Search results for: M. Edo Marshal

Authors: Abdel Hadi Ebraheim

Abstract:

This paper introduces a new extension of the Inverse Pareto distribution in the framework of Marshal-Olkin (1997) family of distributions. This model is capable of modeling various shapes of aging and failure data. The statistical properties of the new model are discussed. Several methods are used to estimate the parameters involved. Explicit expressions are derived for different types of moments of value in reliability analysis are obtained. Besides, the order statistics of samples from the new proposed model have been studied. Finally, the usefulness of the new model for modeling reliability data is illustrated using two real data sets with simulation study.

Keywords: pareto distribution, marshal-Olkin, reliability, hazard functions, moments, estimation

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Authors: Salisu Dahiru, Jibrin M. Kaura, Abubakar I. Jumare, Sulaiman M. Mahmood

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Reclaimed asphalt, used automobile tires and rice husk, were regarded as waste. These materials could be used in construction of new roads and for roads rehabilitation. Investigation into the production of a Green Hot Mixed Asphalt (GHMA) pavement using Reclaimed Asphalt Pavement (RAP) as partial replacement for coarse aggregate, Crumb Rubber (CR) from waste automobile tires as modifier for bitumen binder and Rice Husk Ash (RHA) as partial replacement of ordinary portland cement (OPC) filler, for roads construction and rehabilitation was presented. 30% Reclaimed asphalt of total aggregate, 15% Crumb Rubber of total binder content, 5% Rice Husk Ash of total mix, and 5.2% Crumb Rubber Modified Bitumen content were recommended for optimum performance. Loss of marshal stability was investigated on mix with the recommended optimum CRMB. The mix revealed good performance with only about 13% loss of stability after 24 hours of immersion in hot water bath, as against about 24% marshal stability lost reported in previous studies for conventional Hot Mixed Asphalt (HMA).

Keywords: rice husk, reclaimed asphalt, filler, crumb rubber, bitumen content green hot mix asphalt

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Authors: Hasan Taherkhani

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Increasingly accumulation of the solid waste materials has become a major environmental problem of communities. In addition to the protection of environment, the recycling and reusing of the waste materials are financially beneficial. Waste materials can be used in highway construction. This study aimed to investigate the applicability of recycled concrete, asphalt and steel slag powder, as a replacement of the primary mineral filler in asphalt concrete has been investigated. The primary natural siliceous aggregate filler, as control, has been replaced with the secondary recycled concrete, asphalt and steel slag powders, and some engineering properties of the mixtures have been evaluated. Marshal Stability, flow, indirect tensile strength, moisture damage, static creep and volumetric properties of the mixtures have been evaluated. The results show that, the Marshal Stability of the mixtures containing recycled powders is higher than that of the control mixture. The flow of the mixtures containing recycled steel slag is lower, and that of the mixtures containing recycled asphalt and cement concrete powder is found to be higher than that of the control mixture. It is also found that the resistance against moisture damage and permanent deformation of the mixture can be improved by replacing the natural filler with the recycled powders. The volumetric properties of the mixtures are not significantly influenced by replacing the natural filler with the recycled powders.

Keywords: filler, steel slag, recycled concrete, recycled asphalt concrete, tensile strength, moisture damage, creep

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Authors: Mohamed Islam Dahmani

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This research investigates the performance enhancement of semi-flexible pavements by incorporating self-compacting cement mortar as a cementitious grout. The study is divided into three phases for comprehensive evaluation. In the initial phase, a porous asphalt mixture is formulated with a target voids content of 25-30%. The goal is to achieve optimal interconnected voids that facilitate effective penetration of self-compacting cement mortar. The mixture's compliance with porous asphalt performance standards is ensured through tests such as marshal stability, indirect tensile strength, contabro test, and draindown test. The second phase focuses on creating a self-compacting cement mortar with high workability and superior penetration capabilities. This mortar is designed to fill the interconnected voids within the porous asphalt mixture. The formulated mortar's characteristics are assessed through tests like mini V funnel flow time, slump flow mini cone, as well as mechanical properties such as compressive strength, bending strength, and shrinkage strength. In the final phase, the performance of the semi-flexible pavement is thoroughly studied. Various tests, including marshal stability, indirect tensile strength, high-temperature bending, low-temperature bending, resistance to rutting, and fatigue life, are conducted to assess the effectiveness of the self-compacting cement mortar-enhanced pavement.

Keywords: semi-flexible pavements, cementitious grout, self-compacting cement mortar, porous asphalt mixture, interconnected voids, rutting resistance

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Authors: Zsolt Lipcsey, Sampson Marshal Imeh

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We investigate a certain characterisation for rank of a semigroup by Howie and Ribeiro (1999), to ascertain the relevance of the concept of independence. There are cases where the concept of independence fails to be useful for this purpose. One would expect the basic element to be the maximal independent subset of a given semigroup. However, we construct examples for semigroups where finite basis exist and the basis is larger than the number of independent elements.

Keywords: generating sets, independent set, rank, cyclic semigroup, basis, commutative

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Authors: Marshal Rashid

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In Pakistan, one in nine women develops breast cancer at some stage of their lives. Every year thousands of females lose their lives due to lack of awareness, several women do not share their health issues with others and are shy to go for any kind of breast examination. An inductive approach was used to analyze the data which resulted in the emergence of eight subthemes under the umbrella of three major themes that delineate individual, socio-cultural and structural barriers to seek screening and treatment of breast cancer in Pakistan. Individual barriers included lack of awareness, hesitance in accepting social support, and spiritual healing. The identified socio-cultural factors included feminine sensitivity, stigmatization, and aversion to male doctors.

Keywords: breast, cancer, women, Pakistan

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Authors: A. D. Abdellatif, A. N. Ahmed, M. E. Abdelaziz

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The main purpose of this paper is to design a double acceptance sampling plan under the time truncated life test when the product lifetime follows an exponentiated transmuted Weibull distribution. Here, the motive is to meet both the consumer’s risk and producer’s risk simultaneously at the specified quality levels, while the termination time is specified. A comparison between the results of the double and single acceptance sampling plans is conducted. We demonstrate the applicability of our results to real data sets.

Keywords: double sampling plan, single sampling plan, producer’s risk, consumer’s risk, exponentiated transmuted weibull distribution, time truncated experiment, single, double, Marshal-Olkin

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Authors: Murtala Mohammed Alamai, Abdullahi Marshal Idris, Adama Idris

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Today, marketing does not only involve selecting target markets, but it also involves communicating with the customers through various means to put across your selling point. Modern marketing involves driving new product development based on customer needs by getting feedback from them. Utilizing the latest technology for better communication with the customers is the latest advancement in Marketing in the 21st century. The survey approach was used where a sample of tourist destinations across the six geographical zones of the country at random was done to ascertain the use of information communication systems in promoting their products and or services, the findings revealed that only a few utilize these modern advanced means in marketing and promoting their products and a need to develop effective and up to date online services for marketing was proffered as solutions to the findings observed.

Keywords: information, communication, travel, trade, promotion

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Authors: Davide Forcellini, James Marshal Kelly

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Seismic isolation using multi-layer elastomeric isolators has been used in the United States for more than 20 years. Although isolation bearings normally have a large factor of safety against buckling due to low shear stiffness, this phenomenon has been widely studied. In particular, the linearly elastic theory adopted to study this phenomenon is relatively accurate and adequate for most design purposes. Unfortunately it cannot consider the large deformation response of a bearing when buckling occurs and the unresolved behaviour of the stability of the post-buckled state. The study conducted in this paper may be viewed as a development of the linear theory of multi-layered elastomeric bearing, simply replacing the differential equations by algebraic equations, showing how it is possible to evaluate the post-buckling behaviour and the interactions at large deformations.

Keywords: multi-layer elastomeric isolators, large deformation, compressive load, tensile load, post-buckling behaviour

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Authors: Abdullahi Marshal Idris, Murtala Mohammed Alamai, Adama Jummai Idris, Bello Mohammed Gwagwada

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The technological revolution of the 1990s have brought about many new opportunities and challenges for the tourism and hospitality industries mostly in Nigeria and with tourism having global industry information as its life-blood and technology becoming fundamental to the ability of the industry to operate effectively and competitively. The whole system of information technologies is being rapidly diffused throughout the tourism industry and no player will escape information technologies impacts. The paper gives an insight into the importance of destination branding and the application of information technologies and the use of Internet in tourism and hospitality industries in Nigeria giving strategic frameworks, providing analysis of the Internet and its impact on these sectors. It also aims to show how technological innovations and information system can be beneficial for destinations companies like game reserves national parks, and other resorts by using the literature of existing efforts in global industry players as well as documented evidences where recommendations for destinations and companies is made to seek to foster the development of this connection by investing considerable resources in marketing activities on social networks and by reinforcing the trust of users, because credibility and reliability are still critical in this area.

Keywords: branding, marketing, technology, tourism product

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Authors: Moses Basitere, Marshal Sherene Sheldon, Seteno Karabo Obed Ntwampe, Debbie Dejager

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In South Africa, Poultry slaughterhouses consume largest amount of freshwater and discharges high strength wastewater, which can be treated successfully at low cost using anaerobic digesters. In this study, the performance of bench-scale mesophilic Static Granular Bed Reactor (SGBR) containing fully anaerobic granules coupled with ultra-filtration (UF) membrane as a post-treatment for poultry slaughterhouse wastewater was investigated. The poultry slaughterhouse was characterized by chemical oxygen demand (COD) range between 2000 and 6000 mg/l, average biological oxygen demand (BOD) of 2375 mg/l and average fats, oil and grease (FOG) of 554 mg/l. A continuous SGBR anaerobic reactor was operated for 6 weeks at different hydraulic retention time (HRT) and an Organic loading rate. The results showed an average COD removal was greater than 90% for both the SGBR anaerobic digester and ultrafiltration membrane. The total suspended solids and fats oil and grease (FOG) removal was greater than 95%. The SGBR reactor coupled with UF membrane showed a greater potential to treat poultry slaughterhouse wastewater.

Keywords: chemical oxygen demand, poultry slaughterhouse wastewater, static granular bed reactor, ultrafiltration, wastewater

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Authors: C. C. Okafor, T. M. Ezeh

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The effect of addition of sweet potato leaves in replacement of wheat offal in the production of broiler chicks feed was studied. 72 day-old marshal strain chicks were used and brooded for two weeks with a normal commercial feed in Nigeria called top feed and weighed separately at the end of the two weeks, complete randomized design (CRD) was used. The weighed broiler chicks were randomly allocated to four dietary treatments. Each treatment was replicated to twice with eighteen birds per replicate. The four dietary treatment identified as T1, T2, T3 and T4. T1 served as control diet with 21% crude protein content, while T2 was prepared with Enzyme and in T3 and T4, wheat offal was replaced with sweet potato leaves and in T4 with inclusion of enzyme. Growth performance was studied using the following daily feed intake, daily weight gain and feed efficiency. The result in daily weight gain showed that chicks fed with T2 feed had the highest weight gain (93.75) while chicks fed with T3 had the least weight gain of (34.5 gm). In daily feed intake chicks fed with T4 fed more (53.06 gm) than chicks fed with T2 (51.08 gm). In feed efficiency T3 had the highest value of 30% while the T2 had the least efficiency of 22%. There was no significant difference (P≥ 0.05) in all the three parameter tested. Sweet potato leaves can replace wheat offal in broiler feed production without any adverse effect on the growth performance.

Keywords: broiler, diet, dietary, potato leaves, wheat offal

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Authors: Mary Anthony Oguike, Ilouno, Amaduruonye

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A completely randomized design experiment with 3 treatments was conducted to study the effects of garlic on intestine characteristics, haematology and serum biochemistry of Marshal broilers. Thirty three (33) broiler chicks were randomly allotted to each treatment designated T1, T2 and T3. The birds in each treatment were replicated 3 times with 11 broilers per replicate. They were fed diets supplemented with garlic at 0, 1.5 and 2.5 % /kg feed for t1, T2 and T3, respectively with T1 as control. Data were collected on intestine parameters, serum biochemical parameters and haematological indices. The results showed significant (P>0.05) dose-dependent decrease in intestine weight and caeca microbial load of the broilers. The intestine of broilers in the treatments showed normal histological architecture in all the treatments. The red blood cell (RBC), white blood cell (WBC), haemoglobin (Hb) and other haematological indices showed no significant differences (P<0.05) among the treatments. Cholesterol, globulin, glucose and alanin aminotransferase (ALT) were significantly different (P<0.05) among the treatment groups. Serum biochemical parameters such as, total protein albumin, bilirubin and others were not significant among the treatments. All the blood parameters studied fall within the normal range for broilers. Garlic supplementation in the diets of broilers did not have any detrimental effects on the treated birds since their serum biochemistry and haematology fall within the normal range for broilers birds. The microbial examination of intestine and caeca, as well as the histopathological studies of the intestine confirmed antimicrobial properties of garlic.

Keywords: broiler, biochemistry and haematology, garlic, intestine

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Authors: Syed Muhammad Awais Tahir, Syed Hossein Raza Hamdani

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In the last two years, there has been a substantial increase in the rate of satellite launches. To keep up with the technology, it is imperative that the launch cost must be made affordable, especially in developing and underdeveloped countries. Launch cost is directly affected by the launch vehicle’s aerodynamic performance. Pegasus-XL SLV (Satellite Launch Vehicle) has been serving as a commercial SLV for the last 26 years, commencing its commercial flight operation from the six operational sites all around the US and Europe, and the Marshal Islands. Aerodynamic heating and drag contribute largely to Pegasus’s flight performance. The objective of this study is to reduce the aerodynamic heating and drag on Pegasus’s body significantly for supersonic and hypersonic flight regimes. Aerodynamic data for Pegasus’s first flight has been validated through CFD (Computational Fluid Dynamics), and then drag and aerodynamic heating is reduced by using a combination of a forward-facing cylindrical spike and a conical aero-disk at the actual operational flight conditions. CFD analysis using ANSYS fluent will be carried out for Mach no. ranges from 0.83 to 7.8, and AoA (Angle of Attack) ranges from -4 to +24 degrees for both simple and spiked-configuration, and then the comparison will be drawn using a variety of graphs and contours. Expected drag reduction for supersonic flight is to be around 15% to 25%, and for hypersonic flight is to be around 30% to 50%, especially for AoA < 15⁰. A 5% to 10% reduction in aerodynamic heating is expected to be achieved for hypersonic regions. In conclusion, the aerodynamic performance of air-launched Pegasus-XL SLV can be further enhanced, leading to its optimal fuel usage to achieve a more economical orbital flight.

Keywords: aerodynamics, pegasus-XL, drag reduction, aerodynamic heating, satellite launch vehicle, SLV, spike, aero-disk

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Authors: Oyegunle Oke, James Daramola, Oluwaseun Iyasere, Babatunde Modinat

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Wood shavings are the most common materials used as litter in commercial broiler production in many areas in Nigeria. A study was conducted to determine the effects of litter materials on organ weights, meat quality, footpad, and breast dermatitis of broiler chickens under hot humid climate. One hundred and eighty broiler chicks of marshal strains were randomly assigned to three treatments of wood shavings, maize cobs and chopped Panicum maximum as litter materials replicated four (4) times with 15 birds each in a completely randomized design. Data were collected on the relative body weights, meat quality, breast and foot pad dermatitis. The result showed that birds reared on chopped Panicum maximum had higher relative weight on the liver than those reared on wood shavings and maize cobs. Spleen and bursa of Fabricius were not significantly affected by litter materials. There was no significant effect of litter materials on meat quality. The relative weight of thigh of birds reared on chopped Panicum maximum, and Maize cobs were similar but higher than those reared on Wood shavings. Fresh breast weight of birds reared on wood shavings was higher than those reared on chopped Panicum maximum and maize cobs. It was concluded that chopped Panicum maximum could serve as a replacement for wood shavings as a litter material for broiler chickens.

Keywords: chickens, dermatitis, organs, litter materials

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Authors: Dean J. Hill

Abstract:

This paper undertakes the task of conducting an in-depth textual analysis of the cli-fi genre. It examines how writing in the genre contributes to expressing and facilitating the articulation of environmental consciousness through the form of narrative. The paper begins by situating cli-fi within the literary continuum of ecological narratives and identifying the unique textual characteristics and thematic preoccupations of this area. The paper unfolds how cli-fi transforms the esoteric nature of climate science into credible narrative forms by drawing on language use, metaphorical constructs, and narrative framing. It also involves how descriptive and figurative language in the description of nature and disaster makes climate change so vivid and emotionally resonant. The work also points out the dialogic nature of cli-fi, whereby the characters and the narrators experience inner disputes in the novel regarding the ethical dilemma of environmental destruction, thus demanding the readers challenge and re-evaluate their standpoints on sustainability and ecological responsibilities. The paper proceeds with analysing the feature of narrative voice and its role in eliciting empathy, as well as reader involvement with the ecological material. In looking at how different narratorial perspectives contribute to the emotional and cognitive reaction of the reader to text, this study demonstrates the profound power of perspective in developing intimacy with the dominating concerns. Finally, the emotional arc of cli-fi narratives, running its course over themes of loss, hope, and resilience, is analysed in relation to how these elements function to marshal public feeling and discourse into action around climate change. Therefore, we can say that the complexity of the text in the cli-fi not only shows the hard edge of the reality of climate change but also influences public perception and behaviour toward a more sustainable future.

Keywords: cli-fi genre, ecological narratives, emotional arc, narrative voice, public perception

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Authors: Alfathony Krisnabudhi, Syahli Reza Ananda, M. Edo Marshal, M. Maaruf Mukti

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This study investigates the kinematics and basin development of pull-apart basin Sunda Strait based on palinspastic reconstructions of new acquired seismic reflection data to unravel hydrocarbon exploration opportunity in frontier area, fore-arc basin western Indonesia. We use more than 780 km seismic reflection data that cover whole basin. Structural patterns in Sunda Strait are dominated by northwest-southeast trending planar and listric-normal faults which appear to be graben and half-graben system. The main depocentre of this basin is East Semangko graben and West Semangko graben that are formed by overstepping of Sumatra Fault Zone and Ujungkulon Fault Zone. In father east, another depocentre is recognized as the Krakatau graben. The kinematic evolution started in Middle Miocene, characterized by the initiation of basement faulting with 0% to 7.00% extension. Deposition stratigraphic unit 1 and unit 2 started at 7.00% to 10.00% extension in Late Miocene and recognized as pre-transtensional deposit. The Plio-Pleistocene unit 3 and 4 were deposited as syn-transtensional deposit with 10.00% to 17.00% extension contemporaneously with the initiation of uplift NW-SE trending ridges due to the evolution of cross-basin fault in central basin and the development of en-echelon basin margin in a transtensional system. The control of sedimentation rate and basin subsidence cause the Neogene sediment to be very thick. We suggest that both controls allow thermal and pressure to generate hydrocarbon habitats in the pre-transtensional deposits. It is reinforced by stable kinematic evolution and interpretation of the deposition environment of pre-transtensional deposits that are deposited in the marine environment.

Keywords: kinematics, palinspastic, Sunda Strait, hydrocarbon exploration, fore-arc basin

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Authors: Hitakshi Mahendru, Advait Tambe, Simran Chandok, Niharika Sanadhya

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After the Second World War had come to an end, the Founding Fathers of the United Nations recognized a need for a supreme peacekeeping mechanism to act as a mediator between nations and moderate disputes that might blow up, if left unchecked. It has been more than seven decades since the establishment of the International Court of Justice (ICJ). When it was created, there were certain aim and objectives that the ICJ was intended to achieve. However, in today’s world, with change in political dynamics and international relations between countries, the ICJ has not succeeded in achieving several of these objectives. The ICJ is the only body in the international scenario that has the authority to regulate disputes between countries. However, in recent times, with countries like China disregarding the importance of the ICJ, there is no hope for the ICJ to command respect from other nations, thereby sending ICJ on a slow, yet steady path towards redundancy. The authority of the judgements given by the International Court of Justice, which is one of the main pillars of the United Nations, is questionable due to the forthcoming reactions from various countries on public platforms. The ICJ’s principal role within the United Nations framework is to settle peacefully international/bilateral disputes between the states that come under its jurisdiction and in accordance with the principles laid down in international law. By shedding light on the public backlash from the Chinese Government to the recent South China Sea judgement, we see the decreasing relevance of the ICJ in the contemporary world scenario. Philippines and China have wrangled over territory in the South China Sea for centuries but after the recent judgement the tension has reached an all-time high with China threatening to prosecute anybody as trespassers while continuing to militarise the disputed area. This paper will deal with the South China Sea judgement and the manner in which it has been received by the Chinese Government. Also, it will look into the consequences of counter-back. The authors will also look into the Marshall Island matter and propose a model judgement, in accordance with the principles of international law that would be the most suited for the given situation. Also, the authors will propose amendments in the working of the Security Council to ensure that the Marshal Island judgement is passed and accepted by the countries without any contempt.

Keywords: International Court of Justice, international law, Marshall Islands, South China Sea, United Nations Charter

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Authors: Marshal D. Kafle, Jun H. Kim, Hyun W. Been, Kyoung M. Min

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Fluid viscous damping systems are well suited for many air vehicles subjected to shock and vibration. These damping system work with the principle of viscous fluid throttling through the orifice to create huge pressure difference between compression and rebound chamber and obtain the required damping force. One application of such systems is its use in aircraft door system to counteract the door’s velocity and safely stop it. In exigency situations like crash or emergency landing where the door doesn’t open easily, possibly due to unusually tilting of fuselage or some obstacles or intrusion of debris obstruction to move the parts of the door, such system can be combined with other systems to provide needed force to forcefully open the door and also securely stop it simultaneously within the required time i.e.less than 8seconds. In the present study, a hydraulic system called snubber along with other systems like actuator, gas bottle assembly which together known as emergency power assist system (EPAS) is designed, built and experimentally studied to check the magnitude of angular velocity, damping force and time required to effectively open the door. Whenever needed, the gas pressure from the bottle is released to actuate the actuator and at the same time pull the snubber’s piston to operate the emergency opening of the door. Such EPAS installed in the suspension arm of the aircraft door is studied explicitly changing parameters like orifice size, oil level, oil viscosity and bypass valve gap and its spring of the snubber at varying temperature to generate the optimum design case. Comparative analysis of the EPAS at several cases is done and conclusions are made. It is found that during emergency condition, the systemopening time and angular velocity, when snubber with 0.3mm piston and shaft orifice and bypass valve gap of 0.5 mm with its original spring is used,shows significant improvement over the old ones.

Keywords: aircraft door damper, bypass valve, emergency power assist system, hydraulic damper, oil viscosity

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Authors: Lawan Adamu, Aminu Maidala

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Heat stress exerts a high deteriorating impact on the poultry industry which could be ameliorated by dietary incorporation of synthetic vitamin C. Certain herbs either alone or in combination thereof are also a rich source of ascorbic acid in natural form. Gashua is located in the semi arid zones with temperature ranges of 38-43oC especially in the months of March up to June/July which make survival and production much difficult to poultry especially broilers chickens as it was found that high ambient temperatures above 380C feed consumption, growth rate, feed efficiency, survivability, egg production and egg quality tends to decline. In order to address the problem of heat stress, an experiment was conducted in the month of March/April to determine the effect of synthetic ascorbic-acid (vitamin C), natural ascorbic from baobab, African locust bean and prosopis africana pulp was administer in drinking water and basal diets adlibitum. 300 day old marshal breed chicks were used for this experiment which was divided into five treatment group with 20 birds per replicate which designated as zero, synthetic ascorbic acid 40g/L, baobab pulp 40g/L, African locust pulp 40g/L and iron wood pulp 40g/L for T1, T2 T3 T4 and T5 respectively. The experiment was lasted for eight weeks (four weeks each for the starter and finisher). Data collected were subjected to analysis of variance (ANOVA) using SAS 2002 soft wire and significant difference observed means were separated using Duncan multiple range test. The result revealed that bird on control diet were significantly (p<0.05) lowered in terms total and daily weight gain and feed efficiency but significantly (p<0.05) higher in terms feed intake, water intake, rectal temperature and mortality. This study concluded that ascorbic acid increased broiler performance and reduced mortality under high temperature thereby maintain the sustainability of broiler production to bridge the gap of animal protein deficit in the hot arid zone.

Keywords: ascorbic acid, heat stress, broiler, performance

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Authors: Chrysthia Papacleovoulou

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The era of de-regulation, off-shore and tax haven jurisdictions, and shelf companies has come to an end. The usage of complex corporate structures involving trust instruments, special purpose vehicles, holding-subsidiaries in offshore haven jurisdictions, and taking advantage of tax treaties is soaring. States which raced to introduce corporate friendly legislation, tax incentives, and creative international trust law in order to attract greater FDI are now faced with regulatory challenges and are forced to revisit the corporate form and its tax treatment. The fiduciary services industry, which dominated over the last 3 decades, is now striving to keep up with the new regulatory framework as a result of a number of European and international legislative measures. This article considers the challenges to the company and the corporate form as a result of the legislative measures on tax planning and tax avoidance, CRS reporting, FATCA, CFC rules, OECD’s BEPS, the EU Commission's new transparency rules for intermediaries that extends to tax advisors, accountants, banks & lawyers who design and promote tax planning schemes for their clients, new EU rules to block artificial tax arrangements and new transparency requirements for financial accounts, tax rulings and multinationals activities (DAC 6), G20's decision for a global 15% minimum corporate tax and banking regulation. As a result, states are found in a race of over-regulation and compliance. These legislative measures constitute a global up-side down tax-harmonisation. Through the adoption of the OECD’s BEPS, states agreed to an international collaboration to end tax avoidance and reform international taxation rules. Whilst the idea was to ensure that multinationals would pay their fair share of tax everywhere they operate, an indirect result of the aforementioned regulatory measures was to attack private clients-individuals who -over the past 3 decades- used the international tax system and jurisdictions such as Marshal Islands, Cayman Islands, British Virgin Islands, Bermuda, Seychelles, St. Vincent, Jersey, Guernsey, Liechtenstein, Monaco, Cyprus, and Malta, to name but a few, to engage in legitimate tax planning and tax avoidance. Companies can no longer maintain bank accounts without satisfying the real substance test. States override the incorporation doctrine theory and apply a real seat or real substance test in taxing companies and their activities, targeting even the beneficial owners personally with tax liability. Tax authorities in civil law jurisdictions lift the corporate veil through the public registries of UBO Registries and Trust Registries. As a result, the corporate form and the doctrine of limited liability are challenged in their core. Lastly, this article identifies the development of new instruments, such as funds and private placement insurance policies, and the trend of digital nomad workers. The baffling question is whether industry and states can meet somewhere in the middle and exit this over-regulation frenzy.

Keywords: company, regulation, TAX, corporate structure, trust vehicles, real seat

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