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The political, economic and social development of any country depends on the amount of revenue generated for the provision of the common needs of people in any given country. Taxes and investments are among the major sources of revenue generation and wealth creation in Nigeria. With respect to taxes, taxation has become one of the most reliable tools employed for the diversification of Nigerian economy, due to its huge contribution to revenue generation. Apart from revenue generation, taxation is also an economic and social control tool, used in shaping and influencing individual and economic activities, such as consumption, income redistribution, investments etc. Investment in the other hand, is an invaluable tool, for the growth of Nigerian economy and provision of employments. The problem with combining taxation and investment as sources of revenue generation is that, an inverse relationship exists between them, with the implication that an increase in taxation leads to a decrease in investments, which will in turn result to a poor growth of the economy. Due to the over-reaching socio-economic benefits of taxation, Nigeria like many other countries, have unduly over-stretched their tax revenue pursuit, to a worrisome point of making taxes an impediment to the growth of other sources of revenue such as investments. To avoid tax domination of investments, this article therefore examines the various tax laws affecting investments in Nigeria, with a view to pointing out those aspects capable of impeding investment in Nigeria.

This paper highlights the role of new Evolutionary Algorithm (EA) in designing Artificial Neural Networks (ANNs). The proposed EA has been used for two purposes. One is generalization of architecture. In this, the optimal adaptive architecture is achieved by using evolutionary crossover and mutation. The adaptive strategy merges or adds hidden neurons based on the learning ability of hidden neurons or the training progress of ANNs. The mathematical frame work is also discussed. The other is the Time Complexity of ANN to reach the global minima using two selection processes. The proposed EA has been tested on a number of benchmark problems in machine learning and ANNs, including breast cancer, diabetes, heart problems and for time complexity N-Bit Parity is used. The experimental results show that proposed EA can design compact ANN architectures with good generalization ability, compared to other algorithms with good time complexity.

Abstract: Introduction and objective. The scientific assessment of medicinal plants used in the preparation of folk remedies has contributed modern medicine with effective pharmaceuticals for the treatment of diseases. Objective. The 50% ethonolic extract of solanum xanthocarpum (Solanaceae) whole plant was explored for its hepatoprotective and antioxidant effects on RIF+INH (50 mg/kg) induced acute liver damage in Wistar rats. Materials and Methods. The Whole plant (SX) were further subjected to various phytochemical study and the studies conclude the presence of alkaloids, flavanoids, glycosides, protein & amino acid etc. Hepatoprotection activity was measured by using enzymatic (serum glutamate oxalate transaminase and serum Glutamate Pyruvate Transaminase (SGOT and SGPT), alkaline phosphatase (ALP), total bilirubin and non enzymatic parameters (GSH, LPO, SOD, CAT) produced significantly increased and decreases serum level in a dose dependant manner. Results. The Whole plant extract SX at the doses of (125 mg/kg &250 mg/Kg) significant liver protective effect by decreasing the serum enzymatic and non enzymatic parameters, although Histopathological profile of liver at dose level 125 mg/kg showing hepatic cells with well preserved cytoplasm prominent nucleus, some of central vein and sinusoids exhibited congestion. At the same time fourth group test dose at 250 mg/kg showing well brought out central vein, hepatic cell with well preserved cytoplasm prominent nucleus. Conclusion. These all result recommended that 50% ethonolic extract of whole plant of Solanum xanthocarpum posses significant hepatoprotective activity. Key words: Solanum xanthocarpum, RIF+INH, SGOT, SGPT, ALP, Total billirubin.

One group of pesticides that play an important role after the ban of the persistent organochlorine pesticides in agriculture is synthetic pyrethroids pesticide. Synthetic pyrethroids mimic the broad efficacy of the botanical, but they contain only one of the six groups of esters of the natural pyrethrums, and insect species tend to develop resistance to them. However, the latest groups of synthetic pyrethroids are photo-stable, as well as extremely toxic to insects. The objective of this study is to determine residue levels of selected synthetic pyrethroids pesticides in cocoa beans produced in Ghana, and to assess these levels against the European Union and Japanese residue regulation limits. The determination was done by gas chromatography coupled with an electron capture detector, and confirmed with Saturn 2200 Mass Spectrometer using ion trap mass analyzer. The study revealed the presence of all nine selected synthetic pyrethroids pesticides at significantly varying concentrations, with Permethrin recording the widest range of residue concentration from not detected to 105.0 micrograms per kilogram. The percentage recovery for most of the pesticides ranges from 75 to 120 percent, with method determination limit of 5.0 micrograms per kilogram. None of the detected synthetic pyrethroids pesticides’ average residue concentrations did exceed the European Union or Japanese Maximum Residue Limits in cocoa beans produced in Ghana. However, Allethrin, Cypermethrin and Fenvalerate average residues concentrations were at the borderline of the Japanese MRLs.

This paper discusses the ways for maintaining high availability of a system in order to keep high reliability figure. In doing so, the basic principles of reliability are discussed. Since good maintenance practice enhances availability, some important topics on maintenance management are also discussed. At the end recommendations are made on how to keep a system in a high availability state.

An orchid Bulbophyllum tremulum Wight has been collected from Sirumalai hills of Southern Eastern Ghats of Tamil Nadu for the first time. This species was earlier known to occur only in Western Ghats. Hence, the present collection of this species is being reported here as a new record for Eastern Ghats.

The study conducted on the effect of career development on job performance in University libraries reveals that there are no clear processes for career development in various institutions of higher learning and where it exist, it’s often focused only on key faculties. The study was conducted in six academic libraries in Nigeria. Questionnaire was the instrument used to gather data from professional librarians who were the respondents. Statistics for Social Sciences Package (SPSS) was used to analyze the data obtained from the 94 professional librarians examined. Findings from the study reveals that paying attention to career development of individuals will be vital not only for skills development but also to help establish an enhanced performance at work by giving librarians a clearer sense of direction and purpose. The study thus concluded that the core reason for giving essential consideration to career development issues is to create an enduring job performance and effective service delivery in institutional libraries.

This paper will focus on construction defects analysis on different types of walling system for building. There are various types of construction building defects on the main structure of building. This study is conducted based on 3 buildings located at Universiti Sains Malaysia. The chosen buildings are Hamzah Sendut 3 Library, Aman Damai Hostel and Restu Hostel. Observation and monitoring the defects at the buildings are the methodologies used in this study. Information is recorded and supported by photographic and digital documentation. Furthermore, the interview with those expert and professional in this field will be another critical element of this study. Lastly, the analysis will be done according to the data collected through observation and monitoring, and interview. Based on the obtained information, there are three types of building defects took place which are crack, dampness and paint peeling. These defects are not dangerous as they do not affect the structure of the building and there is no symptom which shows that the building is going to collapse. This research provides the solution for the building defect of the existing building.

The trail was conducted from March 11- 17 May 2014 in the University of Gondar forage development garden. Water diluted Cattle Urine technology was examined for the current livestock rise vs feed shortage particularly in the dry season of the year. With the aim of improving the biomass yield of Maize (Zea mays L.). The used land was beforehand Elephant grass cultivated garden to reduce the residual effect of the soil. To address the aims 2m x10m trail was examined for 65 days; in all eight treatments each with three replications; the seed were local and traditionally used by farmers purchased and used to germinate. The seed were socked in water for 24 hours and germination was seen at six days of sowing. Treatments (T) were 10:1, 8:1, 6:1, 4:1, 2:1, and 1:1 (water: urine) ratio as well as Urea to DAP (Positive control) and the last with no urine, DAP & Urea fertilizer to (negative control).Treatments (Ts) 1, 2, 3, 4, 5, 6, 7and 8 each with three replications used respectively. Maize plant height in cm was 213.83; 199.39; 183.28; 181.38; 181.33; 166.28; 128.83 and 80.07 from 1 to 8 (Ts) respectively. Maize plant 2mx10m Biomass Yield in kg was 55; 38; 32; 31.33; 29.33; 22.67; 5.67; and 4.17 from 1 to 8 (Ts) respectively. The average over all treatments (Ts) maize plant estimated Biomass Yield in tons/ha was 82.5; 57; 48; 47;44; 34; 8.2; and 6.25 (Ts) respectively.. What has been observed from the trail was that; more diluted water to Urine ratio T1 (10:1) had much improved maize biomass yield; than the rest of treatments even from positive control trials. In the positive control trial drop-down biomass yield was pragmatic; this might be due to firing effect of the inorganic fertilizers; hence; jog-drop-watering was used that might not be sufficient enough to dilute like that of rainy water and causes to burn the roots. The harvested maize plant fodder was 100 percent palatable in feeding dairy cows. In conclusion ten parts of water with one part of cattle urine Technology can boost maize biomass yield. Urine collection method and storage technique to be further studied to exploit the cattle urine as nitrogen source is suggested.

During past decades, the management scholars have took various surveys to find a satisfactory structure for organizations. They supposed that, through studying the relation between features of a structure and operation, they can come to the best type of the structure and, consequently, guarantee the higher levels of organizational operations. Experimental studies illustrated that what is useful in an organization, may be useless for another. Such findings led to the emergence of 'contingency theory'. This theory claims that the amount or the degree of the relations changes between two variables, taking structure and operation for instance, and other consisting elements of an organization such as technology and workplace. The traditional organization used to possess hierarchical structures; while nowadays, coming across a more dynamic context, organizations experience novel types of organizational structure. Commonly, by elimination of hierarchy in decision making, organizations are able to response rapidly to the fast contextual variations. We believe that, in coming years, the organizational structures will move toward dynamic models to let the organizations get out of the bureaucratic state and pace in adhocratic structures.