Haramaya Institute of Technology

ANALYSIS OF TREATMENT OF THE PRINCIPLE OF NON-RETROACTIVITYINETHIOPIAN INCOME TAX IEGISLATIONS

2025-05-12T06:48:57Z

ANALYSIS OF TREATMENT OF THE PRINCIPLE OF NON-RETROACTIVITYINETHIOPIAN INCOME TAX IEGISLATIONS Murtessa Tesgera; (Assis Profer) Kasim Kufa Taxation is a fundamental source of revenue for governments, to provide public goods andadvancing broader development objectives. These objectives are typically achievedthroughthe implementation of policies, strategies, and laws. Legislatures create laws, whichareenforced by the executive and applied by the judiciary. Since laws are intended toguidehuman behavior by setting standards for conduct, they are generally expected to be inplacebefore compliance is required. To fulfill this purpose, laws should operate prospectively, governing future actions rather than retroactively af ecting past behavior. This principleisencapsulated in the doctrine of non-reactivity, which asserts that new laws or legal decisionsshould not apply retroactively, undermining the right to legal certainty and legitimateexpectations built upon prior law. Although retroactive taxation can serve important government interests, there are compelling reasons to impose restrictions. It candisrupt legitimate expectations and undermine trust in the stability of legal frameworks. In Ethiopia, except for criminal legislation, no clear limitations on the retroactive application of incometax laws. Despite the presence of retroactive legislative practices, Ethiopian tax laws remainsilent on the issue. This doctrinal research investigates how non-reactivity is addressedinEthiopia’s income tax system. The paper recommends that retro activity in incometaxlegislation be expressly justified and subject to limitations to balance the government'srevenue needs with the legitimate concerns of taxpayers regarding the uncertaintyandunpredictability of retroactive tax laws. 93p.

EFFECT OF MACHINING PARAMETERS ON THE PERFORMANCE OF EN C60 DURING DRY AND HOT TURNING

2025-05-12T06:40:05Z

EFFECT OF MACHINING PARAMETERS ON THE PERFORMANCE OF EN C60 DURING DRY AND HOT TURNING Dr. Venkatesan Govindarajian; Dr. Habtamu Alemayehu Various machining conditions are utilized to improve the machinability of metals. However, some materials, such as EN C60 carbon steel, are challenging to process conventionally due to their inherent properties. EN C60 is valued for its corrosion resistance and durability under high pressures and temperatures, but its hardness makes it difficult to machine. This study employed a hot machining process to enhance machinability. EN C60 carbon steel and a CNMG120408-BM coated carbide were used as the workpiece and cutting tool. The workpiece was heated in an MR 260E muffle furnace. Experimental parameters included cutting speeds (70, 90, and 110 m/min), feed rates (0.04, 0.08, and 0.12 mm/rev), and temperatures (200°C, 300°C, and 400°C), with a constant depth of cut of 0.50 mm. Taguchi L9 and L27 orthogonal array designs were employed. Responses measured were surface roughness (Ra), material removal rate (MRR), and tool wear using a digital surface roughness tester (VOGEL), a scanning electron microscope (SEM), a digital weight balance, and an analog caliper. Analysis was conducted using Minitab 19 software. Results indicated a high cutting speed of 110 m/min, a low feed rate of 0.04 mm/rev, and a cutting temperature of 200°C produced a better surface finish. Tool wear was higher at cutting speeds of 110 and 70 m/min and a feed rate of 0.12 mm/rev during dry machining compared to hot machining. The highest MRR was achieved at 110 m/min and 0.12 mm/rev, while surface roughness was minimized at low cutting speeds. The chip morphology studied also revealed that at 110.00 m/min cutting speed, 0.04 mm/rev feed rate, and 200°C temperature, the chip thickness was reduced by 16.00% compared to 110.00 m/min cutting speed, 0.04 mm/rev feed rate, and 400°C temperature. A regression-based surface roughness model was developed and found to be adequate, with an R² value of 99.11% 94p.

COMPARISON OF LINEAR CHANNEL ESTIMATION TECHNIQUES FOR 5G NETWORKS

2025-03-21T06:36:06Z

COMPARISON OF LINEAR CHANNEL ESTIMATION TECHNIQUES FOR 5G NETWORKS ABDURO GUYE; Ritesh Pratap Singh (Assistant Prof); Asmamaw Getu (Msc) We are observing a revolution in wireless technology, where the society is demanding new services, such as smart cities, autonomous vehicles, augmented reality, etc. These challenging services not only are demanding a vast increase of data rates in the range of 1000 times higher, but also they are real-time applications with an important delay constraint. Furthermore, an extraordinary number of different machine-type devices will be connected to the network, known as Internet of Things (IoT), where they will be transmitting real-time measurements from different sensors. In this context, the Third Generation Partnership Project (3GPP) has already developed the new Fifth Generation (5G) of mobile communication systems, which should be capable of satisfying all the requirements. Hence, 5G will provide three key aspects, such as: enhanced mobile broad-band (eMBB) services, massive Area of interest in this work focus on transmitter and receiver RF propagation Channel estimation best techniques impact analysis with respect to achievable sum rates in Massive MIMO systems. In addition to study the massive MIMO RF propagation channels estimation system, the interested in the Channel estimation among different type techniques: Minimum Mean Square Error (MMSE), Zero Forcing (ZF) and Maximum Ratio Transmission (MRT) precoding. Theoretically, the precoding is known as Space Division Multiple Access. Each linear precoding shows the best performance with each signal power regime. For the comparison between MRT and ZF, MRT gives better performance at low signal to noise ratio (SNR) while ZF performs better at high SNR. MMSE gives the best channel estimation across the entire SNR. 70

EFFECT OF DRIP LATERAL SPACING ON WATER PRODUCTIVITY AND ONION YIELD (ALLIUM CEPA L.) AT RARE, HARAMAYA UNIVERSITY, EAST HARARGHE ZONE, ETHIOPIA

2025-03-14T06:14:35Z

EFFECT OF DRIP LATERAL SPACING ON WATER PRODUCTIVITY AND ONION YIELD (ALLIUM CEPA L.) AT RARE, HARAMAYA UNIVERSITY, EAST HARARGHE ZONE, ETHIOPIA MUSTAFA KEDIR HAJI; Dr.Degnent sultan (PhD) Drip irrigation or trickle irrigation is a type of micro-irrigation system that has the potential to save water and nutrients by allowing water to drip slowly to the roots of plants, either from above the soil surface or buried below the surface. Field experiment was conducted at Haramaya University to evaluate Effect of Drip lateral spacing on Water Productivity and Onion yield (Allium cepa L.) at rare, Haramaya University, East Hararghe Zone, Ethiopia the experiment was laid out in completely randomized block plot design. After the installation of drip irrigation system, the hydraulic characteristics of the drippers that were determined include emitter flow rate, emitter flow variation, and uniformity coefficient, coefficient of variation and emission uniformity. Water application uniformity test of irrigation system was determined for drip lateral spacing in every row and lateral spacing between two rows at the beginning and end of the experiment. Drip irrigation spacing (100cm, 50cm, 30cm, 25 and 20cm) the lateral spacing were arranged with four blocks. The highest seasonal water requirement of onion was 426.9 mm at 100% ETc under every drip irrigation spacing. The analysis of variance revealed that there was significant (p<0.05) difference in yield among treatments and the highest yield (37.26t/ha) was obtained from drip irrigation of lateral spacing with 20cm of ETc application and while the lowest (29.61 t/ha) was obtained from plots treated 100cm treatment. The highest (4.14kg/m3) and the lowest (1.54kg/m3) water productivity were recorded from the plots treated with drip irrigation at 100cm and drip irrigation at 20cm treatments, respectively. In terms of water productivity and natural resource scarcity, irrigating with drip irrigation system with 30cm spacing can be recommended for production of onion production. 94