PURKH (E-Journals)
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The The Culture of Impunity and Its Impact on The Execution of the 1994 Genocide Against the Tutsi In Rwanda
No full textFrom the Social Revolution in 1959 until 1994, the Rwandan culture of impunity encouraged violence against the Tutsi population. This culture contributed to the environment that allowed for the execution of the 1994 Genocide against the Tutsi. Its eradication requires that all genocide perpetrators be tried to end mutual suspicion between Hutu and Tutsi. This paper draws on the testimonies of Genocide survivors, gathered through interviews, in order to demonstrate the historical development of the culture of impunity, which culminated in the 1994 Genocide against the Tutsi. The findings herein are of interest to both the general public, which must be educated about the dangers of impunity, and legal scholars who study laws intended to prevent impunity
Review of International Accounting Standard 36(impairment of assets) in relation to property, plant and equipment
Get PDFThis paper addressed the issue of creation of secret reserve as a result of provision for impairment vis-a-vis recognition of item of Property, Plant and Equipment (PPE) in the financial statements. The main objective of this paper is to develop theory that impairment of assets as provided in IAS 36 would distort information presented in the financial statement. According to postulate of accounting, historical cost is the appropriate basis for initial accounting recognition of all assets acquisition and the cost value should be retained throughout the accounting process. To match the cost of using the assets to the income derived in an accounting year, provision is made for depreciation to account for the usage of the asset. Before the promulgation of IAS 36, fixed assets (non-current assets) net book value is the amount at which assets are recognized after deducting provision for depreciation from the cost of assets. However, upon promulgation of IAS 36, assets are recognized at carrying amount which is historical cost of the asset minus accumulated depreciation and accumulated impairment losses thereon. The complication and complexity involved in the determination of impairment such as identification of the assets that may be impaired, calculation of recoverable amount, value in use and determination of a cash generating unit have made it to be subjective and may not allow for fair representation of the information presented in the financial statement contrary to the provision of IAS
Weak Insertion of a Contra-Baire-1 (Baire-.5) Function
Get PDFA sufficient condition in terms of lower cut sets are given for the weak insertion of a Baire-.5 function between two comparable real-valued functions on the topological spaces that Fσ−kernel of sets are Fσ−sets
Exact Solution of a Linear Difference Equation in a Finite Number of Steps
Get PDFAn exact solution of a linear difference equation in a finite number of steps has been obtained. This refutes the conventional wisdom that a simple iterative method for solving a system of linear algebraic equations is approximate. The nilpotency of the iteration matrix is the necessary and sufficient condition for getting an exact solution. The examples of iterative equations providing an exact solution to the simplest algebraic system are presented
Analysis of nonlinear neutral pantograph differential equations with Hilfer fractional derivative: Analysis of neutral pantograph differential equations
No full textIn this paper, we discuss the existence, uniqueness and stability of nonlinear neutral pantograph equation with ?-Hilfer fractional derivative. The arguments are based upon Schauder fixed point theorem and Banach contraction principle. Moreover we discuss the Ulam-Hyers type stability
On The Gould’s Formula for Stirling Numbers of The Second Kind
Get PDFWe present an alternative deduction of the Gould’s relation for Stirling numbers of the second kind. Our approach is based in the Nörlund polynomials and in the duality property between the Stirling numbers
The MOUSE approach: Mapping Ontologies using UML for System Engineers
Get PDFTo address the problem of semantic heterogeneity, there has been a large body of research directed toward the study of semantic mapping technologies. Although various semantic mapping technologies have been investigated, facilitating the process for domain experts to perform a semantic data integration task is still not easy. This is because one is required not only to possess domain expertise but also to have a good understanding of knowledge engineering. This paper proposes an approach that automatically transforms an abstract semantic mapping syntax into a concrete executable mapping syntax, we call this approach MOUSE (Mapping Ontologies using UML for System Engineers). In order to evaluate MOUSE, an implementation of this approach for a semantic data integration use case has been developed (called SDI, Semantic Data Integration). The aim is to enable domain experts, particularly system engineers, to undertake mappings using a technology that they are familiar with (UML), while ensuring the created mappings are accurate and the approach is easy to use. The proposed UML-based abstract mapping syntax is evaluated through usability experiments conducted in a lab environment by participants who have skills equivalent to real life system engineers using the SDI tool. Results from the evaluations show that the participants could correctly undertake the semantic data integration task using the MOUSE approach while maintaining accuracy and usability (in terms of ease of use)
AHP Analysis of Critical Environmental Factors under Transportation Model for Attainment of Optimal System Performance: A Case Study of Nigerian Petroleum Industry
Get PDFThe conventional linear programming based transportation model in the previous studies was examined and found to be deficient in practice. Modified transportation model has been developed to include some predetermined salient factors such as road safety and security. In the real sense these factors are incidental and they can occur sometimes without prior notice. Besides, weather change is also critical to transportation insecurity. In this paper a new transportation scheme’s model was developed to take into consideration the incidental occurence nature of the insecurity factors as applicable elsewhere. The weighted loss cost function due to the insecurity factors on roads was formulated using Analytic Hierarchy Process (AHP) and its outcome was integrated into the conventional transportation model. The cost savings from three models namely conventional, modified-conventional, and the current (re-modified) were compared using the petrol’s transportation schedule of the Nigerian petroleum industry. The results showed that the re-modified transportation model was not in good agreement with the other two in term of flexibility. The findings showed that the cost price of the item has a wide magin depending on the incidence and weight of insecurity
The Basic Concepts On Distribution of Decision Power Between The Players and Manipulation in Weighted Voting Games
Get PDFIt is known that voting is a widely used method in social choice theory. In the present paper we consider some concepts of distribution of voting powers between the player and the process of manipulation in weighted voting games. The aim is to show some basic problems in social choice theory by studying the decision powers of players and the three processes of manipulation in weighted voting games: by merging of two players into a single player, by players splitting into a number of smaller units, and by annexation of a part or all of the voting weights of another player
Solving Fractional Geometric Programming Problems via Relaxation approach
Get PDFIn the optimization literature , Geometric Programming problems play a very important role rather than primary in engineering designs. The geometric programming problem is a nonconvex optimization problem that has received the attention of many researchers in the recent decades. Our main focus in this issue is to solve a Fractional Geometric Programming(FGP) problem via linearization technique[1]. Linearizing separately both the numerator and denominator of the fractional geometric programming problem in the objective function, causes the problem to be reduced to a Fractional Linear Programming problem (FLPP) and then the transformed linearized FGP is solved by Charnes and Cooper method which in fact gives a lower bound solution to the problem. To illustrate the accuracy of the final solution in this approach, we will compar our result with the LINGO software solution of the initial FGP problem and we shall see a close solution to the globally optimum. A numerical example is given in the end to illustrate the methodology and efficiency of the proposed approach