Administration of Companies Income Tax in Nigeria: Issues of Compliance and Enforcement

All companies in Nigeria are required by the Companies Income Tax Act 2007, to pay tax to the federal government on incomes or profits made by them; however, Nigeria’s economy is characterized by low tax compliance and enforcement. Low tax compliance is a matter of grave concern in many countries especially developing ones like Nigeria because it limits the capacity of their respective governments to raise revenues for development purposes.  In the same vein, There is no gainsaying the fact that tax enforcement has become an essential aspect of tax administration in view of the ingenious ways corporate taxpayers, use to undermine the revenue generation process by not remitting what is due to government, under declaration of income as well as withholding revenue due to government for their own use etc. However, the question many Nigerians ask is, is there strict enforcement of corporate tax laws in Nigeria considering the low level of corporate compliance? This paper examines compliance and enforcement issues in corporate Tax administration in Nigeria. The paper suggests ways of addressing problems of low tax compliance and enforcement in Nigeria

The Right to Liberty under International Human Rights Law: An Analysis

Liberal theory has a strong commitment to individual liberty. Every human being has human rights naturally setting limits to the legitimate action of states and others. It is therefore imperative that any deprivation of liberty must be in accordance with the law. Some form of proportionality assessment must be put in place in order to prevent arbitrariness in the detention of individuals. This is the reason for the human right to liberty. Even if a state has legitimate reasons for detaining someone, it still has obligations towards that person. The article explored the fact that individuals do not lose the protections provided by human rights and in particular right to liberty as a result of detention. These protections pave the way for the respect of human dignity and so individuals are not to be ill-treated by their captors as a result of detention. These protections provide one of the bases for the proper administration of justice.

STUDY MODE DIFFERENCES IN STUDENT’S PERCEPTION OF EDUCATION SERVICE QUALITY IN SELECTED POLYTECHNICS IN NORTHERN NIGERIA

This investigation was designed to determine student perception of Polytechnic education service quality dimensions in relation to their mode of study in Northern Nigeria. Six null hypotheses were constructed to guide the study. The quantitative research adopted the descriptive survey design method. The target population are all Polytechnic students studying different programs in Northern Nigeria. A sample size of 441 respondents were determined based Krejice and Morgan Table, and sampled using stratified random sampling technique. A structured questionnaire (SERVPERF) was adopted consisting of 27 items used in similar studies (Brochado, 2009; Cronin & Taylor, 1994, etc.) as tool for data collection. The tool was structured on five point Likert ratting pattern ranging from strongly disagree (1) to strongly agree (5). The composite reliability of the tool was .980 coefficient determined using Cronbach alpha method. Copies of the instrument were personally administered during classes and data were analyzed using both descriptive and inferential; statistics with the help of SPSS. The findings reveal that the level of students’ satisfaction was negative and insignificant, while the perceived level of loyalty was significant. There was significant relationship between each of the service quality dimension and student’s satisfaction, student satisfaction and loyalty. Students in evening/weekend and distance learning mode of study are more satisfied compared to their counterparts on full-time basis. Equally, older students who are more matured and experienced complain less than the younger ones. Based on all these, recommendations were made towards improving the service quality and customer satisfaction in Polytechnic education by the institution’s managers, administrators and policy makers and implementers

Self-Efficacy, Motivation and Academic Performance of Senior Secondary School Students in Damaturu, Metropolis, Yobe State Nigeria

This study examined the teachers self-efficacy, motivation and academic performance of senior secondary school students in Damaturu, Metropolis, Yobe State Nigeria. Two research hypotheses were raised and tasted. The study adopted a correlation research design. The study has the total population of 2,998 teachers spread across the 9 secondary schools in Damaturu Metropolis. A sample of 250 teachers were selected from six (6) senior secondary Schools in Damaturu Metropolis by using multistage sampling techniques. The study used two instruments for data collection%253A The teachers sense of efficacy scale and Students termly academic results. The internal consistency of the items was established to be 0.94 using Cronbach Alpha Statistical Method. Data Collected were analyzed using Pearson Product Moment Correlation at lt%253B0.05 level of significance. The results of the study indicated that, teachers self-efficacy was found to have significant positive influence on academic performance of students. Similarly, teachers motivation is significantly related with students academic performance of students. The researchers concluded that proper training and work on motivation of the teachers towards the teaching should be improved. As such, the study recommended that, government should enhance professional training for teachers welfare and teachers educational programmes to develop a sense self-efficacy and motivation for teachers

Evaluation of the Impact of Antibiotic Stewardship Program on Antibiotics Utilization As Surgical Prophylaxis at a Secondary Hospital in United Arab Emirates

Background: Overuse or misuse of antibiotics, especially broad-spectrum antibiotics, may result in nosocomial infections, leading to increased mortality rate, extended hospital stay, and cost. The antibiotic stewardship program (ASP) is introduced to combat the irrational use of antibiotics. Objective: To evaluate the effectiveness of the newly implemented surgical antibiotics prophylaxis (SAP) guidelines. Materials & Methods: This study was a retrospective, hospital-based study conducted over five years (2017 to 2022), one year before and four years after implementation of ASP at Dibba hospital, United Arab Emirates. The study included adult patients who undergo surgical operations during the study period. Results: Out of 3290 patients included in the study,1756 received SAP. The percentage of patients who received SAP improved from pre-ASP 53.6% to 56.7% four years post-ASP. The most frequently used SAP in pre-ASP was amoxicillin with clavulanic acid (decreased from 44% to 0%), in contrast to Cefazolin (increased from 0% to 83%). The appropriate selection of SAP was improved from 42% to 97%, appropriate SAP timing increased from 81% to 98%, appropriate SAP duration was noticeably enhanced from 46% to 98%. The incidence of surgical site infection (SSI) decreased from 34.82% in pre-ASP to 7.99%, 17.91%, 5.40%, and 3.71% in the first, second, third, and fourth post-ASP years, respectively. Conclusions: Four years Implementation of SAP guidelines have significantly improved the rational use of antibiotics resulting in improved clinical outcomes

Problems and Prospects of Almajiri Integration Programme in North West Geo-Political Zone, Nigeria

The term Almajiri in Nigeria is used to describe those children or youths who left their hometowns in search for Islamic education. Unlike pre-colonial Nigeria, the Almajiri system of education flourished and recorded exceptional accomplishment in literacy and social services, but today the system is faced with a myriad of challenges with glaring abnormalities. The aim of this study was, therefore, to conduct an empirical inquiry into the problems and prospects of the integration programme in North West Geo-Political Zone, Nigeria. A total of 240 Almajiris/pupils and 60 mallams/teachers responded to questionnaires designed for the study, while 33 community leaders and school heads were interviewed. The study reveals that authorities are performing below expectations in the area of education, which hinders the achievements of quality education for Nigerian Almajiris. Shortage of qualified teachers in some schools and inadequate numbers of Almajiri integrated schools in North West Nigeria were also recorded. The researchers further discovered that the government is not consistent in its policies and programmes there were a lot of irregularities and corrupt practices in institutionalized education, including the Almajiri Integrated Programme. It is therefore, recommended that the government should be consistent in its policy and programmes for the betterment of its citizens. Authorities’ approach to quality education should be centred on the eradication of corrupt practices. Almajiri Integrated Programme should be handled as introduced by president Goodluck’s Administration

The Rights of Prisoners in Nigeria and the Role of Prisons and Modern Penology

Prison system in Nigeria and elsewhere not only disables its inmates from their criminal pursuit but equally serves as an institution for their reform and rehabilitation into the society after their release. The system of imprisonment represents a curious combination of different objectives of punishment. The attitude of society towards prisoners may vary according to the objects of imprisonment and social reaction to the crime. Whereas rigorous imprisonment and imposition of severe restriction on the prisoner signifies retribution or deterrence, a lesser restriction and control over him in the form of simple imprisonment means that he is considered to be only a deviant. The modern progressive view, however regards crime as a social disease and favours treatment of offenders through non-penal methods such as probation, parole, open jail etc. Whatever be the reaction of society to the crime, the lodging of criminals in prisons gives rise to several problems of correction, rehabilitation and reformation. It may equally constitute serious violation of prisoners’ rights as they are also human-not devoid of their rights

The Impact Of Environmental Degradation On Human Health And Its Relevance To The Right To Health Under International Law

When natural habitats are destroyed or natural resources are depleted the environment is degraded. Environmental degradation results from factors such as urbanisation, population growth, intensification of agriculture, rising energy use and transportation, climate change, pollutions arising from many sources such as technological activities. It is explored that as a result of the dynamic interplay of socio-economic factors and technological activities amongst many other factors, these have devastating consequences on human health. Thus environmental degradation consequences affect the health and the right to health of the people. Using the doctrinal method of research, we examine the confluence of environmental degradation and health from a rights perspective. An unhealthy environment possess health hazards consequently a violation of the right to health. The article recommends that states’ obligation under international law to protect the right to health should be enforceable. Human beings are entitled to right to health even as the environment needs to be protected from activities which cause environmental degradation

Mental fatigue does not affect static balance under both single and dual task conditions in young adults

The ability to control balance and prevent falls while carrying out daily life activities may require a predominantly controlled (cognitive) or automatic processing depending on the balance challenge, age, or other factors. Consequently, this process may be affected by mental fatigue which has been shown to impair cognitive abilities. Controlling static balance in young adults is a relatively easy task that may proceed automatically with minimal cognitive input making it insusceptible to mental fatigue. To investigate this hypothesis, static single and dual task (while concurrently counting backward by seven) balance was assessed in 60 young adults (25.2 ± 2.4 years) before and after 45 min of Stroop task (mental fatigue condition) and watching documentary (control), presented in a randomized counterbalanced order on separate days. Moreover, because mental fatigue can occur due to task underload or overload, participants carried out two different Stroop tasks (i.e., all congruent, and mainly incongruent trials) on separate days in the mental fatigue condition. Results of the study revealed a significantly higher feeling of mental fatigue after the mental fatigue conditions compared to control (p 0.05) indicating lack of effect of mental fatigue on static balance in this population. Therefore, future studies investigating this phenomenon in occupational or sport settings in similar population should consider using more challenging balance tasks. © 2023, The Author(s)

Low admission serum albumin as prognostic determinant of 30-day case fatality and adverse functional outcome following acute ischemic stroke

Introduction: Over 80% of stroke deaths occur in low-income and middle-income regions of the world. Identification of predictors of mortality is vital so that prompt therapeutic measures could be instituted to improve outcome. Previous studies have identified factors such as stroke severity, stroke type, older age, impairment of consciousness and hyperglycaemia as predictors of mortality for acute stroke but mortality remain high among patients hospitalized for acute stroke. The study objective was to determine the association between admission serum albumin levels and short-term outcome following acute ischaemic stroke in Nigerians. Methods: Consecutive first-ever acute ischaemic stroke patients were prospectively enrolled between February 2009 and May 2010. Stroke severity at presentation was determined using National Institute of Heath Stroke Score (NIHSS). Admission serum chemistry including albumin, were measured. Patients were then followed up for 30 days and outcome measures applied at the end of the study were 30-day mortality and functional outcome using the Modified Rankin Scale (MRS) and graded as favourable(MRS 0-3) or unfavourable(MRS 4-6). Relationship between serum albumin and stroke outcome was determined. Results: 75 acute stroke cases were studied. Mean age was 57.68 ± 12.4 years. Outcome was favourable in 48% while 30-day case fatality was 17.3%. The mean age (61.13years) of those with poor outcome was significantly higher than those with favourable outcome. Mean serum albumin (3.03g/dL) of those with favourable outcome was also significantly higher than (2.08g/dL) of those with unfavourable outcome (p=0.0001). Patients that died had significantly lower serum albumin (1.66g/dl) than survivors (p=0.0001).Receiver operating characteristics curve for optimal cut off point of serum albumin to predict survival or death within 30 days revealed area under the cure (AUC) of 0.870, p-value 0.0001, 95% C/I=0.759-0.982. Serum albumin of 1.55g /dL has sensitivity of 100% and specificity of 61.5%. NIHSS and serum albumin were predictors of poor outcome using multiple regression. Conclusion: Low admission serum albumin was an independent determinant of poor outcome.Pan African Medical Journal 2013; 14:5