Search results for: Mohd Yusri Ibrahim

Authors: Moustapha H. Ibrahim, Dahir Abdourahman

Abstract:

This document presents a short-circuit fault detection process in a photovoltaic (PV) system. The proposed method is developed in MATLAB/Simulink. It determines whatever the size of the installation number of the short circuit module. The proposed algorithm indicates the presence or absence of an abnormality on the power of the PV system through measures of hourly global irradiation, power output, and ambient temperature. In case a fault is detected, it displays the number of modules in a short circuit. This fault detection method has been successfully tested on two different PV installations.

Keywords: PV system, short-circuit, fault detection, modelling, MATLAB-Simulink

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Authors: Salisu Ibrahim

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The paper studies the commutativity associated with fractional order linear time-varying systems (LTVSs), which is an important area of study in control systems engineering. In this paper, we explore the properties of these systems and their ability to commute. We proposed the necessary and sufficient condition for commutativity for fractional order LTVSs. Through a simulation and mathematical analysis, we demonstrate that these systems exhibit commutativity under certain conditions. Our findings have implications for the design and control of fractional order systems in practical applications, science, and engineering. An example is given to show the effectiveness of the proposed method which is been computed by Mathematica and validated by the use of MATLAB (Simulink).

Keywords: fractional differential equation, physical systems, equivalent circuit, analog control

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Authors: Ibrahim Garba

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This research involved the use of word distributions and morphological knowledge by speakers of Arabic learning English connected different allomorphs in order to realize how the morphology and syntax of English gives meaning through using interactive crossword puzzles (ICP). Fifteen chapters covered with a class of nine learners over an academic year of an intensive English program were reviewed using the ICP. Learners were questioned about how the use of this gaming element enhanced and motivated their learning of English. The findings were positive indicating a successful implementation of ICP both at creational and user levels. This indicated a positive role technology had when learning and teaching English through adopting an interactive gaming element for learning English.

Keywords: distribution, gaming, interactive-crossword-puzzle, morphology

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Authors: Ibrahim Özbek, Erdoğan Mehmet Özkan

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In this study, we generalize (k,n) threshold secret sharing scheme on the study Ozbek and Siap to the codes over the ring Fq+ αFq. In this way, it is mentioned that the method obtained in that article can also be used on codes over rings, and new advantages to be obtained. The method of securely sharing the key in cryptography, which Shamir first systematized and Massey carried over to codes, became usable for all error-correcting codes. The firewall of this scheme is based on the hardness of the syndrome decoding problem. Also, an open study area is left for those working for other rings and code classes. All codes that correct errors with this method have been the working area of this method.

Keywords: secret sharing scheme, linear codes, algebra, finite rings

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Authors: N. K. Mohd Affendi, T. A. R. Tuan Abdullah, S. A. Syed Mustaffa

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In power industry transformer is an important component and most of us familiar by the functioning principle of a transformer electrically. There are many losses occur during the operation of a transformer that causes heat generation. This heat, if not dissipated properly will reduce the lifetime and effectiveness of the transformer. Transformer cooling helps in maintaining the temperature rise of various paths. This paper proposed to minimize the ambient temperature of the transformer room in order to lower down the temperature of the transformer. A simulation has been made using finite element methods programs called FEMM (Finite Elements Method Magnetics) to create a virtual model based on actual measurement of a transformer. The generalization of the two-dimensional (2D) FEMM results proves that by minimizing the ambient temperature, the heat of the transformer is decreased. The modeling process and of the transformer heat flow has been presented.

Keywords: heat generation, temperature rise, ambient temperature, FEMM

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Authors: Salisu Ibrahim

Abstract:

The paper studies the commutativity associated with fractional order linear time-varying systems (LTVSs), which is an important area of study in control systems engineering. In this paper, we explore the properties of these systems and their ability to commute. We proposed the necessary and sufficient condition for commutativity for fractional order LTVSs. Through a simulation and mathematical analysis, we demonstrate that these systems exhibit commutativity under certain conditions. Our findings have implications for the design and control of fractional order systems in practical applications, science, and engineering. An example is given to show the effectiveness of the proposed method which is been computed by Mathematica and validated by the use of Matlab (Simulink).

Keywords: fractional differential equation, physical systems, equivalent circuit, and analog control

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Authors: Yalçın Kılıç, İbrahim Kani

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The conversion of hydrocarbons to carbonyl compounds by oxidation reaction is one of the most important reactions in the synthesis of fine chemicals. As a result of the oxidation of hydrocarbons containing aliphatic sp3-CH groups in their structures, aldehydes, ketones or carboxylic acids can be obtained. In this study, OSSO-type 2,2'-[1,4-butanedylbis(thio)]bis-benzoic acid (tsabutH2) ligand and [Zn(µ-tsabut)(phen)]n complex (where phen = 1,10-phenantroline) were synthesized and their structures were characterized by single crystal x-ray diffraction method. The catalytic efficiency of the complex in the catalytic oxidation studies of organic compounds such as cyclohexane, ethylbenzene, diphenylmethane, and p-xylene containing sp3-C-H in its structure was investigated.

Keywords: metal complex, OSSO-type ligand, catalysis, oxidation

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Authors: Mehran Fadaeinasab, Alireza Basiri, Yalda Kia, Hamed Karimian, Hapipah Mohd Ali, Vikneswaran Murugaiyah

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Two new, rauvolfine C and 3- methyl-10,11-dimethoxyl-6- methoxycarbonyl- β- carboline, along with five known indole alkaloids, macusine B, vinorine, undulifoline, isoresrpiline and rescinnamine were isolated from the bark of Rauvolfia reflexa. All the compounds showed good to moderate cholinesterase inhibitory activity with IC50 values in the range of 8.06 to 73.23 πM, except rauvolfine C that was inactive against acetylcholinesterase (AChE). Rescinnamine, a dual inhibitor was found to be the most potent inhibitor among the isolated alkaloids against both AChE and butyrylcholinesterase (BChE). Molecular docking revealed that rescinnamine interacted differently on AChE and BChE, by means of hydrophobic interactions and hydrogen bonding.

Keywords: Rauvolfia reflexa, indole alkaloids, acetylcholinesterase, butyrylcholinesterase, molecular docking

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Authors: Mohd Salmi Md Noorani, Ghada Al-Mahbashi, Sakhinah Abu Bakar

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This paper investigates projective lag synchronization (PLS) behavior in drive response dynamical networks (DRDNs) model with identical nodes. A hybrid feedback control method is designed to achieve the PLS with mismatch and without mismatch terms. The stability of the error dynamics is proven theoretically using the Lyapunov stability theory. Finally, analytical results show that the states of the dynamical network with non-delayed coupling can be asymptotically synchronized onto a desired scaling factor under the designed controller. Moreover, the numerical simulations results demonstrate the validity of the proposed method.

Keywords: drive-response dynamical network, projective lag synchronization, hybrid feedback control, stability theory

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Authors: Ebtesam Shadadi, Rasha Ibrahim, Essam Ghadafi

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Phishing poses a significant threat as a cybercrime by tricking end users into revealing their confidential and sensitive information. Attackers often manipulate victims to achieve their malicious goals. The increasing prevalence of Phishing has led to extensive research on this issue, including studies focusing on phishing attempts in healthcare institutions in the Kingdom of Saudi Arabia. This paper explores the importance of analyzing phishing attacks, specifically focusing on those targeting the healthcare industry. The study delves into the tactics, obstacles, and remedies associated with these attacks, all while considering the implications for Saudi Vision 2030.

Keywords: phishing, cybersecurity, cyber threat, social engineering, vision 2030

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Authors: Nursuhaila Ibrahim, Noor Hanim Rahmat, Nurul Ain Hasni, Nursyuhada Zakaria

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Past studies have shown that class discussions in the ESL classrooms not only helped students exchange ideas with their peers. Students also learn turn taking skills throughout the discussion. Through interacting with their peers, learners learn to use turn-taking strategies. They learn to wait for their turn, to listen to the ideas of others, to disagree, or to agree, and to add on more points in the conversation. This quantitative research explores students’ perception on class discussions and how the discussions influence their choice of turn-taking strategies. Findings of this research will have interesting implications towards the use of class discussions in the ESL classrooms.

Keywords: ESL, class discussions, turn-taking skills, peers

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Authors: Ali Hamad, Ibrahim Al-Drous, Saleh Al-Jufout

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This paper presents a case study of using STATCOM to enhance the performance of Al-Qatraneh 33-kV transmission line. The location of the STATCOM was identified maintaining minimum voltage drops at the 110 load nodes. The transmission line and the 110 load nodes have been modeled by MATLAB/Simulink. The suggested STATCOM and its location will increase the transmission capability of this transmission line and overcome the overload expected in the year 2020. The annual percentage loading rise has been considered as 14%. A graphical representation of the line voltages and the voltage drops at different load nodes has been illustrated.

Keywords: FACTS, MATLAB, STATCOM, transmission line, voltage drop

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Authors: Mustapha Aminu Bagiwa, Ainuddin Wahid Abdul Wahab, Mohd Yamani Idna Idris, Suleman Khan

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Video source device identification has become a problem of concern in numerous domains especially in multimedia security and digital investigation. This is because videos are now used as evidence in legal proceedings. Source device identification aim at identifying the source of digital devices using the content they produced. However, due to affordable processing tools and the influx in digital content generating devices, source device identification is still a major problem within the digital forensic community. In this paper, we discuss source device identification for digital videos by identifying techniques that were proposed in the literature for model or specific device identification. This is aimed at identifying salient open challenges for future research.

Keywords: video forgery, source camcorder, device identification, forgery detection

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Authors: Mohd Izmir Bin Yamin, Thomas Arthur Ward

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Past aerodynamic studies of flapping wing flight have shown that it has increased aerodynamic performances compared to fixed wing steady flight. One of the dominant mechanisms that is responsible for causing this phenomenon is a leading edge vortex, generated by the flapping motion of a flexible wing. Wind tunnel experiments were conducted to observe the aerodynamic profile of a flapping wing, by measuring the lift, drag and thrust. Analysis was done to explain how unsteady aerodynamics leads towards better power performances than a fixed wing flight. The information from this study can be used as a base line for designing future Bio-mimetic Micro Air Vehicles that are based on flying insect aerodynamic mechanisms.

Keywords: flapping wing flight, leading edge vortex, aerodynamics performances, wind tunnel test

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Authors: Mohammed E. Mansour, Tamador M. A. Elhassan, Nahid A. Ibrahim, Awatif A. Ahmed, Manal A. Abdalla

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Rift valley fever (RVF) is mosquito-borne disease. RVF is transboundary zoonotic disease. It has socioeconomic and public health importance. This paper describes qualitative risk of the RVF vaccine production. RVF is endemic in the Sudan. It has been reported in Sudan due to abundance of Ades Eqytie. Thus, there is huge effort to control it. Vaccination practices had significant role to control and manage RVF. The risk assessment explains the likelihood of a risk as likely. Thus, insecticides and repellents synergize the effort of the vaccination.

Keywords: qualitative analysis, risk assessment, rift valley fever vaccine, quality control

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Authors: Mohamed Dakki, Genevieve Robin, Marie Suet, Abdeljebbar Qninba, Mohamed A. El Agbani, Asmâa Ouassou, Rhimou El Hamoumi, Hichem Azafzaf, Sami Rebah, Claudia Feltrup-Azafzaf, Nafouel Hamouda, Wed a.L. Ibrahim, Hosni H. Asran, Amr A. Elhady, Haitham Ibrahim, Khaled Etayeb, Essam Bouras, Almokhtar Saied, Ashrof Glidan, Bakar M. Habib, Mohamed S. Sayoud, Nadjiba Bendjedda, Laura Dami, Clemence Deschamps, Elie Gaget, Jean-Yves Mondain-Monval, Pierre Defos Du Rau

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In biodiversity monitoring, large datasets are becoming more and more widely available and are increasingly used globally to estimate species trends and con- servation status. These large-scale datasets challenge existing statistical analysis methods, many of which are not adapted to their size, incompleteness and heterogeneity. The development of scalable methods to impute missing data in incomplete large-scale monitoring datasets is crucial to balance sampling in time or space and thus better inform conservation policies. We developed a new method based on penalized Poisson models to impute and analyse incomplete monitoring data in a large-scale framework. The method al- lows parameterization of (a) space and time factors, (b) the main effects of predic- tor covariates, as well as (c) space–time interactions. It also benefits from robust statistical and computational capability in large-scale settings. The method was tested extensively on both simulated and real-life waterbird data, with the findings revealing that it outperforms six existing methods in terms of missing data imputation errors. Applying the method to 16 waterbird species, we estimated their long-term trends for the first time at the entire North African scale, a region where monitoring data suffer from many gaps in space and time series. This new approach opens promising perspectives to increase the accuracy of species-abundance trend estimations. We made it freely available in the r package ‘lori’ (https://CRAN.R-project.org/package=lori) and recommend its use for large- scale count data, particularly in citizen science monitoring programmes.

Keywords: biodiversity monitoring, high-dimensional statistics, incomplete count data, missing data imputation, waterbird trends in North-Africa

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Authors: Haniza Ahmad, Norliza Saparin, Ahmadilfitri Md Noor, Mohd Suria Affandi Yusoff

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Enzymatic remediation is applied in low free fatty acid (FFA) (<4%) crude palm oil (CPO) to investigate if further FFA reduction is able to take place to produce premium CPO (<1% FFA). There are four different lipase Candida Antartica brands used in this study. Samples submit to enzymatic remediation using rotary evaporator under 100mbar vacuum with rotation at 260rpm. Samples were taken at 4hours, 8hours and 24hours for analyses. FFA less than 1% was achieved after 24hours reaction with 1% enzyme and 2% glycerol. The FFA reduction was intensified with the presence of glycerol who provides more sites for fatty acid attachment. At 2% glycerol, 71-88% FFA was reduced whereas at 1% glycerol, 46-75% FFA reduced. However, partial glycerides was increased with presence of glycerol with 2% add in glycerol showed greater partial glycerides increment compared to 1% glycerol.

Keywords: enzymes, crude palm oil, free fatty acid, glycerol

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Authors: Mohd Adib Abd Muin

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Social entrepreneurship has become a new phenomenon in a country in order to reduce social problems and eradicate poverty communities. However, the study based on Islamic social entrepreneurship from the social entrepreneurial activity is still new especially in the Islamic perspective. In addition, this research found that is lacking of model on social entrepreneurship that focus on Islamic perspective. Therefore, the objective of this paper is to identify the issues and research gap based on Islamic perspective from existing models and to develop a concept of Islamic social entrepreneurship according to Islamic perspective and Maqasid Shari’ah. The research method used in this study is literature review and comparative analysis from 11 existing models of social entrepreneurship. The research finding shows that 11 existing models on social entrepreneurship has been analyzed and it shows that the existing models on social entrepreneurship do not emphasize on Islamic perspective.

Keywords: component, social entrepreneurship, Islamic perspective, research gap

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Authors: Afroze Ibrahim Baqapuri, Ilya Trofimov

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Sponsored search is a multi-billion dollar industry and makes up a major source of revenue for search engines (SE). Click-through-rate (CTR) estimation plays a crucial role for ads selection, and greatly affects the SE revenue, advertiser traffic and user experience. We propose a novel architecture of solving CTR prediction problem by combining artificial neural networks (ANN) with decision trees. First, we compare ANN with respect to other popular machine learning models being used for this task. Then we go on to combine ANN with MatrixNet (proprietary implementation of boosted trees) and evaluate the performance of the system as a whole. The results show that our approach provides a significant improvement over existing models.

Keywords: neural networks, sponsored search, web advertisement, click prediction, click-through rate

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Authors: Hassan Alhaji Hassan, Inuwa Abdu Ibrahim

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The research looks at the decaying socioeconomic values in northern Nigeria, which is directly affecting the administration of service at different levels. The aim is to establish the consequence of a valueless society on individual and public life at different levels. The result of governments’ continued neglect of education, societal values, which have negatively affected societal development and indeed development in general. Therefore, focus is on governments’ poor performance in Nigeria, using secondary sources of data. In conclusion, the research asserts the need for the application of the values of some traditional values as personal principles and good governance as the way out of the present deteriorating conditions.

Keywords: socioeconomic, values, education, Northern Nigeria, good governance

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Authors: Babak Darvish Rouhani, Mohd Naz'ri Mahrin, Fatemeh Nikpay, Maryam Khanian Najafabadi

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Enterprise Architecture (EA) Implementation Methodologies have become an important part of EA projects. Several implementation methodologies have been proposed, as a theoretical and practical approach, to facilitate and support the development of EA within an enterprise. A significant question when facing the starting of EA implementation is deciding which methodology to utilize. In order to answer this question, a framework with several criteria is applied in this paper for the comparative analysis of existing EA implementation methodologies. Five EA implementation methodologies including: EAP, TOGAF, DODAF, Gartner, and FEA are selected in order to compare with proposed framework. The results of the comparison indicate that those methodologies have not reached a sufficient maturity as whole due to lack of consideration on requirement management, maintenance, continuum, and complexities in their process. The framework has also ability for the evaluation of any kind of EA implementation methodologies.

Keywords: enterprise architecture, EAIM, evaluating EAIM, framework for evaluation, enterprise architecture implementation methodology

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Authors: Hussen Nasir, Mohd Fitri Mansor, Noor Hidayah Abu

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Liberation of the SME market led to a dynamic competitive business environment. SMEs are considered as an engine for economic growth of most nations. SMEs must be willing to adopt the latest technology and incorporate innovation as part of their business strategies. The aim of this study is to examine the innovation practices (innovation strategy and innovation culture) towards sustaining SME’s performance and the moderating effect of intellectual capital on the relationship of innovation practices on SME’s performance. The study will identify the strongest variables that influence the SMEs performance and proposed several hypothesis toward innovation and intellectual capital. Finally, the study will propose a theoretical framework. The current study will contribute to the knowledge of important on the element of intellectual capital as well as innovation practices in the SMEs performance.

Keywords: intellectual capital, innovation practices, SMEs, performance, innovation strategy, innovation culture

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Authors: Abubakar Ibrahim Usman, Mustapha Halilu

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The provisions of rights to women in Islam have generated and are creating a tense and serious debate among Muslims and non-Muslims alike. The Muslims are arguing that Islam provides right to Womenfolk, but their actions, cultural/traditional practices, and treatment reveal otherwise, Non-Muslims, on the other hand, held a different view, saying that Islam has never made such provision. One may not blame their misconception, due to the wide spectrum of treatment given to women in many Muslim societies, which generated, fueled and geared the misconceptions and ceaseless barrage of sensational articles, movies and negative portrayal of Islam today. It has to put in our minds, many actions and Crimes of some Muslims (Who are mostly minority) did not represent the teachings and precepts of Islam, just like one cannot put blame on the parents of a child whose actions fall short of his home background.

Keywords: Islam, women rights, cultural practices, religion

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Authors: Mohd Yazid M. Yunos, R. Arinah, Nor Kalsum M. Isa, U. Nangkula, Nor A. Ismail, Nor F. Ariffin

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Islamic City planning is a concept of optimizing the overall arrangement of land use without compromising community. The concept was influenced by the specific intentions in mind, applying certain ideological principles and objectives rooted in Islamic faith and Muslim culture using distinct design elements. Holy Quran and hadiths provide a foundation for understanding Islamic Principles as clearly shared by the established Islamic Cities such as Medina, Mecca and Jerusalem. This paper aimed to explore the principles and elements of an Islamic City through the review of relevant literature by the means of Content Analysis method. A theoretical framework of Islamic City Principles was then formulated to be the main outcome of the study. The finding is very important to be a useful starting point for future study, especially for formulating a clear guide for the development of upcoming Islamic City in Malaysia.

Keywords: Islamic principles, sustainable city planning, Islamic city, Malaysia

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Authors: Abeer Y. Ibrahim, Faten M. Ibrahim, Samah A. El-Newary, Saber F. Hendawy

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Objective: Appreciation of in-vitro anti-inflammatory and antioxidant characters of Vitex agnus-castus berries alcoholic extract and fractions, as well as in-vivo antitumor ability of alcoholic extract and chloroform fraction against Ehrlich ascites carcinoma is the aim of this study. Material and methods: Antioxidant properties of crude alcoholic extract of vitex berries as well as petroleum ether, chloroform, ethyl acetate and butanol fractions were evaluated, in-vitro assessments, as compared with standard materials, l-ascorbic acid (vitamin C) and butylated hydroxyl toluene(BHT). The anti-inflammatory activity was investigated in cyclooxygenase (COX)-1 and COX-2 inhibition assays. Moreover, in-vivo antitumor effect of vitex berries alcoholic and chloroform extracts were evaluated using Ehrlich ascites carcinoma model. Data were presented as mean±SE, and data were analyzed by one-way analysis of variance test. Results and conclusion: Berries crude extract showed potent antioxidant activity followed with its fractions ethyl acetate and chloroform as compared with standard (V.C and BHT). Ethyl acetate fraction showed good reduction capability, metal ion chelation, hydrogen peroxide scavenging, nitric oxide scavenging and superoxide anion scavenging. Meanwhile, chloroform fraction produced the highest free radical scavenging activity and total antioxidant capacity. In respectable of lipid peroxidation inhibition, crude alcoholic extract and its fractions cleared weak inhibition in comparing with standard materials. Anti-inflammatory activity of V. agnus-castus berries chloroform fraction of vitex was best COX-2 inhibitor (IC₅₀, 135.41 µg/ ml) as compared to vitex alcoholic extract or ethyl acetate fraction with weak inhibitory effect on COX-1 (IC50, 778.432 µg/ ml), where the lowest effect on COX-1 was recorded with alcoholic extract. Alcoholic extract and its fractions showed weak COX-1 inhibition activity, whereas COX-2 was inhibited (100%), compared with celecoxib drug (72% at 1000ppm). The crude alcoholic and chloroform extracts of V. agnus-castus barries significantly reduced the viable Ehrlich cell count and increased nonviable count with amelioration of all hematological parameters. This amelioration was reflected on increasing median survival time and significant increase (P < 0.05) in lifespan.

Keywords: anti-inflammatory, antioxidants, ehrlich ascites carcinoma, Vitex agnus-castus

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Authors: U. Ravi Babu, Mohd Mastan

Abstract:

The present paper proposes a novel approach for handwritten digit recognition system. The present paper extract digit image features based on distance measure and derives an algorithm to classify the digit images. The distance measure can be performing on the thinned image. Thinning is the one of the preprocessing technique in image processing. The present paper mainly concentrated on an extraction of features from digit image for effective recognition of the numeral. To find the effectiveness of the proposed method tested on MNIST database, CENPARMI, CEDAR, and newly collected data. The proposed method is implemented on more than one lakh digit images and it gets good comparative recognition results. The percentage of the recognition is achieved about 97.32%.

Keywords: handwritten digit recognition, distance measure, MNIST database, image features

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Authors: Nuruddeen Usman, Usman Mohammed Gidado, Muhammad Ahmad Ibrahim

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Construction industry is one of the sectors that are eyeing adoption of ICT for its development due to the advancement in technology. Though, many manufacturing sectors had been using it, but construction industry was left behind, especially in the developing nation like Nigeria. On account of that, the objective of this study is to conceptually and quantitatively synthesise whether the slow adoption of ICT by the construction industries can be attributable to cybercrime threats. The result of the investigation found that, the risk of cybercrime, and lack of adequate cyber security policies that can enforce and punish defaulters are among the things that hinder ICT adoption of the Nigerian construction industries. Therefore, there is need for the nations to educate their citizens on cybercrime risk, and to establish cybercrime police units that can be monitoring and controlling all online communications.

Keywords: construction industry, cybercrime, information and communication technology adoption, risk

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Authors: Marina Zulkifli, Mohd Faizal Mashhod, Noriham Abdullah

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The aim of this study was to determine the antinutrient compounds of jackfruit (Artocarpus heterophyllus) seeds as affected by thermal processes. Two types of heat treatments were applied namely boiling and microwave cooking. Results of this study showed that boiling caused a significant decrease in phytate content (30.01%), oxalate content (33.22%), saponin content (35.69%) and tannin content (44.58%) as compared to microwave cooking and raw seed. The percentage loss of antinutrient compounds in microwaved seed was: phytate 24.58%, oxalate 27.28%, saponin 16.50% and tannin 32.21%. Hence, these findings suggested that boiling is an effective treatment to reduce the level of toxic compounds in foods.

Keywords: jackfruit, heat treatments, antinutrient compounds, thermal processing

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Authors: Azlin Mohd Azmi, Tongming Zhou, Akira Rinoshika, Liang Cheng

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The turbulent structures in the wake (x/d =10 to 60) of a screen cylinder have been reduced to understand the roles of the various structures as evolving downstream by comparing with those obtained in a solid circular cylinder wake at Reynolds number, Re of 7000. Using a wavelet multi-resolution technique, the flow structures are decomposed into a number of wavelet components based on their central frequencies. It is observed that in the solid cylinder wake, large-scale structures (of frequency f0 and 1.2 f0) make the largest contribution to the Reynolds stresses although they start to lose their roles significantly at x/d > 20. In the screen cylinder wake, the intermediate-scale structures (2f0 and 4f0) contribute the most to the Reynolds stresses at x/d =10 before being taken over by the large-scale structures (f0) further downstream.

Keywords: turbulent structure, screen cylinder, vortex, wavelet multi-resolution analysis

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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

Procedia PDF Downloads 285