SCIRJ September 2013 Edition | Research paper | Latest Research
SciRJ Logo Scientific Research Journal

Scientific Research Journal

Scirj Volume I, Issue II, September 2013 Edition
ISSN: 2201-2796

Publication starts: 25th September 2013
Full Paper available from: 25th September 2013

Tax Evasion: A Financial Crime Rationalized?
Maheran Zakaria, Junaidah Hanim Ahmad, Wan Nurul Basirah Wan Mohamad Noor

Abstract: The issue of tax evasion has been around ever since tax has been introduced. Complicating it more is the notion of tax avoidance, which is legal. The ability of tax agents advising their clients on how to legally reduce their tax amounts has always been admired, praised and sought after. However, a taxpayer or tax agent found guilty of tax evasion and penalized accordingly has always been seen in a bad light. This is a conceptual paper which discusses the tax evasion phenomenon, the dilemma faced by tax agents, the reasons behind tax evasion, and the importance of ethics in drawing the line between tax avoidance and tax evasion. It also proposes that tax evasion can be more effectively reduced by controlling the internal, rather that the external factors.
Read Full Paper Reference this paper Page: 1-4

Uzoegbu, M. Uche, Obaje, N. George, Ekeleme, I. Aquila

Abstract: The Upper Benue rift comprising the Gongola and Yola Basins in Nigeria consist of the Aptian-Albian Bima Formation. The Yolde Formation (Cenomanian-Turonian), Gongila/Pindiga/Dukul Formation (Turonian-Coniacian) and Gombe Formation (Campanian-Maastrichtian). Shale from Turonian strata of the Dukul Formation has been characterized by petrological and geochemical techniques. The aims of this study were to assess the quality of its organic matter, evaluate its thermal evolution and highlight its potential as a source rock. The total organic carbon (TOC) (0.58wt%) of the shale constitutes that of a poor to fairly source rock with gas-prone kerogen indicated by Rock-Eval S2/S3 (0.60). The low oxygen index (OI) (0.98 mgCO2g-1TOC) and the presence of biomicritic limestone suggest deposition under low energy environments. The plots of HI against Tmax and predominance of vitrinite rich macerals classified the organic matter as Type III kerogen. The poor concentration of OM is thought to account for its current hydrogen index (35.0 mgHCg-1TOC). The predominance of Type III kerogen in the Dukul Formation suggests their potential to generate gas in the deeply buried sections. The Tmax values from the pyrolysis of the shales of the Dukul Formation ranges from 431 to 442oC whereas Ro of the shales ranges from 0.57 to 0.75%. These values correspond to maturity levels within the oil formation.
Read Full Paper Reference this paper Page: 5-18

Ibrahim O. Salawu

Abstract: Politics, in its broadest sense, is the activity through which people make, preserve and amend the general rules under which they live. As such, politics is inextricably linked to the phenomena of conflict and cooperation. On the one hand, the existence of rival opinions, different wants, competing needs or opposing interests guarantees disagreement about the rules under which people live. This makes the quality or otherwise of the process that transforms into achieving this common good i.e governance, worthy of constant empirical content versus goals analysis.
Read Full Paper Reference this paper Page: 19-25

Kuldeep Narain

Abstract: In this paper, we have obtained the solution of the quadruple series equations involving Jacobi polynomials as kernel. These equations are finally reduced to Fredholm integral equations of second kind.
Read Full Paper Reference this paper Page: 26-30

M. Kokori, M.M. Suleiman, L.S. Kela and Z. S. G., Turaki

Abstract: The study was carried out in the malaria holo-endemic settlements around Lake-Alau, Borno State, Nigeria between July to December, 2011. The aim was to compare the efficacy of Artesunate + Sulphadoxine-Pyrimethamine (AT+SP) and Amodiaquine + Sulphadoxine-Pyrimethamine (AQ+SP) in the treatment of uncomplicated Plasmodium falciparum malaria in children. A total of 313 children (6-59 months) were screened, using standard protocols for therapeutic efficacy studies on fever and parasitaemia and the results were evaluated using regression analysis. The results obtained indicated that 79.6% of the children were cleared of fever by AT+SP as against 78.3% by AQ+SP on the first 24 hours after treatment and achieved a daily rate of temperature clearance of 0.35 0C and 0.29 0C and daily reduction in febrile children of 22.04% and 21.99% with the respective drugs, within the early follow-up days (0 - 3). The remaining febrile were relieved by day 28 and temperatures normalized to 36.0 0C and 36.7 0C with the respective drugs. The results further revealed that both AT+SP and AQ+SP cleared the bulk of the parasites from 21,738 to 30/µl and 19,953 to 66/µl, respectively within the first three days of follow-up; with proportionate success rates of 85.1, 95.2, 99.0, 99.5, 99.9 and 99.9% and 78.7, 93.4, 98.4, 99.4, 99.6 and 99.7% on days 1, 2, 3, 7, 14 and 28, respectively. These translates to mean parasite clearance time of 28.45 hours and 29.92 hours, with concomitant mean fever clearance time of 29.36 hours and 31.65 hours in AT+SP and AQ+SP, respectively. Regression analysis further revealed that each µl of the blood parasites cleared gave a temperature relief of 0.2071 0C and 0.1714 0C with the respective drugs. These results clearly put the efficacy of AT+SP in fever clearance ahead of AQ+SP in both early and late follow-up days. Based on rapid parasite and fever clearance accompanied by faster PCV (%) recovery and higher frequency of adequate clinical and parasitological response (ACPR) of AT + SP (91.4%) it could be adjudged to be superior to AQ+ SP (84.5%). Therefore, the Artesunate based combination therapy (AT + SP) is recommended for control of P. falciparum malaria in children.
Read Full Paper Reference this paper Page: 31-39

September Edition Statistics:
Paper Received: 21
Paper Accepted: 7

  © 2013 Scientific Research Journal, US . Malaysia . Australia
All rights reserved.