Abstract: 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.
Abstract: 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.
Abstract: Pyritisation halos are identified in weathering crusts and unconsolidated formations at five locations within large fault structure of the Urals’ eastern slope. Electron microscopy reveals the presence of inclusions and growths on pyrite faces – normally on cubic pyrite with striations, or combinations of cubes and other forms. Following neogenesis types are established: native elements and intermetallic compounds (including gold and silver), halogenides, sulphides, sulfosalts, tellurides, sulphotellurides,
selenides, tungstates, sulphates, phosphates, carbon-based substances. Direct relationship is noted between amount and diversity of such mineral phases, and proximity to and scale of ore-grade mineralization. Gold and silver, both in native form and within tellurides, presence of lead (galena, native lead), native tungsten, and, possibly, molybdenite and sulfosalts can indicate gold-bearing formations. First find of native tungsten in the Urals is for the first time – in crystallised and druse-like form. Link is suggested between unusual mineralization and “reducing” hydrothermal fluids from deep-seated faults at later stages of Urals’ reactivation.
Abstract: The following study aims to outline, whether the
perceptions of entrepreneurs about their entrepreneurial activities and
the underlying meanings of their activities are universal or whether
they vary systematically across cultures. In contrast to previous
studies, the phenomenographical approach and the resulting findings
of this study provide new insights into what constitutes
entrepreneurship by drawing an inference from the perceptions of
entrepreneurs in the United States and in Germany. Culture is shown
to have an important impact on entrepreneurship, since the
underlying meanings of entrepreneurship vary significantly among
the two sample groups. Furthermore, the study sheds more light on
the culturally contingent 'why' of entrepreneurship by looking at the
internal motivations of individuals instead of exclusively focusing on
character traits or external influences of the respective economic
environments.
Abstract: This paper discusses the implementation of the Kalman
Filter along with the Global Positioning System (GPS) for indoor
robot navigation. Two dimensional coordinates is used for the map
building, and refers to the global coordinate which is attached to the
reference landmark for position and direction information the robot
gets. The Discrete Kalman Filter is used to estimate the robot position,
project the estimated current state ahead in time through time update
and adjust the projected estimated state by an actual measurement at
that time via the measurement update. The navigation test has been
performed and has been found to be robust.
Abstract: In the self-stabilizing algorithmic paradigm, each node has a local view of the system, in a finite amount of time the system converges to a global state with desired property. In a graph G =
(V, E), a subset S C V is a 2-packing if Vi c V: IN[i] n SI
Abstract: This work investigated the steady state and dynamic
simulation of a fixed bed industrial naphtha reforming reactors. The
performance of the reactor was investigated using a heterogeneous
model. For process simulation, the differential equations are solved
using the 4th order Runge-Kutta method .The models were validated
against measured process data of an existing naphtha reforming plant.
The results of simulation in terms of components yields and
temperature of the outlet were in good agreement with empirical data.
The simple model displays a useful tool for dynamic simulation,
optimization and control of naphtha reforming.
Abstract: In this paper, we proposed the robust mobile object
detection method for light effect in the night street image block based
updating reference background model using block state analysis.
Experiment image is acquired sequence color video from steady
camera. When suddenly appeared artificial illumination, reference
background model update this information such as street light, sign
light. Generally natural illumination is change by temporal, but
artificial illumination is suddenly appearance. So in this paper for
exactly detect artificial illumination have 2 state process. First process
is compare difference between current image and reference
background by block based, it can know changed blocks. Second
process is difference between current image-s edge map and reference
background image-s edge map, it possible to estimate illumination at
any block. This information is possible to exactly detect object,
artificial illumination and it was generating reference background
more clearly. Block is classified by block-state analysis. Block-state
has a 4 state (i.e. transient, stationary, background, artificial
illumination). Fig. 1 is show characteristic of block-state respectively
[1]. Experimental results show that the presented approach works well
in the presence of illumination variance.
Abstract: This paper explores the features of political economy in the dynamics of representative politics in India. Politics is seen as enhancing economic benefits through acquiring and maintenance of power in the realm of democratic set up. The system of representation is riddled with competitive populism. Emerging leaders and parties are forced to accommodate their ideologies in coping with competitive politics. Electoral politics and voting behaviour reflect series of influences mooted by the politicians. Voters are accustomed to expect benefits outs of state exchequer. The electoral competitors show a changing phase of investment and return policy. Every elector has to spend and realize his costs in his tenure. In the case of defeated electors, even the cost recovery is not possible directly; there are indirect means to recover their costs. The series of case studies show the method of party funding, campaign financing, electoral expenditure, and cost recovery. Regulations could not restrict the level of spending. Several cases of disproportionate accumulation of wealth by the politicians reveal that money played a major part in electoral process. The political economy of representative politics hitherto ignores how a politician spends and recovers his cost and multiples his wealth. To be sure, the acquiring and maintenance of power is to enhance the wealth of the electors.
Abstract: It is well known that enhancing interfacial adhesion
between inorganic filler and matrix resin in a composite lead to
favorable properties such as excellent mechanical properties, high
thermal resistance, prominent electric insulation, low expansion
coefficient, and so on. But it should be avoided that much excess of
coupling agent is reacted due to a negative impact of their final
composite-s properties. There is no report to achieve classification of
the bonding state excepting investigation of coating layer thickness.
Therefore, the analysis of the bonding state of the coupling agent
reacted with the filler surface such as BN particles with less functional
group and silica particles having much functional group was
performed by thermal gravimetric analysis and pyrolysis GC/MS. The
reacted number of functional groups on the silane-coupling agent was
classified as a result of the analysis. Thus, we succeeded in classifying
the reacted number of the functional groups as a result of this study.
Abstract: E-services have significantly changed the way of
doing business in recent years. We can, however, observe poor use of
these services. There is a large gap between supply and actual eservices
usage. This is why we started a project to provide an
environment that will encourage the use of e-services. We believe
that only providing e-service does not automatically mean consumers
would use them. This paper shows the origins of our project and its
current position. We discuss the decision of using semantic web
technologies and their potential to improve e-services usage. We also
present current knowledge base and its real-world classification. In the paper, we discuss further work to be done in the project. Current
state of the project is promising.
Abstract: Personnel protection devices are cardinal in safety hazard applications. They are widely used in home, office and in industry environments to reduce the risk of lethal shock to human being and equipment safety. This paper briefly reviews various personnel protection devices also describes the basic working principle of conventional ground fault circuit interrupter (GFCI) or ground fault isolator (GFI), its disadvantages and ways to overcome the disadvantages with solid-state relay (SSR) based GFI with ultrafast response up on fault implemented in printed circuit board. This solid state GFI comprises discrete MOSFET based alternating current (AC) switches, linear optical amplifier, photovoltaic isolator and sense resistor. In conventional GFI, current transformer is employed as a sensing element to detect the difference in current flow between live and neutral conductor. If there is no fault in equipment powered through GFI, due to insulation failure of internal wires and windings of motors, both live and neutral currents will be equal in magnitude and opposite in phase.
Abstract: The purpose of this study was to find out the
effectiveness of neurological impress method and repeated reading
technique on reading fluency of children with learning disabilities.
Thirty primary four pupils in three public primary schools
participated in the study. There were two experimental groups and a
control. This research employed a 3 by 2 factorial matrix and the
participants were taught for one session. Two hypotheses were
formulated to guide the research. T-test was used to analyse the data
gathered, and data analysis revealed that pupils exposed to the two
treatment strategies had improvement in their reading fluency. It was
recommended that the two strategies used in the study can be used to
intervene in reading fluency problems in children with learning
disabilities.
Abstract: In this content analysis research note the aim was to explore to how sustainability and especially environmental issues are conveyed into environmental items in annual reports and disclosures. As The Global Reporting Initiative (GRI) is a globally wide multistakeholder process, the enterprises using voluntarily GRI framework are considered to be aware of sustainability and environmental concerns. The findings were that although these enterprises included in an environmentally sensitive industry sector and had special capabilities to consider environmental issues there were few GRIreporting enterprises presented substantially detailed environmental items in audited financial statements. There were only slight differences between publishing years 2008 and 2009 - the beginning years of economic turmoil. The environmental issues seemed not to be considered substantial enough for financial reporting as a basis for concerning investment or voting decisions.
Abstract: This paper describes a concept of stereotype student
model in adaptive knowledge acquisition e-learning system. Defined
knowledge stereotypes are based on student's proficiency level and
on Bloom's knowledge taxonomy. The teacher module is responsible
for the whole adaptivity process: the automatic generation of
courseware elements, their dynamic selection and sorting, as well as
their adaptive presentation using templates for statements and
questions. The adaptation of courseware is realized according to
student-s knowledge stereotype.
Abstract: The effect of chemical treatment in CdCl2 on the
compositional changes and defect structures of potentially useful ZnS
solar cell thin films prepared by vacuum deposition method was
studied using the complementary Rutherford backscattering (RBS)
and Thermoluminesence (TL) techniques. A series of electron and
hole traps are found in the various as deposited samples studied.
After treatment, perturbation on the intensity is noted; mobile defect
states and charge conversion and/or transfer between defect states are
found.
Abstract: In this research, a 2-D computational analysis of
steady state free convection in a rectangular enclosure filled with an
electrically conducting fluid under Effect of Magnetic Field has been
performed. The governing equations (mass, momentum, and energy)
are formulated and solved by a finite volume method (FVM)
subjected to different boundary conditions. A parametric study has
been conducted to consider the influence of Grashof number (Gr),
Prantdl number (Pr) and the orientation of magnetic field on the flow
and heat transfer characteristics. It is observed that Nusselt number
(Nu) and heat flux will increase with increasing Grashof and Prandtl
numbers and decreasing the slope of the orientation of magnetic field.
Abstract: A dead leg is a typical subsea production system
component. CFD is required to model heat transfer within the dead
leg. Unfortunately its solution is time demanding and thus not
suitable for fast prediction or repeated simulations. Therefore there is
a need to create a thermal FEA model, mimicking the heat flows and
temperatures seen in CFD cool down simulations.
This paper describes the conventional way of tuning and a new
automated way using parametric model order reduction (PMOR)
together with an optimization algorithm. The tuned FE analyses
replicate the steady state CFD parameters within a maximum error in
heat flow of 6 % and 3 % using manual and PMOR method
respectively. During cool down, the relative error of the tuned FEA
models with respect to temperature is below 5% comparing to the
CFD. In addition, the PMOR method obtained the correct FEA setup
five times faster than the manually tuned FEA.
Abstract: The cup method is applied for the measurement of water vapor transport properties of porous materials worldwide. However, in practical applications the experimental results are often used without taking into account some secondary effects which can play an important role under specific conditions. In this paper, the effect of temperature on water vapor transport properties of cellular concrete is studied, together with the influence of sample thickness. At first, the bulk density, matrix density, total open porosity and sorption and desorption isotherms are measured for material characterization purposes. Then, the steady state cup method is used for determination of water vapor transport properties, whereas the measurements are performed at several temperatures and for three different sample thicknesses.
Abstract: Due to a high unemployment rate among local people
and a high reliance on expatriate workers, the governments in the
Gulf Co-operation Council (GCC) countries have been implementing
programmes of localisation (replacing foreign workers with GCC
nationals). These programmes have been successful in the public
sector but much less so in the private sector. However, there are now
insufficient jobs for locals in the public sector and the onus to provide
employment has fallen on the private sector. This paper is concerned
with a study, which is a work in progress (certain elements are
complete but not the whole study), investigating the effective
implementation of localisation policies in four- and five-star hotels in
the Kingdom of Saudi Arabia (KSA) and the United Arab Emirates
(UAE). The purpose of the paper is to identify the research gap, and
to present the need for the research. Further, it will explain how this
research was conducted.
Studies of localisation in the GCC countries are under-represented
in scholarly literature. Currently, the hotel sectors in KSA and UAE
play an important part in the countries’ economies. However, the
total proportion of Saudis working in the hotel sector in KSA is
slightly under 8%, and in the UAE, the hotel sector remains highly
reliant on expatriates. There is therefore a need for research on
strategies to enhance the implementation of the localisation policies
in general and in the hotel sector in particular.
Further, despite the importance of the hotel sector to their
economies, there remains a dearth of research into the
implementation of localisation policies in this sector. Indeed, as far as
the researchers are aware, there is no study examining localisation in
the hotel sector in KSA, and few in the UAE. This represents a
considerable research gap.
Regarding how the research was carried out, a multiple case study
strategy was used. The four- and five-star hotel sector in KSA is one
of the cases, while the four- and five-star hotel sector in the UAE is
the other case. Four- and five-star hotels in KSA and the UAE were
chosen as these countries have the longest established localisation
policies of all the GCC states and there are more hotels of these
classifications in these countries than in any of the other Gulf
countries. A literature review was carried out to underpin the
research. The empirical data were gathered in three phases. In order
to gain a pre-understanding of the issues pertaining to the research
context, Phase I involved eight unstructured interviews with officials
from the Saudi Commission for Tourism and Antiquities (three
interviewees); the Saudi Human Resources Development Fund (one);
the Abu Dhabi Tourism and Culture Authority (three); and the Abu
Dhabi Development Fund (one).
In Phase II, a questionnaire was administered to 24 managers and
24 employees in four- and five-star hotels in each country to obtain
their beliefs, attitudes, opinions, preferences and practices concerning
localisation.
Unstructured interviews were carried out in Phase III with six
managers in each country in order to allow them to express opinions
that may not have been explored in sufficient depth in the
questionnaire. The interviews in Phases I and III were analysed using
thematic analysis and SPSS will be used to analyse the questionnaire
data.
It is recommended that future research be undertaken on a larger
scale, with a larger sample taken from all over KSA and the UAE
rather than from only four cities (i.e., Riyadh and Jeddah in KSA and
Abu Dhabi and Sharjah in the UAE), as was the case in this research.