2,560 research outputs found

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

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    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

    An Approach to Reaeration Coefficient Modeling in Local Surface Water Quality Monitoring

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    Reaeration coefficient (k2) for River Atuwara, Ogun State, Nigeria was calculated from dissolved oxygen and biochemical oxygen demand data collected over period of 3 months covering the two prevailing climatic seasons in the country. Both the Akaike and Bayesian information criteria were used in the selection and analysis of ten models to identify the most suitable reaeration coefficient (k2) model for Atuwara River. Models that passed the confidence limit were subjected to model evaluation using measures of agreement between observed and predicted data such as percent bias, Nash–Sutcliffe efficiency, and root mean square observation standard deviation ratio. The used approach yield better results than empirical models developed for local conditions while it is also useful in conserving scarce resources

    An Approach to Reaeration Coefficient Modeling in Local Surface Water Quality Monitoring

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    Reaeration coefficient (k2) for River Atuwara, Ogun State, Nigeria was calculated from dissolved oxygen and biochemical oxygen demand data collected over period of 3 months covering the two prevailing climatic seasons in the country. Both the Akaike and Bayesian information criteria were used in the selection and analysis of ten models to identify the most suitable reaeration coefficient (k2) model for Atuwara River. Models that passed the confidence limit were subjected to model evaluation using measures of agreement between observed and predicted data such as percent bias, Nash–Sutcliffe efficiency, and root mean square observation standard deviation ratio. The used approach yield better results than empirical models developed for local conditions while it is also useful in conserving scarce resources

    Effects of Soil Properties and Operational Variables on the Compactibility of a Sandy Loam Soil

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    The evaluation of an empirical equation for the determination of degree of compaction of a sandy loam soil was carried out using seven soil physical properties and four compaction operational variables. The soil used was obtained from a borrow pit in Gombe. Five levels of compactive effort, E/A, using a drop-weight type compactor varying from 107.91 to 539.55 Nm was used to compact each of seven pairs of embankment and slice thicknesses (Z, z respectively) with Z varying from 210 to 450 mm and z from 30 to 210 mm. The developed empirical equation, π1 = Gπ2k in which π1 is the dimensionless degree of compaction and π2 is a dimensionless combination of the soil properties and the compaction operational variables, has a very high coefficient of determination, r2 varying from 98.8% to 98.9%. G and k are each polynomial functions of compactive effort per loading, eL. that is, G = αGeL2+ÎČG eL + λG and k=αkeL2+ÎČkeL+ λk. The values of the respective α, ÎČ and λ are highly statistically significant at 99.95 confidence level. The “dependent” variables (G and k) are highly correlated at 99.95% confidence level of statistical significance with the “independent” variable (eL). The multivariate expression of the degree of compaction obtained in this study shows that compaction depends, not only on cumulative compactive effort, E/A, but also on the compactive effort per loading (eL), embankment and slice thicknesses (Z and z respectively) as well as on easy-to-measure soil properties (i.e. soil texture, soil uniformity coefficient, antecedent soil moisture and antecedent bulk density)

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

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    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

    Epidemiological analysis of spatially misaligned data: a case of highly pathogenic avian influenza virus outbreak in Nigeria

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    This research is focused on the epidemiological analysis of the transmission of the highly pathogenic avian influenza (HPAI) H5N1 virus outbreak in Nigeria. The data included 145 outbreaks together with the locations of the infected farms and the date of confirmation of infection. In order to investigate the environmental conditions that favoured the transmission and spread of the virus, weather stations were realigned with the locations of the infected farms. The spatial Kolmogorov–Smirnov test for complete spatial randomness rejects the null hypothesis of constant intensity (P < 0·0001). Preliminary exploratory analysis showed an increase in the incidence of H5N1 virus at farms located at high altitude. Results from the Poisson log-linear conditional intensity function identified temperature (−0·9601) and wind speed (0·6239) as the ecological factors that influence the intensity of transmission of the H5N1 virus. The model also includes distance from the first outbreak (−0·9175) with an Akaike’s Information Criterion of −103·87. Our analysis using a point process model showed that geographical heterogeneity, seasonal effects, temperature, wind as well as proximity to the first outbreak are very important components of spread and transmission of HPAI H5N1.Web of Scienc

    Position and Trajectory Tracking Control for the Ball and Plate System using Mixed Sensitivity Problem

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    This paper presents the position and trajectory tracking control scheme for the ball and plate system (BPS) using the double feedback loop structure (a loop within a loop) for effective control of the system. The inner loop was designed using linear algebraic method by solving a set of Diophantine equations. The outer inner loop was designed using   sensitivity approach. Simulation results showed that the plate was stabilized at 0.3546 seconds, and the ball was able to settle at 1.7087 seconds, when given a circular trajectory of radius 0.4 m with an angular frequency of 1.57 rad/sec, with a trajectory tracking error of 0.0095 m, which shows that the controllers have adaptability, strong robustness and control performance for the ball and plate system.           
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