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The internal controls had been an important part if business operations ever since economic activities became large scale to prevent company losses through errors, theft and embezzlement. Internal control are designed to detect fraud before its too late. The general objective of this study would be to determine the effects of internal control systems on fraud detection in Somali commercial banks. Also this study would use a sample of five commercial banks in Mogadishu, namely, Salaam Somali Bank, Dahabshil Bank, Trust African Bank, International Bank of Somalia and premier Bank. Specifically, this study would be evaluating the effects of establishment of responsibilities, segregation of duties, documentation procedures and physical controls on fraud detection in Somali commercial banks. Also this study would use the framework established by the Committee of Sponsoring Organisations of the Treadway Commision known shortly as COSO Framework. The study would adopt a descriptive study design in data collection. The target population of this study would be 240 people located at headquarters of the commercial banks. This study would use the stratified random sampling technique. The data collection procedure of this study was through hand picking. The study would use quantitative data collection method whereby data will be gathering by the use of close ended questionnaires which were self administrated. The study would make use of the statistical Package for Social Science (version 20) with hand printed worksheets and Microsoft Excel 2007. To analyse the data regression model would be applied and statistical inference would be made from the output of this procedure. The major findings of this study was that there was a positive relationship between establishment of responsibilities, segregation of duties, documentation process and physical controls and fraud detection of the Commercial Banks in Somalia. The study further recommend the need for the Commercial Banks in Somalia to increase their establishment of responsibility, segregation of duties, documentation procedures, physical controls as it was founded that those variables had positively affects the fraud detection of Commercial Banks in Somalia.

Ziziphus Spina Christi Extract (ZSCE) was tested as corrosion inhibitor for aluminum in 0.5 M HCl using weight loss, potentiodynamic polarization, electrochemical impedance spectroscopy (EIS) and electrochemical frequency modulation (EFM) measurements. Surface morphology was tested using scanning electron microscope (SEM) and energy dispersive X-ray analysis (EDX). The effect of temperature on the corrosion behavior of Al in 0.5 M HCl with and without different concentrations of plant extract was studied at temperatures of 298 and 318 K. Inhibition efficiency of 85.7% was achieved with 500 ppm ZSCE at 298 K. It is evident from the results obtained that ZSCE inhibits the corrosion in 0.5 M HCl through adsorption process following Langmuir adsorption isotherm. The inhibition efficiency increased with increase in extract concentration but decreased with raising temperatures. The mixed mode of action exhibited by the extract was confirmed by the polarization studies while SEM analysis substantiated the formation of protective layer over the Al surface. The values of inhibition efficiency obtained from different techniques are in good agreement.

Numerous laboratory studies report carbon monoxide, hydrocarbon, and engines operating with biodiesel and biodiesel blends. This paper presents a field study of multicylinder passenger bus (Ashok Leyland make) operated between Villupuram and Salem, Tamilnadu (170 Km), India using Jatropha methyl ester (JME) with different blend proportions as fuel. The total emissions of air pollutants such as carbon monoxide (CO), nitrogen oxides (NOx), particulate matter (PM) and hydrocarbon (HC) are evaluated during the operation of bus with constant speed (60 Km +5km). Among these different proportion of blends, Jatropha methyl ester (JME20) as an alternative to the conventional fuel in the public transport considerably reduced exhaust emission.

Visual Secret sharing (VSS) suffer from secret transmission risk as the shares in VSS appear as meaningful image or noise like image. In order to overcome such problem a new Natural image based Visual Secret Sharing (NVSS) scheme was presented. Using NVSS scheme one can distribute a secret image using n-1 natural images and one noise image. It does not modify the contents of natural images. The encryption phase extracts features of every natural image. The secret image is converted to a share by performing computations on secret image and feature extracted from natural images. On the other hand the secret image is retrieved by performing computations on the share and the feature extracted from natural images. This scheme can be used to decrease the risk of transmission and also resolve the management problems. In our proposed system steganography is included to NVSS scheme to securely transfer data by hiding it behind the secret image. To increase the security further this secret data is encrypted before performing steganography. Hence the secret data is in encrypted format. This secret image is then converted into share which is finally embedded in cover image. This proposed scheme is able to share black and white, grey level or color images secretly. Also this scheme is easy to implement.

An in vitro investigation was carried out to explore the production of cellulase and xylanase enzyme in the basidiocarp of Pleurotus spp .The result of the study revealed that exo ?-1,4 glucanase and ?-glucosidase activities were highly pronounced in Pleurotus ostreatus (0.87 and 1.29 Umg-1 enzyme protein) than Pleurotus cornucopiae (0.38 and 0.71 Umg-1enzyme protein). Endo ? 1,4, glucanase was expressed maximally (1.56 Umg-1 enzyme protein) in P.cornucopiae than in P.ostreatus (1.28 Umg-1 enzyme protein). Xylanase activity was registered at a higher level of 0.058 Umg-1 enzyme protein in P.ostreatus than in P.cornucopiae (0.037 I Umg-1 enzyme protein)

One of the major problems in using subsurface drain is pipe and envelope clogging by mineral materials. Such a process is the result of disturbances of soil structure during drain installation. Drain filter selection follows definite rules and neglecting them can result in project failure. Current study is based on evaluation of three kinds of synthetic filters in comparison with mineral filters. Two soil samples of northern Khorram Shahr (1.65m deep) were obtained for the study. Physical and chemical analysis on samples showed they do not have major differences in texture and particle size distribution (PSD). Original recommendations based on previous studies on synthetic filters in terms of PSD curve and soil texture was to use PP700 type. Two other types were also chosen as the upper and lower boundaries of the main choice. The performance of three types of filters (PP450, PP700 and PP900) was assessed in terms of clogging potential using ASTM-5101standard test. In addition, mineral blanket was designed according to the USBR criteria. Experiment was conducted in three treatments and completely on random. The test was conducted in laboratory, using physical model for infiltration (according to the ASTM D-5101 standard) and by creating four different hydraulic pressure head (25, 50, 75 and 100cm). In the study, changes in outflow from soil-geotextile system, hydraulic conductivity, gradient ratio and hydraulic conductivity ratio were analyzed for four filters. The results showed that 1) in terms of the gradient ratio, none of the filters were found sensitive to clogging, 2) outflow from mineral filter was 2 to 3 times greater than for geotextiles, 3) the hydraulic conductivity ratio of mineral filter for PP450, PP700 and PP900 geotextile filters were 3.47, 4.17 and 5.57 respectively, and 4) comparing outflow and hydraulic conductivity variations, geotextile filter of PP450 type was found the best. According to the optimization results, for PP450, optimum values for decision variables at different hydraulic heads (H) and drain outflows (Q) were equal to 47 cm and 0.166 cm3/s and for PP700 were 114 cm and 0.183 cm3/s. These values were equal to 94 cm and 0.198 cm3/s for model PP900 and 237 cm and 0.298 cm3/s for gravel filter, respectively.

In developing countries, 60% of project management professionals appear to lack knowledge that timely completion, budget fidelity, and high quality are critical success factors for completion of construction initiatives. The purpose of this correlational study was to examine the relationship between project budget and the independent variables of safety, environmental impact, and site disputes in the Greater Accra Region of Ghana, using the underpinning of the theories of accident causation, scientific management, and strategic management. One hundred and sixteen project managers, randomly selected from the population of construction professionals in the Greater Accra Region of Ghana, completed the survey entitled the Six Key Performance Indicators developed by Ngacho and Das (2014). The application of multiple linear regression for the analysis of data, indicated a weak positive correlation between the independent variables (safety, environmental impact, and site disputes) and project budget, F(1, 114) = 37.08, p < 0.001. Site dispute recorded the highest beta (? = .29) followed by environment (? = .22), quality (? = .06), and safety (? = .04). Attention to key performance indicators associated with dispute and environmental impact could improve project outcomes in the Ghanaian construction sector. The study findings could be useful to improve the quality of projects and may benefit the lives of professionals and community members in the area.

Extensive quantum chemical calculations of energy, geometrical structure, harmonic vibrational frequencies and the construction of theoretical spectrograms of IR and Raman spectra of the molecule, methyl 2,4-dihydroxy-6-methyl benzoate(methyl orsellinate) have been carried out by Hartree-Fock (HF) and Density Functional Theory (DFT/B3LYP) method with 6311++G(d, p) basis set. The assignments of normal modes of the vibration of the title molecule along with the observed frequencies (FT-IR and FT-R) and scaled frequencies have been obtained by HF/DFT computation. The simulated NMR spectra are obtained by (GIAO) gauge independent atomic orbital method and their chemical shifts are compared with the experimental 13C NMR and 1H NMR spectra. Molecular geometric parameters, dipole moment, mullikan charge, thermodynamic properties, FMO analysis and NLO properties have also been computed and discussed in a detailed manner.The electrostatic potential surface and the mullikan charge analysis indicates that the oxygen atoms of the molecule act as reactive centers for nucleophilic attack .The temperature dependence of the thermodynamic properties such as entropy (S), enthalpy (H) and heat capacity (Cp) from 50K to 700K were also determined.

In the present work experimental setup is planned, designed and fabricated for the study on jet impingement heat transfer on flat and curved surfaces of radius of curvature 0.5, 0.725, 1.3. Experiment was conducted for the varying Reynolds number of 3500, 5500 and 9000. The heat transfer characteristics of a slot jet obtained from nozzle designed is impinged on concave and flat surfaces with constant heat flux have been analyzed experimentally. The effects of surface curvature R/L, the dimensionless nozzle to surface distance and Reynolds number on average Nusselt number of plate is obtained. It is found that Reynolds number has greater influence on heat transfer from the plates as the H/W ratio varies. The findings of the present study can be utilized to investigate the curvature of the blade for which heat transfer is more and to optimize the cooling rates in the surfaces for the better design of the gas turbine blades.

This study examines the short and long run causal relationship between financial sector development and economic growth in Nigeria using the Autoregressive Distributed Lag (ARDL) approach to cointegration analysis, Vector Error Correction Model (VECM), on yearly data over the period 1981 to 2017. Two factors from Cobb Douglas production function (labor and capital), and oil prices are used including an index of financial intermediary development constructed from six indicators of financial intermediary development using principal component analysis. The results show that financial sector development index; both capital market and banking sector development are insignificant in influencing economic growth in Nigeria. In general, the results highlight the weakness of the Nigerian financial sector in stimulating economic growth through resource mobilisation and allocation and presents oil sector as the dominant factor driving economic activities in Nigeria. The study recommends the need to establish financial institutions that would strengthen and resolve the institutional and structural problems in the economy and create structures that would sustain other causal factors that mediates growth and financial intermediation where appropriate.