IMPACT OF HUMAN RESOURCE COSTS ON THE CORPORATE PERFORMANCE OF SELECTED COMMERCIAL BANKS IN NIGERIA

The study examined the impact of human resource costs on the corporate performance. Ex-post facto research design was adopted. The population of the study was made up of 14 commercial banks listed in Nigeria stock exchange. While the sample size of 10 commercial banks were judgmentally selected. Secondary data were extracted from the annual reports and accounts of the selected commercial banks for the study period of 5 years (2014-2018). Data were analyzed using panel data regression analysis. The findings revealed that staff cost has no significant impact on profit after tax, return on asset, return on equity and earnings per share but rather has a positive impact and relationship with the variables of corporate performance. The study concludes that though human resources accounting affects the financial performance but to a certain extent. Hence, there are other factors that could really determine the performance of banks outside human resource accounting. The study recommends that the performance of banks depend heavily on human resources management practices such as skills, attitudes, re-orientation and behaviour. Thus, the emphasis of the development of Human Resources Management (HRM) practices and business strategies should be directed in improving the aforementioned

Corporate Tax and Profitability of Deposit Money Banks in Nigeria

The study examines the impact of corporate tax on profitability of Deposit Money Banks in Nigeria. The liquidity challenges faced by banks in Nigeria in the recent times and the restricted access to bank loans and facilities by firms and individuals could be linked with high corporate tax payment and this has adversely affected the economy at large. The specific objective of this study is to investigate the extent to which company income tax (CIT) affects the profit after tax (PAT) of Deposit Money Banks in Nigeria. The research adopted a causal research design and a sample of 12 banks were selected out of the currently existing 21 banks based on Authors’ judgment and data availability. The secondary data on PAT (dependent variable) CIT (independent variable) used were collected from the published financial statements of banks via their websites. The panel data used in this study covers a period from 2006 to 2016. Multiple regression analysis and t-test were used to analyze the data with the aid of SPSS version 20. The regression result on the data for Access Bank Plc., Diamond Bank Plc. and GTB Plc., revealed a positive significant impact of CIT on PAT and existence of a positive relationship between PAT and CIT. While the rest of the other 9 banks showed both negative and lack of impact of CIT on PAT. The findings showed improper application of ability-to-pay theory in Nigeria. The study therefore recommends a review of the Nigerian fiscal policy and introduction of tax reforms that allow adequate tax incentives for banks especially during financial crises and to cope with liquidity challenges

Enhancing Mesh Deformation Realism: Dynamic Mesostructure Detailing and Procedural Microstructure Synthesis

Propomos uma solução para gerar dados de mapas de relevo dinâmicos para simular deformações em superfícies macias, com foco na pele humana. A solução incorpora a simulação de rugas ao nível mesoestrutural e utiliza texturas procedurais para adicionar detalhes de microestrutura estáticos. Oferece flexibilidade além da pele humana, permitindo a geração de padrões que imitam deformações em outros materiais macios, como couro, durante a animação. As soluções existentes para simular rugas e pistas de deformação frequentemente dependem de hardware especializado, que é dispendioso e de difícil acesso. Além disso, depender exclusivamente de dados capturados limita a direção artística e dificulta a adaptação a mudanças. Em contraste, a solução proposta permite a síntese dinâmica de texturas que se adaptam às deformações subjacentes da malha de forma fisicamente plausível. Vários métodos foram explorados para sintetizar rugas diretamente na geometria, mas sofrem de limitações como auto-interseções e maiores requisitos de armazenamento. A intervenção manual de artistas na criação de mapas de rugas e mapas de tensão permite controle, mas pode ser limitada em deformações complexas ou onde maior realismo seja necessário. O nosso trabalho destaca o potencial dos métodos procedimentais para aprimorar a geração de padrões de deformação dinâmica, incluindo rugas, com maior controle criativo e sem depender de dados capturados. A incorporação de padrões procedimentais estáticos melhora o realismo, e a abordagem pode ser estendida além da pele para outros materiais macios.We propose a solution for generating dynamic heightmap data to simulate deformations for soft surfaces, with a focus on human skin. The solution incorporates mesostructure-level wrinkles and utilizes procedural textures to add static microstructure details. It offers flexibility beyond human skin, enabling the generation of patterns mimicking deformations in other soft materials, such as leater, during animation. Existing solutions for simulating wrinkles and deformation cues often rely on specialized hardware, which is costly and not easily accessible. Moreover, relying solely on captured data limits artistic direction and hinders adaptability to changes. In contrast, our proposed solution provides dynamic texture synthesis that adapts to underlying mesh deformations. Various methods have been explored to synthesize wrinkles directly to the geometry, but they suffer from limitations such as self-intersections and increased storage requirements. Manual intervention by artists using wrinkle maps and tension maps provides control but may be limited to the physics-based simulations. Our research presents the potential of procedural methods to enhance the generation of dynamic deformation patterns, including wrinkles, with greater creative control and without reliance on captured data. Incorporating static procedural patterns improves realism, and the approach can be extended to other soft-materials beyond skin

Performance prediction and improvement of a Bistatic Passive coherent location Radar.

Passive Coherent Location (PCL) radar has proved to be feasible in a number of experimental systems, but the lack of comprehensive, published flight trials detracts somewhat from serious consideration of these PCL systems for operational applications, such as Air Traffic Control (ATC). The carrying out of flight trials is, in any case, difficult and very expensive. This dissertation presents a method for accurately predicting the performance of a bistatic passive coherent location radar with the effects of the environment taken into account. The effect of the environement on a propagating electromagnetic wave is obtained from the Advanced Refractive Effects Prediction System (AREPS) model. The resulting performance predictions, in the form of spatial signal-to-noise ratio (SNR), signal-to-interference ratio (SIR) and signal-to-noise-plus-interference ratio (SNIR) maps, provide a powerful planning tool for the application of systems such as ATC. Furthermore, the spatial coverage maps, based on the bistatic radar equation, can be related to a particular probability of detection and false alarm as well as to a required dynamic range of the receiver ADC. Overall, the method provides a visual, as well as a quantitative measure of radar coverage with region-specific atmospheric and terrain effects taken into account. The method proposed in this dissertation offers a marked improvement over traditional performance prediction methods based on the bistatic radar equation within a free space or flat terrain environment. It is understood that the direct path signal of the illuminating transmitter is the cause of some severe limitations within a PCL system. In the interest of suppressing the strong direct signal before the ADC and to complement the development of the prediction method, an antenna pattern was synthesised and applied to an array of folded dipoles in order to place a null in the direction of the strong transmitter. The synthesised antenna pattern and its improvement on the performance of the PCL system was then evaluated using the proposed prediction method presented in this dissertation

Exploiting Locality in Sparse Matrix-Matrix Multiplication on Many-Core Architectures

Exploiting spatial and temporal localities is investigated for efficient row-by-row parallelization of general sparse matrix-matrix multiplication (SpGEMM) operation of the form C=A,B on many-core architectures. Hypergraph and bipartite graph models are proposed for 1D rowwise partitioning of matrix A to evenly partition the work across threads with the objective of reducing the number of B-matrix words to be transferred from the memory and between different caches. A hypergraph model is proposed for B-matrix column reordering to exploit spatial locality in accessing entries of thread-private temporary arrays, which are used to accumulate results for C-matrix rows. A similarity graph model is proposed for B-matrix row reordering to increase temporal reuse of these accumulation array entries. The proposed models and methods are tested on a wide range of sparse matrices from real applications and the experiments were carried on a 60-core Intel Xeon Phi processor, as well as a two-socket Xeon processor. Results show the validity of the models and methods proposed for enhancing the locality in parallel SpGEMM operations. © 1990-2012 IEEE

Generation of microsatellite repeat families by RTE retrotransposons in lepidopteran genomes

<p>Abstract</p> <p>Background</p> <p>Developing lepidopteran microsatellite DNA markers can be problematical, as markers often exhibit multiple banding patterns and high frequencies of non-amplifying "null" alleles. Previous studies identified sequences flanking simple sequence repeat (SSR) units that are shared among many lepidopteran species and can be grouped into microsatellite-associated DNA families. These families are thought to be associated with unequal crossing-over during DNA recombination or with transposable elements (TEs).</p> <p>Results</p> <p>We identified full-length lepidopteran non-LTR retrotransposable elements of the RTE clade in <it>Heliconius melpomene </it>and <it>Bombyx mori</it>. These retroelements possess a single open reading frame encoding the Exonuclease/Endonuclease/Phosphatase and the Reverse Transcriptase/nLTR domains, a 5' UTR (untranslated region), and an extremely short 3' UTR that regularly consists of SSR units. Phylogenetic analysis supported previous suggestions of horizontal transfer among unrelated groups of organisms, but the diversity of lepidopteran RTE elements appears due to ancient divergence of ancestral elements rather than introgression by horizontal transfer. Similarity searches of lepidopteran genomic sequences in GenBank identified partial RTE elements, usually consisting of the 3' terminal region, in 29 species. Furthermore, we identified the C-terminal end of the Reverse Transcriptase/nLTR domain and the associated 3' UTR in over 190 microsatellite markers from 22 lepidopteran species, accounting for 10% of the lepidopteran microsatellites in GenBank. Occasional retrotransposition of autonomous elements, frequent retrotransposition of 3' partial elements, and DNA replication slippage during retrotransposition offers a mechanistic explanation for the association of SSRs with RTE elements in lepidopteran genomes.</p> <p>Conclusions</p> <p>Non-LTR retrotransposable elements of the RTE clade therefore join a diverse group of TEs as progenitors of SSR units in various organisms. When microsatellites are isolated using standard SSR enrichment protocols and primers designed at complementary repeated regions, amplification from multiple genomic sites can cause scoring difficulties that compromise their utility as markers. Screening against RTE elements in the isolation procedure provides one strategy for minimizing this problem.</p

Machine learning of power grid frequency dynamics and control: prediction, explanation and stochastic modelling

A reliable supply of electric power is not a matter of course. Power grids enable the transport of power from generators to consumers, but their stable operation constantly requires corrective measures and a careful supervision. In particular, power generation and demand have to be balanced at all times. A large power imbalance threatens the reliability of the power supply and can, in extreme cases, lead to a large-scale blackout. Therefore, the power imbalance is constantly corrected through distinct control schemes. The power grid frequency measures the balance of power generation and demand. To guarantee frequency stability, and thereby a balance of generation and demand, load-frequency control constantly counteracts large frequency deviations. However, the transition of the energy system to renewable energy sources challenges frequency stability and control. Wind and solar power do not provide intrinsic inertia, which leads to increasingly fast frequency dynamics. Different economic sectors become strongly coupled to the power system, as, for example, the adoption of electric vehicles will interconnect the transport sector and the power system. Finally, wind and solar power are weather-dependent, which increases the variability of power generation. All in all, this gives rise to diverse, interdependent and stochastic impact factors, that drive the balance of power demand and generation, and thus the grid frequency. How can we predict, explain and model frequency dynamics given its strong non-autonomous and stochastic character? In this thesis, I use machine learning to disentangle the effects of external drivers on grid frequency dynamics and control. First, I propose a prediction model that only uses historic frequency data, but fails in representing external impacts. Therefore, I include time series of techno-economic drivers and model their impact on grid frequency data using explainable machine learning methods. These methods reveal the dependencies between external drivers and frequency deviations, such as the important impact of forecast errors in the Scandinavian grid or the varying effects of different generation types. Finally, I integrate these drivers into a stochastic dynamical model of the grid frequency, which both represents short-term dynamics and long-term trends due to techno-economic impacts. My work complements traditional simulation-based approaches through validation and modelling inspiration. It offers flexible modelling and prediction tools for power system dynamics, which are profitable for systems with diverse impact factors but noisy and insufficient data

Fujaba days 2009 : proceedings of the 7th international Fujaba days, Eindhoven University of Technology, the Netherlands, November 16-17, 2009

Fujaba is an Open Source UML CASE tool project started at the software engineering group of Paderborn University in 1997. In 2002 Fujaba has been redesigned and became the Fujaba Tool Suite with a plug-in architecture allowing developers to add functionality easily while retaining full control over their contributions. Multiple Application Domains Fujaba followed the model-driven development philosophy right from its beginning in 1997. At the early days, Fujaba had a special focus on code generation from UML diagrams resulting in a visual programming language with a special emphasis on object structure manipulating rules. Today, at least six rather independent tool versions are under development in Paderborn, Kassel, and Darmstadt for supporting (1) reengineering, (2) embedded real-time systems, (3) education, (4) specification of distributed control systems, (5) integration with the ECLIPSE platform, and (6) MOF-based integration of system (re-) engineering tools. International Community According to our knowledge, quite a number of research groups have also chosen Fujaba as a platform for UML and MDA related research activities. In addition, quite a number of Fujaba users send requests for more functionality and extensions. Therefore, the 7th International Fujaba Days aimed at bringing together Fujaba developers and Fujaba users from all over the world to present their ideas and projects and to discuss them with each other and with the Fujaba core development team

Fujaba days 2009 : proceedings of the 7th international Fujaba days, Eindhoven University of Technology, the Netherlands, November 16-17, 2009

Fujaba is an Open Source UML CASE tool project started at the software engineering group of Paderborn University in 1997. In 2002 Fujaba has been redesigned and became the Fujaba Tool Suite with a plug-in architecture allowing developers to add functionality easily while retaining full control over their contributions. Multiple Application Domains Fujaba followed the model-driven development philosophy right from its beginning in 1997. At the early days, Fujaba had a special focus on code generation from UML diagrams resulting in a visual programming language with a special emphasis on object structure manipulating rules. Today, at least six rather independent tool versions are under development in Paderborn, Kassel, and Darmstadt for supporting (1) reengineering, (2) embedded real-time systems, (3) education, (4) specification of distributed control systems, (5) integration with the ECLIPSE platform, and (6) MOF-based integration of system (re-) engineering tools. International Community According to our knowledge, quite a number of research groups have also chosen Fujaba as a platform for UML and MDA related research activities. In addition, quite a number of Fujaba users send requests for more functionality and extensions. Therefore, the 7th International Fujaba Days aimed at bringing together Fujaba developers and Fujaba users from all over the world to present their ideas and projects and to discuss them with each other and with the Fujaba core development team