Archives-December 

Nahj-al-Balagheh means a rhetorical way. It is a noteworthy series of Imam Ali’s words and syaings which guide human beings in different occasions and on various topics. Its words are considered the strongest words in guiding human beings after words of Quran and the Prophet Muhammad. Nahj-al-Balagheh is considered as the best path toward prosperity and human development. One of the topics which Imam Ali (A.S.) mentioned in different parts of Nahj-al-Balagheh is the topic of guidance and consulting. Guidance and consulting are regarded as the key issues in the development of behavior and personality. Based on this, the purpose of this paper is to investigate the effective factors in guidance and consulting. This was a descriptive paper in which the aim was to analyze either content or meanings. To reach such analyses, journals, websites, and analyses of different books were used. This paper includes two parts. In the first part, the effective factors on guidance and consulting are investigated as well as the role of a consultant, his characteristics, methods of consultation, and topics of consultation are sought from Imam Ali’s point of view and today’s science. In the second part, a short contrastive analysis between Imam Ali’s words/sayings and today’s science is conducted. The implication of the study is accepting the fact that science alone is not enough to educate human beings and that it is necessary to implement religion and the art of rhetoric to be able to guide humans towards education and prosperity.

Language and culture are intricately interwoven and inseparable. This paper tries to express that languages have significant effects on cultures and languages also are under impact of cultures. To express this mutual relationship, sociological and anthropological views in this relation are provided in this paper. It surveys the importance of culture in linguistic communication and in foreign language learning and explains about key concepts in language use and cultural knowledge.

We are very happy to announce that from 20th September 2014, Mr. Monday Uchenna Okoronkwo has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Chemistry, Materials, Energy and Environment. Mr. Monday Uchenna Okoronkwo currently working as Graduate Assistant Lecturer, Abia State University Uturu, Nigeria. The appointment of Mr. Monday Uchenna Okoronkwo as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. 

Spatial variability of soil properties have been attributed to factors of soil formation, land use and management. Mycorrhizal fungi are associated intrinsically with soil organic matter and have been reported to be spatially heterogeneous and largely influence soil fertility and crop production. The objective of this study was to assess spatial variability of arbuscular mycorrhizal and its relationship with particle size fractions on valley bottom soils in southwestern Nigeria. The study was conducted on a 9 hectare (900m by 100m) undergraduate internship plot in University of Ibadan, Nigeria. Surface (0 - 15cm) and subsurface (15 – 30cm) soil samples were collected at rigid grid nodes (10m by 100m), processed and analysed for particle size distribution, available phosphorus, organic carbon and arbuscular mycorrhizal fungi (Gigaspora, Scultelospora, Acaulospora, Entrophospora, Glomus, etc.). Data collected were analyzed statistically using descriptive statistic, statistics of dispersion and geostatistics. The variables that were normally distributed included silt (surface), silt, clay and organic carbon (subsurface). Status of coefficient of variation of the soil properties ranged from least to moderate (7.6% - 42.3% and 0.7% - 42.7% for surface and subsurface soils respectively. There were significant correlations between clay content and Gigaspora (r = 0.43, p<0.01), clay and Glomus (r = -0.24, p<0.05), Gigaspora and Glomus (r = 0.43, p<0.01) on the surface. Whereas on the subsurface, clay and Glomus (r = 0.23, p<0.05), available phosphorus and Gigaspora (r = 0.23, p<0.05), Gigaspora and Glomus (r = 0.51, p<0.05) were significantly correlated. The semivariance analysis carried out indicated that extent of spatial dependence of the soil properties on both depths varied from strong to moderate (5.9% - 63.3% and 14.3% - 53.0% in surface and subsurface soils respectively) which is as a result of intrinsic variation caused by factors of soil formation. Variability of mycorrhizal spores in the study area is majorly attributable to pedogensis rather than land use and management. Clay and available phosphorus were found to influence distribution of mycorrhizal spores.

Taxation has ever been an important policy field throughout history and will stay a crucial aspect in future politics since it creates the basis for the state to work. The edifice of modern market oriented economy is focused on its money-making strength and the gusto for mammon worship. This pursuit for economic wealth and capital formation often leads to misfeasance, fraud, and unfair practices, indulged in by individuals or corporate giants, commonly known as socio-economic or white-collar crimes. White-collar crimes have expanded vertically, as well as, horizontally to include, embezzlement, false advertising, bribery, unfair competition and above all tax evasion. An incessant global effort is on to contain the subversive effects of white-collar crimes especially in the field of tax evasion or tax lately tax avoidance. The present-day economic milieu based on liberalisation, open market access and trans-border transaction, though aim at reducing the tariff and non-tariff barriers, including rationalization of international taxation, stumble at the gate of phenomenal growth in tax evasion. Besides, the astonishing reality is that tax avoidance which is treated legal by almost all the countries, has turned out to be a camouflage to conceal wealth and thereby liability. There is a need to understand the basic pitfalls in the tax regime to ascertain the menacing effect of this growing phenomenon in the rubric of tax jurisprudence especially in context of India purporting to emerge as a growing economy in the 21st century. India has come up with a New Tax Code in order to decipher the tax maneuvering and tax avoidance by corporate sector given her burgeoning role at the international level. How far the new tax regime is going to arrest the menacing effect of tax evasion or avoidance shall form the general theme of this paper.

Over the last three decades, employee training both formal and informal has contributed to high organizational commitment, job satisfaction and job performance, many employers and employees have struck out an agreement on how better to train employees despite the hard economic times and scarce resources that organization posses and this is normally done through organization sponsoring employee training or the employee self initiating the training. The popularity of the training concept has stemmed from its relationship with several important employee behaviours. For instance, literature has shown that employee training contributes to organizational commitment and job satisfaction may have positive impact on job performance and negative relationships with turnover, intent to leave and tardiness. Therefore, training helps in predicting employee satisfaction, commitment and turnover is important because employees have become the only source of sustainable competitive advantage to organizations. The researcher used a descriptive research design basing on the use of qualitative and quantitative approaches. The target population for this study was selected employees from the Public service in Kisii Central sub County. The researcher used self administered questionnaire as research tool to collect data from the respondents. The collected data was thoroughly examined and checked for completeness and comprehensibility. The study used regression analysis both simple and multiple to study the effect of independent variables on the dependent variable. From the values of the coefficients, we conclude that the independent variables Induction training affect organizational commitment and job performance significantly, (?=2.740; p-value =0.0183); followed by attending conferences, workshop & seminars (?=2.012; p-value=0.0052), then Government Sponsored Training (?=0.772; p-value=0.0299) and Self Initiated Training (?=0.302; p-value=0.0011). The study concluded that self initiated training influence employee commitment to the organization and job performance.

In this Paper numerical study with swept ramp injection in supersonic combustion of hydrogen has been presented. Coupled implicit scheme with finite rate chemistry model and K-? Turbulence model have been used for modeling of supersonic combustion. The main issue in supersonic combustion is proper mixing within short burst of time. Because of the step on the top wall of the combustor, there exists an expansion fan generated just on the top wall at the entrance of the combustor, which is interacts with the oblique shock wave formed upstream of the combustor due to the shear layer deflecting into the core flow. The static pressures along the walls are normalized by the static pressure of the core flow. The present result is very promising and demonstrates that flamelet approach seems to be feasible to high-speed flows. The stagnation temperature in the combustion reaches up to 2830 k. Fluctuation in pressure and Mach number was due to shock train.

We are very happy to announce that from 13th November 2014, Dr. Sachin Balbhimrao has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Commerce. Dr. Sachin Balbhimrao currently working as Full time Faculty in Central University of Karnataka, Department of Commerce, School of Business Studies, Gulbarga. The appointment of Dr. Sachin Balbhimrao as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com.

We are very happy to announce that from 22nd March 2014, Dr.G.V.Satya Sekhar has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Financial Management and Financial Accounting. Dr.G.V.Satya Sekhar is currently working as Programme Coordinator-MBA, Centre for Distance Learning, GITAM University, Visakhapatnam. The appointment of Dr.G.V.Satya Sekhar as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com. Sincerely Editor-in-Chief

We are very happy to announce that from 14th January 2015, Dr.V.P.T.Dhevika has joined the team of Elixir Editorial Advisory Board. She will carry a special responsibility for dealing with manuscripts based on Marketing Management. Dr.V.P.T.Dhevika currently working as Assistant Professor in Shrimati Indira Gandhi College, Tiruchirappalli, Tamilnadu, India. The appointment of Dr.V.P.T.Dhevika as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com.