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

Secondary School Students’ Text Possession, Attitude to English Language Learning and Home Background as Factors Affecting Their Learning of English Language

The English language enjoys a high status in Nigeria. In the school system, English is a compulsory subject from the upper primary school level onwards. However, it has been observed that students perform poorly in the subject. Several reasons have been adduced for this. While previous studies have focused on several learner factors, a few empirical studies exist on students’ attitude to learning English Language, students’ home background and students’ possession of recommended English Language textbooks. Against this background, this study investigated students’ text possession, attitude to English Language learning and home background as factors affecting the learning of English Language. The study adopted the descriptive survey research design. The sample comprised 333 senior secondary school students in Benin City. Three research questions were raised. Data were collected using an instrument titled ‘Text Possession, Attitude and Home Background Questionnaire’ (TPAHQ, r= .74). Results revealed that students have positive attitudes toward the learning of English Language and an enabling home background for the effective learning of English Language. In addition, students do not possess the recommended English Language textbooks. It is recommended that teachers should use engaging teaching methods to sustain the positive attitudes students have towards learning English Language. Similarly, parents should continue to ensure that their homes are conducive to effective learning. Finally, textbooks should be made available for students. Keywords: Text possession, Attitude to English Language, Home background, English Language learning DOI: 10.7176/JEP/12-24-11 Publication date:August 31st 202

Utilisation of alicyclic compounds by soil bacteria

Alicyclic compounds are recalcitrant hydrocarbons, they are a major component of crude oil and their fraction in the oil may be as high as 37%. They are used as industrial chemicals and are obtained via extraction from petroleum or by synthesis. A number of alicyclic compounds are, in addition to the petrogenic source, continually synthesized biologically as constituents of plants and microorganisms. Despite the wide occurrence of these compounds in nature, very little works had been carried out on their utilization by microorganisms. Species of Pseudomonas, Acinetobacter, Arthrobacter and Nocardia able to utilize cyclohexanone as sole carbon source were isolated from soil by enrichment technique. The isolates also grew on cyclohexanol, succinic and acetic acids as sole carbon sources. DNA profiles of the organisms did not reveal the presence of any plasmid. Growth in acriflavin-supplemented broth did not result in loss of ability to utilize the compounds. The genetic control of alicyclic metabolism in these organisms appeared to be chromosomal in nature. [Nature and Science. 2006;4(3):65-68]

Ergo-effects of designed school furniture and sitting positions on students behaviour and Musculo-Skeletal Disorder in Nigerian tertiary institutions

Improper design of school furniture is one of the contributing factors to back pain among students as indicated in some studies. In the case of designing school furniture where sitting constitutes a considerable time in the school, seat becomes important for comfort. This study is carried out in three selected institutions in Nigeria to determine level of musculoskeletal disorder in students’ and the furniture that they use. 720 questionnaires with 240 students (120 boys and 120 girls) drawn from each participating institutions were administered and 675 responses were received. The results show that the number of students having MSD, accounted for 93.75%. However, the distributions of pain in the body parts in each school were different. The musculoskeletal pain, mostly concentrated on neck, right shoulders right elbow right wrist right hand, upper back and lower back. The result also reveals that most of the students are sitting on chairs with seat that are too high and too deep or too shallow and of tables that are too high. However, it is recommended that further study on effect of designed school furniture and sitting position in larger sample of students’ representative in Nigeria tertiary institutions should be carried out in order to reduce the effect of body pains

Deployment of Information Communication Technology (ICT) for Effective Security Management in Nigerian Educational System

The educational institutions require various resources for the implementation of their programme. Information communication technology have been adopted as one of such greatest resources for effective school administration, supervision, planning and security. Many developed countries across the world have deployed ICT for school security. However, in Nigeria, with the rate of educational institutions attack by Bandits, insurgents and Boko haram, many scholars have called on the government to deploy ICT for security management in the country especially in the educational institutions. This paper examined the deployment of ICT for effective schools management. ICT facilities that can be deployed and the challenges hindering effective deployment of ICT for effective schools management in Nigeria. The paper concluded that making some recommendations for sustainable ICT deployment for school security management in Nigeria. Secondary data were used to support the various points raised in the paper. The secondary data were sourced from print and online published and unpublished papers