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Massawas and its surrounding beaches can support a diversity of marine birds along with the Red sea, for weather seasonal, annual, and spatial factors that affect bird richness and abundance on public beaches. To do so, we conducted two years of bird surveys on the beaches. These beaches are permanent natural water bodies, and are important for bird wildlife because they are stable resources for food, water and also good ground for mating purpose. The permanent water bodies are constant and limited for its geographical areas under natural conditions. We studied the marine water birds which are both migrant and resident; its species richness and diversity were studied in Massawa and its surrounding beaches in the Red sea region. It is a good for marine food source and also near by areas for marine birds there was natural vegetation in the seasons and are less important for agricultural resources. These areas were supposed to be earlier in rich resource for different marine bird’s species and may be sometimes disturbed by the seasonal sea tides and also by tourists. The study reveals that there are different species of birds as discussed below. We conclude our study that reductions in the rate of population decline of the observed species of marine bird biodiversity. To protect such species great care must be exercised either by governmental or by non-governmental agencies. Across all species we found that there are 10 marine bird species of this region and calculated there values the bird species and abundance and obtained low values indicating low bird richness and abundance, it may be due to strongly affected by seasons, natural habitat and the availability of food and are the basis for conducive environment for breeding for maintaining next generation.

This study was aimed to evaluate the synergistic antibacterial activity of the mangrove species Avicina marina and Rhyzophora apiculata leaf extracts tested with the non mangrove South Indian medicinal plants, Terminalia chebula, Punica granatum, and Vitis vinifera seed extracts against the multi drug resistant (MDR) bacterial isolates of clinical origine. The antibacerial synergistic activity of the chosen plant extracts were studied by agar well diffustion method. Compared to the single plant extracts, the antibacterial activity expressed by the combination of the Mangrove leaf extracts with the non mangrove medicinal plants seed extracts found to be greater due to the synergism . We recomond the T.chebula seed extract , which can be given / taken along with the mangrove plant leaf material to treat the ailments / drug resistant bacterial infections. We also suggest that the traditional medicine system can adapt the practice of giving the combination of the discrete plant materials / extracts to treat the bacterial infections especially to treat the drug resistant infections to achieve the success in their system of medical practice.

While the philosophy behind tax incentives and corporate financial performance is appealing, its analytical content and utility remains somewhat controversial and of empirical interest. This study assesses the causal influence of tax incentives and corporate financial performance on a sample of 50 listed companies in the NSE, covering the period of 2006-2010. The postulated hypotheses were tested, using multiple linear regression (MLR) analysis. With r values of .996, .984, and .948 very basic aprori reasoning established is the existence of a robust dimension and the three measures of corporate financial performance, namely return on equity, return on sales and profit after tax. The significance of this attempt can be seen in the ability of the models to permit inter-sector; inter-industry, inter-institutional, as well as inter-country comparative analysis relating to the specified variables. Further empirical research is however recommended to verify the validity of these submissions and the overall explanatory power of the models constructed, using data drawn from developing countries. Keywords: Corporate Financial Performance, Profit After Tax, Return on Equity, Return on Sales, Nigeria.

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.

The purpose of this paper reviews the role of brand personality on consumer behavior and branding challenges in Asia are listed. A utility customer in choosing a product brand is authentic. A brand value of "name, term, design, symbol or combination of these elements are Which determines the identity of a service organization and distinguishing it from other competitors are. And by reason, logic, senses and emotions are judged by customers. Brand is a mental and spiritual movement in the minds of consumers, customers, shareholders, employees and users are. Brands are social in nature and it is a successful brand Sense of belonging and ownership to the community that people have And they know it them selves.In many markets, a product creates a brand identity for the mandatory and They will link to a particular group of society, Update the information in today's world and with every move and decision the It is being evaluated by the organization.

Social history, often called the new social history, is a broad branch of history that studies the experiences of ordinary people in the past. In its "golden age" it was a major growth field in the 1960s and 1970s.History is important because it helps us to understand the present. If we will listen to what history has to say, we can come to a sound understanding of the past that will tell us much about the problems we now face. History taught to our children is playing a role in shaping their values and beliefs. This paper examine the responsibility of historians in constructing the faulty, ethnocentric and historical account of the past and contemporary Nigerian State.

This study aims at analysing and determining the relationship between the efectivnes of Intellectual Capital and beneficial investment opportunity set in 81 Companies of listed in Tehran stock exchange during 85-90 years. In the analysis of the relationship between the variables and proving the hypothesis of the study, correlation method (simple regression and multiple regression) was used. The result show that ther was significant reletionship between the human capital, structural capital and employed capital efficiency with beneficial investment opportunity set, also ther wasnt any relationship between the effectiveness of Capital Intellectual and ratios of EPS-to-P. so that ther was significant relationship between effectiveness of Capital Intellectual and beneficial investment opportunity set. This means that the efficiency of human capital, structural capital and employed capital can be utilized as a valuable resource for profitable investment opportunities for companies to take account. It can be concluded that the effectiveness of intellectual capital, is a potentially benchmark for measuring and reporting of beneficial investment opportunity set.

Umbilical Endometriosis is very rare condition, and its incidence is 0.5-1%. Endometriosis is a common gynecological condition seen in reproductive age group and represents about 15-22%.Extra pelvic site of lesion is very rare. The diagnosis is confirmed by histopathological examination after Surgical excision of the lesion.

To protect radiation infrastructure in Iraq, the uranium concentration in toothpastes of national market in Iraq has been measured. Five samples of toothpastes collected from market in Baghdad, for this purpose, which isAnper(from Iraq), Sensodyen(from England), crest (from Germany), Sanino(from Algebra) and Signal (from Egypt), which represent the most used in national market in Iraq. These samples due analyzed using nuclear track detectors technique type lexan detector. The measured values of uranium content found to vary from (1.07-3.57) ppm, which is equivalent in exposer dose in unit mSv were (0.113-0.3795) mSv. The value of uranium concentration is considering low and not harmful, especial the International Commission for Radiological Protection (ICRP) annual effective dose limit of 1 mSv as a general public.

The Indian aviation industry is one of the fastest growing aviation industries in the world. After LPG policy, the government's open sky policy has led to many overseas players entering the market and the industry has been growing both in terms of players and number of aircrafts. Today, private airlines account for around 75 per cent share of the domestic aviation market.