Search results for: Naveed Ahmed Khan

Authors: Sanjay M. Gulhane, Athar Ravish Khan, Umesh W. Kaware

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Orthogonal frequency and code division multiplexing (OFCDM) has received large attention as a modulation scheme to realize high data rate transmission. Multiband (MB) Orthogonal frequency division multiplexing (OFDM) Ultra Wide Band (UWB) system become promising technique for high data rate due to its large number of advantage over Singleband (UWB) system, but it suffer from coherent frequency diversity problem. In this paper we have proposed MB-OFCDM UWB system, in which two-dimensional (2D) spreading (time and frequency domain spreading), has been introduced, combining OFDM with 2D spreading, proposed system can provide frequency diversity. This paper presents the basic structure and main functions of the MB-OFCDM system, and evaluates the bit error rate BER performance of MB-OFDM and MB-OFCDM system under UWB indoor multi-path channel model. It is observe that BER curve of MB-OFCDM UWB improve its performance by 2dB as compare to MB-OFDM UWB system.

Keywords: MB-OFDM UWB system, MB-OFCDM UWB system, UWB IEEE channel model, BER

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Authors: Ikhlas Ahmed, Jamillah Zamoon

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The human receptor for advanced glycation end product is a plasma membrane receptor with an intrinsically disordered region. The protein consists of three extracellular domains, a single membrane spanning transmembrane domain, and a cytosolic domain which is intrinsically disordered and responsible for signaling. The disordered nature of the cytosolic domain allows it to be dynamic in solution. This receptor self-associates to higher forms. The association is triggered by ligand, metal or by the extracellular domain. Fluorescence spectroscopy technique is used to test the self-association of the different concentrations of the cytosolic domain. This work has concluded that the cytosolic domain of this receptor also self-associates. Moreover, the self-association does not require ligand or metal.

Keywords: fluorescence spectroscopy, hRAGE, IDP, Self-association

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Authors: Abhishek Kumar Chandra, Kaushal Kishor, Wasim Khan, Dhananjay Singh, M. S. Alam

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Single phase fluid flow through series of uniform microchannels connected via transition section (converging-diverging section with or without throat) was analytically and numerically studied to characterize the flow within the channel and in the transition sections. Three sets of microchannels of diameters 100, 184, and 249 μm were considered for investigation. Each set contains 10 numbers of microchannels of length 20 mm, connected to each other in series via transition sections. Transition section consists of either converging-diverging section with throat or without throat. The effect of non-uniformity in microchannels on pressure drop was determined by passing water/air through the set of channels for Reynolds number 50 to 1000. Compressibility and rarefaction effects in transition sections were also tested analytically and numerically for air flow. The analytical and numerical results show that these configurations can be used in enhancement of transport processes. However, converging-diverging section without throat shows superior performance over with throat configuration.

Keywords: contraction-expansion flow, integrated microchannel, microchannel network, single phase flow

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Authors: Saif Khan Sunny, Md. Masud-ul-alam

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This study presents the association of photosynthetic pigment: chlorophyll-a (chl-a) and physical parameters: sea surface temperature (SST), dissolved oxygen (DO), sea surface salinity (SSS), and total dissolved solids (TDS) in the northeastern Bay of Bengal. At 15 sampling stations in the bay near the eastern coast of Teknaf, photosynthetic pigment and environmental variables were measured for surface water where acetone extraction was used for ch-a. Samples of seawater were taken in March 2021, where chlorophyll-a content varies from 0.554 to 9.696 mg/m3 in surface water over the sampling site. Higher concentrations may be attributable to the nutrient supply of hatcheries and the delivery of fluvial input. The observed SST, DO, SSS, and TDS in the north-eastern Bay of Bengal are 26.65 to 28.6 °C, 6.26 to 8.03 mg/l, 29.3 to 33.1 PSU, and 22.4 to 25.3 ppm, respectively. Temperature and chl-a had a positive association (0.18), according to an analysis of the cross-correlation matrix. Again, a negative correlation (0.34) between dissolved oxygen and temperature is significant at p < 0.05. Total dissolved solids and dissolved oxygen have a significant negative correlation (0.70) where p is < 0.001.

Keywords: photosynthetic pigment, nutrient supply, chlorophyll, physical parameters

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Authors: Mona Almansoori, Ahmed Mustafa, Ahmad Elshamy

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Wireless nodes in a sensor network gather and process critical information designed to process and communicate, information flooding through such network is critical for decision making and data processing, the integrity of such data is one of the most critical factors in wireless security without compromising the processing and transmission capability of the network. This paper presents mechanism to securely transmit data over a chain of sensor nodes without compromising the throughput of the network utilizing available battery resources available at the sensor node.

Keywords: hybrid protocol, data integrity, lightweight encryption, neighbor based key sharing, sensor node data processing, Z-MAC

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Authors: M. Khalid Alamgir, Javed Ahsan Bhatti, M. Zafarullah Khan

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Thin film of amorphous carbon (DLC) was deposited on 316 steel using Nd: YAG laser having energy 300mJ. Pure graphite was used as a target. The vacuum in the deposition chamber was generated in the range of 10-6 mbar by turbo molecular pump. Ratio of sp3 to sp2 content shows amorphous nature of the film. This was confirmed by Raman spectra having two peaks around 1300 cm-1 i.e. D-band to 1700 cm-1 i.e. G-band. If sp3 bonding ratio is high, the films behave like diamond-like whereas, with high sp2, films are graphite-like. The ratio of sp3 and sp2 contents in the film depends upon the deposition method, hydrogen contents and system parameters. The structural study of the film was carried out by XRD. The hardness of the films as measured by Vickers hardness tester and was found to be 28 GPa. The EDX result shows the presence of carbon contents on the surface in high rate and optical microscopy result shows the smoothness of the film on substrate. The film possesses good adhesion and can be used to coat surgical instruments.

Keywords: DLC, thin film, Raman spectroscopy, XRD, EDX

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Authors: Ahmed Sakr Ashour, Hoda Saad AboRemila

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An attempt was made to fill the gap in the macro analysis of corruption by suggesting a conceptual framework that differentiates four types of macro corruption: state capture, political, bureaucratic and financial/corporate. The economic consequences or forward linkages (growth, inclusiveness and sustainability of development) and macro institutional determinants constituting the backward linkages of each type were delineated. The research implications of the macro perspective and proposed framework were discussed. Implications of the findings for theory, research and reform policies addressing macro corruption issues were discussed.

Keywords: economic growth, inclusive growth, macro corruption, sustainable development

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Authors: Ahmed Saleh Summan

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This article presents the results of a technical report on the evaluation of occupational noise exposures among a musical conductor in a musical rehearsal hall (party–center). A calibrated noise dosimeter was used to measure the personal exposure of a music teacher/conductor for 8 hours in two days of rehearsal involving 90 players. Results showed that noise exposure levels were much higher than the permissible levels regulated 85dBA/8hr by NIOSH. In fact, the first day of measurements recorded the highest exposure levels (91 dBA). A number of factors contributed to these results, such as players number, types of instruments used, and activities. Noise control measures were recommended to solve this situation.

Keywords: noise exposure, music conductors, occupational noise, noise in rooms

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Authors: Yousef Alwashahi, Ahmed Almoqbali, Mayar Albahrani, Asma Alajmi

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We report a rare case of a 49-year-old Omani woman who is a known case of primary anti-phospholipid syndrome, glucose-6-phosphate dehydrogenase deficiency, and iron deficiency anaemia. During cannulation, she was found to develop bulla that progressed to ulcerations. With chronicity and recurrent abscess formation that usually increase after surgical intervention, a pathergy phenomenon was postulated. High suspicion of pyoderma gangrenosum was considered. Fortunately, the rapid progression of the disease was slowed down with corticosteroids, cyclosporin, and biological agents.

Keywords: anti-phospholipid syndrome, pyoderma gangrenosum, bullous pyoderma gangrenosum, pathergy, pathergy phenomenon

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Authors: Krobba Benharzallah, Kenai Said, Bouhicha Mohamed, Lakhdari Mohammed Fatah, Merah Ahmed

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In recent years, great interest has been directed towards the use of local materials and natural resources in building and public works. This is to satisfy the enormous need for these materials and contribute to sustainable development. Among these resources, dune sand and limestone crushed sand, which can be an interesting alternative to the replacement of siliceous alluvial sands for the formulation of a repair mortar. The results found show that the particle size correction of dune sand by limestone sand and the addition of a superplasticizer are very beneficial in terms of adhesion and mechanical strength.

Keywords: repair mortar, dune sand, crushed limestone sand, adhesion, mechanical strength

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Authors: Hassan J. Al Salman, Ahmed A. Al Ghafli

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In this study, we consider a nonlinear in time finite element approximation of a reaction diffusion system of lambda-omega type. We use a fixed-point theorem to prove existence of the approximations at each time level. Then, we derive some essential stability estimates and discuss the uniqueness of the approximations. In addition, we employ Nochetto mathematical framework to prove an optimal error bound in time for d= 1, 2 and 3 space dimensions. Finally, we present some numerical experiments to verify the obtained theoretical results.

Keywords: reaction diffusion system, finite element approximation, stability estimates, error bound

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Authors: Jihene Jlassi, Ahmed Frikha, Wazna Kortli

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The objectives of Nurse-Patient Assignment are the minimization of the overall hospital cost and the maximization of nurses ‘preferences. This paper aims to assess nurses' satisfaction related to the implementation of patient acuity tool-based assignments. So, we used an integer linear program that assigns patients to nurses while balancing nurse workloads. Then, the proposed model is applied to the Paediatrics Department at Kasserine Hospital Tunisia. Where patients need special acuities and high-level nursing skills and care. Hence, numerical results suggested that proposed nurse-patient assignment models can achieve a balanced assignment

Keywords: nurse-patient assignment, mathematical model, logistics, pediatrics department, balanced assignment

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Authors: Amina Jibrin Ahmed

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The environment is mankind's natural habitat. Industrial activities over time have taken their toll on it in the form of deterioration and degradation. The petroleum industry is particularly notorious for its negative impact on its host environments. The realization that this poses a threat to sustainability led to the increased awareness and subsequent recognition of the importance of environmental disclosure in financial statements. This paper examines the laws and regulations put in place by the Nigerian Government to mitigate this impact, and the level of compliance by Shell Nigeria, the pioneer and largest oil company in the country. Based on the disclosure made, this paper finds there is indeed a high level of compliance by that company, and voluntary disclosure moreover.

Keywords: environmental accounting, legitimacy theory, environmental impact assessment, environmental disclosure, host communities

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Authors: Faheema Khan

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We have investigated the effects of salt stress on the stability of plant growth, water relations, photosynthetic variables, lipid peroxidation and antioxidant system in salt-tolerant (PK-327) and salt-sensitive (PK-471) soybean genotypes. Ten-day-old salt-tolerant and salt-sensitive soybean plants were subjected to 0-150 mM NaCl for 15 days. While the growth of genotype PK-327 was not affected significantly up to 75 mM NaCl treatment, the growth of the PK-471 was reduced significantly beyond 25 mM NaCl treatments. Salt stress caused severe impairments in photosynthetic variables like photosynthetic rate, chlorophyll fluorescence and chlorophyll content, being more pronounced in salt-sensitive genotype than in salt-tolerant.The activities of antioxidant enzymes (superoxide dismutase, catalase, ascorbate peroxidase and glutathione reductase) were higher in PK-327 than in PK-471 at various levels of salt treatments.It is concluded that tolerance capacity of PK-327 against salinity can be associated with the ability of this genotype in keeping an active photosynthetic system and strong antioxidant defence system.

Keywords: salt stress, soybean, antioxidant, photosynthesis

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Authors: Irene Ahmed

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This is a research manuscript that lay vehemence upon the brazen reality behind the façade of aestheticism of the society. The journal is a conglomeration of a critical analysis of artistic portrait of The Ophelia and The Last Supper and the literary portrait of W.M.Thackeray’s Vanity Fair singularizing the theme of the paper. The portrait Last Supper highlights the morality of Jesus to be in a possession of a super-human quality of forgiving everybody and to know the foregone destiny. But how is it possible that he is not taking any step to avoid the dismal future despite it is known much earlier? Similarly, how is it possible that Ophelia is drowning and she is not aware of the fact? The answers are found in literary portrait of Vanity Fair, where vanity is given the utmost importance keeping aside all other subjects and my subject of research orbs around it.

Keywords: acrimonious, brazen reality, vanity fair, Ophelia and the Last Supper

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Authors: Hassan Al Salman, Ahmed Al Ghafli

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In this study we consider a nonlinear in time finite element approximation of a reaction diffusion system of lambda-omega type. We use a fixed point theorem to prove existence of the approximations. Then, we derive some essential stability estimates and discuss the uniqueness of the approximations. Also, we prove an optimal error bound in time for d=1, 2 and 3 space dimensions. Finally, we present some numerical experiments to verify the theoretical results.

Keywords: reaction diffusion system, finite element approximation, fixed point theorem, an optimal error bound

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Authors: Hafiz Muhammad Umer Aslam, Mohammad Rafiq Khan

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This techno-economic study reports the feasibility of generating thermoelectric power from municipal solid waste (MSW) of Kasur City by incineration process. The data was gathered from different establishments of Kasur, through appropriate permission from their heads, and processed to design different alternative projects for installation of a thermal power plant in the city of Kasur. A technique of discounted cash flow was used to evaluate alternative projects so that their Benefit to Cost Ratio, Net Present Value, Internal Rate of Return and Payback Period can be determined. The study revealed that Kasur City currently consumes 18MWh electricity and generates 179 tons/day MSW. The generated waste has the ability to produce 2.1MWh electricity at the cost of USD 0.0581/unit with an expenditure of USD 3,907,692 as initial fixed investment of forming about 1/7th of consumption of Kasur. The cost from this source, when compared to current rate of electricity in Pakistan (USD 0.1346), is roughly half.

Keywords: Kasur City, resource recovery, thermoelectric power, waste management

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Authors: Sanaa I. Abu Alasal, Madleen M. Esbeih, Eman R. Fayyad, Rami S. Gharaibeh, Mostafa Z. Ali, Ahmed A. Freewan, Monther M. Jamhawi

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This research proposes a novel reconstruction protocol for restoring missing surfaces and low-quality edges and shapes in photos of artifacts at historical sites. The protocol starts with the extraction of a cloud of points. This extraction process is based on four subordinate algorithms, which differ in the robustness and amount of resultant. Moreover, they use different -but complementary- accuracy to some related features and to the way they build a quality mesh. The performance of our proposed protocol is compared with other state-of-the-art algorithms and toolkits. The statistical analysis shows that our algorithm significantly outperforms its rivals in the resultant quality of its object files used to reconstruct the desired model.

Keywords: meshes, point clouds, surface reconstruction protocols, 3D reconstruction

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Authors: Ahmed Gonnah, Omar Masoud, Mohamed Abdel-Wahab, Ahmed ElMosalamy, Abdulrahman Al-Naseem

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Introduction: Fibroadenomas are solid, mobile, and non-tender benign breast lumps, with the highest prevalence amongst young women aged between 15 and 35. Symptoms can include discomfort, and they can become problematic, particularly when they enlarge, resulting in many referrals for biopsies, with fibroadenomas accounting for 30-75% of the cases. Diagnosis is based on triple assessment that involves a clinical examination, ultrasound imaging and mammography, as well as core needle biopsies. Current management includes observation for 6-12 months, with the indication of definitive surgery, in cases that are older than 35 years or with fibroadenoma persistence. Serious adverse effects of surgery might include nipple-areolar distortion, scarring and damage to the breast tissue, as well as the risks associated with surgery and anesthesia, making it a non-feasible option. Methods: A literature search was performed on the databases EMBASE. MEDLINE/PubMed, Google scholar and Ovid, for English language papers published between 1st of January 2000 and 17th of March 2021. A structured protocol was employed to devise a comprehensive search strategy with keywords and Boolean operators defined by the research question. The keywords used for the search were ‘HIFU’, ‘High-Intensity Focused Ultrasound’, ‘Fibroadenoma’, ‘Breast’, ‘Lesion’. This review was carried out in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Results: Recently, a thermal ablative technique, High Intensity Focused Ultrasound (HIFU), was found to be a safe, non-invasive, and technically successful alternative, having displayed promising outcomes in reducing the volume of fibroadenomas, pain experienced by patients, and the length of hospitalization. Quality of life improvement was also evidenced, exhibited by the disappearance of symptoms, and enhanced physical activity post-intervention, in addition to patients’ satisfaction with the cosmetic results and future recommendation of the procedure to other patients. Conclusion: Overall, HIFU is a well-tolerated treatment associated with a low risk of complications that can potentially include erythema, skin discoloration and bruising, with the majority of this self-resolving shortly after the procedure.

Keywords: ultrasound, HIFU, breast, efficacy, side effects, fibroadenoma

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Authors: Ahmed M. Rashed

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Culicoides midges are known to be vectors of disease to both man and animals. For providing information necessary for control methods to be applied to the best advantage, a New jersey light-trap was used. Twenty species were identified during this study and eight species were recorded from Chantilly for the first time, these include C.grisescens, C.nubeculosus, C.cubitalis, C.achrayi, C.circumscriptus, C.stigma, C.reconditus, and C.parroti. The environmental factors, wind speed and temperature were found to have a marked effect on the activity of Culicoides midges. The temperature was found to be positively correlated and the wind speed negatively correlated with the light-trap catch. However, humidioty could not be shown to have any effect on the catch.

Keywords: culicoides, meteorological factors, wind speed, disease

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Authors: Ahmed Almurshedi, Mark Atherton, Mares Cristinel, Tadeusz Stolarski, Masaaki Miyatake

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Transportation and handling of delicate and lightweight objects is a significant issue in some industries. Two levitation prototype designs, a horn transducer design and surface-mounted piezoelectric actuator vibrating plate design, are compared. Both designs are based on the method of squeeze-film levitation (SFL) and the aim of this study is to evaluate the characteristics and performance of each. To this end, physical experiments are conducted and are demonstrated that the horn-type transducer prototype design produces better levitation performance but it design complexity and operating characteristics make it less suitable than the vibrating plate design for practical applications.

Keywords: floating, levitation, piezoelectric, squeeze-film, transducer

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Authors: Ather Saeed, Arif Khan, Jeffrey Gosper

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Sensor devices are prone to errors and sudden node failures, which are difficult to detect in a timely manner when deployed in real-time, hazardous, large-scale harsh environments and in medical emergencies. Therefore, the loss of data can be life-threatening when the sensed phenomenon is not disseminated due to sudden node failure, battery depletion or temporary malfunctioning. We introduce a set of partial differential equations for localizing faults, similar to Green’s and Maxwell’s equations used in Electrostatics and Electromagnetism. We introduce a node organization and clustering scheme for self-stabilizing sensor networks. Green’s theorem is applied to regions where the curve is closed and continuously differentiable to ensure network connectivity. Experimental results show that the proposed GTFD (Green’s Theorem fault-detection and Self-stabilization) protocol not only detects faulty nodes but also accurately generates network stability graphs where urgent intervention is required for dynamically self-stabilizing the network.

Keywords: Green’s Theorem, self-stabilization, fault-localization, RSSI, WSN, clustering

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Authors: Ahmed Emara, Maged Ghoneima, Mohamed Dessouky

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Demand for low power fast memories is increasing with the increase in IC’s complexity, in this paper we introduce a proposal for a compact SRAM based on memristor devices. The compact size of the proposed cell (1T2M compared to 6T of traditional SRAMs) allows denser memories on the same area. In this paper, we will discuss the proposed memristor memory cell for single/multi bit data storing configurations along with the writing and reading operations. Stored data stability across successive read operation will be illustrated, operational simulation results and a comparison of our proposed design with previously conventional SRAM and previously proposed memristor cells will be provided.

Keywords: memristor, multi-bit, single-bit, circuits, systems

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Authors: Osama M. Ahmed, Walaa G. Hozayen, Haidy Tamer Abo Sree

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The effect of doxorubicin (4 mg/kg b.w.week) without or with oral administration of ethanolic purslane (Portulaca oleracea) shoot (leaves and stems) extract (50 mg/kg b.w.day) or ethanolic purslane seeds extract (50 mg/kg b.w.day) co-treatments for 6 weeks was evaluated in adult male rats. There was an increase in serum levels of ALT, AST, ALP, GGT and total bilirubin. In addition, hepatic glutathine, glutathione transferase, peroxidase, SOD, CAT activities were decreased while lipid peroxidation in the liver was increased. Co-administration of ethanolic purslane and seed extracts successfully improved the adverse changes in the liver functions with an increase in antioxidants activities and reduction of lipid peroxidation.

Keywords: antioxidants, doxorubicin, hepatotoxicity, purslane

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Authors: Muhammad Umar Khan, Mahesh Kumar, Faraz Neakakhtar

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Although industrialization marks to the economy of a country yet it increases the pollution and temperature of the environment. The world is now shifting towards green energy because the utilization of fossil fuels is resulting in global warming. So we need to develop systems that can operate on renewable energy resources and have low heat losses. The combined solar and geothermal multigeneration system can solve this issue. Rather than making rankine cycle purely a solar-driven, heat from solar is used to drive vapour absorption cycle and reheated to generate power using geothermal reservoir. The results are displayed by using Engineering Equation Solver software, where inputs are varied to optimize the energy and exergy efficiencies of the system. The cooling effect is 348.2 KW, while the network output is 23.8 MW and reducing resultant emission of 105553 tons of CO₂ per year. This eco-friendly multigeneration system is capable of eliminating the use of fossil fuels and increasing the geothermal energy efficiency.

Keywords: cooling effect, eco-friendly, green energy, heat loses, multigeneration system, renewable energy, work output

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Authors: Khan Sarfaraz, Mohammad Ali Mia

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Money laundering and other financial crime have become a global threat in recent years, impacting both developed and poor countries. In developing countries like Bangladesh, it is more difficult to combat financial crime than in developing countries because of the inadequate regulatory environment and vulnerable financial system. Bangladesh's central bank issues guidelines to facilitate the implementation of the prevention of the money laundering act. According to the guideline of Bangladesh Bank, all financial institution has to develop anti-money laundering policy to ensure the safety and soundness of their institutions. The paper aims to focus on the role of authorized agencies in combating financial crime. In this paper, the latest trends in financial crimes have been discussed from global and Asian perspectives. The preventive measures for money laundering and other financial crimes have been discussed elaborately. So far, financial crime is a sophisticated and dynamic crime, and criminals continuously took innovative processes to use the financial system to launder money. The study will take a step in pointing out new techniques, effects and challenges of financial crime in Bangladesh.

Keywords: financial crime, illegal money transfer, online gambling, money laundering, authorized agencies

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Authors: Pshtiwan Shafiq Ahmed

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The invasion of Iraq was a turning point in Iraq, destroying the economic infrastructure of several important strategic and historic cities, including Mosul, Anbar and Diyala, which will take decades to rebuild It left 18,805 people dead and 37,000 injured, destroying hundreds of villages and cities, displacing 2.3 million people, and increasing the number of orphans The increase in the number of windows and the destruction of society and the structure of the population so that the number of children, women and the elderly has increased. Religious clashes have increased and religious cleansing has begun, trying to eradicate Christianity, Yazidis and Kakais from the whole of Iraq, causing the largest number of Christians, Yazidis and Kakais to leave Iraq and many of them went missing.

Keywords: ISIS, population change, geographical change, Iraq

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Authors: Bilal Liaqat, Muhammad Umar, Zara Bashir, Hassan Rafique, Mohsin Abbasi, Zarak Khan

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Transformational leadership is one of the most studied topics in the organization sciences. However, the impact of transformational leadership on employee’s individual attributes have not yet been studied. Purpose: This research aims to discover the relationship between transformational leadership and employee motivation, performance and creativity. Moreover, the study will also investigate the influence of transformational leadership on employee performance through employee motivation and employee creativity. Design-Methodology-Approach: The data was collected from employees in different organization. This cross-sectional study collected data from employees and the methodology used includes survey data that were collected from employees in organizations. Structured interviews were also conducted to explain the outcomes from the survey. Findings: The results of this study reveal that transformational leadership has a positive impact on employee’s individual attributes. Research Implications: Although this study expands our knowledge about the role of learning orientation between transformational leadership and employee motivation, performance and creativity, the prospects for further research are still present.

Keywords: employee creativity, employee motivation, employee performance, transformational leadership

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Authors: Kartik Gupta, Umar Khan, Mayur Parab, Dhiraj Chaudhari, Afzal Ansari

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The report focuses on the study related to the Design and Simulation of a stabilator (an all-movable horizontal stabilizer) for a fixed-wing aircraft. The project involves the development of a computerized direct optimization procedure for designing an aircraft all-movable stabilator. This procedure evaluates various design variables to synthesize an optimal stabilator that meets specific requirements, including performance, control, stability, strength, and flutter velocity constraints. The work signifies the CFD (Computational Fluid Dynamics) analysis of the airfoils used in the stabilator along with the CFD analysis of the Stabilizer and Stabilator of an aircraft named Thorp- T18 in software like XFLR5 and ANSYS-Fluent. A comparative analysis between a Stabilizer and Stabilator of equal surface area and under the same environmental conditions was done, and the percentage of drag reduced by the Stabilator for the same amount of lift generated as the Stabilizer was also calculated lastly, Wind tunnel testing was performed on a scale down model of the Stabilizer and Stabilator and the results of the Wind tunnel testing were compared with the results of CFD.

Keywords: wind tunnel testing, CFD, stabilizer, stabilator

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Authors: Ibrahim Ali, Adamu Danlami Ahmed

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This study examines the impact of depreciation on taxable income and financial performance of consumer goods companies quoted on the Nigerian stock exchange. The study adopts ex-post factor research design. Data were collected using a secondary source. The findings of the study suggest that, method of depreciation adopted in any organization influence the taxable profit. Depreciation techniques can either be: depressive, accelerative and linear depreciation. It was also recommended that consumer goods should adjust their method of depreciation to make sure an appropriate method is adopted. This will go a long way to revitalize their taxable profit.

Keywords: accelerated, linear, depressive, depreciation

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