Archives-December  

As companies hand over most of their profits in the form of tax payments, there is likely to be little left over for shareholders. This study examines empirically the effect of tax planning strategies on board size of companies in Nigeria. The study adopts a combination of survey and causal – comparative research design. This was augmented with primary data on 15 selected tax mitigation strategies obtained from 140 respondents using researcher – designed questionnaire validated by experts and shown to have reliability co-efficient of .93%. Descriptive and multiple regression analysis were used in analyzing the data with the aid of special package for social sciences (SPSS) version 22.0. With an r .813, r2 of 0.463 and f-ratio of 18.243 significant at 1% level, the investigation reveals a positive and significant influence of tax planning strategies on board size of companies in Nigeria. The study concludes that the tax planning strategies exerts a positive and significant influence on board size of companies in Nigeria. We recommend that corporate executive and tax planner should posses sound knowledge of tax laws and apply tax mitigation strategies endorsed by law to existing alternatives in every business transactions with the view to choosing the options that produce the highest tax savings. Keywords: Tax Planning Strategies, Tax evasion and avoidance, Tax mitigation, Bard size, Nigeria.

Corporal Punishment was outlawed in Kenya in line with the Children’s Act of 2001. Consequently, alternative forms of discipline were recommended in our Schools. The purpose of this study was to investigate teachers’ perception on the effectiveness of the forms of alternative discipline used in Kajiado County, Kenya. This study was guided by the following objectives: Teachers’ perception of the effectiveness of alternative forms of discipline; exploration of challenges that teachers face in administering these forms of discipline in Kajiado County. This study comprised all public secondary school teacher counsellors, and disciplinary Committee teachers. Twenty participants were selected using purposive sampling technique. Qualitative research approach, and phenomenological design were used in this study. Data was generated using a structured interview guide, and analyzed thematically. Verbatim analysis was used to report direct quotations from the statements made by the participants to capture their strong feelings about the phenomenon. The study revealed that alternative forms of discipline were effective in behavior modification. This study also found out that, lack of counseling rooms, uncooperative teacher attitude, an overloaded curriculum, inconsistence in disciplining students, blurred role of teacher counsellor, and untrained teacher counsellors were challenges that schools faced in the implementation of alternative forms of discipline in schools. Teachers suggested that workshops should be conducted to make them aware of the alternative forms of discipline. The findings of this study will be useful to head-teachers, teachers and policy makers in education in terms of formulation of policy guidelines.

The IR and HPLC analysis of bougainvillea flower extract revealed that it contains nitrogenous compounds, a novel betaxanthin, methyl (derivative of arginine betaxanthin) on the basis of UV-Vis spectra and mass spectrometric characteristics, as well as by comparison with literature data, which to the best of our knowledge has not been reported in bougainvillea flower extract. bougainvillea flower extract was the major betacyanin pigment present although methylated arginine betaxanthin, a novel betaxanthin hitherto not observed naturally and betalamic acid were also present. The identified compounds were then evaluated for anti-corrosive properties by the cyclic-voltammeter and potentiometer method.

The aim of this study is to examine the difference between attachment styles and early maladaptive schemas among depressed patients with previous suicidal intention and without any previous suicidal intention with normal population in the city of Kerman. A sample of 90 patients has been selected for this purpose. This statistical sample consists of 30 depressed patients with previous suicide intention, 30 depressed patients without previous suicide intention, and 30 nonclinical populations. The sampling method was convenience method. In order to collect the research data, the short questionnaire of Young and the questionnaire of adult attachment styles have been used. Multi-variable variance analysis and Tukey method have been employed in the SPSS for analyzing the research data and testing the research hypotheses. The findings of this study revealed that there is a significant difference between scores of schemas and attachment style among three sample groups. The results also revealed that there is a significant difference between two clinical and nonclinical groups in terms of schemas except devotion and strict criteria. Another part of the results revealed that there is a significant difference between two clinical groups in terms of insufficient restraint/self-discipline, fault/shame, vulnerability toward damage and illness, and captive. Also a significant relationship has been observed between unsafe attachment (avoidance) styles and potential suicide of the depressed people.

The effect of polyvinyl alcohol (PVA) having molecular weight 16,000u in alkaline non-cyanide zinc plating bath on the characteristics of zinc plating process has been investigated. The SEM images indicated that zinc particles produced in plating bath were either in block form if plating bath without PVA or in slice form if plating bath with PVA. The size of zinc particles depended on PVA concentrations in plating bath. If the content of PVA in plating bath increased, the zinc grain size reduced. Hull Cell tests also illustrated that surface of zinc deposition improved for plating bath with PVA. Semi-bright scope of zinc plated coating expanded if the PVA concentration in plating bath grew. However, bright scope did not appear in all samples from plating bath with various concentrations of PVA. It was reasonable due to PVA playing a role as primary additive for zinc plating as other authors confirmed. Interestingly, cathodic polarizations were increased in presence of PVA. Throwing power increases significantly with increasing PVA concentration.

The relationship between ICT and the environment has a key role in today’s environmental discussions. This paper evaluates and analyses how “ICT” initiatives and applications, can play a major role in reducing CO2 emissions, and ensuring sustainable development and green growth in order to meet development goals and improve quality of life in some developed and developing countries by using dynamic panel estimation by Generalized Method of Moments (GMM) with 43 economies for the period from 2003 to 2008 .The results indicate that despite the positive effect of the economic growth on the environmental pollution, ICT advances, ,has played an important role in the reduction of carbon dioxide as air pollutant.

The study analyzed the effects of process approach to language writing skills on students’ performance. Process approach stresses on the process that writers go though in composing texts. The purpose of this study was to find out the effects of process approach to English language writing skills on student performance within selected secondary schools of Kenya. The objectives were to determine the students’ performance in the writing test before and after instruction using the process approach, and to analyze the effect of process approach on students’ performance in the writing test in English language in selected secondary schools in Kenya. The study sample comprised 232 students and 2 English language teachers from the 6 counties. A written task and lesson observation was used to collect data which was analyzed using descriptive and inferential statistics that included t-test and one-way analysis of variance (ANOVA). Data analysis revealed that process approach to writing skills had a significant effect on students’ performance in the writing test (t = .000, p< 0.05). It was concluded that process approach improved students’ performance in writing skills. Based on these findings it was recommended that teachers of English language should use process approach to improve students writing skills. To cater for this, English language curriculum developers should allocate more time for teaching English language in secondary schools in Kenya.

Diabetes Mellitus is the major public health problems in developing nations like Nepal. To find out total number of Diabetes Mellitus cases in BPKIHS from 2012 to 2016 AD and to know the duration for which cases were admitted and improvement seen in them. The hospital based cross-sectional study was conducted in B. P. Koirala Institute of Health Sciences, Dharan, Nepal. The secondary data of Diabetes Mellitus was collected from the Medical Record Section of BPKIHS and analyzed. One thousand one hundred seventy six cases of Diabetes Mellitus were enrolled. Most of the cases were from Sunsari (43.1%), Morang (16%) and Jhapa (12.1%) District respectively. Most of the patients (74.7%) were admitted in Medicine wards. Almost 95.4% of admitted Diabetes Mellitus cases were improved in BPKIHS. The problem of Diabetes Mellitus is common and has become a key public health concern for all.

The survey of the data with respect to giant African land snail Achatina fulica. The infestation communed with the onset of monsoon and remained active throughout the rainy season. It started declines gradually from the middle of September. The preferred host of giant African land snail Achatina fulica was Cabbage, Mulberry, Spinach, and Hibiscus etc. A marked preference for food was observed for snail of different sizes groups. Young snail preferred plant of soft texture and the increases in size. Achatina fulica laid 200-350 eggs in the depression of soil with large amount of mucous. The eggs are oval in shape and yellow in color. The clutch size varied from different eggs clutches .The survival data revealed that 50% young ones survival at the end of hatching period. After hatching, 83.14% survival and 20.27% of unservival was recorded up to 6-7 days.

Indian Premier League (IPL) is a privately owned professional cricket league, which invited private enterprises into cricket and successfully created it as a commercial property that matches the new social trends and lifestyles of the attendees. This study used structural equation modeling technique to find out the cause and effect relation between the event (IPL) and the sponsor (VIVO). The study found the positive impact of attendee’s event association in the form of event familiarity and event involvement on sponsor’s brand image. The study also found the high involvement of the attendees with an event positively influences their purchase intentions.