Development and the performance of the Egyptian income tax system

Income Taxation is new in Egypt. The introduction of income taxation in 1939 was aimed at achieving two basic objectives; first, to raise revenue to meet the steady increase in public expenditures, and secondly, to establish an element of equity in the tax system, where indirect taxation, which is regressive in nature, predominates. The main object of this study is to analyse the competence of the income tax system in attaining these objectives

Effect of connecting shunt capacitor on nonlinear load terminals

This material is posted here with permission of the IEEE. Such permission of the IEEE does not in any way imply IEEE endorsement of any of Brunel University's products or services. Internal or personal use of this material is permitted. However, permission to reprint/republish this material for advertising or promotional purposes or for creating new collective works for resale or redistribution must be obtained from the IEEE by writing to [email protected]. Copyright @ 2003 IEEEThe use of terminal shunt capacitance has different effects on the displacement factor and distortion factor components of the power factor. These effects are considered for nonlinear loads with ideal supply, and also where the supply impedance exists but is small compared with the load impedance. Optimization of the displacement factor is found to result in reduction of the distortion factor to a minimum value

Investigation of disease incidence and nutritional storability of cassava roots under different storage techniques

A study was conducted to investigate the disease incidence and the nutritional storability of cassava roots under different storage condition, Fifty pieces each of two varieties of cassava tubers TMS 30572 and TMS 4(2) 1425 were preserved using four storage methods namely ; Trench (re-burying the cassava roots in trenches and keeping them moist by watering them daily, applying a thick coating of mud, piling the tubers in heaps and a traditionally practiced method, by randomly spreading the tubers orderly . The samples were analysed for carbohydrate, calcium, phosphorus and vitamin C. The weight loss as well as number of diseased tubers were determined, the significant difference was conducted at ( p≤0.05 ). The mean results for the two varieties (TMS 30572 and TMS 4(2) 1425) showing the trend in the nutritional compositions and weight loss were also determined. The level of infestation of disease on the cassava tubers preserved by piling in heaps and mud application for both varieties are very low compared to the trench and the control method. The weight loss for both varieties, irrespective of the storage type is even along the storage period.Keywords: Cassava, Disease, Preserved, storability, Storage

The evaluations of facebook as an educational technology tools in polytechnic’s entrepreneurship courses

Entrepreneurship is integrated into the curriculum structure designed for students studying subjects other than Business. The aim of this study was to evaluate the usage of Facebook as an educational technology tool in entrepreneurship course in TVET institution particularly in Polytechnic Malaysia. The 400 sample was selected randomly among the students from theMalaysian Polytechnic Institutions. Tool analysis using IBM-SPSS version 21.The constructs of Cronbach’s alpha is 0.932. The results supported. It shows the averages mean value scores for educational technology tools is on the approximate scale of 4.0 (3.93). Usages of Facebook as an educational technology tools onto entrepreneurship course was well received by Polytechnics’ studentsKeywords: Facebook usage; educational technology tools; entrepreneurship course;polytechnics; DoI theories

Structural Integrity of A 2-Storey Building Using None Destructive Testing Method

The paper assessed the condition of the existing two-storey building of six classrooms in Government Girls Day Secondary School, Gumel, Jigawa State. The method of Non Destructive Testing (NDT) using a rebound hammer was adopted. Five structural elements(slabs, beams, columns, staircases and foundations) were assessed. The cumulative average strength of the five structural elements was 32.7 RN. Results revealed that despite signs of physical defects on the building such as cracks, exposed column reinforcement bars, etc. it was still considered safe for use. The study recommended that to prevent the building from deteriorating further, periodic structural assessment and good maintenance practice should be carried out. This is to prolong the life span of the building and prevent any threat to the building users and third parties. Keywords: Non-destructive test, Rebound hammer, structural integrity, structural component

Cumulative abiotic stresses and their effect on the antioxidant defense system in two species of wheat, Triticum durum Desf and Triticum aestivum L.

The combined effects of heat and UV-B on the antioxidant system and photosynthetic pigments were investigated in the leaves of T. durum Desf. and Triticum aestivum L. The photosynthetic pigment content, in vitro evaluation of the antioxidant system activities including DPPH radical scavenging activity, and super oxide anion radical scavenging activity were determined. In addition, the antioxidant enzyme activities, such as superoxide dismutase (SOD) and guaiacol peroxidase (GPX), were determined. Heat and UV-B irradiation alone caused a significant decrease in the photosynthetic pigment content, radical scavenging activity and super oxide radical scavenging activity in the two studied plants. The antioxidant enzymes SOD and GPX were stimulated in response to UV and/or heat stresses. The elevation of enzyme activities was higher under heat than under UV-B, especially in T. aestivum. According to our findings, it can be concluded that combined heat and UV-B provided cross-tolerance; otherwise, single stress was found to aggravate the responses

Conformable Fractional Differintegral Method For Solving Fractional Equations

The standard approaches to the problem of conformable fractional calculus has been studied extensively. Many researchers have shown that the obtained conditions for the theorem describing the general solution of; y a ( x ) y b ( x ) are generally weaker than those derived by using the classical norm-type expansion and compression theorem. In this paper, we propose conformable method for the fractional differential transform and established the prove for basic properties of differintegrals. Some solved examples have been reported to illustrate the possible application of the obtained results.The authors wish to thank A, B, C. This work was supported in part by a grant from XYZ

Gas Turbine Configuration for Improving the performance of Combined Cycle Power Plant

AbstractThe thermodynamic analysis of combined cycle gas turbine with effect different configuration for gas turbine are presented and discussed in this paper. The effects of ambient temperature and compression ratio have been proposed to select optimum configuration for gas turbine and its effect on CCGT performance. The analysis performance code has been performed used the MATLAB software. The simulating code for gas turbine configuration results show that the simple gas turbine configuration is more suitable with regards to power output, but the regenerative gas turbine configuration has higher efficiency with effect ambient temperature. The simple gas turbine configuration has higher power output with effect the compression ratio, while the regenerative gas turbine configuration has higher efficiency with effect lower compression ratio, therefore the variation of total power output is insignificance at lower compression ratio. The extensive modelling performed in this study reveals that, the ambient temperature and compression ratios are strongly influence on the performance of combined cycle, a higher overall efficiency can be achieved for combined cycle with add regenerative to topping cycle

Simulation of Ammonia Production using HYSYS Software

Now-a-days, Because of cost and time consuming in the design of plants chemical engineer used simulators to simulate design and operation of chemical equipment and plant,  which spares a great deal of time and cash.Today, there are many number of the simulators are refreshed and utilized in the simulation of chemical equipment and plant such as ChemCad, ProII, UniSim……..etc. Among of these simulators, Aspen Hysys is the most utilized programming in all ventures because of aiding in two noteworthy fields (design & operation). Simulation of ammonia synthesis process is done on Aspen Hysys V8.8 with steady state mode making some assumptions and using hypothetical reactors ammonia. By fluctuating the distinctive parameters in this simulation environment, the impact of these parameters in the generation rate of the procedure are watched. Keywords: Ammonia, Simulation, Aspen Hysys DOI: 10.7176/CPER/62-03 Publication date: January 31st 202

Understanding pore formation and structural deformation in carbon spheres during KOH activation

Carbon spheres (CSs) were synthesized from sucrose by hydrothermal reaction. The synthesized materials were further activated with potassium hydroxide (KOH) at different concentrations. The effects of KOH concentration on the surface area and morphology were investigated. The route for pore formation and structural deformation in carbon spheres during activation has been proposed and discussed based on micrographs and porosity trends. It was suggested that the pore formation and structural deformation phenomena were due to the intercalating power of energized K+ into the carbon. This work provides an insight of the pore formation in carbon spheres for the development of adsorbents as well as for the understanding of the structural deformation of such materials at higher KOH concentrations