The Implications of Information and Communication Technology on Tax Administration in the Growth and Development of Nigeria’s Economy

This paper focuses on the implications of Information and Communication Technology on Tax administration in the growth and development of Nigeria’s economy. Three research questions and three hypothesis guided the study. The study was a descriptive survey design with a population of 180 respondents randomly sampled and selected among the staff of Federal Board of Internal Revenue and State Board of Internal Revenue in Delta State. A six point likert type of questionnaire was developed, validated and administered to the respondents through simple random sampling technique. The responses gathered were coded and analyzed using independent t-test statistics for data analysis. Three null hypothesis were formulated and tested at critical t-test value of 1.96 at 0.05 level of significance. Based on the findings that resulted from this study, it was concluded that the availabilities of ICT tools/facilities, the use of Information and Communication Technology, and the presence of ICT tax administrators will lead to better, effective and efficient running of the day-to-day tax related activities, filing of tax returns, tax processing and computations of tax payment liabilities. It was also recommended that Government should equip the nation’s tax offices and agencies with adequate ICT tools and facilities and also seminars and workshops should occasionally be organized to acquaint tax administrators and the relevant tax agencies on the practical use and applications of ICT tools and facilities in enhancing tax compliance

CHARACTERIZATION OF HOTSPOT COVERAGE PLAN IN 2.4/ 5GHZ FREQUENCY BAND (NNAMDI AZIKIWE UNIVERSITY, NIGERIA, AS A CASE STUDY)

Research and tertiary institutions today uses wireless connectivity owing to the benefits of mobility flow-awarecommunication and flexibility advantages generally. In this case, mobility computing involving the use of smartdevices, laptops, wifi-desktops, etc, largely depends on a deployed hotspot infrastructure. In particular, the physicalposition of the mobile system (and hence of the user) and the hotspot infrastructure design layout are fundamentalconsiderations for service efficiency. While previous works have focused on user position estimation, signal strengthquality and network QoS, this work leverages the contemporary challenges of network connectivity in tertiaryinstitutions in Nigeria with respect to optimal coverage and cost minimization. Using Nnamdi Azikiwe University-Unizik, Awka as testbed, we carried out a study on hotspot/WLAN IEEE 802.11 deployments while devising a costeffective coverage plan in 2,4/5GHz frequency band. A mathematical model on cost optimization for WLANHotpot project processes was developed using Linear programming, the installation procedure, coverage plan basedon specifications of the deployment hardware, and data security were covered in this work. Consequently, from themodel, we argue that with careful selection of optimization criteria in the deployment, an efficient design cost plan,and QoS, could eliminate possible trade-offs in the deployment contexts by over 95%.Keywords: Mobility, Flow-aware, Hotspot, Infrastructure, Optimization, Design, Minimizatio

The Location Measurement Unit (LMU): An Application of Embedded Systems in Mobile Location Estimation

Embedded systems are commonly available in many electronic devices where they add special functionalities, features and high levels of efficiency to the general operation of these devices. Embedded systems consist of hardware, software, and an environment. The hardware comprises mainly the processing cores that are typically either microcontrollers or digital signal processors (DSP). The key characteristic of these systems, however, is being dedicated to handle a particular task. Since the embedded system is dedicated to specific tasks, design engineers can optimize it to reduce the size and cost of the product and increase the reliability and performance. This paper takes a deep look into the procedures for the design of embedded systems and the fields of application of these systems, with a special emphasis on a mobile network entity called the Location Measurement Unit (LMU) which is used for location measurements in 3G wireless networks

Survey of big data programming frameworks

Advances in ICT today has made data more voluminous and multifarious and its being transferred at high speed. Applications in cloud like Yahoo weather, Facebook photo gallery, and Google search index are changing the IT landscape in a profound way. Reasons for these trend includes scientific organizations solving big problems related to high performance computing workloads, diverse public services being digitized; mobile devices, global positioning systems, sensors, social media, medical imaging, financial transaction logs and lots of them are all sources of massive data generating large sets of complex data. These applications are evolving to be data-intensive, processing very large volumes of data hence, require dynamically scalable, virtualized resources to handle them. This paper compared several of these big data programming frameworks used in data-intensive processes. Area of strengths and weaknesses of these frameworks were highlighted with the intention that future framework will harness all positives from this study for a better system.Keywords: Big Data, Framework, Hadoop, Analytics, Workload, Resource Allocatio

Simplified Cooley-Tukey numerical fast fourier transforms algorithm for digital signal processing

Our contemporary global society is driving towards making all actions and activities digitalized. In Nigeria for instance the Broadcasting Institution is determine to go all digitalized in the year 2018. The speed and scope of transmitting from analog to digital remain issues that need scientific resolution. In view of the foregoing an efficient computing algorithmic platform is a requirement for effective transition from analog to digital transmission. This research was therefore designed to develop a simplified Cooley-Tukey numerical FFT algorithm (SC-TNADSP) necessary for processing digital signals in digital computers. In order to attain this aim, the following objectives were considered; investigation of the Cooley-Tukey FFT numerical algorithm for digital signal processing, re-indexing of the Cooley-Tukey FFT numerical algorithm, decomposition of the re-indexed Cooley-Tukey FFT numerical algorithm, and simplification of the decomposed Cooley-Tukey FFT numerical algorithm. The methodology adopted in this work was iterative and incremental development design. The major technologies used in this work were the Cooley-Tukey numerical algorithm, the wave form analog signal representation, and the C++ programming language. The study set the pace for its goal by re-indexing, decomposing, and simplifying the default Cooley-Tukey FFT numerical algorithm. The simplified algorithm resulted from the re-indexing and modification of the Cooley-Tukey FFT algorithm. The authors by this result therefore succeeded in developing an algorithm that is faster than the Cooley-Tukey FFT numerical algorithm. The improved efficiency of the Cooley-Tukey FFT algorithm is accounted for by the obvious reduction in the number of operations and operators in the SC-TNADSP. When implemented, the SC-TNADSP yielded four products, one addition, and one exponentiation as against the default Cooley-Tukey FFT algorithm which has eleven products, one addition and two divisions. Since the increase in the number of operators increases the length of operation, it is therefore reasonable to infer that the algorithm with fewer numbers of operators will run shorter execution time than the one with greater operators. Consequently, the average execution time of the SC-TNADSP is 1.70ms against 3.44ms of the Cooley-Tukey FFT numerical algorithm In line with the above outcomes; we conclude that the SC-TNADSP is of greater efficiency than the Cooley-Tukey FFT numerical algorithm.Keywords: Cooley-Tukey, Algorithm, Simplified, Fast, FFT, Efficiency, Signal, Numerica