Securing industrial control system environments: the missing piece

Cyberattacks on industrial control systems (ICSs) are no longer matters of anticipation. These systems are continually subject to malicious attacks without much resistance. Network breaches, data theft, denial of service, and command and control functions are examples of common attacks on ICSs. Despite available security solutions, safety, security, resilience, and performance require both private public sectors to step-up strategies to address increasing security concerns on ICSs. This paper reviews the ICS security risk landscape, including current security solution strategies in order to determine the gaps and limitations for effective mitigation. Notable issues point to a greater emphasis on technology security while discounting people and processes attributes. This is clearly incongruent with; emerging security risk trends, the biased security strategy of focusing more on supervisory control and data acquisition systems, and the emergence of more sector-specific solutions as against generic security solutions. Better solutions need to include approaches that follow similar patterns as the problem trend. These include security measures that are evolutionary by design in response to security risk dynamics. Solutions that recognize and include; people, process and technology security enhancement into asingle system, and addressing all three-entity vulnerabilities can provide a better solution for ICS environments

Trends in Aridity of the Arid and Semi-Arid Regions of Northern Nigeria

Aridity index (AI) is a numerical indicator of the degree of dryness of the climate at a given location. These indicators serve to identify and delimit regions that suffer from a deficit of available water, a condition that can severely affect the effective use of agricultural land and water resources development. The focus of this paper is to determine the trend and map out the aridity of the drought prone areas of northern Nigeria. Three decade’s (1981–2010) annual rainfall and, minimum and maximum temperature records for 11 synoptic meteorological stations were collected from NIMET Office, Lagos and used. De Martonne’s aridity index formula was applied to the data and aridity indices were derived for the region. The derived aridity indices were subjected to time series analysis and classification of the region into aridity zones was carried out based on the derived aridity indices from which an aridity map of the region was produced. Results of the time series analysis show that only Kaduna indicated a decreasing aridity while the other stations exhibit a significantly positive tendency towards increasing dryness. The region is classified into four aridity zones based on the aridity indices as: slightly humid zone (Kaduna and Zaria areas), moderately arid areas (Yelwa, Gusau, Kano and Bauchi), semi arid regions (Sokoto, Potiskum, Maiduguri) and the arid zone (areas around Nguru, Hadejia and Kano). It is concluded that the drought prone areas of northern Nigeria are witnessing increasing aridity which accounts for the shrinking of most dams and other surface reservouirs in the region. This has necessitated accessing of underground water from even the third aquifer at some locations. It is recommended therefore, that the dredging of all the existing dams in northern Nigeria be undertaken in order to improve the storage of more water, just as proper water policy for its sustainable use be formulated by Nigeria. Keywords: aquifer, aridity, drought, dryness, Indices, time serie

OPTIMAL ROUTE DETERMINATION FOR POSTAL DELIVERY USING ANT COLONY OPTIMIZATION ALGORITHM

There are a lot of optimization challenges in the world, as we all know. The vehicle routing problem is one of the more complex and high-level problems. Vehicle Routing Problem is a real-life problem in the Postal Delivery System logistics and, if not properly attended to, can lead to wastage of resources that could have been directed towards other things. Several studies have been carried out to tackle this problem using different techniques and algorithms. This study used the Ant Colony Optimization Algorithm along with some powerful APIs to find an optimal route for the delivery of posts to customers in a Postal Delivering System. When Ant Colony Optimization Algorithm is used to solve the vehicle routing problem in transportation systems, each Ant's journey is mere “part” of a feasible solution. To put it in another way, numerous ants' pathways might make up a viable solution. Routes are determined for a delivery vehicle, with the objective of minimizing customer waiting time and operation cost. Experimental results indicate that the solution is optimal and more accurat

The Impact of Ethical Tax Behaviour on Tax Compliance of Tax Authority and Corporate Taxpayers of listed Manufacturing Companies in Nigeria

The development of tax payment decision-making models (Sociological, Economical and Psychological) has focused on economic and behavioural factors affecting tax compliance. The issue of tax evasion, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is low tax collection on the part of relevant tax authority, couple with non-tax compliance behaviour of the corporate taxpayers in Nigeria. This study examined the effect of tax fairness of tax authority on tax compliance behaviour of taxpayers in the Nigerian manufacturing sector. This study adopted a survey research method, and 400 copies of the questionnaire were administered to the selected listed manufacturing companies in Nigeria and relevant tax authority staff (FIRS). Theory of Planned Behaviour underpinned this study and Correlation analysis, Analysis of Variance (ANOVA) and Multiple Regression analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing company in Nigeria. The study also shows that the tax authority’s perception of fairness of -2.769 (0.006) has a significant impact on corporate taxpayer’s compliance behaviour. Based on the above findings, the study recommends that taxpayers need to file accurate tax returns, transparency in total income declaration and minimize the risk of breaching of tax laws within the entity, while tax authority should apply tax laws consistently without bias (fairness), also adhere strictly to moral and ethical code of conduct. Keywords: Taxes, Ethics, Tax Authority, Manufacturing, Nigeri

A HYBRIDIZED ENCRYPTION SCHEME BASED ON ELLIPTIC CURVE CRYPTOGRAPHY FOR SECURING DATA IN SMART HEALTHCARE

Recent developments in smart healthcare have brought us a great deal of convenience. Connecting common objects to the Internet is made possible by the Internet of Things (IoT). These connected gadgets have sensors and actuators for data collection and transfer. However, if users' private health information is compromised or exposed, it will seriously harm their privacy and may endanger their lives. In order to encrypt data and establish perfectly alright access control for such sensitive information, attribute-based encryption (ABE) has typically been used. Traditional ABE, however, has a high processing overhead. As a result, an effective security system algorithm based on ABE and Fully Homomorphic Encryption (FHE) is developed to protect health-related data. ABE is a workable option for one-to-many communication and perfectly alright access management of encrypting data in a cloud environment. Without needing to decode the encrypted data, cloud servers can use the FHE algorithm to take valid actions on it. Because of its potential to provide excellent security with a tiny key size, elliptic curve cryptography (ECC) algorithm is also used. As a result, when compared to related existing methods in the literature, the suggested hybridized algorithm (ABE-FHE-ECC) has reduced computation and storage overheads. A comprehensive safety evidence clearly shows that the suggested method is protected by the Decisional Bilinear Diffie-Hellman postulate. The experimental results demonstrate that this system is more effective for devices with limited resources than the conventional ABE when the system’s performance is assessed by utilizing standard model

ANALYSIS OF THE EFFECT OF ELECTRIC AND MAGNETIC LOA DINGS ON THE DESIGN PARAMETERS OF AN INDUCTION MOTOR AND ITS PER FORMANCE USING MATLAB/SIMULINK

This paper looks at the effect of magnetic loading and electric loading on the design parameters of an induction motor and its performance. The study involves the u se of MATLAB to simulate 50kW, 3-phase, 415V, 50Hz, 6 poles induction machine. Based on the variation of the ma gnetic and electric loading of the machine, the var ious design values of the rotor and stator of the machine are s pecified. The performance index which includes stat or loss, rotor loss, cost, power factor, efficiency, and torque ar e also specified for squirrel cage induction motor (SCIM) Keyword: MATLAB, stator, rotor, magnetic loading, e lectric loading, SCIM

Meteorological Drought and Temperature in Sudano-Sahelian Region of Nigeria under Increasing Global Warming

This study examinesmeteorological drought and temperature in the Sudano-Sahelian region of Nigeria under increasing global warming. Rainfall data of 60 years (1961 to 2020) and temperature of 40 years (1981–2020) for nine stations were used to quantify drought occurrences as well as the pattern of temperature. The Bhalme and Mooley Drought Index (BMDI) and Student’s t-test were used to indicate if changes have occurred in the amount of rainfall and temperature (increase or decrease) over space and time in the study region. The BMDI was used because it is simple and able to depict historically documented droughts better than other indices. The student’s t-test was used to determine if the sub-period means of the series have altered significantly over time. Results show that the spatial and temporal occurrence and duration varied from one sub-area to another. Also, its intensity was mainly from mild to moderate. Results also show a consistent alternation between drought and wet years over the study period. The trend of temperature shows a tendency towards decreasing temperature during the period of study although it was not significant. The study concludes that the study region experiences climate variability that may well be part of global climate change

Beneficial effects of omega-3 fatty acid on dyslipidemia in organs of alloxan-induced diabetic rats

Diabetes Mellitus is one of the heterogeneous metabolic disorders associated with dyslipidemia, a major risk factor contributing to cardiovascular disease. This metabolic abnormality affects virtually all organs. Over the years, antidiabetic drugs which majorly aim at the hyperglycemic aspect of the disease have been used. Therefore, to address this dyslipidemia, omega-3 fatty acid (O3FA) supplement was employed. Its effects on lipid metabolism in the organs (heart, liver, kidney, pancreas, spleen and brain) of alloxan-induced (150mg/kg body weight, intraperitoneally) diabetic male rats were investigated. O3FA (0.4g/kg b.wt/day) was administered as pre- and posttreatment for 2 weeks. The lipid levels were significantly increased (p<0.05) in diabetic rats. O3FA administration significantly reduced (p<0.05) the levels of cholesterol, phospholipids, triacylglycerol by varying extents, in the examined organs without affecting hyperglycemia in the diabetic rats. The ratio of HMG CoA/mevalonate decreased in the liver of the diabetic rats by 28% indicating increased activity of HMG-CoA reductase. This diabetes-induced dyslipidemia was accompanied by a 28% increase in the activity of hepatic HMG-CoA reductase. Administration of O3FA to the diabetic rats however resulted in 10% and 17% decrease in the activity of this enzyme in the pre- and post-treated groups respectively. Also, lipid peroxidation was significantly reduced (p<0.05) by O3FA suggesting that it has protective effect against oxidative damage. This study reveals that O3FAsupplement has beneficial effects in attenuating dyslipidemia observed in diabetes mellitus and could be beneficial as an adjunct in the management of diabetes mellitus

Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria

Abstract Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness

Constraints to Youths’ involvement in Agricultural Production in Kwara State, Nigeria

The study examines the constraints to rural youth involvement in agricultural Production in Kwara State, Nigeria. A total of one hundred and twenty (120) respondents were selected using a multi-stage cluster random sampling technique. Ten school respondents each were selected from twelve farming communities in the area. The major constraints hindering youth participation in agriculture were identified as inadequate credit facility ( X=2.883), lack of agricultural insurance (M.S= 2.667), poor returns to agricultural investment ( X=2.667), lack of basic farming knowledge ( X=2.567) and lack of access to tractors and other farm inputs. The chi-square showed relationship between the constraints and inadequate credit facility (x2-7.12), as well as lack of basic farming knowledge (x2-7.48). The study recommended provision of credit facilities with less stringent procedures and resuscitation of Agricultural Training Centres across the State to enhance youth’s participation in agricultur