Archives-March 2016

The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. The application of ethical standards assists auditors to overcome ethical dilemmas which, allow for the right choice of professional behavior that may not only benefit the client but the public who relies on the auditors reporting. Auditors have an obligation to the clients they serve, their profession, the public, and themselves to maintain the highest standards of ethical behaviour.They have a responsibility to be competent and to maintain confidentiality, integrity, and objectivity. An analysis of attitudes toward ethics in the accounting profession showed that chances to engage in unethical dealings exist. Ethics is considered one of the most important criteria upon which all professions in achieving its goals; particularly the internal audit. It is one of the most important and the most serious issues that are dealt with in all societies; therefore, in this study, the concept of ethics and the need for ethics is necessary, as well as the qualities of faith, the physical, mental and psychological traits of auditor, and shed the light on the methods of preparation of a good auditor. The objective of this study, clarifying the concept of ethics and the importance of ethical principles, and conceptual need for ethics should all be reviewed and upheld by the internal auditor. The importance of this study stems from the importance of the ethical concepts and its necessity. The auditor should also be characterized by a commitment to follow through with their performance of internal audit work in accordance with the professional care needed. Care of any person who is keen and faithful to their work and the origins of a conservative organization, should note the importance of this study and the several recommendations that are important for all professionals of the audit profession.

The goal of this research is to discover the most appropriate approach for finding the reflection and transmission coefficients of the dominant mode scattering by a circular dielectric/ferrite cylindrical post in a rectangular waveguide and to generalize this approach so that it can be applied to the case of the layered posts as well. Microwave waveguide post filters are practically useful and the procedure of filter synthesis using dielectric/ferrite posts requires a solution to the inverse scattering problem. Typically, an algorithm for solving the inverse scattering problem requires a lot of computation time, because in each iteration it has to solve a number of forward problems. To speed up a process of a solution of the inverse problem it is required to find an approach that provides the small computation time. The problem can be solved by using some flexible methods, such as finite element method, finite difference method and finite difference method in the time domain [1] or software based on these methods such as HFSS or Ansys. Despite great flexibility of these methods, they, require a great amount of computation time. Using some geometrical properties that reduce computational effort by solving a part of problem by analytical means or at least by converting a problem to its simpler equivalent it is possible to reduce numerical effort considerably.

The provision of potable water to the populace is considered as one of the most important and critical functions of a government. As a result of this, nations have developed their own water resources master plan that guides them in harnessing this all-important component of human survival from being misused and abused, while at the same time ensuring that their citizens have access to it both in quantity and quality. But unfortunately, this cannot be said of the developing countries, thus the springing up of private water supply companies that complement the activities of the public water agencies. Owing to this, this paper set out to assess the roles of the private water supply companies in the provision of potable water in Minna. Therefore, a total of 400 questionnaires were administered on the residents of the 25 major neighbourhoods of Minna using the simple random sampling technique. Also, questionnaires were administered on 10% of the private water supply companies in Minna, as well as on a representative of the Niger State Water Board (NSWB). The result of the study revealed that despite the erratic nature of the public water supply scheme, the residents of Minna have preference for it. The finding also revealed that the water vendors sometimes sale water from questionable sources like uncovered well and stream to unsuspecting member of the public while claiming that the water was bought from private water companies. Owing to these, the paper recommended the development of water resources master plan that will serve as a policy framework to guide and address all the problems faced by (NSWB as well as developing a legal and policy framework that would facilitate the participation of private developers in the provision of water services on a sustainable basis in Minna.

The objective of this research was to explore the effect of Pakistani Television dramas on consumer behavior of Pakistani females and to derive a model for this effect. In order to accomplish this objective survey was conducted using convenience sampling, with a sample size of 250 females. Data was collected through questionnaire consisting of fifteen questions on a likert scale. Results show that Pakistani Television dramas affect consumer behavior of females in Pakistan. There are four factors behind this effect i.e. product liking, influence of dramas on society, viewers trust and trendsetting.

With the rapid increase in number of women suffering from breast cancer, it’s early detection aids in fast and effective treatment. Mammography, which is currently the most popular method of breast screening has some limitation and microwave imaging offers an attractive alteration. Microwave imaging is attractive due to high contrast in dielectric properties between cancerous and non-cancerous tissue. The paper presents different type of feeding mechanism to the micro strip patch antenna used in microwave imaging and its comparison in an urge of getting an ultra-wide band of 3GHz within the frequency range of 3.2 GHz to 10.6 GHz. The antenna is Designed and simulated using Ansoft High Frequency Structure Simulator (HFSS)

The biological parameters and zooplankton diversity of a Tampara Lake shows healthy aquatic ecosystem. The plankton constitutes the basic food source of any aquatic ecosystem. Zooplankton diversity is one of the most important ecological parameters in water quality assessment. Zooplankton are strongly affected by environmental condition and quickly respond to any change in water quality. So these are good indicator of ecosystem and occupy an intermediate position between phytoplankton and fish. Hence qualitative and quantitative studies of zooplankton are of great importance. During the study zooplankton diversity in relation to biological parameters was discussed to the investigation find that 22 species of zooplankton belonging to four major groups, i.e. 10 species of Rotifera six species of cladocera and three species of copepoda and three species of protozoan.

The primary weapon used in modern air combat is a guided air to air missile. Many air to air missiles use proportional navigation (PN) guidance during the terminal phase. The main advantage of PN guidance is it requires minimal information regarding target motion. It is reliable and robust guidance scheme. The main objectives of this project are three fold 1) working of a guided missile, 2) PN guidance scheme and its suitability for air to air missiles. 3) Advantages and limitations of PN guidance. The above goals are met by implementing PN guidance law with the help of simplified interceptor and target missile models in MATLAB (SIMULINK). The effectiveness of PN guidance is also studied for various target engagement scenarios. Further this implementation has also been carried out in Xenomai – 2.6 (a Linux based open source Real Time Operating system) in C language.

Satellite images are being widely used in many fields. One of the major issues of these types of images is their resolution. The most important quality factors of the images come from its resolution. Interpolation is a known method to increase the resolution of a digital image. A satellite image resolution enhancement technique based on the interpolation of the high-frequency sub bands obtained by discrete wavelet transform (DWT) and the input image is a new proposed technology. The proposed resolution enhancement technique uses DWT to decompose the input image into different sub bands. Then, the high-frequency sub band images and the input low-resolution image have been interpolated by using quadratic interpolation, followed by combining all these images to generate a new resolution-enhanced image by using inverse DWT. By employing DWT with quadratic interpolation, it is possible to recover the high frequency components of the input image which provides with a good visual clarity on the edges of the images and thus enhanced high resolution images are obtained.

In this paper we describes and analyzes the Zone Routing Protocol (ZRP),which is a hybrid mobile ad-hoc protocol which fragments the network into overlapping routing zones, allowing for the use of independent protocols within and between the zones. ZRP performance better than other protocols ,but increase network load by use of useless control packets and decrease of network performance.

The optimal tilt angle of solar photovoltaic panel in Ilorin, Nigeria was determined. The solar panel was first mounted at 0o to the horizontal and after ten minutes, the voltage and current generated with the corresponding atmospheric temperature were recorded. The same procedure was repeated for 2o to 30o at a succession of 2o at ten minutes time interval over the entire measurement period. The result obtained shows that the average optimal tilt angle at which a solar panel will be mounted for maximum power performance at fixed position in Ilorin is 22o. This optimum angle of tilt of the solar panel and the orientation are dependent on the month of the year and the location of the site of study.