Empirical Assessment of the Efficiency of the Nigerian Tax System

This study investigated the efficiency of the Nigerian tax system. In order to direct the job, two research hypotheses were formulated. The hypotheses were -stated thus, economic activities have no significant positive relationship on direct taxes (proxied by the Petroleum Profit Tax - PPT) and economic activities have no significant positive relationship on the amount of money taken in indirect taxes (mirrored by the Customs and Excise Duty-DUTY) of the Nigerian government. Ex-post facto research design was adopted for this study. Secondary data on the major variables were collected from the various issues of statistical bulletin of the Central Bank of Nigeria (CBN) spanning from 1970-2013. Data collected were analyzed using Ordinary Least square multiple regression analysis. Results of the findings revealed that there existed a significant difference between economic activities and direct taxes proxy PPT and there existed a significant relationship between economic activities and indirect taxes proxy customs and excise duties taxes. It was therefore recommended that the government should withdraw from several economic activities that the private sector is able and willing to provide more efficiently. There is also the need to streamline the quantum and sequencing of implementation of public sector projects. Finally, a significant reduction in public waste evidenced by the large number of abandoned projects all over the country will effectively contain the fiscal problems. Keywords: Direct taxes, efficiency, indirect taxes, tax syste

Literacy for Resource Management and Effective Management of Universal Basic Education (UBE) in Nigeria

The research investigated the effect of literacy for resource management on the effective management of Universal Basic Education in Akwa Ibom State of Nigeria. The hypotheses formulated were analyzed using one way Analysis of variance (ANOVA). Te instrument developed was validated using testretest reliability method and the reliability coefficient of .73, .85 and .77 were obtained. Literacy in personnel management significantly affects effective management of UBE. Also Administrator’s literacy in plantmanagement has great effect on effective management of UBE. But administrators’ literacy in financial management has no effect on theeffective management of UBE. Based on the findings of the study it wasrecommended that for effective management of UBE, the head teachers bemade to undertake training in personnel and school plant managements

Resource Control and Grassroots Development in the Niger Delta Region of Nigeria

In every society, economic development is an important part of social living, especially the specific economic activities of government in ensuring the development of that society. But then integrated effort towards this development will be incomplete where cognizance of the existing resources and ways of tapping as well as equitably allocating the resources is undermined. For some time now. this has reflected in the Niger Delta region of Nigeria and the inequitable allocation of the resources especially to the areas of their derivation has led to the constraints in developmental efforts and consequently deterioration in the lives of the rural dwellers. The effects of this have been marginalization and unsavory reactions from the affected communities and these have led to national insecurity. This paper examines these issues in the context of resource control, causes of agitation for control of resources by the Niger Delta dwellers, the contending trend of uneasiness in the nation and actions that can be taken by the government to ensure grassroots development in the area, thus pulling an end to the insecurity of lives and property in that region, and the nation as a whole

Interactive effect of gender, test anxiety, and test items sequencing on academic -performance of SS3 students in Mathematics in Calabar Education Zone, Cross River State, Nigeria

The rationale of this study was to examine the interactive effect of gender, test anxiety, and test items sequencing on the academic performance in mathematics among SS3 students in Calabar Education Zone, Cross River State. Two formulated null hypotheses directed the study. The study adopted the quasi-experimental design. Simple random sampling technique was used in drawing a sample of 474 students from a population of 8,549 SS3 students. A Mathematics Achievement Test (MAT) and a Test Anxiety Scale (TAS) were used primarily as the instruments for data collection. The reliability coefficient obtained for both instruments were .88 and .82 respectively. The data collected were analyzed using descriptive statistics such as mean and standard deviation, while the null hypotheses were tested respectively, using Pearson product-moment Correlation, and Analysis of Covariance where applicable. Findings indicated that test anxiety contributes negatively to academic performance in Mathematics; there is a significant interaction effect between item sequencing and gender on academic performance; between item sequencing and test anxiety on academic performance; and between gender and test anxiety on academic performance in Mathematics respectively; The findings also showed that Based on these findings conclusion and recommendations were made

Evaluation of Public-Health Risk of Heavy Metals Contaminants and Physicochemical Parameters in Adulteration Palm Oil Commonly Consumed in Calabar, Nigeria

Edible palm oil has been the parity of the human diet from generation to generation and has contributed both to nutrition and health. These studies investigated some selected heavy metals and physicochemical parameters in palm oil. Eleven (11) samples of ready-consumed edible palm oil were bought randomly from the selected market in calabar metropolis. The samples were digested with 25ml of concentrated H2SO4, for heavy metals analysis using Atomic Absorption Spectrophotometer (AAS). The physiochemical parameters in selected markets include the following FFA, IV, PV, and protein content were also analyzed using standard methods. The results showed that FFA value range from 9.26 to 12%, Iodine value range from 45.78 to 21.40 MgKOH/g, Peroxide value range from 3.60 to 0.03 Meq/kg, and protein content ranges from 0.06 to 0.2 mg were significantly (p<0.05) higher in some markets in comparison to the control. The results of heavy metals showed that Zn 8.06±0.06, Cd 1.01±0.05, N 1.00±0.00, C 125.91±0.09, Pb 9.30±0.07 Cobalt, Lead zinc were above the detectable limit of the WHO standard while Cd and Ni were within the permissibility limit. The results obtained from this study indicate that the palm oil sold in calabar metropolis may cause a public health risk if proper monitoring is not maintained by regulatory agencies. Thus, there is a need for improved screening of our local processed palm oil from the time of production to the time of consumption

Effects of Dissimilar Curing Systems on the Strength and Durability of Recycled PET-Modified Concrete

Since curing remains an essential parameter that directly influences concrete strength and durability, this research aimed at evaluating the effects of water, sodium chloride (NaCl), and sodium carbonate (Na2CO3) curing regimes on concrete’s strength and durability. The design mix was composed of concrete mix ratio of 1:2:4, hydrated ordinary Portland cement with a water/ binder ratio of 0.50, river sand as fine aggregates, and varying percentages of heat-processed waste PET plastics and granite as coarse aggregates. The curing regimes’ performance was assessed by performing tests viz.: split tensile strength, compressive strength, and water absorption tests. The results showed that the curing regimes slightly influenced the split tensile and compressive strength of PET-modified concrete. The 5%-NaCl and 5%-Na2CO3 cured samples, compared to the samples cured in water, gained improved compressive strength values at all curing ages. NaCl curing further led to improved split tensile strengths for the 10 and 20% PET mixes. However, the water cured 20%-PET sample achieved the highest split tensile strength among PET-modified mixes after 28 days. PET-modified concretes attained water absorption percentages within the acceptable limit for normal concrete under the three curing regimes. Statistically, significant correlations and variations were established between the mechanical and durability properties assessed. The study concluded that the NaCl curing technique offers satisfactory performance at 10 and 20% PET replacement levels

Instructional design model utilization for behaviour change amongst JSS classes using innovative video-linked clips

It is widely accepted that the end of education is to bring about change in behaviour. In recent times, rather sadly, many print media reporters and social critics submit that the level of social decadence amongst young school leavers within and outside Nigeria is alarmingly significant. This means that the methods, models and utilization strategies in lesson delivery have not produced the desired performance expected of the products. This paper projects that for the realization of the goals of social studies in good citizenship education, teachers in JSS classes must decide on what models, instructional media and utilization strategies they wish to adopt in teaching/learning from youth. To achieve this aim, researchers designed an instructional model for behavior change to complement teacher-made video linked comments in teaching social studies because visuals generally depict various phases of complex processes in great detail. To achieve the objectives of the study therefore, 500 JSS I social studies students and all the 62 social studies teachers in all public schools in Uyo L. G. A. constituted the study sample. Three research questions and three hypotheses were formulated and tested using the mean, simple percentage, ANOVA, chi-square statistics and t-test. The result revealed an overall significant effect, performance and change of attitude in JSS I students. The study therefore, recommended amongst other factors the use of teacher-made video linked clips along with accompanied model for behaviour change to realize desired objectives of good citizenship education

New phytochemicals from the corms of medicinally important South African Hypoxis species

Plant science

Alteration in biochemical indices following administration of seafood (Thais coronata) extract

Seafood consumption has been a way of life to most people especially those that leave in riverine areas, because seafoods are known to contain many nutrients that are essential for healthy living. Consequently, this research therefore seeks to investigate the effect of these nutritive components of Thais coronata on biochemical indices of albino Wistar rats. Fourty five male albino Wister rats weighing between 180-220 g were assigned into 3 groups of fifteen rats each in metabolic cages and were given rat feed and drinking water ad libitum. Two test doses (low dose 7.0 mg protein/ml and  high dose 52 mg protein/ml) were selected  and  administered  to  two  groups  of  rats  orally  and  daily  for  six  weeks,  while  a third group of rats served as the control, n = 15. At the expiration of the feeding period, blood samples were obtained from all the rats via cardiac puncture for the analysis of the various biochemical indices. Both the low and high doses of the extract produced significant increases in HDLc (P<0.001) compared with control. k (P<0.001), HCO3- (P<0.01) and Ca2+ (P<0.001) were also significantly increased in the  extract treated groups. The extract groups had significant reductions in ALT (P<0.001), ALP (P<0.001), Na+ (P<0.001) and Cl- (P<0.001) compared with control. Also Tc (P<0.001), TG (P<0.001), LDL (P<0.001) and VLDLc (P<0.001) were significantly decreased in the extract treated group. In conclusion seafood consumption is of immense benefit to health because it serves to regulate the lipid profile, electrolytes and enzyme concentrations in blood. DOI: http://dx.doi.org/10.5281/zenodo.58078