The paper investigates the residents’ level of usage on sources and vulnerability of urban residents to indoor pollution in Ogbomoso. It utilized multistage method of sampling to distribute a total of three hundred and seventy three (373) structured questionnaires to residents in the selected forty eight localities. Likert scale rating was employed to examine resident’s perception on the impacts of indoor air pollution. Resident Usage Index (RUI) and Residents Perceived Effect index (RPEI) with scale rating ranging from Not agreed (2), Partially Agreed (3), Agreed (4), Very much agreed (5) were developed to ascertain rating value placed by each resident. The average weight for each variable was computed. The findings reveals, highest index value of 2.30usage in perfume, germicides (2.61) insecticides (2.29) building materials (2.71) asbestos, lanterns (2.38), charcoal (2.20). The high perceived usage suggests most frequently used household materials that constitute indoor air pollution in the study area. The general effect from use of household materials varies from sneezing eye irritation, dizziness headache among others. Continuous usage and exposure to such household materials will undoubtedly cause major damage to organs of the vulnerable group if appropriate action are not put in place. The paper therefore, recommends use of local household material that are less free of pollutant and cleaner fuel should be made available by concerned Government. Also awareness programme to sensitize populace on associated danger of exposure to household materials that are prone to generate indoor pollution should be adopted.

In the last decades, CAPM model has been of great interest in the scientific scene. Despite all the criticism, the improvement of the static CAPM, which has generated new dynamic models, provided investors with stronger guarantee through financial transactions. The CAPM and its static version were and are still very important in the financial scene. Nowadays, more sophisticated adaptations of the CAPM are found, which allow us to explain some matters in finance that had remained unqualified for a couple of time. Considering such discussion about the CAPM validity, this study aims to create a basis for reflection upon the conditional model, comparing it with the static one. In order to verify such facts, tests of conditional models are examined (with beta varying throughout the exercise), something uncommonly studied in the literature. Such tests are suitable to incorporate variances and covariance that change at long run. Methodological wise, the study tested the conditional CAPM model borrowing a leaf from Jagannathan and Wang (1996) using macroeconomics and financial variables from the Brazilian New Market. Based on our findings, there is evidence that the conditional CAPM of Jagannathan and Wang (1996) for the North American market is perfectly applicable to the Brazilian New Market.

A Communication Network needs optimal utilization of resources such as bandwidth, routers, transmitters, etc. In this paper we have developed and analyzed a communication network with two nodes with feedback. In this network, the arrival of packets characterized by homogeneous Poisson process and transmission of both the transmitters is characterized by Poisson process. Dynamic bandwidth allocation policy is proposed by adjusting the transmission rate at every transmitter just before transmission of each packet. The model is evaluated using the difference-differential equations and a probability generating function of the number of packets in the buffer. Through mathematical modeling, performance measures including average number of packets in each buffer, the probability of emptiness of the network, the average waiting time in the buffer and in the network, the throughput of the transmitters, utilization and the variance of the number of packets in the buffer are derived under transient conditions.

Traditionally, the role of banks in any economy consists of financial intermediation, provision of an efficient payment system and serving as a conduct for the implementation of monetary policies. It is has been postulated that if these functions are efficient, the economy would be able to mobilize meaningful level off savings and channel such frauds to deficit unit, which will increase the gross domestic product (GDP) and create employment in long-run. This objective of this study is to investigate the implications of regulatory inconsistencies on the Nigerian banking industry. Regulation generally points to some kind of intervention in any business which ranges from explicit legal control to informal peer group control by government or some other such authoritative bodies. The methodology used in carrying out this work is descriptive desk research. The findings shows that regulatory in consistencies of Central Bank of Nigeria (CBN), Nigeria Deposit Insurance NDIC, Financial regulatory coordinating committee (FRSCC) have not guaranteed effective & efficient banking practices in Nigeria. Also each administrative regime propound new banking regulation that is abounded by the next regime thereby contributing to bank distress & failure. We recommend that regulatory agencies should be more proactive and be consistent regulatory policies; critical analysis should be carried out before implementation and the use of professionals and academia is necessary for the achievement of regulatory & supervisory policies in Nigerian banking system.

The study was carried-out to assess the contribution of internally generated revenue before (TIN) on total tax revenue in Kogi State. The related literatures were reviewed. The population of study comprises the Total Tax Revenue Before TIN (TRBT) and Internally Generated Revenue Before TIN (IGRBT). A number of statistical tools including tables and Regression were used to analysed the data and test the hypothesis formulated. Our analysis of data revealed that, the internally generated revenue (IGR) before the introduction of TIN within (2003-2007) was not significant. We recommended that a holistic tax education should be carried out in order to keep the teeming taxpayers abreast of the need to pay their taxes to the state and the enforcement unit of the State Revenue Board should be properly empowered to monitor, enforce and prosecute any errant tax defaulters who fail to comply with tax authority.

The use of fatty acid methyl esters (FAME), often referred to as biodiesel, instead of fossil diesel fuel is under consideration in order to increase the share of fuels from renewable sources and to reduce green house gas emissions. An alternative fuel must be technically feasible, economically competitive, environmentally acceptable and easily available. Fatty acid methyl esters have found to befit all these essential qualities. Fatty acid methyl esters derived from various vegetable oils / animal fats have gained importance as an alternative fuel for diesel engines and almost no modifications are required for using biodiesel. The research on alternative fuels for compression engine has become essential due to depletion of petroleum products and its major contribution for pollution, where vegetable oil promises best alternative fuel. Vegetable oils, due to their agricultural origin are able to reduce net CO2 emissions to the atmosphere. But the major disadvantage of vegetable oil is its viscosity which is higher than diesel. In this study, the Methyl Ester of Cotton Seed oil (MECSO) and Methyl Ester of Mango Seed oil (MEMSO) from non-edible oils of Cotton seed oil and Mango seed oil are prepared, their properties are compared in order to meet EN 14214/ASTM D6751 Standards for biodiesel and with the standards of diesel fuel.

The study was carried-out to analyse the effect of high corporate tax rate on the liquidity of corporate organizations in Nigeria. The related literatures were reviewed. The population of study comprises the selected corporate organizations while the sample size of the study is fourty one (41). Taro Yamane sampling technique was adopted because it ensures a satisfactory degree of representativeness and unbiasness. A number of statistical tools including tables and analysis of variance (ANOVA) were used to analysed the data and test the hypothesis formulated. The study revealed that, the burden of high corporate tax falls on the corporate organisations as it affects their liquidity, but the incidence of high corporate tax rate falls on the customers and suppliers through forward and backward shifting of prices- all things being equal. It is therefore, recommended that, the Nigeria corporate tax rate of 30% should be reduce below OECD average corporate tax rate of 25.32% to avert the negative economic effects of high corporate tax rate on the long-run and also the government should strengthen the Bank of Industry to close the funding gap in the corporate organisations.

This paper presents a new procedure to evaluate the cutting temperature milling. In HSM. The study of the thermal behavior is important because the life expectancy of a cutting tool is limited by its temperature: the higher the temperature, the shorter its life. Tests made on many uncoated tools at stand still, after milling, have shown that there is an important drop for the temperature measured values. This is due to the ventilation phenomenon which was created by the rotation of the mill, which, in turn, requires the knowledge of the global overall coefficient of heat transfer at the tool interface as a function of the cutting conditions in order to predict the cutting temperature. The performance of the model is compared to the analytically and numerically (FEM) determined performance of a cutting tool with boundary conditions or to the experimentally determined performance and the results obtained are in good agreement [12].

Whether diversification benefits a corporation and its shareholders have been the subject of relevant discussion and research wherein economist and policy managers are working at different fronts towards gaining sustainable advantage and development. Present paper investigates possible measures to understand the effect of product diversification strategy on capital structure (CS) and corporate performance with respect to Indian context. The study involved database collected from non-financial companies listed in NSE and BSE for determining the relationship between variables- corporate growth, size, asset tangibility and profitability. However, research design using different models have been used to analyse the possible effects and relationships in between and among the dependent and independent variable of the study. In conclusion, study variables are associated and different relationships have been captured, analysed and interpreted using statistical tools (E-Views) and techniques. The results are representing and focussing the importance in line of the context of the study. These findings and results are pertinent for managers and top management assessing diversification strategies for investors, shareholders choosing suitable corporate and for researchers seeking to describe corporate performance differences.

Cent percent induction and fertility fine percent fertility was obtained following single injection of prostaglandin F2α analog inj. Clostenol(500mg) in 24 murrah buffaloes in private dairy farm, Jabalpur (M.P.). The result are promising but accurate diagnosis of corpus lutem in susceptible prone of PGF2α analog is required with heat detection for a period of 5 days.