Archives-February 2019

In this short search, we will prove the mathematical fact that all the even integers are equals that equal to zero. And all the odd integers are equals that equal to One, Through simple numerical proof as we shall see below.

The significant number of pedestrian injuries in the world and fatal deaths are resulting from road accidents and an event of a collision between the people and car, that due to the increased urban population and number of private vehicles. This paper deals with the development of a new finite element model to simulate the collision between the adult headform impactor and vehicle hood composite structure according to the EURO-NACP requirements. The pedestrian head impacted by three points over the outer structure of the hood with three different inclination angles. The effects of the inclination angles (6?, 8? and 10?) and impact points (A, B and C) over the surface of the composite hood structure to HIC value, displacement and absorbed energy have been investigated, and the results have been compared with each other.

Tax is a compulsory levy on individual or organisation by the government as a statutory obligation. The classical function of the tax system is the raising of revenue to meet government expenditures. Exempt income is an income liable to be taxed by law but expressly excluded by another provision of the law. Tax exemption refers to a monetary exemption which reduces taxable income. Tax exemptions are granted specifically to specialized companies, religious, charitable, or non-governmental organisations and so on in relation to income derived by them. Basically, these organisations enjoy favourable tax treatments because of their exempt status. Though, tax exemption has been criticized as a subsidy granted by legislative grace to these organisations performing services that the government would have to perform and that such a subsidy relieves the exempt organisation of tax obligations that other tax payers are often obliged to assume. However, be that as it may, the objective of this paper is to critically re-appraise the tax exemptions granted to these organisations and buttress that the tax exemption granted them do not extend to where they derive income from trade or any other business carried out by them.

The biological effectiveness of jute bags impregnated with Eucalyptus camaldulensis essential oils, Cymbopogon citratus, and vegetable oil of Azadirachta indica was evaluated on the adults of Callosobruchus maculatus of cowpea and the molds of the genus Aspergilus and Penicillium, in post-harvest conservation conditions. The results reveal that the jute bags tested have significant insecticidal and antimicrobial activity on Callosobruchus maculatus adults, when the dose and exposure time increase from 0 to 2% for 26 weeks.

Chemistry of natural product has contributed significantly towards the improvement of modern medicine. Custard apple (Annona squamosa ) is a nutritional rich fruit and is largely valued for its taste. It is known to have some active ingredients which kills lung, colon, breast and pancreatic cancer cells. Therefore, consumption of this fruit is known to have aided in anti-cancer activities. The investigation is carried out to find the chemical composition, phytochemical analysis and evaluation of crust, pulp and the seed of custard apple. The chemical characteristics such as pH, titratable acidity, total sugar and lipids are also verified. The results revealed that seed, pulp and crust contains adequate amount of vitamin C, citric acid, carbohydrate, protein etc. The phytochemical analysis revealed that custard apple contains tannins, flavonoids, cardiac glycosides and steroids. Standard GC analysis of seed oils contain certain types of essential oils which are mainly aiding in anti-inflammatory, anti-cancer and anti-microbial properties. The antioxidant activity is evaluated using DPPH (2,2-diphenyl-1-picryl-hydrazyl-hydrate) assay. The presence of anthocyanins may also offer anti-cancer, anti-inflammatory and anti-viral benefits of custard apple.

Air conditioning system is essential for maintaining thermal comfort in indoor environments, especially for hot and humid climates. Today, air conditioning, comprising cooling and dehumidification, has become a necessity in commercial and residential buildings and many of the industrial processes. It accounts for a major share of the electric energy consumption. Therefore, there is tremendous potential to improve the overall efficiency of the air-conditioning systems in buildings to reduce the uses of energy. In this present research work, begins with a review of the type of losses especially conduction loss, recent novel devices that enhances the energy efficiency. Lastly, the research presents efficient cooling strategies and R-factor of building material with minimization of conduction losses that reduce the primary energy utilization for cooling.

As maintenance play key roles for smooth production especially in the textile industry. Nowadays the effective maintenance model is not an option but it is the necessity of industries. It aims to reduce unplanned stoppage, breakdowns accidents and losses obstructing equipment effectiveness. Therefore by implementing TPM the industries can increase their equipment effectiveness and productivity. This present research work is aimed at implementation of Total productive maintenance in Indian textile industries. In the yarn section the TPM model is first introduced and staff members are trained according to the eight pillars of TPM. The need for driving down costs, integrating every activities and available resources of a company, empowering the employee to make decision, eliminating waste generated by failure across the value adding process, shortening of production lead time and delivery of quality assured services and products have been given due attention.

In this current time of globalization and privatization, manufacturing firms are greatly relying upon the concept of failure mode effective analysis to fight with challenges of current market trends. This paper help to perceive and overcome the irregularities in plastic product by apply application of “FMEA”. It is focused on preventing problems, enhancing safety, and rising customer satisfaction. Due to implementation of FMEA can get larger benefits, such as improving product quality, reliability, and security, enhancing company's image and competitiveness, satisfying customer requirements, etc.

Between 1960 and 1991, few issues attracted Nigeria’s diplomatic attention than the obnoxious apartheid policy in South Africa. Apartheid was a policy consolidated by the white minority supremacist government in South Africa in 1948, which emphasized separate development among the races in the country. As Africa’s most populous nation, Nigeria considered her own independence as incomplete as long as the dehumanizing policy which treated Africans like sub-human beings was in vogue; hence, she was enthusiastically committed to its elimination. Nigeria devised workable diplomatic methods and strategies such as sanctions, boycott, threats, financial assistance and collaboration with the international community toward the actualization of the goal. Eventually, in 1990, Nelson Mandela, the symbol of African resistance and other political prisoners were released from prison and the apartheid machinery was reformed. In 1994, Mandela was inaugurated as the first black President, after winning a landslide victory in the first multi-coloured election in the country. However, in recent times, South Africa has been contending for the leadership of the African continent against Nigeria, instead of complimenting Nigeria’s leadership role on the continent, while some misguided South Africans have engaged in alleged xenophobic attacks against African nationals in South Africa, including Nigerians. The paper suggests that the two countries should cooperate rather than compete with each other and that South Africa should support Nigeria’s aspiration for a permanent seat at the United Nations as a reward for Nigeria’s support for her in the dark days of apartheid. This paper adopts a historical analytical method.

The Niger Delta region of Nigeria is located in Southern part of the country and by Nigeria’s political arrangement is in the South-South geo-political zone. The region is made up of nine oil-producing states of Abia, Akwa Ibom, Bayelsa, Cross River, Delta, Edo, Imo, Ondo and Rivers. The region is almost the size of England and is dominated by mangrove-lined creeks. The region is an ethnographic watershed made up of ethnic groups such as Ibibio, Efik, Izon, (Ijaw), Itsekiri, Urhobo, Isoko, Kalabari,, Okrika, Andoni, Igbo, Bini, Ogoni and so on. From the 2006 census, the region has a population of about 32 million people. Although many European powers such as the Portuguese, Dutch, French and Germans did business in the region, the footprints of the British remain indelible in the area. Diverse British agents such as the explorers, traders, missionaries and administrators contributed to the annexation of the area as part of the British Empire. One of the potent instruments adopted by the imperialist agents was the gunboat diplomacy which involved the use of superior military capability to bombard and threaten various communities in a bid to extract anti-slave and protection treaties as well as other favourable privileges against the will of the people. The paper examines the process from 1836 when the British traders implemented the first major gunboat diplomatic act and secured a treaty with the Bonny monarch. The discourse ends in 1885, when the British declared a Protectorate over the Oil Rivers, an episode which marked the genesis of the colonization of that part of Nigeria. The present resort to the use of arms by the youths of the oil rich region to press for improved condition appears to be a reenactment of the British gunboat policy. The paper adopts a historical analytical methodology.