AN ASSESSMENT OF FEDERAL TAX POLICY AND ECONOMIC DEVELOPMENT

The contribution of taxation to any economy internationally cannot be over stresses. Aside from the income function it performs for the administration, it is additionally used to help the national government accomplish the macroeconomic goals in the area of financial and money related arrangements. The part of taxation in advancing economy development is not felt, mostly as a result of feasible proof which can't be seen by the people in terms of framework and fundamental amenities. Accordingly, the aim of this study is to look at the government tax strategy and economic development in Nigeria. Time series data were applied in carrying out the research work, simple and multiple linear regression was used to analyze and test the research hypotheses, the findings uncovered that value added tax, Company Income Tax and Petroleum Profit Tax have a positive significance with total national output while custom and excise duty have a negative significance with GDP. However generally speaking a significant relationship exists between value added tax, Company Income Tax, Petroleum Profit Tax and custom and excise duty. We suggest that among others that the requirement for the legislature to make prudent exploit of income produced for the advantages of Nigerians, and among others the requirement for tax changes to address the issue of tax avoidance and evasion. And the overall population ought to be taught appropriately from the grassroots on the significance of tax to the whole national advancement

EMPIRICAL EVIDENCE ON THE RELATIONSHIP BETWEEN BUSINESS COMPETENCIES AND ENTREPRENEURIAL PERFORMANCE IN NIGERIA

Abstract' This study examines the relationship between business competencies and entrepreneurial performance among the micro, small and medium enterprises (MSMEs) owners in Lagos State, Nigeria. Thus, to achieve the research objectives this study employed cross-sectional research. design with the adoption of survey method. The collected data were analysed using Structural Equation Modelling (SEM) to show the degree of correlation between the multiple variables under study. The structural path reveals statistical insignificant of human resource competency on entrepreneurial performance at (p=.049, .CR = . 741, p = .459). The financial competency on entrepreneurial performance is insignificant (p = -.023, CR · = -.356. p = . 722) while operational competency did not contributed significantly to entrepreneurial performance (p = .008, CR = .122, p = .903). However, the structural model further indicated that marketing competencies has contributed significantly to entrepreneurial performance (p = .148, CR = 2.181, p = .029). The researcher concludes that there is a partial significant relationship between business competencies and entrepreneurial performance. The study recommended that the individual-organisation characteristics such as knowledge, skills, and abilities are required to perform a specific job perfectly at the organisational level (e.g. human resource competency, marketing competency, financial management competency, and operational management competency). Therefore, the entrepreneurial training agencies ·can take a clue from this study finding when designing entrepreneurial training curriculum with effective state-of-the-art facilities by taking into consideration functional business competencies

Optimised intake stroke analysis for flat and dome head pistons

This research exerts are suitable for the automobile industry in understanding the performance characteristics optioned between flat head and dome head pistons in engine design. This study was carried out to analyze the optimization parameters for effective and efficient flow characteristics of air-fuel mixture at the intake port of the combustion chamber of an internal combustion engine. A unique and industrial standard CFD software, STAR-CCM V8, was used to model both geometry for flat head and dome head pistons which was developed with precise dimensions of a 1.8L gasoline engine. A planar 3-D model approach was adopted for simplified static CAD modeling and also to reduce the solver processing time. The piston models were meshed using tetrahedral mesh of base size 0.001m. The boundary and physics conditions were applied to simulate the actual intake stroke process for normal operating conditions and initial conditions. The extracted results were validate and comparisons developed to analyze the various optimization parameters for performance characteristics of the two pistons.Keywords: optimized intake stroke, CFD analysis, flat and dome head pistons, internal combustion engine, CAD modellin

Impact of Climate Change on the Design Parameters of Heating, Ventilation and Air Conditioning Systems for Manned Spacecraft

Climatic design information has been published for several locations in the world by American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) but there has not been data for Nigerian cities in these publications. Therefore, this study was embarked upon to bridge the gap in knowledge. The study of impact of climate change on the design parameters of Heating, Ventilation and Air Conditioning (HVAC) systems for spacecraft cabin environment is presented with particular focus on Ikeja-Lagos, Nigeria. Firstly, the characteristics climate parameters such as outdoor dry-bulb temperature, coincident wet-bulb temperature, relative humidity, pressures, air composition, among others as it affects manned spacecraft were discussed. The data for climatic parameters for Ikeja-Lagos, Nigeria, for a period of fifteen years (1995-2009) were obtained from Nigerian Meteorological Agency (NIMET), Oshodi-Lagos. Statistical data and Microsoft excel were used for evaluation of variation trends of the climate parameters for departure city. This is very important in determining thermal human comfort in spacecrafts on ascent. Results obtained from this study are hereby presented. The Ikeja-Lagos dry-bulb temperature average results obtained were 33.81°C, 32.98°C, 32.3°C, 22.1°C, 21.19°C, 20.43°C, 23.84°C and 31.65oC.at 0.4%, 1.0%, 2.0%, 97.5%, 99.0%, 99.6%, median of extreme lows and median of extreme highs, respectively. The Ikeja-Lagos relative humidity average results were 116.3, 112.65, 109.14, 99.83 and 49.42 at 0.4%, 1% and 2.0% occurrence as well as at median of extreme highs and median of extreme lows, respectively. Ikeja-Lagos had mean coincident dry bulb temperature of 33.81°C and 32.98°C at 0.4% and 1% percentile respectively. The dry bulb temperature for Ikeja-Lagos was determined to be an average range from 20.43°C to 22.1°C between January to December, in the period of 1995-2009, at 97.5% 99% and 99.6% percentile respectively. These results provide values of design parameters which are useful in the design of HVAC for space crafts with climate change adequately taken into consideration as it applies to Ikeja-Lagos, Nigeri

COVID-19 Experience: Taking the right steps at the right time to prevent avoidable morbidity and mortality in Nigeria and other nations of the world

The 2020 Coronavirus pandemic has caused countless governmental and societal challenges around the world. Nigeria, Africa’s most populous nation, has been exposed in recent years to a series of epidemics including Ebola and Lassa Fever. In this paper we document our perception of the national response to COVID-19 in Nigeria. The response to the pandemic is with a healthcare system that has changed as a result of previous infectious disease outbreaks but in the context of scarce resources typical of many low-middle income countries. We make recommendations regarding what measures should be in place for future epidemics

NUMERICAL SOLUTION OF VOLTERRA INTEGRO-DIFFERENTIAL EQUATIONS BY AKBARI-GANJI’S METHOD

In this study, Akbari-Ganji’s Method (AGM) was applied to solve Volterra Integro-Differential Difference Equations (VIDDE) using Legendre polynomials as basis functions. Here, a trial solution function of unknown constants that conform with the differential equations together with the initial conditions were assumed and substituted into the equations under consideration. The unknown coefficients are solved for using the new proposed approach, AGM which principally involves the application of the boundary conditions on successive derivatives and integrals of the problem to obtain a system of equations. The system of equation is solved using any appropriate computer software, Maple 18. Some examples were solved and the results compared to the exact solutions

An Experimental Evaluation of LTA on the performance of a drone

aerodynamically created via the air by the motion of an air foil, hot air stays upward using a light lifting gas. This distinctive feature can provide them with a high payload to weight ratio having long endurance, which this research investigates. The experiment set up for comparison is simply a test designed to determine the battery performance of a drone. The test takes into account the time the drone can last while performing a simply hover at 3 meters with no accessories attached to it (i.e. no mount or camera). It also takes into account the time taken to recharge the battery and the battery consumption while the battery is idle. The aim of the experiment is to evaluate if the LTA concept increases battery performance by comparing its flight time while performing a hover at 3 meters with the results of the DJI inspired drone using MATLAB and SIMULINK. The result shows a total number of 565.7928 seconds (9.43 minutes) battery time for the first model and 581.1097 seconds (9.69 minutes) battery time for the second model. This result looks promising for the LTA concept considering that the battery supplies current for a total of 10 minutes for a 30-minute flight as opposed to a DJI Inspired 2 drone that requires current discharge through the entire 30-minute fligh

In mice, proteinuria and renal inflammatory responses to albumin overload are strain-dependent.

BACKGROUND: The availability of genetically modified mice has increased the need for relevant mouse models of renal disease, but widely used C57BL/6 mice often show resistance to proteinuria. 129/Sv mice are considered more sensitive to certain renal models. Albumin overload, an important model of proteinuric disease, induces marked proteinuria in rats but barely in C57BL/6 mice. We hypothesized that albumin overload would induce more proteinuria in 129S2/Sv than C57BL/6J mice. METHODS: Male and female C57BL/6J and 129S2/Sv mice received bovine serum albumin (BSA) for 11 days. Control groups received saline injections. Injected BSA was immunohistochemically localized to study intrarenal handling of overloaded protein. Renal macrophage infiltration (F4/80 immuno-staining) and glomerular ultrastructure (electron microscopy) were assessed. RESULTS: The BSA-treated groups were similarly hyperproteinemic at Day 11 (D11). Proteinuria differed widely. In C57BL/6J mice, it remained unchanged in females but significantly, though mildly, increased in males (from 3+/-1 to 8+/-2 mg/day, P < 0.05). In 129S2/Sv, proteinuria was marked in both males and females (4+/-1 to 59+/-14, and 0.6+/-0.2 to 29+/-9 mg/day, respectively, both P < 0.01). Proteinuria was accompanied by tubulo-interstitial macrophage infiltration in 129S2/Sv mice. Injected BSA was visualized within glomeruli in both strains and in the urinary space and tubules of 129S2/Sv but not C57BL/6J mice, indicating much greater glomerular leakage in the former. No glomerular macrophages or ultra-structural differences were detected. CONCLUSION: There are major strain differences in the proteinuria and renal inflammatory response of mice to albumin overload, which are not due to structural variation in the filtration barrier but possibly to functional differences in glomerular protein permeability