Author(s) :

Akif Musayev, Mirvari.

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Abstract :

In contrast to the classical approaches of the standard model of tax evasion based on game theory, our manuscript has considered the detection of tax evasion as one of the main function of tax administration and has proposed a model for assessing the probability of tax evasion. This investigation has been carried out on the basis of research methods such as scientific abstraction and systematic analysis, expert evaluation, logical generalization, statistical analysis. The level of tax administration, as well as the probability of detection of tax evasion in the Republic of Azerbaijan has been assessed with the proposed model and depend on the results, recommendations have been consulted for improving appropriate tax system. Proposed model drives practical significance as a providing effective activity of tax institutions by defining the level of tax administration, as well as, as an impacting remarkably the revenue of state budget by determining the probability of tax evasion's detection.

No. of Downloads :

3

Author(s) :

MOMODOU MUSTAPHA FANNEH.

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This paper examines how foreign direct investment (FDI) and trade agreements interact to affect bilateral trade in manufacturing industry. Trade agreements and FDI have been increasing throughout the world. Most of the studies focus on whether trade agreements are trade creating or diverting. The fact that trade agreements interact with other factors such as FDI, outsourcing, etc to affect trade get little attention. This paper addresses this issue using ECOWAS, NAFTA, EU, ASEAN, and the rest of the world (ROW) from 1996-2004 for 28 manufacturing industries and uses fixed effects and random effects estimation methods in a gravity model framework. Exporter and importer GDP are significant and positively related with bilateral trade, international distance between exporter and importer country negatively and significantly affect bilateral trade, speaking the same language and sharing the same border significantly increases bilateral trade. Foreign direct investment inflows drive trade among NAFTA, EU, ASEAN, ECOWAS and the ROW countries. Interaction terms are used to isolate the combined effects of FDI and trade agreements on bilateral trade. The intracbloc interaction with FDI generally diverts trade in almost all the regions significantly.

No. of Downloads :

4

Author(s) :

Kassa Melese, Harnet Abrha, Yibrah G/Medhin.

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Abstract :

This research was conducted in 2014 cropping season both in rain feed and irrigation in Northern Ethiopia of Ofla Woreda. Two fenugreek varieties (challa and Hunda-01) and one local cultivar were tested in the specific site of Fala and Awuliga kebeles under irrigation and rain feed. It was undertaken to evaluate the performance of improved fenugreek varieties in the study area. The trial was laid out in Randomized Complete Block Design with three replications with a net plot size of 2mx1m. Though the phenology (flowering and maturity days) and growth performance showed significant variation for both rain feed and irrigation seasons, seed yield/ha was significantly influenced only by the irrigation season. However, the two improved fenugreek varieties were not significantly influenced with regard to seed yield in both production seasons except Hunda-01 matured earlier than compared to challa. The improved varieties Hunda-01 and challa provided significantly superior seed yield of 41.91qt/ha and 37.11 qt/ha respectively for irrigation production. All the three varieties did not show seed yield variation in the rain feed fenugreek production. Therefore, fenugreek producing farmers of the study area could use the improved variety Hunda-01 for irrigation fenugreek production since it matures earlier with maximum seed yield as well as they could use local fenugreek cultivar for rain feed fenugreek production as it is characterized with early maturation and maximum seed yield and is well adapted to the study area.

No. of Downloads :

0

Author(s) :

Eltahir Abualgasim Mohammed Elshiakh, Salma Yahia Mohamed Mahmoud.

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Abstract :

Sustainable trails in the building industry called for preserving the natural resources through the production of green concrete. This is concrete where waste materials are used as at least one of its components, or its production does not lead to environmental destruction through the reduction, reuse or recycling techniques. Experimental results from a study on the potential usefulness of recycled coarse aggregates (RCA) blended with locally available natural Pozzolana are outlined in this paper. Eight concrete mix scenarios were considered: a standard mix with 100% natural coarse aggregates (NCA), 25% RCA, 50% RCA, 75%RCA ,100% RCA and no Pozzolana ,100% RCA and 10% Pozzolana, 100% RCA and 20% Pozzolana, 100% RCA and 30% Pozzolana. Slump test was conducted and the results were all within the specific limits. It was conversely realized that the workability decreased in the cases of replacing NCA by RCA with no Pozzolana while an increase was recognized when the Pozzolana was add in the different percentages with the best results achieved with 100% RCA and 20% Pozzolana. The compressive strength results were consistent for the different curing ages with the highest strength being acquired with the mix that contained 100%RCA and 10% Pozzolana. The results of the durability test revealed better values for the wave length speed value when the NCA was replaced by the RCA. Considering these outcomes, the optimum result was achieved in the case of 100%RCA and 10%Pozzolana. Thus, the experimental results offer good indication for a potential usefulness of RCA proposing a reasonable way for preserving virgin natural materials.

No. of Downloads :

8