Effect of Online System of Taxation on Nigerian Economic Growth (2005- 2020)

This study titled “the effect of online system of taxation on economic growth in Nigeria covering the period 2005-2020”. Data for the research was extracted from the Central Bank of Nigeria (CBN) Statistical Bulletin, 2020. The multiple regression with the application of Ordinary Least Square (OLS) technique was employed in obtaining the numerical estimates of the co-efficient in different equations (Pre-Online and Post-Online Tax Regimes). The One-Sample Test was employed to estimate the difference between pre-online and post-online taxation system on economic growth in Nigeria. The major findings of the study revealed that pre-online tax revenue has a negative and non-significant effect on economic growth in Nigeria, post-online tax revenue has a positive and significant effect on economic growth in Nigeria and there is significant difference between Pre and Post Online tax revenue in Nigeria. It is the recommendation of the study that there should be stringent penalty imposed on any individual or corporate body who indulges in any form of tax malpractices irrespective of states, if the positive impact of tax revenue on economic growth should be maintained and the online-tax system should be constantly reviewed so as to address emerging problems and to evolve with the changing economic landscape and increased complexity of today’s business environment

Effect of Dietary Replacement of Maize with Yam and Irish potato peel meals on the Growth and Economic Performance of Growing Rabbits

An eight-week feeding trial was conducted to investigate the effect of feeding yam and irish potato peel meals on the growth performance and economic analysis of cross-bred (Dutch x New Zealand white) growing rabbits aged between five to seven weeks. Thirty rabbits were randomly allocated to six dietary treatments with five rabbits per treatment. Diets 1, 2, 3, 4, 5 and 6 contained 100% maize, 50% maize and 50% yam peel meal, 50% maize and 50% irish potato peel meal, 50% yam peel meal and 50% irish potato peel meal, 100% yam peel meal and 100% irish potato peel meal, respectively. The response showed that the growth parameters were not significantly (P>0.05) different among the treatment groups except mean final body weight which was significantly (P>0.05) different. The mean final body weight of rabbits fed T3 diet (50% maize and 50% irish potato peel meal) was significantly (P< 0.05) higher than those fed T2 (50% maize and 50% yam peel meal) and T6 (100% irish potato peel meal) diets, but were similar (P>0.05) to other diets. However, the lowest mean final body weight was obtained in rabbits fed T6 (100% irish potato peel meal) diet. The cost per kg feed decreased progressively as the levels of yam and irish potato peel meals increased in the diets. The cost per kg gain also declined from  ₦ 249.59 in T1 (100% maize) to ₦ 181.95 in T4 (50% yam peel meal and 50% irish potato peel meal), which showed the best cost per kg weight gain. The study demonstrated that the yam and irish potato peel meals can replace maize up to 100% as energy source for growing rabbits without adverse effect on performance.Keywords: Growth Performance, Yam and Irish Potato peel meals, Economic Analysi

Effects of monosodium-L-glutamate administration on serum levels of reproductive hormones and cholesterol, epididymal sperm reserves and testicular histomorphology of male albino rats

This study investigated the effects of administration of monosodium L-glutamate (MSG) on serum gonadotrophin-releasing hormone (GnRH), luteinising hormone (LH), testosterone and total cholesterol (TC), cauda epididymal sperm reserves (CESR) and testicular histomorphology of adult male albino rats. Eighty-four rats, randomly assigned to 7 groups of 12 rats each, were used for the study. Varying low doses (0.25, 0.50 or 1.00 g/kg body weight) of MSG were administered orally or subcutaneously at 48-h intervals for six weeks. Serum GnRH, LH, testosterone and TC, and CESR were evaluated on days 14, 28 and 42 of MSG administration. Testicular histomorphology was evaluated on day 42. The results showed that the mean serum GnRH, LH and testosterone levels, and the CESR of all the treated groups were significantly (P < 0.05) lower than those of the untreated control on days 14, 28 and 42 of MSG administration. The mean serum TC levels of all the treated groups were also significantly (P < 0.05) lower than those of the control group on days 14 and 28. No lesions were observed on sections of the testes. It was concluded that MSG administration for 14, 28 and 42 days led to significantly lower serum levels of GnRH, LH, testosterone and TC, and significantly lower CESR

Anatomija orofarinksa i jezika u afričke crnobijele vrane (Corvus albus)

An understanding of the anatomy of components of the digestive tract of the African pied crow would prove useful in relation to the medical, surgical and nutritional management of these birds, especially in captivity. The present study was designed to provide basic data on the morphology of the oropharynx and tongue of the African pied crow. Our results showed that the roof of the oropharyngeal cavity was formed by a cartilaginous hard palate, whose mucous membrane exhibited many caudally directed papillae. The tongue was located in the floor of the oropharyngeal cavity. The rostral and caudal parts of the tongue were demarcated by a transverse row of caudally pointed papillae. The histology of the caudal part of the tongue revealed the presence of many mucous glands that discharge their secretions onto the dorsal surface of the tongue via ducts. Whereas the papillae may serve principally as mechanical obstacles to the involuntary return of food that has passed over them, the secretions of the glands may aid in swallowing by lubricating the caudal part of the oropharyngeal cavity and probably, the initial part of the oesophagus. It was concluded that the anatomical features of the oropharyngeal cavity and tongue of the African pied crow may be adaptations to the bird’s mode of food acquisition and feeding habits.Proučavanje anatomije probavnoga sustava afričke crnobijele vrane potrebno je radi njezina liječenja, pravilnoga načina hranidbe i kirurških zahvata što je od posebnoga značenja kad se ona drži u zatočeništvu. Ovo istraživanje provedeno je u svrhu prikupljanja temeljnih podataka o morfologiji orofarinksa i jezika afričke crnobijele vrane. Polučeni rezultati pokazali da je krov njezine orofaringealne šupljine građen od tvrdoga hrskavičnoga nepca na čijoj se sluznici nalazi mnoštvo kaudalno usmjerenih papila. Jezik je smješten na dnu orofaringealne šupljine. Rostralni i kaudalni dijelovi jezika odijeljeni su poprječnim redom kaudalno usmjerenih papila. U kaudalnom dijelu jezika nalazi se mnoštvo sluznih žlijezda koje svoje sekrete izlučuju na dorzalnu površinu jezika putem kanalića. Dok papile prvenstveno služe kao mehanička prepreka za povratak hrane, lučevine žlijezda mogu pomoći pri gutanju podmazivanjem kaudalnoga dijela orofaringealne šupljine i, vjerojatno, početnoga dijela jednjaka. Može se zaključiti da je anatomska građa orofaringealne šupljine i jezika afričke crnobijele vrane prilagođena hranidbenim navikama i načinu uzimanja hrane

Genetic variability of Nigerian sheep breeds at the insulin-like growth factor-1 (IGF-1) gene locus

The genetic variability of some Nigerian breeds of sheep at the IGF 1 locus was investigate blood samples from 150 sheep (50 each of Yankasa, Balami and Uda sheep) were collected from the Maiduguri abbatoir and analysed at the Biotechnology centre of the University of Maiduguri. A relatively high level of genetic variability was detected in Nigerian sheep; the mean observed heterozygosity (Ho) and expected heterozygosity (He) values were 0.433 and 0.476, respectively. Comparison of expected heterozygosity of alleles between the populations showed that yankasa was the most heterozygous of the sheep populations though the unbiased expected heterozygosity (0.503) for the Yankasa was the same as that of the Balami. All populations were 100% polymorphic at the IGF 1 locus with fixation index ranging from -0.169 to 0.378 and a mean of 0.093, which suggests a general pattern of random mating. Similarly, low mean values for Fis (0.093), F (0.089), Fis (0.089), Fit (0.130) and Fst (0.045) supports the assertion that inbreeding was limited due to outcrossing with relatively high level of gene-flow (Nm = 5.292). The analysis of molecular variance (AMOVA) revealed that only 1% of the total variations observed in the sampled populations is accounted for by the population differences while individual differences accounted for 85%. The UPGMA phylogenetic tree revealed that the Uda and Yankasa populations are closer to each than each is to Balami. Thus, it can be concluded that sufficient genetic variation exist in the studied Nigerian sheep breeds and these populations are unlikely to decline due to inbreeding.&#x0D;  </jats:p

Performance of broiler chickens fed diets supplemented with feed grade enzyme

The effect of dietary supplementation of a commercial multi-enzyme complex (Avizyme 1500™) on the performance and nutrient digestibility by broiler finishers was investigated. A total of 120 d-old broiler chickens was assigned to four treatments each having two replicates of 15 birds in a 2 x 2 factorial block design. Avizyme was-incorporated into the finisher diets at inclusion levels of 0 (high and low fibre diets), 1.0 and 2.0g/Kg diets in diets 1-4 respectively. The study covered the finisher phase (4-8 week period). Results obtained indicated that incorporation of Avizyme up to 2.0g/Kg diet into broiler finisher diet produced no significant (P > 0.05) effects on average daily feed intake and feed conversion efficiency of the birds but depressed daily weight gain (P 0.05) among treatments. Birds on the control diet used nutrients better than the rest treatments. The haematological parameters such as Packed Cell Volume (PCV), Haemoglobin (Hb), White Blood Cell (WBC), Mean Corpuscular Haemoglobin (MCH), and Mean Corpuscular Haemoglobin Concentration (MCHC) except for Red Blood Corpuscles (RBC) did not differ (P > 0.05) among treatments. Dressing percentage, cut-up parts and weight of organs expressed as a percentage of body weight did not differ significantly (P > .0.05). The results of this study showed that the inclusion of 1 g/kg of the enzyme mixture into broiler finisher diet did not show any adverse effect on the performance and blood parameters of the broiler chickens. The 1 g/kg level of inclusion of enzyme in the diet appears to be most beneficial to the farmer in view of its relatively better results

Association of IGF 1 gene polymorphisms with some morphometric traits of Nigerian indigenous sheep breeds

The relationship between IGF 1 gene polymorphisms and some morphometric traits of the Balami, Uda and Yankasa sheep breeds of Nigeria was investigated. Blood samples and morphometric measurements were obtained from 150 sheep (50 for each of the three breeds) at the Maiduguri Livestock market and abattoir while DNA was extracted at the Biotechnology laboratory of the University of Maiduguri. Evaluation of results revealed 2 alleles (A and B) and 3 genotypes (AA, AB and BB) for all the breeds. The Uda and Yankasa breeds had higher frequency of allele B (0.64 and 0.56, respectively) while Balami had higher allele frequency for A (0.61). Balami and Yankasa had high heterozygosity for IGF-1 gene while Uda had high homozygosity for B. For Balami sheep, the genotype BB had higher (P &lt; 0.05) body weight and heart girth (56 kg and 79 cm, respectively) than AB for body weight (45.80 kg) and BB for heart girth (69.67 cm). Conversely, genotype AA had higher body length (94.33 cm) than AB (73.80 cm). IGF 1 gene polymorphisms did not significantly (P &lt; 0.05) affect most morphometric traits of the Yankasa and Uda sheep except height at withers where the genotype AB had higher (P &lt; 0.05) height at withers (71.77 cm) than AA (53.50 cm) for Yankasa sheep. Thus, the three breeds were found to be 100% polymorphic at the regulatory region of IGF-1 locus and this gene may be used as a marker for some morphometric traits in Nigerian indigenous sheep.Keywords: body weight, heart girth, height at withers, breeds, shee