The Effect of Tax Revenue Components from SMEs on the Economic Growth of Nigeria from 1980-2015

The main objective of this study was to examine the relationship between tax policies evidenced by tax revenue and SMEs contribution to economic development of Nigeria from 1980-2015. It was motivated by growing importance of SMEs following the importance they weird in the area of employment, utilization of resources, development of managerial and entrepreneurial skills, linkage effect between sectors, among others. Data for the study were extracted from CBN Annual reports and accounts for GDP which proxy Economic growth and Federal Inland Revenue Service (FIRS) on tax components. Data extracted were scaled down to 80% of the totals based on SMEs contributors in the past three decades. The analyses were carried out using correlation and regression analysis with results showing standard coefficient of 0.076(PPT), 0.477(CIT), 1.179(VAT), -0.497(ET), -0.316(PIT) and 0.109(CED) respectively. The overall correlation coefficients (r) shows 0.997, coefficient of determination (r2) 0.995, R2 -adjusted 0.994 implying a strong positive relationship between the variables studied. The study recommended that government should create favourable incentives to encourage SMEs participation in tax payment. Keywords: Tax Policies, SMEs, Tax Rates, Fiscal Policie

Modelling the Factors Influencing Urban Households Food and Nutrition Security Status

There was a rapid migration from poor rural areas to swollen urban areas in search of better jobs and life. While some local immigrants have managed to find a better life, most immigrants cannot guarantee the improvement of the quality of life as they hoped. It has become a nightmare of economic and food insecurity. A study was conducted to determine factors affecting food availability, accessibility and affordability for families in Akwa Ibom State, Nigeria. A survey is used to obtain information from 240 households. The Food insecurity Index is used to analyze the state of food insecurity in the study area. Foster, Greer, and Thorbecke (FGT) weighted poverty index was adopted to analyze the incidence and severity of Hunger. Tobit Regression Model is used to analyze household food security determinants. Results of analyses show that hunger is lower in families of skilled workers and higher in families with unskilled workers. The result further showed that the incidence of food insecurity and hunger was 0.61 and directly related to family size. The most critical factors influencing food security are education level, household income level, family size, access to credit facilities, distance to the nearest market, and location of residence. Policies aimed at improving living standards in rural areas are wise policy decisions to prevent conquest of the village

Adoption Choice of Risk Management Tools in Agricultural Production under Climate Change

The long term impact of climate change is likely to affect food security and therefore prompts the agricultural sector to be more resilient to production and market risk, and uncertainties caused by these changes in climate. Choosing from a wide range of risk management tools can help farmers manage uncertainties and adapt to climate change. However, the choice of adoption of these risk management tools are greatly influenced by a number of factors. An empirical study was conducted to estimate the factors influencing the adoption choice of agricultural risk management tools by farmers in Akwa Ibom State, Nigeria. Multistage sampling procedure was employed to select the representative farmers for the study. Information were elicited from farmers using questionnaires. Factors influencing the adoption of crop diversification, insurance and contract farming were analyzed using multinomial logit approach. Empirical results revealed that the decision to adopt crop diversification and insurance were inversely and significantly affected by age of the farmers. Results further showed that farmers decision to adopt crop diversification and contract farming as risk management tools were positively and significantly influenced by the size of farmland at (p<0.05). Findings also showed that access to weather information and frequency of extension contact significantly influenced farmers decision to adopt crop insurance and crop diversification respectively at 10% level. Result indicates that farmers decision to adopt crop diversification as a risk management tool was positively affected by frequency of extension contact. Promoting efficient and effective extension service delivery, access to weather and climate information and human capital development would be sensible policy options

Human Dignity and Assisted Human Reproduction: Bioethical Challenges within the Nigerian Context

The question of human dignity is a question of profound significance for human persons. Reproduction also, is a fact of life and assisted human reproduction signifies all those techniques which involve the manipulation of germ cells, as a substitute for natural procedures, with the finality of achieving reproduction. Most of the techniques – “intra-corporeal,” “extra-corporeal” and “micro-assisted-techniques” – developed in assisted human reproduction have emerged as part of the response to the challenges of human infertility. Infertility is a major reproductive health problem in Nigeria, the bulk of the burden of the negative impact of infertility is borne by women. Most techniques of assisted reproduction are available in Nigeria. It is important to have an open bioethical reflection in the country with regard to these techniques and their use. There is virtually no regulation with regard to assisted reproductive technologies in the country, the recommended prospect is that the question of the current “legal vacuum,” needs serious attention.  It is important for us as a society to examine the question of human dignity and assisted human reproduction. The expression “human dignity” remains complex; however, its complexity as an over-arching principle also gives it the profundity which is important in dealing with ethical issues, especially those that touch upon human life, human responsibility and human reproduction. Keywords: Human dignity, Assisted reproductive technologies, Infertility, Bioethical challenges, Legal vacuum, Human life, Responsibility

Alleviating Irinotecan-Induced Diarrhea Using Locally Bioavailable Naturally Occurring Flavonoids

Chemotherapy-induced diarrhea is a frequent side effect that occurs with several chemotherapeutic agents. However, it is an understudied area in the management of cancer. This concern is significant with irinotecan, a camptothecin derivative. Irinotecan hydrochloride (CPT-11) is a prodrug that is hydrolyzed to SN-38, a potent topoisomerase 1 inhibitor used as the first-line agent for the treatment of metastatic colorectal cancer. However, there is a concern regarding gastrointestinal toxicity, especially diarrhea. Many patients have reported experiencing diarrhea, and severe diarrhea episodes (grades 3 and 4) have been recorded in about 40 % of patients (J. J. Lee & Sun, 2016). Several medications have been used to attenuate the diarrhea episodes, ranging from nonpharmacological such as using probiotics, glutamine, and activated charcoal, to pharmacological approaches, such as loperamide and octreotide, and diphenoxylate-atropine (Koselke, Elizabeth; Kraft, 2012). Yet, the challenge persists as patients are administered this chemotherapeutic agent; irinotecan does not seem to respond to these anti-diarrheal medications. Researchers have well studied the mechanism and disposition of the prodrug irinotecan; after parenteral administration of irinotecan, it is hydrolyzed by carboxylesterase enzyme to the active moiety SN-38 which is further conjugated to the inactive metabolite SN-38G in the presence of UGT. However, this conjugated form of the drug SN-38G can be deconjugated back to the active drug SN-38 in the presence of β-GUS, produced in the intestine. Thus, constant accumulation of the active drug in the intestinal lumen results in intestinal epithelial injury leading to severe diarrhea. Therefore, this study aims to utilize locally bioavailable naturally occurring flavonoids (wogonin and chrysin) to alleviate irinotecan-induced diarrhea. Before starting the experimental plan, we had to establish a diarrhea model. Firstly, we fed the mouse with regular diets for two weeks; after that, we administered CPT-11 at doses of 50 mg/kg, 60 mg/kg, and 75 mg/kg. However, the animals experienced only grade 1 and 2 diarrhea at those doses. We then decided to change their animal feed to a special diet, which has been reported to contain fewer phytoestrogens and fibers. We repeated similar doses, and at 75 mg/kg, the animals had severe diarrhea (grade 4); thus, we established the diarrhea model at 75 mg/kg dose. Prior to the administration of CPT-11, the animals were divided into three groups, naïve (blank), control (irinotecan-only), and treatment group (irinotecan and oral flavonoids). The treated group was pretreated with oral gavage of wogonin/chrysin at 100 mg/kg per day for three days before co-administering with CPT-11. CPT-11 was administered intraperitoneally (I.P) to mice at a dose of 75 mg/kg per day for six consecutive days as a bolus injection, and then the disease activity indexes (i.e., body weight, diarrhea score, and survival analysis) were monitored. GI tissues were also collected on day 4 (before diarrhea) to quantitate tissue drug concentrations of SN-38 and SN-38G using LC-MS/MS, alongside histological evaluation and using enzyme-linked immune sorbent assay (ELISA) to document inflammatory markers. In addition, a xenograft mouse model study was done using immunocompromised nude mice to evaluate the possible drug-drug interaction of the oral flavonoids in the anti-tumor activity of CPT-11. Oral flavonoids (wogonin/chrysin) alleviated irinotecan-induced diarrhea damage by reducing weight loss (steady body weight) and diarrhea score (grade 1) and attenuating mucositis in the small intestine and colon. The chemotherapy-only administered group experienced severe diarrhea (grade 4) and weight loss of about a 20 % decrease. Similarly, with the survival analysis, the oral flavonoids treated group all survived (100 %) both male and female, but in the irinotecan group, only 40 % of female and 60 % of male mice survived. Histological analysis confirmed that the oral flavonoids prevented short, scanty, and denuded villi in the ileum and colon. Moreover, oral flavonoid treatment mitigated irinotecan-induced oxidative stress by downregulating IL-1β, IL-6, IL-18, TNFα, and IFNα. Compared with the control group (irinotecan only), the oral flavonoid groups (irinotecan co-administered) decreased the expression of IL-1β by 2-folds in the small intestine and 1.5 folds in the colon. With IL-6, we also observed a similar trend in both small intestine and colon. Interestingly, the expression of IL-18 was significantly downregulated in the small intestine, with almost a 4-fold decrease and a 2-fold decrease in the colon. The expressions of TNFα and IFNα were downregulated considerably, with about a 2-fold decrease in the oral flavonoid-treated group showing promising potential in reducing the expression of inflammatory cytokines in irinotecan-exposed mice. To evaluate the epithelial tight junction barrier, we use an ELISA kit to detect the expression of tight junction proteins ZO-1 and occludin. We observed that the oral flavonoids prevented the disruption of the tight junction ZO-1 and occludin, especially in the small intestine, in about a 2-folds increase. Having determined that the oral flavonoids significantly impacted the disease activity index, inflammatory cytokines, and tight junction proteins in irinotecan-exposed mice, we decided to see if the coadministration of oral flavonoids and irinotecan could impact the efficacy of the chemotherapy agent. We established a xenograft mouse model using immunocompromised nude mice. We inoculated the nude mice with 2 million cells/mL of HT-29 colon cell subcutaneously into their upper right limb, and when the tumor-bearing mice tumor growth was 150 mm^3, we started the coadministration of the irinotecan and oral flavonoids for seven days. After the study, we excised the liver, small intestine, and colon tissues. The results showed that with the oral flavonoids treatment both at low (50 mg/kg) and high (75 mg/kg) doses of irinotecan, there was no significant impact of wogonin/chrysin on the PK of irinotecan on day eight, as the AUC was within ±1 fold for the control and the treated group. We randomly excised the tumor after 6 hours of dose administration of irinotecan, and we observed no significant difference between the irinotecan-only group and the treated group. The drug concentration of CPT-11 and SN-38 was within ±1 fold for the control and the treated group. Also, the oral flavonoids did not interfere with the anti-tumor activity of CPT-11 as the tumor volumes on the last day of study for irinotecan only, low treated dose, and the high treated dose was 1133 mm^3, 550 mm^3, and 578 mm^3, respectively for the female group, while for the male group was 436 mm^3, 621 mm^3 and 368 mm^3 respectively. This result shows that the female group responded to both irinotecan and oral flavonoids, inferring some gender differences. Interestingly, the oral flavonoids-treated group showed no significant difference to the control group (irinotecan only) in SN38-G tissue drug concentration in the duodenum and jejunum as the oral flavonoid-treated group showed promising potential to alleviate irinotecan-induced diarrhea. In conclusion, we can clearly show that the upregulation of inflammatory cytokines and tight junctions proteins upregulation are significant factors in the development of irinotecan-induced diarrhea, and its manipulation can result in alleviating irinotecan-induced diarrhea by using locally bioavailable naturally occurring flavonoids. This knowledge can be helpful in the management of chemotherapy-induced diarrhea by mitigating this dose-limiting gastrointestinal toxicity

Environmental Management and Higher Education: Are they Closely Related?

An empirical study was conducted to determine the relationship between higher education and environmental management. Through the multi-stage sampling procedure, the representative sample of 180 respondents were selected for the study. Primary data were obtained with the aid of questionnaire. Data were subjected to univariate probit regression analysis. Results revealed a positive relationship between environmental management and higher education. Findings showed that tertiary education was significant at one percent level suggesting that people who have acquired higher education were more likely to adopt and apply environmental management practices and techniques. Findings further revealed that the variable, no formal education, was negative and significant (P<0.05) indicating that persons without formal education were less likely to imbibe environmental management measures. Supportive policies and institutions which provide access to training and information (awareness and media sensitization) that will expand the opportunities of the poor to invest in environmental improvements are required. Policies to promote sound environmental management and protect the environmental assets through higher education would be a rational decision. The poor with low education must be seen first as part of the solution rather than part of the problem

Estimation of pollution load from an industrial estate, south-western Nigeria

The Ota industrial estate being one of the largest in the southwestern Nigerian, contributes significantly to its socio-economic development. This study is design to generate the much needed industrial emission data for efficient environmental monitoring and compliance. The industrial pollution projection survey (IPPS) and rapid pollution inventory survey (RPIS) models developed by the World Bank were used for the estimation of pollution loads. The results showed that a total of 6970 tons/yr of air pollutants (SO2, NO2, CO, VOC and PM), 10800 tons/yr of wastewater pollutants (BOD and TSS) and 1090 tons/yr of toxic pollution (air, land and water) were released into the environment from the industrial estate. Carbon monoxide accounted for the highest air pollution load representing 57.5%. About 64.0% of the total pollution load of the industrial estate was contributed by industries in the basic metal, iron, steel and fabricated metal works sector. There is need for industrial emission monitoring and enforcement for pollution control and abatement. Similarly, efficient and environmentally friendly waste management practices should be adopted within the confines of this all-important industrial estate.Key words: Industrial pollution projection survey (IPPS), rapid pollution inventory survey (RPIS), models, industrial estate, industrial emission, carbon monoxide

Studies on trace metal concentration pseudotolithus elongatus from marine coastal waters at mbo, southeastern Nigeria

A study was conducted to assess the trace metal (i.e. Cu, Cd, Pb and Zn) concentration in Pseudotolithus elongatus species from Mbo Marine Coastal waters. Fish samples were randomly sampled from the six sampling stations using hooks and fishing nets and the muscles tissue were later analysed on Perkin Elmer Absorption Spectrophotometer mode, UNICAMP 919, after adequate sample treatment. The result reveals that lead (Pb) had the overall mean metal concentration of 7.47ugg-1 in fishes indicating high level of pollution when compared with the National Health and Medical Research Council (NHMRC) standard of 2.0ugg-1 for lead (Pb) in seafood. The concentration of Cu, Cd, and Zn metals were within the NHMRC recommended limit. It is therefore concluded that Mbo Coastal waters is heavily polluted with Lead (Pb), perhaps from anthropogenic input like sewage discharge. The ecological and human health implications of Lead (Pb) pollution are discussed.KEY WORDS: Trace metals, Lead Pollution, Pseudotolithus elongatus, Mbo coastal waters, Nigeria

C5H9N Isomers: Pointers to Possible Branched Chain Interstellar Molecules

The astronomical observation of isopropyl cyanide further stresses the link between the chemical composition of the ISM and molecular composition of the meteorites in which there is a dominance of branched chain amino acids as compared to the straight. However, observations of more branched chain molecules in ISM will firmly establish this link. In the light of this, we have considered C5H9N isomeric group in which the next higher member of the alkyl cyanide and other branched chain isomers belong. High-level quantum chemical calculations have been employed in estimating accurate energies of these isomers. From the results, the only isomer of the group that has been astronomically searched, n-butyl cyanide is not the most stable isomer and therefore, which might explain why its search could only yield upper limits of its column density without a successful detection. Rather, the two most stable isomers of the group are the branched chain isomers, tert-butylnitrile and isobutyl cyanide. Based on the rotational constants of these isomers, it is found that the expected intensity of tert-butylnitrile is the maximum among this isomeric group. Thus, this is proposed as the most probable candidate for astronomical observation. A simple LTE (Local thermodynamic equilibrium) modelling has also been carried out to check the possibility of detecting tert-butyl cyanide in the millimetre-wave region.Comment: 16 pages, 1 figur

BIOETHICS IN THE CONTEMPORARY CONTEXT: CHALLENGES OF THE INTERDISCIPLINARY METHODOLOGY

The contemporary world is becoming more and more complex in the intermingling of many diverse factors. A number of these factors emerged from the perspective of social, economic, political, religious, cultural, scientific, and technological transformations around the world. There is need for a better understanding of bioethics in the contemporary world and the significance of the interdisciplinary methodology in dealing with issues in bioethics, in the light of contemporary realities. At its emergence as a new discipline, bioethics was faced with a diversity of scientific, epistemological, metaphysical, anthropological and meta-ethical challenges, its original outlook was along the lines of principles, as clearly expressed in the definition given to bioethics in the first edition of the authoritative Encyclopedia of Bioethics. The second edition of the Encyclopedia of Bioethics offered to establish a corrective to the preponderance of the principles’ model and approach, indicating the significance of bioethics as: “…the systematic study of the moral dimensions – including moral vision, decisions, conduct, and policies – of the life sciences and health care, employing a variety of methodologies in an interdisciplinary setting.” This opens up the horizon enabling bioethics to collaborate effectively with the wisdom, knowledge and expertise that flowed from other disciplines, such as the formal sciences, the natural sciences, the medical sciences, health care, engineering, social sciences, philosophy, theology, law, environmental sciences, information, communications and technology. The list is not exhaustive, but the aim is, to empower creative collaboration. These indicate that creative advancement and innovative insight could be found at the intercessions of disciplines. Interdisciplinary methodology broadens the horizons and favours the cross-pollination of ideas that leads to creativity and development. In the face of the multiplicity of specializations, the interdisciplinary methodology is not without its challenges, but even in the face of these challenges there are opportunities, there is no gainsaying the fact that the interdisciplinary methodology has yielded positive results in the field of bioethics, it is also hoped that this could serve a paradigmatic purpose for innovation in philosophy and the humanities in the contemporary context. These also offer the opportunity for critical context analysis and collaboration. The age of closed monadism is over and permanently, combined expertise in an interdisciplinary setting opens up the opportunity for collaboration, greater creativity and innovative development.   Article visualizations