Evaluation of selected parameters of rat liver and kidney function following repeated administration of yohimbine.

The effects of administration of yohimbine, an aphrodisiac on some functional parameters of rat liver and kidney were investigated. White male albino rats weighing between 200-250g were grouped into two such that one group was orally administered with 14mg/kg body weight on daily basis for 15days while the control received an appropriate volume of sterile distilled water on daily basis for the same period. Bilirubin concentration in the test showed a significant decrease (P<0.01) when compared with the control, with an interruption of a significant increase only on day 5 of administration (P<0.01). Sodium ion concentration showed significant increase only on the first and the last days when compared with the control (P<0.01). The serum albumin content and K+ displayed significant increase throughout the experimental period (P<0.01) while serum content of urea and creatinine decreased significantly throughout the period of administration (P<0.01). The results suggest that yohimbine administration has adverse affect on the functional capacities of the liver and the kidney.Key words: Functional parameters, Kidney, Liver, Yohimbin

Assessment of Nutritional and Microbiological Properties of Biscuit Supplemented With Moringa Oleifera Seed Protein Concentrate

The aim of the study was to evaluate the impact of Moringa oleifera seed protein concentrate supplementation on the nutritional composition of biscuit. Biscuit was supplemented with M. oleifera seed protein concentrate at 2, 4 and 6% and evaluated for the proximate composition, amino acid profile, mineral element composition, microbiological properties and sensory qualities. The proximate composition result showed that the biscuits contained: 8%, 58.92%, 6.45%, 0.32%, 0.97% and 26.32% moisture, crude protein, crude fat, crude fiber, ash and carbohydrate, respectively. The essential amino acids were lysine (6.57%), leucine (6.02%), tryptophan (5.23%), valine (5.20%), phenylalanine (4.25%), threonine (4.10%), histidine (4.03%), isoleucine (3.34%) and methionine (2.94%). The proximate composition results showed a slight but progressive increase in crude protein content due to the supplementation while the overall quality acceptability did not show any statistically significant difference among the biscuit samples. The microbiological result also revealed that the biscuits were safe and the level of detection were within the safe range for baked products. It was concluded that supplementation of biscuit with M. oleifera seed protein concentrate is safe and the consumption of the biscuits may support growth and development of children who are the major consumers

Forensic Accounting, Tax Fraud and Tax Evasion in Nigeria – Review of Literatures and Matter for Policy Consideration

Tax Fraud (TF) and Tax Evasion (TE) has become an alarming situation in most developing countries. It has become a focus of attention in recent times by scholars and policy makers because of its impact on the economy. In Nigeria, the recent worldwide economy downturn through COVID-19 pandemic and decrease in price of crude oil and sales quantity in the global market has contributed to difficulties in the implementation of annual budget. This called for a shift to tax revenues (TR) but the major challenge is the high rate of TF and TE. One way of reducing this menace and to instil Tax Compliance (TC) is the application of Forensic Accounting (FA) techniques. Therefore, this call for better understanding of the concepts and ways of using FA to promote TC. It is against this background that the study examined FA, TF and TE in Nigeria. The study adopts exploratory research design with literatures from materials on taxation and accounting. The study concluded that since the traditional auditing techniques has failed to curb TF and TE because of its inefficiency and ineffectiveness of operation, therefore FA will expose, control and deter fraudulent practices on TR, and this will enhance good TR for the government. The study recommends that government should develop interest in FA, enforce tax laws and regulations on TF and TE with strict appropriate punishment on tax evaders, ensure transparency and accountability on TR, and further create forensic unit in tax offices with modern FA techniques equipment

Exploring the Experiences of Family Caregivers in the Management of Stroke Among the Older Adults in Nigeria: A Qualitative Study

Stroke, a significant neurological condition, often results in stroke survivors who are older adults relying on family caregivers, including children and spouses, leading to increased challenges for caregivers. This study investigates the experiences of family caregivers caring for stroke survivors who are older adults, focusing on the context of stroke management. Participants were purposively sampled, and three focus group discussions involving family caregivers (n = 18) of older adults who had experienced strokes were conducted. Conversations were recorded, translated, transcribed, and subjected to thematic analysis utilizing NVivo (version 12 pro) software. Thematic analysis yielded five distinct themes. The first theme illuminated family caregivers’ insights regarding the management of stroke in their members or significant others. The second theme emphasized the support and information received at the medical facility. The third theme showcased the perceived value of the information provided. The fourth theme highlighted unmet needs for both information and training in social support. The final theme illuminated the participants’ preferences for how they would like to receive information and training. This study highlights family caregivers’ experiences, encompassing a range of burdens, stresses, and challenges while caring for stroke survivors who are older adults. Findings emphasize the necessity for formal caregivers to provide adequate information, support, and training to family caregivers, thereby alleviating their burdens and enhancing stroke management in a home environment

Agricultural Extension Agents’ Awareness Of Ict Potentials And Training Needs On Usage For Improved Extension Service Deliv- Ery In Selected Southwest States Of Nigeria

The   study   examined   the   agricultural   extension   workers’ awareness   of   ICT   potentials   and   training needs on ICT usage for improved extension service delivery in selected southwest states of Nigeria. A multistage sampling technique was used to select a total of 132 extension workers’ from Lagos and Ogun States Agricultural Development   Programmes   (LADA  and OGADEP).   A  validated  and  reliable questionnaire was used to obtain primary data on socioeconomic characteristics of the respondents, their awareness of ICT potentials and training needs on ICT usage for improved extension services delivery. Data collected were analysed using frequency counts, percentages and chi-square statistics. Result of the analysis showed that most of the respondents were the Village Extension Agents (78.8 %,), and about 34.1% of them were within the age range of 41 and 45years. About 72.7% the exten- sion agents had first degree (HND/BSc) as the least educational qualification and about 57.6% of them have spent between 11 and 20 years in the extension services. The result also showed that all the extension agents were familiar with the Global System Mobile communication (GSM), 58.3% with the computer and 38.6% of them with the internet. About 43.2% of the extension workers were moderately aware of the ICT potentials for improved extension service delivery based on their mean awareness score of 8.5 (53.1%). The chi-square test of the relationship between the extension workers’ socioeco- nomic characteristics (education: χ² = 45.5,  df = 12; professional rank: χ² = 38.7,  df = 9; working ex- perience χ² = 65.2, df = 12) and level of awareness of the ICT potentials showed a significant relation- ship at p < 0.05. Similarly, a significant relationship was observed between the extension agents’ level of awareness of ICT potentials and their needs for training on usage for improved extension service delivery (χ² = 71.3, df = 18) at p < 0.05. In the light of this, it was concluded that the extension workers had moderate level awareness of ICT potentials for improved extension services and were in need of training on usage in their extension activities. It was recommended that education on ICT potentials and   training on  usage for improved  extension service delivery   should   be promoted and intensified among the extension workers.      &nbsp

Investigating Digital Marketing Technologies Usage Extent In The Nigerian Telecommunications Industry: A Study from the Consumers Perspective

Digital communication technologies have become an important part of our daily lives with billions of users on the Internet and social media. This study examined the types of digital marketing technologies available in the telecommunications industry in Nigeria, and determined the extent of usage of the technologies. The study employed a survey method. The Cochran formula was used to calculate an ideal sample size since the total population size of online consumers is infinite. Based on this calculation 500 respondents were surveyed due to the researcher convenience, cost and accessibility to the respondents. Data were collected using both primary and secondary sources. An online well-structured designed questionnaire (Google survey) was attached via online platforms. The questionnaire elicited information on telecommunications service consumers characteristics, consumers knowledge on different digital marketing tools, and the extent of use of the digital marketing technologies among telecommunications consumers in Nigeria. The results showed that social media marketing 142 (29.3%) was the most commonly used digital marketing technology by telecommunications service consumer

Electrical Resistivity Imaging of a Coal Deposit at Tai Area of Gombe State, North Eastern Nigeria

A 2-D electrical resistivity imaging of some parts of Tai in Akko Local Government area of Gombe State, northeastern Nigeria was carried out. Tai is located 28 km from Pindiga and lies between latitudes 100 00′00″ and 100 06′00″N and longitudes 100 40′ 00″E and 10045′00″E. This study was prompted by a report that in the course of siting a hand-dug well and hand-pump borehole in Tai, coal seam was intercepted. The aim of this geoelectrical investigation is to image the survey area for possible location and future exploitation of coal seam found in the area. The survey was targeted at determining the lateral extent of the coal seam, resistivity values associated with the coal seam and depth to the coal seam. ABEM Terrameter SAS 1000 was used to acquire the data in this survey. The protocol chosen was the Wenner-Schlumberger array because of its sensitivity to both horizontal and vertical structures. Data processing was done using RES2DINV software. The results show that the resistivity values range from 3Ωm to 2033 Ωm. The top layer has resistivity ranges of about 66 Ωm to 2033 Ωm. Below this, is a layer of low resistivity ranging from 3 Ωm to 57 Ωm probably saturated with water. The layer with resistivity range of about 250 Ωm to 900 Ωm is probably the host of the coal seams. It can be concluded that the occurrence of the coal seam is probably more at the Northwest of the survey area and the coal seam is suspected to have resistivity values ranging from about 250 Ωm to 900 Ωm and depth varying from 3 m to 17.2 m. Keywords: Coal Seam, Lateral Extent, Electrical Resistivity Imagin