthreshold, noise always can improve signal detection and SR always exists not only in the single threshold system but also in the parallel array. (4) Array can improve signal detection by raising the number of threshold devices. These results extend further the applicability of SR in signal detection.