Tax Return and Economic Growth: Evidence from Nigerian Experience (2000-2017)

This paper determined the effect of tax return on gross domestic product. Data were collected using secondary source only. The technique employed was multiple regressions as tool of analysis for the study. The findings of the study show that Tax Returns on Customs and Excise Duty, Value Added Tax and Aggregate Tax Revenue have positive significance growth rate on Gross Domestic Product. Based on this, the paper recommended among others that government should also ensure that they remove impediments to investment in form of legal and regulatory barriers. There is need to ensure stable macroeconomic environment. The Government should ensure that Value Added Tax Growth Rate is boosted in order to improve the economy. Keywords:Tax return, Customs and Excise Duty (CED), Value Added Tax (VAT), Aggregated Tax revenue, Gross Domestic Product (GDP) and Nigerian tax DOI: 10.7176/RJFA/11-18-16 Publication date:September 30th 202

An overview of microwave hydrothermal carbonization and microwave pyrolysis of biomass

© 2018, Springer Nature B.V. Biomass utilization has received much attention for production of high density solid fuels. Utilization of cheap and naturally available precursors through environmentally friendly and effective processes is an attractive and emerging research area. Pyrolysis and hydrothermal carbonization (HTC) are well-known technologies available for production of solid biofuel using conventional or microwave heating. Microwave heating is a simpler and more efficient heating method than conventional heating. This study presents a critical review on microwave pyrolysis and microwave HTC for solid fuel production in terms of yield and quality of products. Moreover, a brief summary of parameters of microwave pyrolysis and microwave HTC are discussed. The fuel, chemical, structural and thermal weight loss characteristics of solid fuels produced from different biomass are discussed and compared

Cadmium (II) Adsorption from Aqueous Solutions Using Onion Skins

Staff PublicationThe potential of onion skins for removal of aqueous Cd(II) was investigated. Onion skin powder was chemically modified using thioglycolic acid to develop a suitable, low-cost, and efficient adsorbent for the removal of Cd(II) from aqueous solutions. Influences of temperature, contact time, initial concentration of Cd(II), adsorbent dosage, and pH on the removal of Cd(II) were probed. Optimal adsorption conditions were found at pH 5 and 4, and at 60- and 30-min equilibrium time for the modified and native onion skins, respectively. The equilibrium process was well described by the Freundlich isotherm model. The maximum Cd(II) adsorption capacities, from the Langmuir model, are 17.86 mg/g (modified) and 21.28 mg/g (native). The adsorption process followed the mechanism of physisorption. Pseudo second-order rate equation fitted the kinetic data better than the pseudo first-order rate equation for the two adsorbents. Thermodynamic parameters, such as standard free energy change (ΔG°), standard enthalpy change (ΔH°), and standard entropy change (ΔS°), were calculated for adsorption experimental studies. The results showed that the adsorption of Cd(II) on native/unmodified and modified onion skins was a feasible process and exothermic under the studied conditions. The Cd(II) adsorbed was efficiently desorbed from adsorbent using 0.3 M HCl

The Politics of Intergovernmental Relations: Assessing the Many Phases and Challenges of Nigeria’s Judicial System

The judiciary is an important organ of government as it functions as a counterbalancing institution in states. Notwithstanding the nature of the political system in place, either democratic or nondemocratic, the judiciary plays the essential role of interpreting the extant laws and adjudicating between competing interests whether domiciled in individuals, groups, institutions of government or the various arms of government. The stabilising role of the judiciary in modern governance is exemplified by its ingrained function of checking the excesses of individuals, groups and government institutions through the application of state laws. Since Nigeria’s independence, its judiciary has been discharging its constitutional responsibilities. The journey of the Nigerian judiciary has been quite explosive, considering that it traversed both the jackboot of military authoritarianism and democratic governance in diverse forms, with each presenting its own peculiar bouquet of challenges. This chapter examines the various phases and attendant challenges that the Nigerian judiciary has passed through. It chronicles its many challenges and triumphs as well as low points. In sum, the Nigerian judiciary has acquitted itself admirably in dealing with such challenges as judicial independence, judicial accountability and crisis of condence occasioned by judicial recklessness and corruption. However, Nigeria’s judicial system still has room for further improvement in order to continue to command the respect of the citizens and thus, deserve such epithets as “the last hope of the common man”, “the bulwark of the people’s liberty”, “the defender of the rights of the people” and “the bastion of constitutional democracy,” among others, which demonstrate public acceptance and confidence