TAX REVENUE AND ECONOMIC DEVELOPMENT IN NIGERIA

The study was conducted to investigate the impact of tax revenue on the economic development in Nigeria with reference to time frame that spanned from 1994 to 2021. The study employed gross domestic product per capita as measures of economic development and considered petroleum profit tax, value-added tax and custom and excise duty as tax revenue sources. also using inflation as the mediating variable Secondary data was employed from the annual report and repository of the Central Bank of Nigeria, the federal inland revenue services online report. The employed data analysis techniques in the study are the Stationarity, Autoregressive Distributive Lag, the stepwise, and the Granger Causality tests. The study observed mixed stationarity at level and first difference. In the long run, it was observed that only the immediate past value of petroleum profit tax revenue per capita, had a valuable influence on the economic development. Inflation rate was observed to positively and significantly moderate the relationship between tax revenue and economic development in Nigeria. The study therefore concludes that that tax revenue had selective effect on economic development in Nigeria. Based on these findings, the study recommended, among others that tax authorities should encourage individuals to pay tax so as to improve the growth of the economy which the companies would benefit from, Tax holidays or incentives should be given to companies and institutions and individuals who have been compliant to tax payment

TAX REVENUE AND NIGERIAN ECONOMIC DEVELOPMENT (1994-2021)

Motivated by the rising budget deficit in Nigeria and the need for reinforced revenue sources in Nigeria, the study examined the implication of tax revenue on economic development in Nigeria over the period of 1994-2021. The study employed the human development index as measures of economic development and considered personal income tax, company income tax and value-added taxas tax revenue sources and inflation as mediating variable. Secondary data was employed from the annual report and repository of the Central Bank of Nigeria, the federal inland revenue services online report. The employed data analysis techniques in the study are the Stationarity, Autoregressive Distributive Lag, the stepwise, and the Granger Causality tests. The study observed mixed stationarity at level and first difference. In the long run, it was observed that only the immediate past value of personal income tax revenue per capita and company income tax revenue per capita had a valuable influence on the economic development. Inflation rate was observed to positively and significantly moderate the relationship between tax revenue and economic development in Nigeria. The study therefore concludes that that tax revenue has a selective effect on economic development in Nigeria.  and recommended among others that; There should be a more effective supervision of the tax revenue by the tax regulatory authorities

The impact of advocacy and community mobilization on the utilization of health services at the Comprehensive Health Centre, Gindiri.

Primary Health Care facilities provide promotive, preventive, curative and rehabilitative services to a community. They may be well built and equipped with adequate resources but grossly underutilized due to several factors. Health records at the Comprehensive Health Centre Gindiri for 2005 were compared with those of 2007 after a wellcoordinated advocacy and mobilization programme in that community. The results show that the total out patient attendance in 2007 increased by 220.6% when compared to that of 2005. 293 patients were admitted into the wards in 2005 compared to 813 in 2007(277%). There was no surgery carried out in the whole of 2005, whereas in 2007 there were 98 surgeries. Advocacy and community mobilization could be important factors in the utilization of primary health service

Gendering the careers of young professionals: some early findings from a longitudinal study. in Organizing/theorizing: developments in organization theory and practice

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales

Best practices in heterotrophic high-cell-density microalgal processes: achievements, potential and possible limitations

Microalgae of numerous heterotrophic genera (obligate or facultative) exhibit considerable metabolic versatility and flexibility but are currently underexploited in the biotechnological manufacturing of known plant-derived compounds, novel high-value biomolecules or enriched biomass. Highly efficient production of microalgal biomass without the need for light is now feasible in inexpensive, well-defined mineral medium, typically supplemented with glucose. Cell densities of more than 100 g l−1 cell dry weight have been achieved with Chlorella, Crypthecodinium and Galdieria species while controlling the addition of organic sources of carbon and energy in fedbatch mode. The ability of microalgae to adapt their metabolism to varying culture conditions provides opportunities to modify, control and thereby maximise the formation of targeted compounds with non-recombinant microalgae. This review outlines the critical aspects of cultivation technology and current best practices in the heterotrophic high-cell-density cultivation of microalgae. The primary topics include (1) the characteristics of microalgae that make them suitable for heterotrophic cultivation, (2) the appropriate chemical composition of mineral growth media, (3) the different strategies for fedbatch cultivations and (4) the principles behind the customisation of biomass composition. The review confirms that, although fundamental knowledge is now available, the development of efficient, economically feasible large-scale bioprocesses remains an obstacle to the commercialisation of this promising technology

Organisationskultur. Eine Konkretisierung aus systemtheoretischer Perspektive

Kühl S. Organisationskultur. Eine Konkretisierung aus systemtheoretischer Perspektive. Managementforschung. 2018;28(1):7-35.Die Bestimmung des Verhältnisses von Informalität und Organisationskultur bereitet in der Organisationstheorie Schwierigkeiten. Das liegt daran, dass der Begriff Informalität häufig stillschweigend durch den Begriff der Organisationskultur ersetzt wurde, ohne dass dafür eine präzise, abgrenzungsscharfe Definition vorgenommen worden wäre. Unter Rückgriff auf Überlegungen von Dario Rodríguez argumentiert dieser Artikel, dass die beiden Begriffe Organisationskultur und Informalität das gleiche Phänomen bezeichnen: die nichtentschiedenen Entscheidungsprämissen einer Organisation. Dabei wird systematisch zwischen „unentscheidbaren Entscheidungsprämissen“ und „prinzipiell entscheidbaren, aber nicht entschiedenen Entscheidungsprämissen“ unterschieden. Es wird gezeigt, wie sich mit einer präzisen Bestimmung über das Konzept der Entscheidungsprämissen Ordnung in die „wilden Merkmallisten“ der Literatur sowohl über Informalität als auch Organisationskultur bringen lässt und empirische Phänomene genauer erfasst werden können