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While the philosophy behind tax incentives and corporate financial performance is appealing, its analytical content and utility remains somewhat controversial and of empirical interest. This study assesses the causal influence of tax incentives and corporate financial performance on a sample of 50 listed companies in the NSE, covering the period of 2006-2010. The postulated hypotheses were tested, using multiple linear regression (MLR) analysis. With r values of .996, .984, and .948 very basic aprori reasoning established is the existence of a robust dimension and the three measures of corporate financial performance, namely return on equity, return on sales and profit after tax. The significance of this attempt can be seen in the ability of the models to permit inter-sector; inter-industry, inter-institutional, as well as inter-country comparative analysis relating to the specified variables. Further empirical research is however recommended to verify the validity of these submissions and the overall explanatory power of the models constructed, using data drawn from developing countries. Keywords: Corporate Financial Performance, Profit After Tax, Return on Equity, Return on Sales, Nigeria.

As companies hand over most of their profits in the form of tax payments, there is likely to be little left over for shareholders. This study examines empirically the effect of tax planning strategies on board size of companies in Nigeria. The study adopts a combination of survey and causal – comparative research design. This was augmented with primary data on 15 selected tax mitigation strategies obtained from 140 respondents using researcher – designed questionnaire validated by experts and shown to have reliability co-efficient of .93%. Descriptive and multiple regression analysis were used in analyzing the data with the aid of special package for social sciences (SPSS) version 22.0. With an r .813, r2 of 0.463 and f-ratio of 18.243 significant at 1% level, the investigation reveals a positive and significant influence of tax planning strategies on board size of companies in Nigeria. The study concludes that the tax planning strategies exerts a positive and significant influence on board size of companies in Nigeria. We recommend that corporate executive and tax planner should posses sound knowledge of tax laws and apply tax mitigation strategies endorsed by law to existing alternatives in every business transactions with the view to choosing the options that produce the highest tax savings. Keywords: Tax Planning Strategies, Tax evasion and avoidance, Tax mitigation, Bard size, Nigeria.

The purpose of this paper reviews the role of brand personality on consumer behavior and branding challenges in Asia are listed. A utility customer in choosing a product brand is authentic. A brand value of "name, term, design, symbol or combination of these elements are Which determines the identity of a service organization and distinguishing it from other competitors are. And by reason, logic, senses and emotions are judged by customers. Brand is a mental and spiritual movement in the minds of consumers, customers, shareholders, employees and users are. Brands are social in nature and it is a successful brand Sense of belonging and ownership to the community that people have And they know it them selves.In many markets, a product creates a brand identity for the mandatory and They will link to a particular group of society, Update the information in today's world and with every move and decision the It is being evaluated by the organization.

Social history, often called the new social history, is a broad branch of history that studies the experiences of ordinary people in the past. In its "golden age" it was a major growth field in the 1960s and 1970s.History is important because it helps us to understand the present. If we will listen to what history has to say, we can come to a sound understanding of the past that will tell us much about the problems we now face. History taught to our children is playing a role in shaping their values and beliefs. This paper examine the responsibility of historians in constructing the faulty, ethnocentric and historical account of the past and contemporary Nigerian State.

This study aims at analysing and determining the relationship between the efectivnes of Intellectual Capital and beneficial investment opportunity set in 81 Companies of listed in Tehran stock exchange during 85-90 years. In the analysis of the relationship between the variables and proving the hypothesis of the study, correlation method (simple regression and multiple regression) was used. The result show that ther was significant reletionship between the human capital, structural capital and employed capital efficiency with beneficial investment opportunity set, also ther wasnt any relationship between the effectiveness of Capital Intellectual and ratios of EPS-to-P. so that ther was significant relationship between effectiveness of Capital Intellectual and beneficial investment opportunity set. This means that the efficiency of human capital, structural capital and employed capital can be utilized as a valuable resource for profitable investment opportunities for companies to take account. It can be concluded that the effectiveness of intellectual capital, is a potentially benchmark for measuring and reporting of beneficial investment opportunity set.

Umbilical Endometriosis is very rare condition, and its incidence is 0.5-1%. Endometriosis is a common gynecological condition seen in reproductive age group and represents about 15-22%.Extra pelvic site of lesion is very rare. The diagnosis is confirmed by histopathological examination after Surgical excision of the lesion.

To protect radiation infrastructure in Iraq, the uranium concentration in toothpastes of national market in Iraq has been measured. Five samples of toothpastes collected from market in Baghdad, for this purpose, which isAnper(from Iraq), Sensodyen(from England), crest (from Germany), Sanino(from Algebra) and Signal (from Egypt), which represent the most used in national market in Iraq. These samples due analyzed using nuclear track detectors technique type lexan detector. The measured values of uranium content found to vary from (1.07-3.57) ppm, which is equivalent in exposer dose in unit mSv were (0.113-0.3795) mSv. The value of uranium concentration is considering low and not harmful, especial the International Commission for Radiological Protection (ICRP) annual effective dose limit of 1 mSv as a general public.

The Indian aviation industry is one of the fastest growing aviation industries in the world. After LPG policy, the government's open sky policy has led to many overseas players entering the market and the industry has been growing both in terms of players and number of aircrafts. Today, private airlines account for around 75 per cent share of the domestic aviation market.

The measurement of ultrasonic velocity in pure liquids and mixtures is an important tool to study the physico-chemical properties and also explain the nature of molecular interactions. The study of thermodynamic parameters to explain molecular interaction of drugs in aqueous or non-aqueous medium provides useful information in medicinal and pharmaceutical chemistry. In present work molecular interaction of aqueous solution of Gabpentin (2-[1-(amino methyl) cyclohexyl] acetic acid) at various concentrations and different temperatures such as 303, 308, 313, 318, 323K was studied by measuring ultrasonic velocity, density and viscosity of the solution. The ultrasonic parameters such as adiabatic compressibility, free volume, free length, acoustic impedance, absorption coefficient, viscous relaxation time, available volume, and Lenard Jones Potential were calculated. These parameters explained formation of hydrogen bond and molecular interaction existing in the solution.

Integrated ecosystem provides the use of biodiversity and ecosystem services into an overall strategy for helping people adapt to climate change. To date, insights into these approaches have often been based on reports from isolated anecdotal case studies. Though, these are informative, and provide evidence that people are using ecosystems to adapt, they provide rather limited insight in terms of measuring and evaluating the effectiveness of integrated ecosystem, especially when compared with technical or structural adaptation interventions. The body of scientific evidence indicating how effective such approaches are is lacking in some aspects. Where evidence does exist, it is often dispersed across a range of related fields, such as natural resource management, disaster risk reduction and agroecology. To date, there has been little attempt to systematically assemble and analyze this evidence. Therefore, evidence in respect of the merits or otherwise of integrated ecosystem is unknown and it has not been possible to identify prevailing knowledge gaps to inform further research and analysis, which will enable policymakers to compare integrated ecosystem with other adaptation options. Hence, this paper is emphasizing the identified gaps for further research purposes.