This paper examines the nexus between oil pipeline vandalism and national security in Nigeria. Comprehending national security in terms of sustainability development and livelihood, the paper seeks to establish the implications of oil pipeline vandalism for Nigeria’s national security. By way of descriptive analysis, predicated on empirical evidence, the paper posits that oil pipeline vandalism is a threat to Nigeria’s national security. In view of its adverse impacts as exemplified in loss of life, economic losses, environmental degradation, and pipeline explosions, the paper submits that oil pipeline vandalism portends serious danger for national sustainabilityof Nigeria.

The study aims to identify the relationship between accountant skills and how they practice their roles in the banking sector with human resource factors, and if demographic factors may affect such a relation. To achieve the goals of the study, data was collected from Jordanian banks through a questionnaire specially designed for that and handed out to a sample of accountants, 120 questionnaires were valid for analysis, about 87.5% of the distributed questionnaires. The results of the study showed that there was a relationship between accountant skills and how they practice their roles in the banking sector with human resource factors. Furthermore, results also revealed a positive relationship between gender, age, and education as demographic factors affecting the realization of how accountant skills and practice roles in the banking sector effect human resource factors

After the financial crisis 2007-2009, this research paper evaluates the impacts of external financing on market risk for the listed firms in the Viet nam software industry. First, by using quantitative and analytical methods to estimate asset and equity beta of total 6 listed companies in Viet Nam software industry with a proper traditional model, we found out that the beta values, in general, for many institutions are acceptable. Second, under 3 different scenarios of changing leverage (in 2011 financial reports, 30% up and 20% down), we recognized that the risk level, measured by equity and asset beta mean, decreases when leverage increases to 30% and it increases if leverage decreases down to 20%. Third, by changing leverage in 3 scenarios, we recognized the dispersion of risk level, measured by equity and asset beta var, increases slightly if the leverage increases to 30%. Finally, this paper provides some outcomes that could provide companies and government more evidence in establishing their policies in governance.

There is a huge treasure of Compound drugs described in various pharmacopoeias that have developed as a result of painstaking and cumulative efforts of elite scholars of Unani medicine. However, there has always been scope for inclusion of new compound drugs whose safety and efficacy has been proved scientifically. Majoon Aarad Khurma which is widely used as an effective aphrodisiac is prepared with sugar as base. Therefore the present study is aimed to develop granules of Majoon Aarad Khurma with natural sweetening agent Stevia rebaudiana. Granules are more convenient and comfortable in usage and dispensing. Granules of Majoon Aarad Khurma were evaluated for physico-chemical parameters as recommended in Physicochemical Standards of Unani formulations by CCRUM. The granules of Majoon Aarad Khurma were found to be more stable, convenient and comfortable in usage and dispensing, and also safe, light, efficacious, cost effective and quality controlled.

Taxation is one of the most important revenue generation in any given economy and as such should receive due attention. The need for taxation in an emerging economy cannot be over-emphasised. Taxation is one source of government revenue that could be reliable in terms of certainty .Government has the mandate to impose tax via its numerous regulations. Emerging economies are nations that have large territories and populations, and are saddled with the responsibility of developmental projects that call for new infrastructure, such as power-generating plants and telecommunications systems. Value Added Tax, usually abbreviated as VAT, could be a mega means of funding such projects. This research adopted. Survey research design because of its ability to view comprehensively and in detail the major question raised in the study: Has Vat maintained an increase in revenue yield since inception? Our finding was a continuous decrease in revenue returns. The increasing revenue loss on VAT proceeds is mind bogging. Vat has a good chance of working in Nigeria if it receives the cooperation of tax collectors. We recommend that the Nigerian government should make adequate provision for retrieving the proceeds of VAT from companies and other agents of collection.

General relativity is difficult to understand, and recently it is discovered as not yet self-consistent. Einstein’s theory of measurement is known as incompatible with the rest of physics, and thus misinterpretations were created. Among them, the dominant misinterpretations of the Wheeler School are due to inadequacy in mathematics and physics. In particular, their distortions of Einstein’s equivalence principle maintain initial errors and create their own errors. Moreover, the errors on dynamic solutions have far reaching consequences to other areas of physics. These errors are responsible for the mistakes in the press release of the 1993 Nobel Committee who was unaware of the non-existence of dynamic solutions and the experimental supports to Einstein’s equivalence principle. To illustrate the damages of such misinterpretations and errors to education, the MIT Open Course Phys. 8.033 is chosen since it is accessible to the public and the influence of the Wheeler School to MIT is a relatively recent event. Nevertheless, the rectifications of errors in general relativity lead to a discovery of the new chargemass interaction because E = mc2 is only conditionally valid. And experimental confirmations of such an interaction prove for the necessity of unification between gravitation and electromagnetism, and thus enable other theoretical progresses.

The paper is an attempt to identify the economic and psychological factors that impact the market price of shares of the listed Pharmaceutical companies in Dhaka Stock Exchange(DSE). More specifically this study aims at finding the extent to which factors like Earning per Share, Net Asset Value per Share, Dividend rate, Disclosures in Annual Report, Percentage of shares held by Public, Good news, Bad News etc influence the market price. The study reveals that about 68.1% of the variations in market price are explained by the above mentioned economic and psychological factors. Among different economic factors dividend rate has the most positive influence on the market price while among the psychology factors good news about a company is the most positively influencing factor. Findings also signify thatthe percentage of shares held by public, and bad news about a particular company negatively influence the market prices of shares of that particular company.

With the lessons of 1950’s war on the Korean peninsular, drawing from the initial soviet reluctance to back North Korea against the US forces and the subsequent lessons of global realism and constructivism learnt by the north in US perpetual support of the south, the latter resorted to building a nuclear armament for its continuity and survival. This paper is an evaluation of the efficacy of six party talks as adopted in conflict management and resolution in south-east Asia. The paper adopts a descriptive secondary research from existing documented literatures for conclusive analogy. The paper discovers that, the six party talks is a diplomatic way of engaging the provoked north to halt its nuclear ambition, for failure to denuclearize north Korea may serve as a great threat to US ally (south Korea) in the region. The paper concludes that, there is western nuclear strategy to dominate the global military industrial complex and warfare around the world-hence the perpetual subjugation of the global armament and the strategic deterrence of non proliferation. The paper recommends mutual understanding, respect to the sovereignty of states and balance of power among other things.

The present paper argues – against all odds – that advocating the rehabilitation of national languages (NL) in ―ex-colonized countries‖, as the case may be with Ngugy‘s call in his now famous book Decolonising of the Mind: the Politics of Languages in African Literature (1981) is a slight of hand as it overlooks a number of factors namely the political, economic, social and ethnic hazards that could follow from such an endeavor. Several arguments are brought forth in support of the claims made by the present paper notably the shortcomings of the arguments brought by such advocates as well as examples of failuresof linguistic nationalization policies in ex-colonial countries. Among the basic arguments advanced to that effect are: (i) the language market dominated by the Western languages especially English; (ii) the legacy of the past as an economic factor that should be looked at as an asset rather than a liability; (iii) the politicization of the linguistic issue considered as a stunt done more in pride than in realistic and pragmatic considerations.

A simple and sensitive dispersive liquid - liquid microextraction method based gas chromatography mass spectrometry (DLLME-GC-MS) has been developed for the simultaneous determination of twelve azole fungicides (Tetraconazole, Penconazole, Tricyclazole, Propiconazole, Tebuconazole, Epoxyconazole, Etoxazole, Fluquinconazole, Difenconazole) in fruit samples. The following parameters that affect the DLLME procedure efficiency were optimized: Selection of extraction solvent and dispersion solvent, extraction time and ionic strength. Under the optimal conditions the linearity of the method was established over the range 0.001 – 1.0 μg/mL with the correlation coefficients ranging from 0.9962 – 0.9997. The recoveries of the DLLME ranged from 85 to 105, with relative standard deviation (RSD) < 9.5%. The developed and optimized method was applied successfully for the determination of residues in market fruit samples.