Manual tax administration processes that were prone to fraud, poor data management, and limited taxpayer tracking has led to the challenge of low tax compliance, revenue leakages, and inefficiency in revenue collection which has historically hindered the full realization of potential infrastructural development within most states in the country and Edo states is not an exception. This study seeks to determine the effect accounting software on tax performance of Edo State Internal Revenue Service, while specifically the study seeks to ascertain the relationship between ERAS (Edo Revenue Administration System) and tax compliance in Edo State Internal Revenue Service (EIRS) and the relationship between CICOD Direct............

University students with Left-Behind Experience (LBE) may be vulnerable in Subjective Well-Being (SWB). This study tested whether Peer Relationships (PeR) and Psychological Resilience (PsR) mediate the link between Emotional Intelligence (EI) and SWB. Methods: A cross-sectional online survey of Chinese university students with LBE was conducted in May–June 2025. After excluding invalid responses, the final valid sample comprised.......

KEYWORDS:- Left-Behind Experience; Emotional Intelligence; Subjective Well-Being; Peer Relationships; Psychological Resilience; serial mediation.

This paper describes a method for estimating the angle of repose based on the analysis of the forces acting on each particle in a pile of noncohesive materials used in industrial applications. The theoretical model with sliding and rolling friction coefficients was used to predict the pile profile, and they are in good agreement with the results of previous studies. Several data sets can be obtained more easily, including the forces exerted by particles on the inside and on the surface of a stack of non-cohesive materials.............

KEYWORDS; Curved slopes, Granular pile, Angle of repose

Shearing (blanking) is an important manufacturing operation for producing electrical-steel laminations used in electric machines and transformers. Sheared-edge quality governs the functional performance of the parts because it is linked to the geometry of the rollover zone, the length of the burnished (clean-cut) zone, the extent of the fracture zone, and burr height. These features influence residual stresses, local strain hardening, magnetic losses, and thus the efficiency and acoustic performance of the final assemblies. Punch–die clearance, sheet properties (grade and thickness).......

KEYWORDS:- Blanking, shearing, fracture angle, simulation.

This paper deals with a detailed investigation of the tribological properties of polycarbonate (PC), which was manufactured using additive manufacturing technology, namely Fused Deposition Modeling (FDM). The main focus of the research is to analyze the impact of different layering strategies on the abrasive wear of the material, while maintaining consistent manufacturing conditions and printing settings. The samples were printed in different layering configurations, all of which were oriented vertically with respect to the printing axis. The chosen approach allowed us to investigate how different layer trajectories and orientations affect the mechanical and tribological properties of the resulting product.......

KEYWORDS:- fused deposition modelling, tribological properties, Polycarbonate.