Archives-December 2017

Complete Bipartite graph is the most important graph in design theory. There are several ways of constructing Complete Bipartite graph. In this paper we suggested an algorithm which can be used to construct Complete Bipartite graph using the Hadamard matrices. If the Order of Hadamard matrix is n then resultant Complete Bipartite graph is K_(n,n) where n is even . The proposed method was tested manually for n=2,4. Higher order Complete Bipartite graph were constructed using java program.

Since the discovery of oil in the country, the attention of Nigeria's public revenue has gradually shifted from tax revenue to non-tax revenue. This has several consequences on economic growth and development in the country. This study examines the effects of tax revenue on selected macroeconomic indicators in Nigeria. It employed annual time series data from 1986 to 2015 for personal income tax (PIT), company income tax (CIT), petroleum profit tax (PPT), value added tax (VAT) as independent variables while the dependent variables are employment rate (ER) and price stability (PT). 2 (two) equations were developed to interrogate the relationships between the dependent and independent variables. An autoregressive distributive lag (ARDL) model was adopted to examine the effect of tax revenue on the designated macroeconomic indicators. The results of the analysis for the 2 equations were mixed. With the overall significant effect of tax revenue on price stability, and the mixed (significant/insignificant) effect on employment rate, it is clear that the use of taxes seem to favour price stability rather than employment generation in Nigeria. Though insignificant, the speed of adjustment to equilibrium was very high for price stability while it became very slow for employment level. This study therefore recommends that Government should avoid multiple tax, but rather grant reasonable tax holidays and reduce taxation to encourage new investments and boost employment. A good part of tax should be allocated to upgrade social and economic infrastructures to reduce cost of doing business and improve profits for businesses that could be re-invested in the economy. Finally, government should strive to balance-off the incidences between income tax and service taxes in order to reduce the tax burden on civil/public workers, who have been observed to be the only segment that pay accurate tax to cushion the overall effect on the disposable incomes of these category.

The physiochemical properties of the leaf extract of four Nigeria medicinal plants were investigated in order to ascertain their level of safety for human consumption. The results obtained from the analysis show a range of temperature 25.50 + 0.003 , 26.00+0.0020C, as against 30.000C obtained for the water used for the extraction, pH range 5.50+0.003 - 8.0+0.002. All the other extracts showed greenish coloration except Eremomastex polysperman extract that appears bluish purple. Electrical conductivity 24.00+0.012-145.20+ 0.053uscm-1. Suspended solid ranged between 1.60+0.001-3.60+0.008, dissolved solid 12.00+0.003-98.20+0.005, titratable alkalinity and acidity ranged 25.34+0.003-500.00+0.0012 and 40.44+0.005-900.00+0.128mg/l respectively. Biochemical oxygen demand BOD and dissolved oxygen DO values ranged 118.00+0.008-360.00+0.025 and 1.26+0.007-1.50+0.008 respectively. Total hardness ranged from 31.61+0.012 to 48.00+0.015. Finally sulphate, nitrate and chlorides values ranged within 2.10+0.003-24.20+0.004, 2.10+0.005-4.32+0.005 and 30.74+0.025-309.41+0.043 (mg/l). Respectively. The extraction of these leaves in water has strongly altered the entire physiochemical parameter of drinkable water. These variations does not show any definite correlation. However when compared with the WHO permissible level despite the variations over 85% of the values were within the permissible limits. Thus these extract may not pose any danger with respect to physicochemical properties except for acidity. Thus one may apply caution when consuming these extract.

The research was conducted to find out the effect of implementation of HACCP in a baking industry. The quality attributes such as microbial count and compositional analysis were done to find out the positive effect. High energy fortified biscuits was prepared as influenced by different levels of soy flour protein and wheat flour gluten content of the biscuit recipes in a food industry before food safety implementation. Packaging study was also conducted by high density polyethylene up to 90 days of storage showing moisture content just above Bangladesh Standards and Testing Institute (BSTI) requirement at 90 days for the samples S1, S2 and S3. Moisture%, Protein %, fat %, sucrose % and iron content remained acceptable considering BSTI requirements. Sample S1 containing highest soy flour protein and wheat flour gluten estimated highest protein %, fat% and iron content compared to sample S¬2 and S3. Microbial qualities of biscuits found acceptable at initial storage regardless of microbial quality of raw materials. Sensory qualities of biscuits were also evaluated which showed the sample S3 , treated with lowest amount of soy flour protein and wheat flour gluten, was the most preferred biscuit with respect to all the quality attributes. Though the high energy fortified biscuit has compact source of energy, packaging condition was not sufficient to hold moisture content as BSTI standard level during 90 days of storage.

Solar energy applications have become one of the most promising alternatives to electricity production. Solar cells are also being used to equip many isolated consumers in areas far from the central grid around the world. In this experimental work, the effect of solar radiation on solar cell output such as voltage, current, and efficiency of a solar panels was investigated in the conditions of the city of Baghdad, Iraq climates. The data has been recorded using calibration devices. An analysis of the relationship between the intensity of solar radiation and the cell output was performed for voltage and efficiency. The results of the study show that the relationship between the intensity of solar radiation and cell output is a direct and very important relationship if not the most important among all the atmospheric variables. That increasing the intensity of solar radiation caused an increase in current output which means greater cell efficiency.

This study was a quantitative one that aimed at examining any probable relationship between two fundamental constructs in the area of language pedagogy. These constructs were EFL teacher’S self-efficacy and tacher empowerment. The participants of this study were 80 female and male language EFL teachers who were working at ten language institutes in Shiraz, Marvdasht and Zarghan. They were selected via convenience sampling method due to some restrictions. The study was conducted utilizing two questionnaires. There was an efficacy scale by of Tschannen-Moran and Woolfolk Hoy (2001) and an empowerment questionnaire by Short and Rienehart (1992). To obtain the result, the researchers run Pearson Correlation. The result showed a significant correlation between the two constructs at 0.05.

The studies improved that the temperature has an impact on the PV as well as the solar radiation. In this article, we try to find the relation between the tilt angle and the temperature resulted. The practical experiments were conducted in the lab using a solar cell simulator to find this relation and to evaluate the impact of this relation on the panel's outcomes. The results indicated that the PV module temperature increases as a result from the increase of the solar intensity with increasing the tilt angle. The increase in the PV module temperature caused an increase in the voltage, a decrease in the current, and finally, increased the power

The current study considers the HRM practice as it represents an essential practice for the organizations of developing countries and importantly, it is the most basic approach of HRM practice for the public sector. The current study focuses on HRM practices due to their relevant importance for the organizations of the developing countries. Similar to public sector organizations, PNA organizations employed those particular HRM practice that are similar to public sector organizations practice. PNA organizations really employed those necessary HRM dimensions which generally conducted in similar developing countries organizations. HRM practices are considered to be the most challenging aspects for developing countries. PNA organizations were established to provide services for citizens, to achieve the goals of the PNA. The PNA organizations have been operating under difficult conditions and have established their unique characteristics. Thus, the HRM practices in Palestine has become unique, and a challenging experience. Thus, it becomes clear that the success of the PNA organizations depends on its ability to realize a sustainable HR. Accordingly, the solution to these PNA challenges commences with well-defined HRM processes.

The aim of this paper is to prove that the infinite family of pure octic field L = Q( ?8 m) is non-monogenic if m ? 1 (mod 4), ultimately, to complete the classification of pure octic fields L = Q( ?8 m) with respect to monogenity. We prove our results by considering the relative norms of the partial differents ? ? ? ?j of an integer ? from the Galois closure L˜ of L to Dirichlet optimum subfields of L, ˜ where ? is the isomorphism which maps ?8 m to ?8 ?8 m of L with ?8 = e 2?i/8 , i = ? ?1 and j = 4, 2, 1

Safaricom launched its M-Pesa product in 2007 and marketed it as a money transfer platform that would allow the Kenyan population to conveniently transfer money from urban areas to their rural hometowns using mobile phones. Safaricom’s key marketing strategy has received little research attention. The purpose of this study was to investigate the relationship between Safaricom’s M-Pesa Technology Adoption Life Cycle psychographic factors, as well as three key marketing success attributes as offered in a framework developed by Moore (1991), and time of adoption of technology. The sample size was 358. A hard copy questionnaire was administered to 236 respondents drawn from adult Kenyans living in Nairobi, Mombasa and Kisumu. An online copy was sent to 122 respondents in other locations. Descriptive and inferential statistics were used to analyze data. Whereas the relationship between Income and Time of Adoption was statistically significant (?2=36.647, df=8, p=.000), the relationship between Main Reason for Adoption and Time of Adoption was not statistically significant at ?=.05 (?2=12.794, df=12, p=.384). Further, the results indicated no statistically significant relationship between Technology Perception and Time of Adoption (?2=19.641, df=16, p=.237). Niche Function and Time of Adoption, on the other hand, exhibited a statistically significant relationship (?2=40.986, df=16, p=.001). Thus, organizations should seek a core Niche Function to target the majority market. There was no statistically significant relationship between the Product Continuum and Time of Adoption (?2=10.748, p=.825). Finally, the study established a statistically significant relationship between Niche Communication and Time of Adoption (?2=31.539, p=.011), suggesting that organizations should explicitly and assertively communicate the selected Niche Function to the consumers.