Archives-December 

Solvent extraction of lanthanum(III) and vanadium(V) from their aqueous solutions with chloroform solution of 1-phenyl-3-methyl-4-butanoylpyrazol-5-one (the ligand) was studied. The effects of ligand (extractant) concentrations and the pH of the metal aqueous solutions on the solvent extraction were evaluated in terms of their distribution coefficients (D) and the equilibrium constants (Kex) were determined. The values of the slopes of the plots of log D versus log [HBPy(org)] and that of log D versus pH showed that approximately 3 moles of the HBPy ligand reacted with one mole of La3+ while 2 moles of the same ligand reacted with VO2+ during the extraction process. The average logarithms of the equilibrium constant (Kex) values obtained for the metals at the different HBPy concentrations and buffer 4 are -7.40 (La) and -5.14 (V); while those obtained at the different pH and a constant extractant concentration of 0.02 M are La(BPy)3 = -0.49; and VO2(BPy)2 = -1.39; showing that the ligand is an efficient extractant for V(V) and La(III) ions from their aqueous solutions. The study has shown that separation of the La(III) and V(V) ions in their mixture is possible by the adjustment of the extractant concentrations and the pH of the aqueous solution of such mixture.

In this paper we introduce some classes of p-valent analytic functions involving repeated Erdelyi-Kober fractional integral operators and investigate some of their properties specially inclusion relations for these classes. Some class preserving properties of an integral operator are also discussed.

The optimality of the variance and efficiency balanced affine resolvable designs and resolvable designs with unequal block sizes has been checked and found it to be universal optimal. A method of constructing variance and efficiency balanced (?1, ?2, …..?t) resolvable balanced incomplete block design with unequal block sizes is also proposed using 2n-symmetrical factorial designs. Further optimality of the constructed design has been checked and found it to be universally optimal.

The objective of this study was to evaluate the agricultural performance in monocropping and in association of tomatoes affected by a few diseases in the city of Kisangani. The study was done following a non-randomized block device comprising two blocks of 6 plots each. Two types of crops were used namely tomato and spinach. The treatments consisted of tomatoes in pure culture and tomatoes in combination with spinach. Observations focused on the evolution of tomato diseases and the number of inflorescences, flowers, fruits, fruit weight, fruiting and yield per plant. The results obtained reveal that the combination of spinach with tomatoes reduces the spread of tomato diseases and increases tomato yield under the conditions of our study. information retrieval systems.

The challenges facing the ever frontier of knowledge in various fields especially the department of Agricultural education which includes; students difficulties in trying to adjust to the new course of study some of them did not apply for, Occupational misconception, rating of agricultural related jobs low in terms of a secured future and earning power calls for proper improvement of career counseling services in agricultural education in Nigeria Universities. However, the study centered on strategies for improving career counseling in agricultural education in south east Universities using the universities located in south east universities, three research questions and two null hypotheses guided the study using a descriptive survey. The population of study is 139, consisting of 73 lecturers of Agricultural education and 63 counselors in the universities. The entire population was used for the study since the population was manageable. Instrument for data collection was a researcher-made questionnaire duly validated and the reliability of the instrument was established using Cronbach alpha, which yielded a co-efficient index of 0.83. The researcher and 3 research assistants administered and retrieved the questionnaire. 100% return rate was achieved. Mean and standard deviations was used to answer the research questions while t-test was used to test the hypotheses at 0.05 level of significance. The analyzed data identified administrative strategies, students related strategies and government strategies as a way of improving career counseling in Nigeria universities. It was recommended among others that there should be a regular supervision, monitoring and evaluation of the career counseling services in agricultural education departments.

The deleterious effects of interruptions of hydroelectric energy damage on equipment are profound, and the adverse effect is also on worker productivity. This exploratory study was on understanding the strategies of manufacturing leaders in Zambia strategies to manage hydroelectricity interruptions and thereby also mitigate risks and reduce financial losses. Grounded in the contingency theory, the purpose of this qualitative multiple case study was to explore strategies that some manufacturing leaders use to manage hydroelectricity interruptions. The study participants for this study were six managers from different manufacturing industries based in Lusaka, Zambia, who implemented strategies to manage hydropower interruptions. Data collection involved semistructured interviews and a review of secondary sources, from the company and externally, and these ranged from company websites, and publications from the Zambia Association of Manufacturers related to managing hydroelectricity power interruptions. The analysis of data was thematic from which Four themes emerged: managing stock gaps, use of generators (turn-time), managing cost of labor input, and investment in stabilizers and storage facilities. Key recommendations include investment in alternative power-generating equipment and upgrading plant transformers. The implication for positive social change includes the potential to create jobs and improve the local economy and subsequent tax base

The major purpose of this study was to explore the need of career counseling at university level. Descriptive style of research was applied to execute the requirements of the research objectives. University students were population and six departments of two public sector universities were selected as sample. Sample size was 171 of university. total. A questionnaire was used for data collection. Questionnaire was developed as an instrument for data collection for the research. Findings reported that students did realize the need of career counseling at university level and they considered need of career counseling essential for career consultation and decision making for the purpose of selection of suitable courses at university level for their future career. There were found gender significant gender differences where female students were found more in favour of career counseling than male students.

The effects of some organic additives to the galvanizing in amonium chloride electrolyte zinc plating baths were studied. The results show that all additives added to the plating solution shifted the potential of the zinc precipitate towards a more negative side. Additive NAP 14-90 added to the plating solution increased cathode polarization and created a coating with a wide gloss and semi-gloss range. Additives Berol 840 and o-Chlorobenzaldehyde added with NAP 14-90 improved gloss and widen the semi-gloss range. When Berol 840 and o-Chlorobenzaldehyde were added to the plating solution without NAP 14-90, the deposit distribution decreased deeply and the coating could not form at low current densities. The additives added to the plating solution changed the coating morphology. The plating samples in the solution containing the additive NAP 14-90 gived a smooth and uniform coating morphology. The sample had all three additives providing the smoothest coating morphology. The additives added to the plating solution had little effect on the plating efficiency. Additives 2 ml/L NAP 14-90 + 1 ml/L Berol 840 + 0.2 ml/L o-Chlorobenzaldehyde were selected to improve the properties of the coating and the plating process in the ammonium chloride system.

The mixed-ligand complexes, [Cu(bipy)2 (4-methylimidazole-5-carboxaldehyde)(ClO4)2 1 and Cu(bipy)2(indole-3-carboxaldehyde)](ClO4)2 2 were synthesized and characterized by employing elemental analyses, metal analyses, infrared and UV-Vis spectroscopy, room temperature magnetic susceptibility measurements, conductivity measurements and theoretical studies. The elemental and metal analyses show good agreement which support the formulation for the prepared complexes while the infrared spectroscopy revealed the coordination through both the nitrogen atom of the imidazole ring and the oxygen atom of the aldehyde group for 1. In complex 2, the coordination was through the oxygen atom only. The electronic transitions observed in the UV-Vis region show the various intraligand transitions and the d-d transitions at 14,347cm-1 with a shoulder at 11,115 cm-1 for 1 and for 2 the bands are 13,642 cm-1 and 11,494 cm-1. The magnetic moments 1.44B.M (1) and 1.34B.M (2) show antiferromagnetic properties of the complexes. From the theoretical studies, the Binding energies (Stabilization Energies) are found to be -33.85 (-466.46) kcal/mol and -32.73 ( -465.17) kcal/mol for 1 and 2 respectively. Therefore, the theoretical calculations corroborated the formation of a six –coordinate complex in 1 and a five –coordinate geometry around the Cu ion in 2. The conductivity measurement revealed that the complexes are 1:2 electrolytes.

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.