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Clustering is a process that partitions data in such a way that homogeneous data items are grouped into sets which is referred to as clusters. When the content or structure changes over time of the multi-version XML documents then Clustering is done. In real-world applications, the number of changes from one version of an XML document to another version of an XML document cannot be predicted. It is always possible that an initial clustering solution becomes obsolete after the modification take place in document. XML clustering algorithms is use to calculate pair-wise distances between documents. A time-efficient technique determined the pair-wise distances in a timely manner. In this paper we proposed a time-efficient technique to reassess pair- wise distances between clustered multi-version XML documents which change over a time, without performing redundant calculations. While performing redundant calculations we considering the previously known distances and the set of changes which might have affected the documents versions Mining is the process of searching the XML documents from the formed clusters and extracting the particular data from that searched XML document. For mining we have one Metric which has details that in which cluster a particular record should be. So when we want any reports we directly go to metric and see where we will find¬ that records and directly access files inside that cluster.

We are very happy to announce that from 3rd April 2014, Dr. Chavan Balbhim Laxman has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Environmental Science. Dr. Chavan Balbhim Laxman is currently working as Professor & Head, Department of Environmental Science, School of Earth Sciences Solapur University, Pune –Solapur Highway, Kegaon, Solapur – 413255 (M.S.) India. The appointment of Dr. Chavan Balbhim Laxman as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com. Sincerely Editor-in-Chief

We are very happy to announce that from 17th March 2014, Dr. Shahla Simin has joined the team of Elixir Editorial Advisory Board. She will carry a special responsibility for dealing with manuscripts based on English Language and Literature. Dr. Shahla Simin is currently working as English Instructor, Department of English Language & Literature, University of Isfahan, Iran. The appointment of Dr. Shahla Simin as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com. Sincerely Editor-in-Chief

We are very happy to announce that from 13th December 2014, Dr. Suresh Kumar has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Nanostructures by Hydrothermal Process. Dr. Suresh Kumar currently working as Department of Electronic Science, Kurukshetra University, Kurukshetra, Haryana-136119, India. The appointment of Dr. Suresh Kumar as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com.

We are very happy to announce that from 11th November 2014, Dr.K.Selvaraju has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Nanotechnology, Computational and Theoretical Chemistry. Dr.K.Selvaraju currently working as Head, Department of Physics, Kandaswami Kandars College (Govt. Aided), Vellur- 638182, Namakkal, Tamil nadu, India. The appointment of Dr.K.Selvaraju as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal.

Nahj-al-Balagheh means a rhetorical way. It is a noteworthy series of Imam Ali’s words and syaings which guide human beings in different occasions and on various topics. Its words are considered the strongest words in guiding human beings after words of Quran and the Prophet Muhammad. Nahj-al-Balagheh is considered as the best path toward prosperity and human development. One of the topics which Imam Ali (A.S.) mentioned in different parts of Nahj-al-Balagheh is the topic of guidance and consulting. Guidance and consulting are regarded as the key issues in the development of behavior and personality. Based on this, the purpose of this paper is to investigate the effective factors in guidance and consulting. This was a descriptive paper in which the aim was to analyze either content or meanings. To reach such analyses, journals, websites, and analyses of different books were used. This paper includes two parts. In the first part, the effective factors on guidance and consulting are investigated as well as the role of a consultant, his characteristics, methods of consultation, and topics of consultation are sought from Imam Ali’s point of view and today’s science. In the second part, a short contrastive analysis between Imam Ali’s words/sayings and today’s science is conducted. The implication of the study is accepting the fact that science alone is not enough to educate human beings and that it is necessary to implement religion and the art of rhetoric to be able to guide humans towards education and prosperity.

Language and culture are intricately interwoven and inseparable. This paper tries to express that languages have significant effects on cultures and languages also are under impact of cultures. To express this mutual relationship, sociological and anthropological views in this relation are provided in this paper. It surveys the importance of culture in linguistic communication and in foreign language learning and explains about key concepts in language use and cultural knowledge.

We are very happy to announce that from 20th September 2014, Mr. Monday Uchenna Okoronkwo has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Chemistry, Materials, Energy and Environment. Mr. Monday Uchenna Okoronkwo currently working as Graduate Assistant Lecturer, Abia State University Uturu, Nigeria. The appointment of Mr. Monday Uchenna Okoronkwo as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. 

Spatial variability of soil properties have been attributed to factors of soil formation, land use and management. Mycorrhizal fungi are associated intrinsically with soil organic matter and have been reported to be spatially heterogeneous and largely influence soil fertility and crop production. The objective of this study was to assess spatial variability of arbuscular mycorrhizal and its relationship with particle size fractions on valley bottom soils in southwestern Nigeria. The study was conducted on a 9 hectare (900m by 100m) undergraduate internship plot in University of Ibadan, Nigeria. Surface (0 - 15cm) and subsurface (15 – 30cm) soil samples were collected at rigid grid nodes (10m by 100m), processed and analysed for particle size distribution, available phosphorus, organic carbon and arbuscular mycorrhizal fungi (Gigaspora, Scultelospora, Acaulospora, Entrophospora, Glomus, etc.). Data collected were analyzed statistically using descriptive statistic, statistics of dispersion and geostatistics. The variables that were normally distributed included silt (surface), silt, clay and organic carbon (subsurface). Status of coefficient of variation of the soil properties ranged from least to moderate (7.6% - 42.3% and 0.7% - 42.7% for surface and subsurface soils respectively. There were significant correlations between clay content and Gigaspora (r = 0.43, p<0.01), clay and Glomus (r = -0.24, p<0.05), Gigaspora and Glomus (r = 0.43, p<0.01) on the surface. Whereas on the subsurface, clay and Glomus (r = 0.23, p<0.05), available phosphorus and Gigaspora (r = 0.23, p<0.05), Gigaspora and Glomus (r = 0.51, p<0.05) were significantly correlated. The semivariance analysis carried out indicated that extent of spatial dependence of the soil properties on both depths varied from strong to moderate (5.9% - 63.3% and 14.3% - 53.0% in surface and subsurface soils respectively) which is as a result of intrinsic variation caused by factors of soil formation. Variability of mycorrhizal spores in the study area is majorly attributable to pedogensis rather than land use and management. Clay and available phosphorus were found to influence distribution of mycorrhizal spores.

Taxation has ever been an important policy field throughout history and will stay a crucial aspect in future politics since it creates the basis for the state to work. The edifice of modern market oriented economy is focused on its money-making strength and the gusto for mammon worship. This pursuit for economic wealth and capital formation often leads to misfeasance, fraud, and unfair practices, indulged in by individuals or corporate giants, commonly known as socio-economic or white-collar crimes. White-collar crimes have expanded vertically, as well as, horizontally to include, embezzlement, false advertising, bribery, unfair competition and above all tax evasion. An incessant global effort is on to contain the subversive effects of white-collar crimes especially in the field of tax evasion or tax lately tax avoidance. The present-day economic milieu based on liberalisation, open market access and trans-border transaction, though aim at reducing the tariff and non-tariff barriers, including rationalization of international taxation, stumble at the gate of phenomenal growth in tax evasion. Besides, the astonishing reality is that tax avoidance which is treated legal by almost all the countries, has turned out to be a camouflage to conceal wealth and thereby liability. There is a need to understand the basic pitfalls in the tax regime to ascertain the menacing effect of this growing phenomenon in the rubric of tax jurisprudence especially in context of India purporting to emerge as a growing economy in the 21st century. India has come up with a New Tax Code in order to decipher the tax maneuvering and tax avoidance by corporate sector given her burgeoning role at the international level. How far the new tax regime is going to arrest the menacing effect of tax evasion or avoidance shall form the general theme of this paper.