Abstract: Corporate failure has been the issue of discussion in the business environment for a long time Corporate laws, policies and guidelines have been introduced several times to complement or abolish another in some cases. In the case of Nigeria, SEC corporate governance code was introduced in 2003 and replaced with another in 2011. This study aims at finding out the effect of corporate governance code 2011in the pre- (2009-2010) and post- (2012-2013) periods based on 20 of listed Nigerian consumer goods industry as sample. The study concludes that corporate governance mechanism encouraged earnings management in the pre- period while significantly reduced earnings management in the post- period. The study recommends periodic review of corporate governance code for more efficiency of the code.
Keywords: Corporate governance, board diversity, earnings management, pre- and post- code 2011, Nigeria
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Abstract: Enormous flexibility of the Internet has made possible what is popularly called “e-commerce” which has made inroads in the traditional methods of business management. All the facets of the business transaction with which we are accustomed in physical environment can be now executed over the Internet including, on-line advertising, on-line ordering, publishing, banking, investment, auction, and professional services. In discussing these aspects of the internet’s role a distinction can be drawn between three forms of transaction. In the first category, as epitomized by the on-line sale of books, Internet businesses allow contracts of sale to be entered into electronically, with the goods involved being delivered using traditional mechanisms. Internet facilitating e-commerce has besides, great advantages; posed many threats because of its being what is popularly called “faceless and borderless”. For instance, sending an e-mail message (offer here) does not require disclosure of the identity any more, e-mail message being like an open post card can be intercepted at any place on line, modified, altered, changed and been made to appear to have come from a person other than the actual sender and what is worst, recipient cannot detect it. Thus, securing issues like Authentication, Confidentiality, Integrity, and Non-repudiation etc have been answered. In order to elucidate the security concern, a separate chapter has been made in this work to discuss the same.
Keywords: Cyberspace, E-Commerce, Information Technology, Internet, Jurisdiction
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Abstract: The increased demand on wireless communications results in spectrum congestion that cannot be solved by the static spectrum allocation. In this regard, we propose Cognitive Radio (CR) with Orthogonal Frequency Division Multiplexing (OFDM) technology. OFDM increases the data rate and CR improves the spectrum utilization opportunistically, which is usually underutilized, to the unlicensed users called cognitive users.
Keywords: Birth rate, Death rate, Efficiency, Sensing time, Transmission loss, Transmission interference.
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Abstract: Software testing is an important role in software development life cycle [SDLC]. In order to deliver defect free software to the customer, time lines are a key factor for software testing to ensure quality testing. Hence estimation of software testing is an important factor to test the software within the time frame in software projects. In today's software projects, estimations can be performed in many ways like function-points, COOCO model, and Use case Test point. This research work is going to illustrate about, how testing estimation can be derived based on requirements and weightage factors like simple, medium, complex against each test scenario, which include test planning and test estimation for a given release. The proposed model will be very useful for estimating the time efforts against each requirement within short duration. This model can be modify based on previous release data’s to calculate the testing effort estimation in more active approach.
Keywords: Software testing, Estimation, Software project, Requirements, Weightage factor
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7. WasifAfzal, “Metrics in Software Test Planning and Test Design Processes”, School of Engineering, Blekinge Institute of Technology, Box 520, SE – 372 25 ,Ronneby, Sweden, MSE-2007:02, January 2007.
8. Ashish Sharma and Dharmender Singh Kushwaha, “Applying requirement based complexity for the estimation of software development and testing effort”, Department of Computer Engineering & App., GLA University, Mathura, India.
9. Priya Chaudhary and C.S. Yadav “Optimizing Test Effort Estimation-A Comparative Analysis”, International Journal of Scientific Research Engineering & Technology (IJSRET) , Volume 1 Issue2 pp 018-020 , ISSN 2278 – 0882, May 2012.
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Abstract: Polymer concrete (PC) represent a good alternative to traditional cementitious materials in the field of new building construction. In fact, PCs exhibit high compressive strength and ultimate compressive strain values, as well as good chemical resistance. Within the context of these benefits, in this paper we present a study on the mechanical behavior of polymer concrete. Here we propose to use the principles of homogenization to simulate the behavior of organic matrix concrete for different type of geometry of the aggregates and for the case reinforced with fibers. Compressive testing of the PC is firstly carried out to provide experimental benchmark for validation of the proposed numerical model. A numerical simulation of the model is then performed using COMSOL software and the compressive and bending stress-strain curves are obtained.
Keywords: polymer concrete; simulation; characterization
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