An Empirical Analysis of the Buoyancy and Elasticity of Tax in Nigeria

Many countries in the world have greatly sponsored their government expenditures with the aid of tax revenue, and owe their developments to this internally generated revenue. The rate of increase depends on the elasticity and buoyancy of tax and it is on this premise that, this study investigated the elasticity and buoyancy of tax in an attempt to ascertain its flexibility and hence the possibility of increasing the tax base in Nigeria. The results of the study therefore suggest that aggregate revenue is relatively elastic and significantly buoyant according to the 2004 tax reforms. And the results of the four major taxes tested showed that only PPT was found to be relatively elastic while VAT, CED and CID were relatively inelastic. However the results further suggest that, while VAT and CIT are not significantly buoyant according to the 2004 tax reforms, PPT and CED are significantly buoyant. Finally, the study used the 2005 structural break to establish that aggregate tax revenue dropped significantly after the boom period. The study therefore concludes that tax in Nigeria is relatively flexible with respect to growth and therefore more could be done to increase it. Keywords: Tax, tax reform, elasticity, buoyancy, Nigeria

Organic Matter and Heavy Metals Leachate Effect on Soils of Selected Dumpsites in Selected North Central States of Nigeria

This research was conducted to assess the presence  of some heavy metals Chromium (Cr), Iron (Fe), Copper (Cu), Manganese (Mn), Lead (Pb), Zinc (Zn) and Aluminum (Al) in municipal solid waste dumps. Heavy metals in the soils were determined at varying depths of 0-5cm, 5-15cm and 15-30cm to assess the extent of pollution and the effects of pH and organic matter in the soil. Heavy metals concentrations were analysed using Atomic Absorption Spectrophotometer. The results revealed a significant difference (p < 0.05) in the concentrations of heavy metals across varying depth at the dumpsites when compared with control points in the same location. Mn had the highest mean 131.22 ± 25.98 mgkg-1 followed by Fe, which is 69 ± 11.02 mgkg-1 at the dumpsites. Mean concentration of all the Heavy metals investigated at the various dumpsites studied were significantly higher than at the control point and below the maximum standard levels set by FAO and WHO for agricultural soils. Result of particle distribution indicated higher sand content (> 80.0%) and lower clay and silt contents in both dumpsite and control site which implies the ease of movement of dissolved metals in the soil environment. Organic Matter (OM) content at dumpsites was observed to be slightly higher than at the control sites. The data also signifies that as pH decreases and %OM decreases the concentration of these heavy metals decreases down the soil profile. It is, therefore, concluded that accumulation of heavy metals in depth was highly correlated with pH and organic matter content

The effect of follicular fluid hormones on oocyte recovery after ovarian stimulation: FSH level predicts oocyte recovery.

BackgroundOvarian stimulation for assisted reproductive technology (ART) overcomes the physiologic process to develop a single dominant follicle. However, following stimulation, egg recovery rates are not 100%. The objective of this study is to determine if the follicular fluid hormonal environment is associated with oocyte recovery.MethodsThis is a prospective study involving patients undergoing ART by standard ovarian stimulation protocols at an urban academic medical center. A total of 143 follicular fluid aspirates were collected from 80 patients. Concentrations of FSH, hCG, estradiol, progesterone, testosterone and prolactin were determined. A multivariable regression analysis was used to investigate the relationship between the follicular fluid hormones and oocyte recovery.ResultsIntrafollicular FSH was significantly associated with oocyte recovery after adjustment for hCG (Adjusted odds ratio (AOR) = 1.21, 95%CI 1.03-1.42). The hCG concentration alone, in the range tested, did not impact the odds of oocyte recovery (AOR = 0.99, 95%CI 0.93-1.07). Estradiol was significantly associated with oocyte recovery (AOR = 0.98, 95% CI 0.96-0.99). After adjustment for progesterone, the strength of association between FSH and oocyte recovery increased (AOR = 1.84, 95%CI 1.45-2.34).ConclusionThe relationship between FSH and oocyte recovery is significant and appears to work through mechanisms independent of the sex hormones. FSH may be important for the physiologic event of separation of the cumulus-oocyte complex from the follicle wall, thereby influencing oocyte recovery. Current methods for inducing the final stages of oocyte maturation, with hCG administration alone, may not be optimal. Modifications of treatment protocols utilizing additional FSH may enhance oocyte recovery

Anthropometric design of furniture for use in tertiary institutions in Abeokuta, South-western Nigeria

Students sit for most of the time on school furniturein the classroom. However, the design of schoolfurniture in Nigeria using the anthropometric dataof the users has yet to be given adequate attention.This study was carried out to obtainanthropometric data of students in higherinstitutions of learning in Nigeria for the design ofergonomics chairs and tables for use by students inthose institutions. Seven hundred and twenty (720)students in three selected institutions participatedin the study. Various body dimensions (sittingelbow height, shoulder height, knee height,popliteal height, buttock-popliteal length, statureand body weight) of the students were measuredusing standard anthropometer and 5 th, 50th, and95 th percentiles of the data obtained werecomputed using a SPSS 16.0 statistical package.The existing furniture dimensions in the selectedinstitutions were also measured. Based on theobtained anthropometric data, this paper proposesfurniture design dimensions for seat height, seatdepth, seat width, backrest height (upper), armrestand desk height for students in the selected tertiaryinstitutions. The present study may be a pointer tothe effect that in the design of tables and chairs foruse in higher institutions, the anthropometric dataof the Nigerian students were not considered. It ishereby recommended that similar study should becarried out in other sections of the country

Istraživanje zadovoljstva pacijenata radiološkim uslugama u javnim i privatnim zdravstvenim ustanovama u saveznoj državi Kano

Background: Patient satisfaction is the extent to which the patients feel that their needs and expectations are being met by the service provider. The survey of patient satisfaction with health care services is a growing concept in Nigeria, where study on this subject is just beginning to develop. Objective: The aim of this study was to compare the patients’ satisfaction level with radiological services and to identify the factors that may account for the differences in their satisfaction between a public and a private health facility in Kano state Nigeria. Method: The study was a cross-sectional prospective survey that targeted patients who visited radiology departments. Data was collected using a 43 item self-completion questionnaire designed in line with the objectives of the study. The data were categorized into groups and analysed using a statistical package for social sciences version 20.0, where descriptive statistics such as the percentages and frequencies were generated and tabulated. A chi-square test was used to test for the differences in the patients’ satisfactory level at (p<0.05). Results: The results showed that 60.7% (n=85) were female while 39.3% (n=55) were male, 52.2% (n=47) of the respondents from the public hospital were dissatisfied, while 47.8% (n=43) were satisfied. At the private hospital, only 20% (n=10) were dissatisfied, while 80% (n=40) were satisfied with the radiological services received. The type of health facility and patients’ satisfaction was found to be statistically significant at (p<0.05). Conclusion: The patients in the private health facility of the study were more satisfied than those at the public health facility because of prompt attention given to them immediately after arrival, immediate collection of their radiological reports, and high ergonometric environment provided by the hospital staff.Uvod: Zadovoljstvo pacijenta jest predodžba pacijenta o stupnju u kojem određeni pružatelj zdravstvene usluge zadovoljava njegove zahtjeve i očekivanja. Ispitivanje zadovoljstva pacijenata zdravstvenim uslugama sve više dobiva na važnosti u Nigeriji, gdje se ta tema tek počinje proučavati. Cilj: Cilj je ovog istraživanja bio usporediti zadovoljstvo pacijenata radiološkim uslugama te izdvojiti čimbenike koji mogu objasniti razlike između zadovoljstva pacijenata javnim i privatnim zdravstvenim ustanovama u saveznoj državi Kano u Nigeriji. Postupak: Ovo je prospektivno presječno istraživanje proučilo odgovore pacijenata koji su posjetili odjele za radiologiju. Podaci su prikupljeni s pomoću upitnika s 43 pitanja oblikovanog u skladu s ciljevima istraživanja. Podaci su grupirani i analizirani primjenom statističkog programa za društvene znanosti verzije 20.0 kojim se opisne statistike poput postotaka i frekvencija generiraju i tabuliraju. Hi-kvadrat test primijenjen je kako bi se ispitale razlike u razini zadovoljstva pacijenata (p < 0,05). Rezultati: Rezultati su pokazali da je 60,7 % (n = 85) ispitanika bilo ženskog spola, a 39,3 % muškog. Nezadovoljno je bilo 52,2 % (n = 47) pacijenata javne bolnice, dok je 47,8 % (n = 43) bilo zadovoljno. U privatnoj je bolnici samo 20 % (n = 10) ispitanika bilo nezadovoljno, dok je 80 % (n = 40) bilo zadovoljno radiološkim uslugama. Ustanovljeno je kako su vrsta zdravstvene ustanove i zadovoljstvo pacijenata statistički značajni (p < 0,05). Zaključak: Pacijenti privatne zdravstvene ustanove bili su zadovoljniji od onih u javnoj zdravstvenoj ustanovi zbog brzine kojom im je pružena pažnja nakon dolaska, brzine kojom su im izdani radiološki nalazi te visokog stupnja ergonometrijskog okruženja koje im je osiguralo bolničko osoblje

Istraživanje zadovoljstva pacijenata radiološkim uslugama u javnim i privatnim zdravstvenim ustanovama u saveznoj državi Kano

Background: Patient satisfaction is the extent to which the patients feel that their needs and expectations are being met by the service provider. The survey of patient satisfaction with health care services is a growing concept in Nigeria, where study on this subject is just beginning to develop. Objective: The aim of this study was to compare the patients’ satisfaction level with radiological services and to identify the factors that may account for the differences in their satisfaction between a public and a private health facility in Kano state Nigeria. Method: The study was a cross-sectional prospective survey that targeted patients who visited radiology departments. Data was collected using a 43 item self-completion questionnaire designed in line with the objectives of the study. The data were categorized into groups and analysed using a statistical package for social sciences version 20.0, where descriptive statistics such as the percentages and frequencies were generated and tabulated. A chi-square test was used to test for the differences in the patients’ satisfactory level at (p<0.05). Results: The results showed that 60.7% (n=85) were female while 39.3% (n=55) were male, 52.2% (n=47) of the respondents from the public hospital were dissatisfied, while 47.8% (n=43) were satisfied. At the private hospital, only 20% (n=10) were dissatisfied, while 80% (n=40) were satisfied with the radiological services received. The type of health facility and patients’ satisfaction was found to be statistically significant at (p<0.05). Conclusion: The patients in the private health facility of the study were more satisfied than those at the public health facility because of prompt attention given to them immediately after arrival, immediate collection of their radiological reports, and high ergonometric environment provided by the hospital staff.Uvod: Zadovoljstvo pacijenta jest predodžba pacijenta o stupnju u kojem određeni pružatelj zdravstvene usluge zadovoljava njegove zahtjeve i očekivanja. Ispitivanje zadovoljstva pacijenata zdravstvenim uslugama sve više dobiva na važnosti u Nigeriji, gdje se ta tema tek počinje proučavati. Cilj: Cilj je ovog istraživanja bio usporediti zadovoljstvo pacijenata radiološkim uslugama te izdvojiti čimbenike koji mogu objasniti razlike između zadovoljstva pacijenata javnim i privatnim zdravstvenim ustanovama u saveznoj državi Kano u Nigeriji. Postupak: Ovo je prospektivno presječno istraživanje proučilo odgovore pacijenata koji su posjetili odjele za radiologiju. Podaci su prikupljeni s pomoću upitnika s 43 pitanja oblikovanog u skladu s ciljevima istraživanja. Podaci su grupirani i analizirani primjenom statističkog programa za društvene znanosti verzije 20.0 kojim se opisne statistike poput postotaka i frekvencija generiraju i tabuliraju. Hi-kvadrat test primijenjen je kako bi se ispitale razlike u razini zadovoljstva pacijenata (p < 0,05). Rezultati: Rezultati su pokazali da je 60,7 % (n = 85) ispitanika bilo ženskog spola, a 39,3 % muškog. Nezadovoljno je bilo 52,2 % (n = 47) pacijenata javne bolnice, dok je 47,8 % (n = 43) bilo zadovoljno. U privatnoj je bolnici samo 20 % (n = 10) ispitanika bilo nezadovoljno, dok je 80 % (n = 40) bilo zadovoljno radiološkim uslugama. Ustanovljeno je kako su vrsta zdravstvene ustanove i zadovoljstvo pacijenata statistički značajni (p < 0,05). Zaključak: Pacijenti privatne zdravstvene ustanove bili su zadovoljniji od onih u javnoj zdravstvenoj ustanovi zbog brzine kojom im je pružena pažnja nakon dolaska, brzine kojom su im izdani radiološki nalazi te visokog stupnja ergonometrijskog okruženja koje im je osiguralo bolničko osoblje

Power Generation from Melon Seed Husk Biochar Using Fuel Cell

Melon seed husk (MSH) biochar was used in a single cell direct carbon fuel cell (DCFC) as an alternative biofuel. The DCFCs belong to a generation of energy conversion devices that are characterised with higher efficiencies, lower emission of pollutants and MSH biochar as the fuel. Several analytical techniques (proximate, ultimate and thermo-chemical analysis) were employed to analyse the characteristics of the biomass fuel, their effects on the cell’s performance, and the electrochemical reactions between the fuel and the electrolyte in the system. High carbon content and calorific values are some of the parameters responsible for good performances. The performance of a lab-scale DCFC made of ceramic tubes using molten carbonate electrolyte was investigated. Binary carbonates mixture (Na2CO3-K2CO3, 38-62 mol.%) was used as electrolyte and the waste MSH carbonised at 450oC as biofuel. A practical evaluation of the fuel used in the DCFC system was conducted, for varying temperature of 100 - 800oC. The maximum open circuit voltage (OCV) was 0.71 V. With an applied load resistance and active surface area of 5.73 cm2 the maximum power density was 5.50 mWcm-2 and the current density was 29.67 mAcm-2 at 800oC

Effect of protonation state and N-acetylation of chitosan on its interaction with xanthan gum: a molecular dynamics simulation study

Hydrophilic matrices composed of chitosan (CS) and xanthan gum (XG) complexes are of pharmaceutical interest in relation to drug delivery due to their ability to control the release of active ingredients. Molecular dynamics simulations (MDs) have been performed in order to obtain information pertaining to the effect of the state of protonation and degree of N-acetylation (DA) on the molecular conformation of chitosan and its ability to interact with xanthan gum in aqueous solutions. The conformational flexibility of CS was found to be highly dependent on its state of protonation. Upon complexation with XG, a substantial restriction in free rotation around the glycosidic bond was noticed in protonated CS dimers regardless of their DA, whereas deprotonated molecules preserved their free mobility. Calculated values for the free energy of binding between CS and XG revealed the dominant contribution of electrostatic forces on the formation of complexes and that the most stable complexes were formed when CS was at least half-protonated and the DA was ≤50%. The results obtained provide an insight into the main factors governing the interaction between CS and XG, such that they can be manipulated accordingly to produce complexes with the desired controlled-release effect

Evaluation of Health Education Intervention on Safe Immunization Injection among Health Workers in Ilorin, Nigeria

Background: Vaccination is expected to be a safe medical intervention that will not lead to harm. Part of this expectation arises because vaccines are routinely given to healthy children. However, reports have shown that about one-third of all vaccination injections are unsafe partly due to poor knowledge and skills of health workers on injection safety. Method: At the pre-intervention stage of this study, semi-structured questionnaires were administered to 102 consenting staff and observational checklist was completed for each of the 13 static immunization centres in the study area. In the intervention stage, the subjects were grouped into case group (50 subjects who had health education intervention given) and the control (52 subjects who were not given health education). While at the post-intervention stage, questionnaires and observational checklist similar to what was used at the pre-intervention stage were administered to both the case and the control groups. Results: Most of the subjects 82(80.4%) had poor knowledge of safe immunization injection technique and were not aware of any policy on injection safety. Injection abscess was the main health hazard of unsafe injection reported by majority 71(69.6%) of the subjects while few of them, 10(9.8%), mentioned needle prick as a health hazard. About two-thirds of them 69(67.6%) felt that open burning is the ideal method of disposal of injection waste, while the actual methods of disposal commonly practiced in most health facilities was open burning 49(48%). Post-intervention results showed that subjects in the case group had better knowledge of injection safety than those in the control especially on issues like what constitute safe injection; injection safety policy, handling and disposal of injection waste and these were statistically significant (p &lt; 0.05). Also, there was remarkable improvement on injection safety practices in health facilities of the case group than was observed in the control, but these were not statistically significant except in the area of single use of syringe for each patient. Conclusion: Health education in the form of training on basic concept of injection safety for health workers is an effective strategy in promoting safe immunization injection at the health facility level.Introduction : Comme on doit s'y attendre, la vaccination doit \ueatre une intervention m\ue9dicale sans danger qui ne va pas faire du mal \ue0 l'homme. C'est en partie du au fait que des vaccines sont administr\ue9es syst\ue9matiquement aux enfants en bonne sant\ue9. Toutefois, des rapports avaient montr\ue9s qu' environ le tiers de tous les piqures des vaccinations sont dangereux en partie attribuable au mauvaise connaissance et habilet\ue9 des inspecteurs de la sant\ue9 sur une injection sans danger. M\ue9thode : Au niveau pr\ue9-intervention de cette \ue9tude, des questionnaires demi structur\ue9s ont \ue9t\ue9 administr\ue9s aux 102 personnel volontaires et une liste r\ue9capitulative et observationnelle a \ue9t\ue9 remplie pour chacun des 13 centres d'immunisation stactics dans la r\ue9gion d'\ue9tude. Dans le stade de l'intervention, les sujets ont \ue9t\ue9 divis\ue9s en groupe de cas (50 sujets qui avaient subi un enseignement d'intervention de la sant\ue9) et le groupe t\ue9moin (52 sujets qui n'avaient pas eu l'enseignement de la sant\ue9). Au cours d'\ue9tape post-intervention, des questionnaires et une liste r\ue9capitulative observationnelle semblable au celle dont on avait utilis\ue9 dans le niveau pr\ue9-interventionnel ont \ue9t\ue9 administr\ue9s chez les deux groupes. R\ue9sultats: La plupart de sujets 82 soit 80,4% avaient mauvaise connaissance sur la m\ue9thode du vaccin d'immunisation sans danger et ils ne savaient pas aucune politique sur l'injection de s\ue9curit\ue9. Abc\ue8s \ue0 travers l'injection \ue9tait le risque majeur pour la sant\ue9 de l'injection sans danger rapport\ue9 par la majorit\ue9 71(69,6%) des sujets tandis que peu parmi eux 10(9,8%) ont mention\ue9 la piqure d'aiguille comme un risque pour la sant\ue9. Environ deux tiers d'entre eux 69(67,6%) avaient l'impression que combustion ouverte est la m\ue9thode id\ue9ale de la mise au rebut des d\ue9chets/ordures de l'injection, tandis que la m\ue9thode v\ue9ritable de la mise au rebut le plus ordinairement utilis\ue9e dans la majorit\ue9 des centres hospitaliers \ue9tait la combustion ouverte 49 (48%). Des r\ue9sultats postinterventionels avaient montr\ue9 que des sujets dans le groupe t\ue9moin en particulier sur les probl\ue8mes comme ; qu'est ce qui constitue l'injection sans danger ? La politique sur la s\ue9curit\ue9 de l'injection, maniement et la mise en rebut des ordures des injections et tous sont statisquement importants (P&lt;0,05). De plus, il y avait une am\ue9lioration remarquable sur la pratique de l'injection sans danger dans les centres hospitalier de groupe de cas plus qu' \ue9tait not\ue9 dans le groupe t\ue9moin, mais ils ne sont pas statisquement importants \ue0 l'exception de la zone o\uf9 on utilise une seule seringue pour chaque patient. Conclusion: L'enseignement sur la sant\ue9 dans la forme d'une formation sur la conception de base sur l'injection sans danger pour les inspecteurs de la sant\ue9 est une strat\ue9gie efficace dans le progr\ue8s et dans l'am\ue9lioration de l'injection d'immunisation sans danger au niveau du centre h\uf4pitalier