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Tax is a compulsory levy on individual or organisation by the government as a statutory obligation. The classical function of the tax system is the raising of revenue to meet government expenditures. Exempt income is an income liable to be taxed by law but expressly excluded by another provision of the law. Tax exemption refers to a monetary exemption which reduces taxable income. Tax exemptions are granted specifically to specialized companies, religious, charitable, or non-governmental organisations and so on in relation to income derived by them. Basically, these organisations enjoy favourable tax treatments because of their exempt status. Though, tax exemption has been criticized as a subsidy granted by legislative grace to these organisations performing services that the government would have to perform and that such a subsidy relieves the exempt organisation of tax obligations that other tax payers are often obliged to assume. However, be that as it may, the objective of this paper is to critically re-appraise the tax exemptions granted to these organisations and buttress that the tax exemption granted them do not extend to where they derive income from trade or any other business carried out by them.

Reading is a valuable source of input and plays a major role in the process of language learning. It helps learners gain information, broadens their understanding of different subjects, and thus assists them in achieving their academic goals (Renandya & Jacobs, 2002). One of the main methods to enhance easy, joyful and active reading is through the utilization of reading strategies. The present article is a synthesis and review of the most recent studies in the field of reading strategies in Iran.

Abdollahi, Akbari, and Maimani put forward a conjecture named AAM's Conjecture as follows. If is a finite nonabelian simple group and is a group such that, then .In this note, we prove that if is a finite nonabelian simple group with, then ,where is the alternating group of degree 16.

Impulse noise is the major factor that affects the image during signal acquisition and transmission. Here an efficient simple edge preserving denoising technique is used to remove the impulse noise. To avoid the possible misdetection this technique does not affect the noise free pixel. It uses different directional edges to preserve the edge information. The experimental result shows excellent performances in terms of quantitative evaluation and visual quality. The design cost is also low because it needs only two line memory buffer and less computational complexity.

Heavy metals may be harmful to humans through ingestion of medicinal plants containing metals through atmospheric pollution, pesticides and chemical fertilizers root uptake, ingestion of plants splashed with contaminated soil. Metals of concern are arsenic (As), cadmium (Cd), copper (Cu), Mercury (Hg) and lead (Pb). Removal of the heavy metal ions from contaminated medicinal plants Indigofera tinctoria and Acalypha indica by adsorption technique. It is the best, economically viable and efficient method. It, therefore, becomes necessary to remove these heavy metals from medicinal plants by an appropriate treatment before consuming.

Staphylococcus aureus was recognized as a major cause of nosocomial infections worldwide and a variety of skin infections which require therapeutic approaches. During the last five decades, Staphylococcus aureus clones that resist methicillin (methicillin-resistant Staphylococcus aureus, MRSA) disseminated and caused medical and public health problem worldwide 250 clinical isolates collected from Omdurman, Khartoum and Soba hospitals from different sources (blood, urine, pus, diabetic sepsis swab and tip of the catheter), cultured and isolated in pure culture and subjected to microscopical examination by the Gram reaction and biochemical tests to identify them as pure Staphylococcus aureus, then subjected to sensitivity tests by disc diffusion method against commonly used antibiotics in order to determine the sensitivity and resistance patterns against penicillin, co-amoxyclav, oxacillin, fusidic acid ,cefuroxime,vancomycin, cotrimoxazole, rifampicin, gentamicin, clindamycin, meropenem and chloramphenicol. 110 of the pure clinical isolates were methicillin-resistant Staphylococcus aureus (MRSA) which were mannitol non-fermenters and resistant to number of antibiotics and the prevalence of it may increase the emergence of glycopeptide (vancomycin and teicoplanin) resistant strains. The study revealed there were many antibiotics effective against methicillin-resistant Staphylococcus aureus (MRSA) and can be used by the clinicians as therapeutic alternatives for the treatment of infections caused by these strains.

WSNs are the widely used for the process of sensing and transmitting the data of any environment based on the application and they are mainly employed for the real-time applications. In the real-time applications, the WSNs are advantageous but the efficiency and the system performance are degraded because of the phenomenon termed as congestion. The occurrence of congestion affects the life-time of the nodes resulting in the poor throughput of the network. Thus, in order to enable effective transmission and to enhance the throughput of the network, an efficient congestion control method is required. Accordingly, the literatures present various approaches for the controlling the congestion that occurs in the network and it is very clear that the accuracy of the control mechanism is the outstanding issue at present. Therefore, the need for an effective congestion management system arises that outperforms the current approaches in terms of accuracy, congestion rate, and the packet drop rate. Thus, this review article presents the detailed review of 17 research papers that present the recommendation approaches based on neural networks, fuzzy-logic model, hybrid method, and learning-based models. Additionally, the detailed discussion of the survey taxonomy in terms of the simulation tools and performance metrics are clearly reviewed and analyzed. The research issues of various conventional methods are presented in the literature section along with the description of the methods that promote the researchers towards a better contribution of the congestion control mechanism.

This is a humble attempt to conduct literature review on Fundamental and Technical Analysis.Fundamental analysis is used in stock selection for equity portfolio management. To find out the intrinsic value on the basis of fundamentals and compares value with the current market price to determine if the security is under priced or overpriced fundamental analysis is done. Technical analysis, which comes in the form of different charts so also known as “charting,” has been a part of financial studies for many decades. Initial Technical analysis has not received the same level of acceptance as fundamental analysis.One of the greatest challenge between academic finance and industry practice is the separation that exists between technical analysts and their academic critics. Investors would like to categorize the stocks into value and growth. Value investors invest for the stocks that are trading at less than their apparent worth, but on the other hand growth investors focus on the future potential of the firm and buy companies that are trading higher than their current intrinsic worth with the belief that the companies’ intrinsic worth will grow and go beyond their current valuation. Keyword: Stocks, Fundamental Analysis, Technical Analysis

The first real signal processing element just after the antenna that determine the noise performance and linearity of the overall system in RF receiver is Low Noise Amplifier (LNA) which makes it one of the most important and sensitive block of a RF receiver that can improve the performance of the circuit. The RF front end is the most significant part and any electronic warfare can damage the entire circuit performance. It is not possible to analyze theoretically under conditions such as change in input power, frequency, and design parameters. It is mandatory to propose the relationship between damage rate and the power absorbed in order to reduce the damage rate. This paper analyzes the power absorbed by the non-linear element present in the LNA circuit. The power absorption is verified by varying the input and output impedances. Hence, this paper identified the parameters that increase the damage rate of LNAs and suggested designs to reduce the damage rate.

The main purpose for this study was to evaluate the efficacy of cognitive behavior therapy (CBT) among children with oppositional defiant disorder (ODD) in selected primary Schools in Nairobi County, Kenya. The rise in defiance cases among children in schools in Kenya and the social, educational and economic impact it has on the children and their families have led for need for proper diagnosis and effective intervention. The objective of this study was to determine the risk factors associated with oppositional defiant disorder among children. Quasi experimental research design was used in the study with a sample of 180 participants .The study involved children aged between 9 to 14 years. Purposive sampling was used in selecting the two schools. 315 respondents completed the demographic questionnaires; the respondent’s parents also completed the social-demographic questionnaires. Teachers and parents completed the CADBI after a baseline assessment to identify those with symptoms of ODD. Systematic sampling method was applied on 249 participants who met the criteria for ODD because the number exceeded the required sample size. Risk factors associated with ODD were; religion, educational level of the respondents, conflicted relationship with parents, punishment in school, social- economic status and suspension from school, respondents whose parents were casual laborers, the level of education of the respondent’s parents. Significance was reported at p < 0.05. In conclusion, primary schools children need to have professional psychologists to provide counseling services to the children presenting with ODD symptoms and devise intervention that will help in the management of ODD which will help the children function well both socially and academically. This will also stop the progression ODD to other mental disorders when they are adults for example; Depression, anxiety, antisocial disorder which causes problems with adjustment in the community.