Tax amnesty and economic development in Nigeria

This study investigated the impact of the recent tax amnesty programme implemented by the Nigerian Government, on the country’s economic development using quarterly data from Q1 of 1995 to Q4 of 2018 obtained from the Central Bank of Nigeria database and the World Bank development indicators. Autoregressive Distributive Lag (ARDL) framework was applied for the data analysis and the result showed that the Tax amnesty program which was implemented between July 2017 and June 2018 has no significant impact on nominal GDP per capita which served as proxy for economic development. However, while company income tax showed no significant impact on nominal GDP per capita, the effects of both custom and excise duties and value added tax extend beyond the current period because value added tax has a negative total effect on nominal GDP per capita whereas the total effect of custom and excise duties is positive. Based on these findings, this study concludes that custom and excise duties significantly influence Nigeria GDP per capita because of the strategy of their implementation and collection while company income tax and VAT do not. In view of the foregoing conclusion, this study recommends that a future tax amnesty program should not be undertaken by the government until it had addressed the critical issues of lack of sufficient data, capacity constraints, inadequate advocacy for tax payment consciousness, corrupt tax officials and lack of political will. The government is also advised not to effect any increase in VAT, but could increase the customs and excise duties because of their respective economic advantage and positive effects on per capita income

Gentrification and Environmental Justice in Nigerian Cities

Gentrification is a process of urban revitalization by which the original inhabitants of an area are displaced, owing to the purchase and upgrading of their deteriorated properties by the middle or high income households. An aspect of gentrification that is of particular interest to Nigerians is the issue of displacement, with its attendant socio-economic alienation of the poor from the city, which has evoked some environmental justice concerns. Focusing on the city of Aba, this study examined gentrification and the environmental justice question in Nigerian cities. The study adopted survey research design, making use of qualitative and quantitative methods to analyse gentrification. Cluster and simple random sampling techniques were used to select 158 displaced household heads of gentrified buildings across the various neighbourhoods in Aba, who were surveyed. Data collected were analyzed with appropriate parametric tests using SPSS. Findings show that about 698 households are displaced in the city every year due to gentrification, with an annual displacement rate of 7.5%. This gentrification induced displacements have been found to constitute significant environmental injustice to the low income city residents as it leads to their dislocation from kin, and communal heritages; forces them to move into substandard housing at the urban fringes; and constrains some to relocate to the rural areas, limiting their abilities to cope with life’s challenges. The study therefore recommends among other things, that the Town Planning Authorities should create a platform to educate owners of rundown properties to adopt the model of market-led gentrification as presently practiced in Lagos city

Exclusive breastfeeding and its relevance to infant teething

Objective: To determine the relevance of exclusive breast-feeding practice, in the development of healthy oral tissue among teething infants. Method: A cross sectional study design of children aged 6-36 months was carried out in 14 wards of Jos North Local Government Area. A multistage sampling technique was adopted in selecting 1081 mothers who qualified and were interviewed using structured interviewer questionnaire on their knowledge and perception on common complaints during teething in children. The index children were examined for number and type of teeth erupted using mouth mirror under natural light. Result: One thousand and eighty-one mothers and their babies were interviewed and examined; out these 16.5%, 38.7% and 44.8% babies were of age groups 6-12, 13-24 and 25-36 months respectively; 50.2% were female and 49.8% were male. Of the babies examined 62.4% were exclusively breast-fed. There was a significant association between maternal educational status and knowledge of teething complaints. Three hundred and twenty-six (30.1%) babies had cough during their teething period, 349 (32.3%) experienced drooling of saliva, and 352 (32.6%) were observed to bite objects during teething. The high percentage of babies that were exclusively breast-fed but did not experience these symptoms were found to be statistically significant (p = 0.00). Seven hundred and forty-two (68.6%) babies had diarrhoea during teething; out of these 459(42.5%) were exclusively breast-fed and it was however not found to be statistically significant (p = 0.55). Conclusion: This study draws attention to the relatively poor anecdotal evidence related to symptoms associated with the teething process. The result has also demonstrated that exclusive breast-feeding is not only able to reduce the symptoms ascribed to teething, but also promote the development of a healthy oral tissue

Petroleum Profit Tax and Economic Growth: Cointegration Evidence from Nigeria

Abstract: This study investigates the impact of petroleum profit tax on the economic growth of Nigeria. To achieve the objective of this paper, relevant secondary data were collected from the Central Bank of Nigeria (CBN) and the Federal Inland Revenue Service (FIRS) from 1970 to 2010. The secondary data collected from the relevant government agencies in Nigeria were analysed with relevant econometric tests of Breusch-Godfrey Serial Correlation LM, White Heteroskedasticity, Ramsey RESET, Jarque Bera, Johansen Co-integration and Granger Causality. The results show that there exists a long run equilibrium relationship between economic growth and petroleum profit tax. It was also found that petroleum profit tax does granger cause gross domestic product of Nigeria. On the basis of the empirical analysis, the paper concludes that petroleum profit tax is one of the most important direct taxes in Nigeria that affects the economic growth of the country and therefore should be properly managed to reduce the level of evasion by petroleum exploration companies in Nigeria. The paper recommends among others that companies involved in petroleum operations should be properly supervised by the relevant tax authority (FIRS) to reduce the level of tax evasion; government should show more accountability in the management of tax revenue and finally, the level of corruption in Nigeria and that of government officials should be drastically reduced to win the confidence of tax payers for voluntary tax compliance

An agglomerate scale model for the heap bioleaching of chalcocite

A mathematical model for bioleaching at the agglomerate scale is developed. The agglomerate is defined as a unit volume of a heap which contains a solid phase (a size distribution of ore particles), a liquid phase (stagnant and flowing leaching solution) and a gas phase (flowing air and air pockets). Leaching at the level of an ore particle is modelled using a diffusion-reaction equation, and oxidation by attached and detached microbes is treated separately. With the aid of the mathematical model, the effect of particle size distribution on the bioleaching of an ore containing a mixture of chalcocite and pyrite, and a culture of iron oxidizers, is investigated

Estimation of Gas Leak Volume to Quantify Gaseous Fluid Flow in Processing Plants

Leak detection based on volume changes is common in conventional liquid processing systems, but present challenges in gas systems.  This paper estimates the gas leak volume to quantify gaseous fluid flow in processing plants using prior-calibration-relation techniques. The estimation of volume following this pressure-based model requires that the pressure indicator of the gas leak is normalized against the initial volume before the pressure drop. Normalization makes it possible for equivalent pressure and gas volume data to be presented in percentage or fraction, so they are comparable. (This is similar to the pressure reading or drop on the regulator gauge of a gas cylinder, which is proportional to the equivalent gas cylinder weight or volume difference due to the depressurisation) An example of leak estimation for Gas Plant JK – 52 real-time test case modelling is shown in this work. The change in pressure dP was plotted against the change in volume dV in a prior calibration to derive a relationship between dP and dV. For a Pressure drop of 5 bars, Leak Volume = 2.40 m3 or 84.7 scf of gas. Such estimation of actual gas volume is useful in tying gas leak to environmental impact, HSE and in costing of economic loss

Unemployment Hysteresis in Middle East and North Africa Countries: Panel SUR-based Unit root test with a Fourier function

Unemployment hysteresis of the Middle East and North African (MENA) countries is investigated under a battery of unit root testing frameworks in the extant literature, including a recently proposed Panel SUR Dickey-Fuller-like unit root test with Fourier and Exponential Smooth Transition Regression (ESTR) nonlinearities. The Fourier function allows for smooth nonlinear breaks, while the ESTR nonlinearity allows for instantaneous breaks. The two nonlinearity types make the recent approach quite appealing. It has, however, been scarcely applied to empirically test unemployment hysteresis hypothesis. Although we find conflicting stances from ADF, FADF and ADF-SB testing frameworks, evidence of unemployment hysteresis effect in Lebanon is consistent across all three tests. The ADF and FADF tests confirm the hysteresis hypothesis in Kuwait and Lebanon, while FADF-SB rejects the unemployment hysteresis hypothesis across all the 19 MENA countries. The results from the KSS and FKSS unit root testing frameworks consistently affirmed the hysteresis effect in Oman and Turkey, while there are mixed stances for Kuwait and Lebanon. The results from SURADF and SURKSS only support the hysteresis hypothesis in Turkey, while the same is confirmed only for Bahrain under the SURFADF and SURFKSS testing frameworks. Unemployment hysteresis hypothesis is confirmed for 12 (about 63.15% of the total number considered) MENA economies

Comparative Field Evaluation of Combinations of Long-Lasting Insecticide Treated Nets and Indoor Residual Spraying, Relative to Either Method Alone, for Malaria Prevention in an Area where the main Vector is Anopheles Arabiensis.

Long-lasting insecticidal nets (LLINs) and indoor residual spraying (IRS) are commonly used together in the same households to improve malaria control despite inconsistent evidence on whether such combinations actually offer better protection than nets alone or IRS alone. Comparative tests were conducted using experimental huts fitted with LLINs, untreated nets, IRS plus untreated nets, or combinations of LLINs and IRS, in an area where Anopheles arabiensis is the predominant malaria vector species. Three LLIN types, Olyset®, PermaNet 2.0® and Icon Life® nets and three IRS treatments, pirimiphos-methyl, DDT, and lambda cyhalothrin, were used singly or in combinations. We compared, number of mosquitoes entering huts, proportion and number killed, proportions prevented from blood-feeding, time when mosquitoes exited the huts, and proportions caught exiting. The tests were done for four months in dry season and another six months in wet season, each time using new intact nets. All the net types, used with or without IRS, prevented >99% of indoor mosquito bites. Adding PermaNet 2.0® and Icon Life®, but not Olyset® nets into huts with any IRS increased mortality of malaria vectors relative to IRS alone. However, of all IRS treatments, only pirimiphos-methyl significantly increased vector mortality relative to LLINs alone, though this increase was modest. Overall, median mortality of An. arabiensis caught in huts with any of the treatments did not exceed 29%. No treatment reduced entry of the vectors into huts, except for marginal reductions due to PermaNet 2.0® nets and DDT. More than 95% of all mosquitoes were caught in exit traps rather than inside huts. Where the main malaria vector is An. arabiensis, adding IRS into houses with intact pyrethroid LLINs does not enhance house-hold level protection except where the IRS employs non-pyrethroid insecticides such as pirimiphos-methyl, which can confer modest enhancements. In contrast, adding intact bednets onto IRS enhances protection by preventing mosquito blood-feeding (even if the nets are non-insecticidal) and by slightly increasing mosquito mortality (in case of LLINs). The primary mode of action of intact LLINs against An. arabiensis is clearly bite prevention rather than insecticidal activity. Therefore, where resources are limited, priority should be to ensure that everyone at risk consistently uses LLINs and that the nets are regularly replaced before being excessively torn. Measures that maximize bite prevention (e.g. proper net sizes to effectively cover sleeping spaces, stronger net fibres that resist tears and burns and net use practices that preserve net longevity), should be emphasized

Modified Alvarado Scoring System as a diagnostic tool for Acute Appendicitis at Bugando Medical Centre, Mwanza, Tanzania

<p>Abstract</p> <p>Background</p> <p>Decision-making in patients with acute appendicitis poses a diagnostic challenge worldwide, despite much advancement in abdominal surgery. The Modified Alvarado Scoring System (MASS) has been reported to be a cheap and quick diagnostic tool in patients with acute appendicitis. However, differences in diagnostic accuracy have been observed if the scores were applied to various populations and clinical settings. The purpose of this study was to evaluate the diagnostic value of Modified Alvarado Scoring System in patients with acute appendicitis in our setting.</p> <p>Methods</p> <p>A cross-sectional study involving all patients suspected to have acute appendicitis at Bugando Medical Centre over a six-month period between November 2008 and April 2009 was conducted. All patients who met the inclusion criteria were consecutively enrolled in the study. They were evaluated on admission using the MASS to determine whether they had acute appendicitis or not. All patients underwent appendicectomy according to the hospital protocol. The decision to operate was the prerogative of the surgeon or surgical resident based on overall clinical judgment and not the MASS. The diagnosis was confirmed by histopathological examination. Data was collected using a pre-tested coded questionnaire and analyzed using SPSS statistical computer software.</p> <p>Results</p> <p>A total number of 127 patients were studied. Their ages ranged from eight to 76 years (mean 29.64 ± 12.97). There were 37 (29.1%) males and 90 (70.9%) females (M: F = 1:2.4). All patients in this study underwent appendicectomy. The perforation rate was 9.4%. Histopathological examination confirmed appendicitis in 85 patients (66.9%) and the remaining 42 patients had normal appendix giving a negative appendicectomy rate of 33.1% (26.8% for males and 38.3% for females). The sensitivity and specificity of MASS in this study were 94.1% (males 95.8% and females 88.3%) and 90.4% (males 92.9% and females 89.7%) respectively. The Positive Predictive Value and Negative Predictive Value were 95.2% (males 95.5% and females 90.6%) and 88.4% (males 89.3% and females 80.1%) respectively. The accuracy of MASS was 92.9% (males 91.5% and females 87.6%).</p> <p>Conclusion</p> <p>The study shows that use of MASS in patients suspected to have acute appendicitis provides a high degree of diagnostic accuracy and can be employed at Bugando Medical Centre to improve the diagnostic accuracy of acute appendicitis and subsequently reduces negative appendicectomy and complication rates. However, additional investigations may be required to confirm the diagnosis in case of atypical presentation.</p