Taxation Alternative Source of Revenue in Nigeria: A Domineering Evidence of Petroleum Profit Tax

The study firstly, theoretically unveiled militating factors bedevilling and denying Nigerian government revenue from the taxation. Some of these factors are free rider problem, the vicious circle of negligence, the monster called corruption, terrorists and militancy, rich tax dodgers, ‘oso’ tax and others. Secondly, data were collected through the secondary source for the period of 12yrs (2004-2015). The regression analysis results indicate an overall statistical significant relationship between tax income and total revenue. Notwithstanding the overall statistical significance that exists between the tax revenue and total revenue, Petroleum Profit Tax (PPT) was the only predictor that was statistically significant which proves domineering and dependence on oil revenue. Corporate Income tax, Value Added Tax, Customs Excise Duty and Education Tax were insignificant. I attribute this to low tax collection mechanisms, poor workforce coupled with other factors. However, Ogun State and other four states showed real evidence of reasonable reliance on taxation as an alternative source of revenue to finance public projects. To overcome the present fall in revenue generation, we recommended certain actions to be taken to improve the system for a better result. Keywords: Taxation, Free rider problem, the Vicious circle of negligence, Revenue generation, Poor Collection Mechanism, Corruption in Nigeri

Investigation of Adsorption of Tetraoxosulphate (I) ions by Some Agricultural Soils in Akwa Ibom State, South-South igeria

Communication in Physical Sciences 2020, 5(2): 73-82 Authors: S. A. Odoemelam, I. U. Umoren, M. . Ogbuagu. Received 05 March 2020/Accepted 12 April 2020 Knowledge of adsorption capacity of different soils for sulphate ions is essential because it provide information on several background factors such as leaching, nutrient availability and others. In the light of this, we conducted a study to investigate the adsorption capacity of some selected agricultural soils (in Akwa Ibom State, Nigeria) for sulphate ions. Soil samples were collected from some agricultural zones spread within the state. Physicochemical properties of the soil were analysed using recommended methods while adsorption study was conducted using the batch adsorption experiment. Physicochemical properties of the soils were also determined. Maximum concentrations of SO42- (mg/g) adsorbed by the five soils were 2260, 2245, 2160, 2110 and 1950 mg/g respectively. The Langmuir isotherms best fitted adsorption of sulphate ions by soils in some locations while Temkin and Van Huay isotherm best described sulphate ion adsorption in other locations. Pearson correlation analysis indicated that the Langmuir sorption maxima, Qmax, correlated negatively with available NO3- (r = 0.769) but showed very strong positive correlation with silt (r = 0.840, P<0.05) and amorphous Al2O3 (r = 0.644), available NO3– (r = 0.776).  References Adams, W. A., Gafoor, S. N. and Karim, M. I. (1987). Composition and properties of poorly ordered minerals in Welsh soils. . Phosphate adsorption and reactivity towards NaF solution. Journal of Soil Science, 38, pp. 95 103 Anderson, J. M. Ingram, J. S. I. (1993). Tropical Soil Biology and Fertility: A Handbook of Methods. 2nd ed. CAB International, Aberystwyth, UK, 221. Bhogal, N. S., Choudhary, K. C. Sakal, R. (1996). Kinetics of sulphate adsorption in calcareous soil. Journal of Indian Society of Soil Science, 44, pp. 70 73. Day, P. R. (1965). Particle Fractionation and Particle-size Analysis. In: Methods of Soil Analysis, Part 1. C. A. Black (d). American Society of Agronomy, Madison, pp. 545 567. Dolui, A. K. Nandi, S. (1989). Adsorption and desorption of sulphate in some soils of West Bengal. Proceeding of the Indian Natural Science Academy 5, 6, pp. 483-488. Eddy, N. O. (2009). Modeling of the adsorption of Zn2+ from aqueous solution by modified and unmodified Cyperus esculentus shell. Electronic Journal of Environmental, Agriculture. & Food Chemistry 8, 11, pp. 1177-1185 Ekop, A. S. Eddy, N. O. (2010). Thermodynamic study on the adsorption of Pb2 and Cd2 from aqueous solution by human hair. E. Journal of Chemistry 7, 4, pp. 1296- 1303. Essien, N. B. and Eddy, N. O. (2015). Adsorption of lead and chromium ions from aqueous solution using Sorghum waste. International Journal of Engineering and Research, 3, 6, pp, 662-672 Fox, R. L. Kamprath, . J. (1970). Phosphate sorption isotherms for evaluating the phosphate requirements of soils. Soil Science Society of American Proceedings, 34, pp. 902 907. Fuller, R. D., David, M. B. Driscoll C. T. (1985). Sulphate adsorption relationships in forested Spodosols of the North-eastern USA. Soil Science Society of American Proceedings, 49, pp.1034 1040. Ghosh, G. K. Dash, N. R. (2012). Sulphate sorption-desorption characteristics of lateritic soild of West Bengal, India. International Journal of Plant, Animal and Environmental Sciences, 2,1, pp. 168-176. Goldberg, S. (2005). Equations and models describing adsorption processes in soils. In: Tabatabai, M. A, Sparks, D. L. (ds.). Chemical processes in soils. Madison: Soil Science Society of America,pp. 489-517. Gustafsson, J. P., Akram, M. Tiberg, C. (2015). Predicting sulphate adsorption/ desorption in forest soils: evaluation of an extended Freundlich equation. Chemosphere, 119, pp. 83 89. Haque, I. Walmsley, D. (1973). Adsorption and desorption of sulphate in some soils of the West Indies. Geoderma, 9,4, pp. 269-278. Johnson, D. W. Todd, D. . (1983). Relationships among iron, aluminium, carbon, and Sulphate in a  variety of forest soils. Soil Science Society of America Journal, 47, pp. 792 800. Kuo, S. (1996). Phosphorus. In: Methods of Soil Analysis Part 3 - Chemical Methods. D. L. Sparks (d.). SSSA Book Series 5, Madison, Wisconsin, USA. pp. 869 920. Maida, J. H. A Nalivata, P. C. (2016). Sulphate sorption and desorption characteristics of selected Malawi soils. Journal of Soil Science and Environmental Management, 7, 9, pp. 133 142. Odoemelam, S. A., Emeh, N. U. Eddy, N. O. (2018). xperimental and computational Chemistry studies on the removal of methylene blue and malachite green dyes from aqueous solution by neem (Azadiractha indica) leaves. Journal of Taibah University of Science, 12, 2, pp. 255265. Peak, D., Ford, R. G. Sparks, D. L. (1999). An insitu ATR-FTR investigation of sulphate bonding mechanisms on goethite. Journal of Colloid Interface Science, 218, pp. 289-299. Sokolova, I. A. Alekseeva, S. A. (2008). Adsorption of sulphate ions by soils (A review). Eurasian Soil Science, 41, pp. 140-148. Sparks, D. L. (1998). Soil Physical Chemistry. 2nd ed. CRC Press, Boca Raton, FL., 432. Sparks, D. L. (2003). Environmental Soil Chemistry. 2nd ed. Academic Press, San Diego, p.352. Udo, . J., Ibia, T. O., Ogunwale, J. A., Ano, A. O. su, I. . (2009). Manual of Soil, Plant and Water Analyses. Sibon Books Limited, Lagos, Nigeria. p 183. Uzoho, B. U., Obasi, S. N. Iwuanyanwu, U. P. (2014). Sulphate sorptivity in relation to land use types of soils of the humid tropical rainforest, South-eastern Nigeria. International Journal of Environmental Pollution Research, 2, 1, pp. 1 8. Uzoho, B. U., Obasi, S. N. Iwuanyanwu, U. P. (2014). Sulphatr sorptivity in relation to land use types of soils of the humid tropical Rainforest, South astern Nigeria. International Journal of Environment and Pollution Research, 2, 1, pp. 18. Violante, A., Cozzolino, V., Perelomov, L., Caporale, A. G. Pigna, M. (2010). Mobility and bioavailability of heavy metals and metalloids in soil environments. Journal of Soil Science and Plant Nutrition, 10, 3, 1, pp. 268 292. &nbsp

Analysis of the Effect of HIV/AIDS on Productivity and Welfare of Women Farmers in Abia State

The study investigated the effect of HIV/AIDS on productivity and welfare of women farmers in Abia State. Agriculture is the main source of livelihood in rural communities of Abia State and the state has recorded a tremendous increase in prevalence rate of HIV/AIDS epidemic in recent time, despite all the efforts of the State Government in the fight against the epidemic. A total of 150 respondents were randomly selected for the study. Data were collected through the use of structured questionnaire and then analyzed with the use of simple descriptive and inferential statistics. Major findings of the study revealed that majority of the respondents were married (92.7%); 38% of them were middle aged. Most of the respondents have various levels of educational attainment with 32% of them without formal education. The study further revealed the various ways the epidemic has affected the respondent; 19.8% of the respondents affected with HIV/AIDS complained about being isolated from people, 24% complained about reduction in cash flow while 22% complained about their inability to work. While those families not affected with HIV/AIDS complained about time loss (21%), 14% complained about restriction in land use and 20% of them indicated a reduction in household income. The T-test result also revealed a significant difference between the income of those affected with HIV/AIDS and those not affected at 1% level of significance. From these findings, HIV/AIDS has some effect on both families (those affected and those not affected). The study therefore, recommends that stakeholders need to progressively review agricultural situations through an HIV-lens in order to respond effectively.Key Words: Rural Women Farmers, HIV-lens, and Food Securit

ANALYSES OF WOMEN PARTICIPATION IN COMMUNITY POVERTY ALLEVIATION PROGRAMMES IN ORLU AGRICULTURAL ZONE, IMO STATE, NIGERIA

Poverty eradication programmes have been attempted in Orlu Agricultural zone of Imo State but failed to meet itsstated objectives. The study investigated participation of women in community poverty eradication programmes.Multistage sampling procedures were used to select 180 respondents from communities in the study area. Datawere collected using structured questionnaires, Focus Group Discussions and participatory observation to elicitnecessary information. Data collected were analyzed with descriptive and inferential statistics. Major findingsrevealed that 62% of the project embarked upon by the women were identified, out of which 56.4% werecompleted, 35.5% on-going, while 8% were abandoned. For level of participation, the result shows thatattendance to meeting had a mean score of 2.32, payment of dues (2.47), project initiation (2.12), planning(2.44), organization (1.90), implementation (2.6), monitoring (1.60), and evaluation (1.61). Important(significant) variables influencing level of participation in community development programmes among thewomen include: years of schooling (3.221***), age (1.666*), access to credit (2.138**), household size (-4.993***), and monthly income (-2.232**). The study shows that the women participated actively in povertyeradication projects and therefore recommends that the women should pay more attention in organizingthemselves to be able to access credit, monitoring and evaluating the projects. There is also need for free andaffordable education to enable the women access and process information that will enhance participation inprojects

Assessment of Heavy Metal Status of Orashi River Along the Engenni Axis, Rivers State of Nigeria

Communication in Physical Sciences 2019, 4(2): 74-80 *S. A. Odoemelam, O. S. Edori & M. N. Ogbuagu Received 14 September 2019/Accepted 07 December 2019/ In order to assess the status of heavy metal contamination in Orashi River, water samples were collected from Orashi River bimonthly at different stations. The samples were analyzed for the concentrations of manganese (Mn), mercury (Hg), cadmium (Cd), lead (Pb), copper (Cu), nickel (Ni), iron (Fe), chromium (Cr) and zinc (Zn) ions using atomic absorption spectrophotometry (AAS). It was observed that the mean concentrations of the metal ions varied in the order: Ni >Fe > Mn > Cu > Zn > Cr > Pb > Cd > Hg. The levels of all the heavy metal ions were lower than WHO and SON standards for drinking water except Ni. There were both spatial and monthly variations in the metal ions concentrations. Calculated contamination factors indicated that the river was at various levels of contamination by the heavy metals except Ni that was observed at pollution level. Pollution index analysis showed slight level of contamination with the heavy metals. Contamination degree and modified contamination degree analysis showed very low degrees of contamination. Findings from this study portend that the Orashi River is at the threshold of contamination if pollution load to the river is not controlled

Inhibition of Corrosion of Mild Steel in Hydrochloric Acid Solution by two Schiff Bases Derived from Benheric and Linoleic Acids

Communication in Physical Sciences 2019, 4(2): 58-66 Author: S. A. Odoemelam, U. I. Ekanem & F. K. Ekuma  The inhibition efficiencies of the two Schiff bases 2[2-diethylamino) ethyl methyl amino)-4- methy1-5-3 (3-methyl sulfanyl propy1 amino) methyldiene cyclohexdien-1-one (DEMS) and [1- (azepan-1-yl)2-2-[4-(2-tert-butyl sulfanyl ethyl piperazin-1-yl] ethanone (ATSP), synthesized from linoleic and benheric acids on the corrosion of mild steel in 1 M HCl solutions were investigated usinggravimetric and potentiodynamic polarization techniques.. The results obtained from both methods indicated that inhibition efficiencies increased with increase in concentration of the Schiff bases and decreased as the temperature increased. Potentiometric polarization data indicated decrease in polarization resistance (and a corresponding decrease in corrosion current) with concentration, which indicated a progressive retardation of corrosion strength with increasing concentration.Displacement potential from the reference blank and equality of extension of cathodic and anodic polarization curves confirmed that DEMS and ATSP are mixed type inhibitor. Mechanism of adsorption of the inhibitors was confirmed to be physiosorptionbased on calculated values of activation energy and the changes in free energy of adsorption. The adsorption of the inhibitors is spontaneous, exothermic and followed the Langmuir adsorption model

EXTENSION SERVICE DELIVERY AND USE OF IMPROVED CASSAVA TECHNOLOGIES AMONG FARMERS IN ENUGU STATE NIGERIA

The study provided empirical evidence on the effect of extension service delivery on use of improved cassavatechnologies among farmers in Enugu State Nigeria. The data for this study were collected from primary sourcesthrough the use of structured questionnaire and personal observation. Data collected were analysed with the useof simple descriptive and inferential statistics. Results show that about 38% of the respondents had highawareness level, 48.1% medium while only 14% had low awareness level of agricultural technologiesdisseminated. The result revealed a grand mean of 2.53 indicating that the respondents utilized the agriculturaltechnologies disseminated to them by the extension agents in the study area. Regression result revealed that thecoefficient of extension service delivery was significant at 5% probability level and positive implying thatextension service delivery has significant effect on the use of improved cassava technologies among the cassavafarmers in the study area. Constraints militating against the use of the technologies disseminated showed that thefarmers encountered several constraints in the use of technologies disseminated by the extension agents. Thestudy shows that farmers in the study area were aware and used most improved cassava production technologiesdisseminated by the extension agents. The study therefore, calls for policies aimed at the need for efficientextension services to be rendered by competent extension agents who should be made to under-go continuoustraining and re-training programmes. Extension agents should improve on their efforts in organizing trainingprogrammes, workshops, and agricultural shows in order to sensitize the farmers on the need for enhanced use ofimproved cassava technologies

Assessment of Heavy Metal Pollution in Surface Water of the Qua Iboe River, Aka Ibom State, Nigeria

Concentrations of d Pb r o Se and i ions in Qua Iboe river system were assessed by analysing water samples collected from the river at Iwuochang Mkpanak Ukpenekang Atabong Eketai and Marina stations. The reslts obtained indicate that the overall mean concentrations for Cd Pb,Cr,Co,Cu,Se and Ni ions in the samples were 44.22 ± 44.71, 24.75 ±21.15,39.78 ± 34.24. 48.64 ± 42.19, 64 ± 62.33, 1.15 ±0.40, 55.39 ±68.07μg/L respectively. These concentrations ere higher than ESEAs limits for surface waters. and comparing these vales with the H standard for potable water it as observed that the mean concentrations were higher than the acceptable limits. The coefficient of variations of the metals were also high ith high degree of fluctations in metal concentrations from station to station. Findings from this stdy show that Qua iboe river at the time of the present study was polulted especially with respect to cadmium,lead and nickel. Copper as the most abndant metal ion hile selenim had the loest score. Highest concentrations of all the heavy metal ions were observed at Atabong and the general trend was Cu>Ni>Co>Cd>Cr>Pb>Se. The conclsion deduced from the present stdy that the polltion load of the Qua iboe river system is on the increase corroborates previos reports on the river. This state of affairs portends serios threat to the health of this aatic ecosystem and hmans ithin the catchment of the river who depend on the river for seafood

Effect of climate change on household food security in ideato north local government area of Imo state, Nigeria

Climate change has been implicated to have significant impacts on global and regional food production, particularly among the common staple food crops. This paper examined how the shift in climate in conjunction with other determinants affects the household food security in the study area. Data were collected through the use of structured questionnaire and subsequently, analyzed with simple descriptive statistics. Major findings of the study show that climate change affected food security of households in the study area in the following manner; reduction in production of crops and livestock 18.0%, changes in land suitable for production 18.3%, storage of planting crops and food item 8.9% and diseases infested of crops and livestock 15.6%. And they adapted the following strategies to mitigate the effect on their agricultural activities; changes in distribution of land under cultivation 8.9%, changes in land management 8.4%, increasing/decreasing planting materials 9.8%, fallowing 14%, mulching 15.4%, intercropping 16.3%, mix cropping 14.8% and indigenous agroforestry 4.9%. Based on the findings of this study, there is evidence that climate change affects agricultural production of the respondents which in turn will lead to a decline in output of their products. In all of these situations, the economic consequence is reduction in the availability of food.Key Words: Climate Change, Rural Households and Food Securit

Genomic analysis of the fresh water mollusc Biomphalaria glabrata to understand host: Parasite interactions

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The fresh water mollusc Biomphalaria glabrata is the intermediate host for the trematode parasite Schistosoma mansoni, this parasite is responsible for the human disease Schistosomiasis. The significance of B. glabrata in the transmission of schistosomiasis is such that it has been selected for complete genome sequencing. The Biomphalaria glabrata embryonic cell line is an important resource for researchers investigating the interaction between the snail and parasite. The genome of the Bge cells was analysed at the chromosomal level, using DAPI karyotyping. The karyotype revealed extensive aneuploidy, whereby a modal chromosome complement of 63 and 67 was observed in two isolates of the Bge cells, which exceeds B. glabrata’s 2n=36 chromosome number. Indeed, in addition to characterising the Bge cell chromosomes, a method was established for mapping single copy B. glabrata genes onto the chromosomes from the Bge cells using fluorescence in situ hybridisation. Despite the Bge cell’s inherent aneuploidy, the four genes mapped onto diploid homologous chromosomes. This methodology will be an important resource for the genome sequencing consortium. The interphase nucleus is an organised organelle, whereby chromosomes and gene loci have been shown to be located non-randomly and hence it is hypothesised that the organisation of the interphase nucleus is pertinent to the function of the genome. Since there is no data on how the genes of the snail genome behaves in interphase, it was assessed in the Bge cells line. Again, this is important for the sequencing initiative, but also for evolutionary biology. Radially distributed chromosome territories were observed in the nuclei of the Bge cells. The territory position was organised according to territory size, with small chromosome territories positioned towards the interior and large territories intermediately located. In addition, four B. glabrata genes were positioned non-randomly in the interphase nuclei of the Bge cells, again emphasising organised positioning of the genome. With co-culture of S. mansoni miracidia with the Bge cells there is up regulation of specific genes known to be involved in the host response to parasite. These genes are dramatically relocated within the interphase nuclei, implying that these are specific parasite induced nuclear events. An analysis of the genomic distribution of specific histone modified chromatin in the interphase nuclei of B. glabrata, revealed different nuclear distribution of modified chromatin. Indeed, a statistically significant difference in these patterns was observed between juvenile and adult snails, indicating developmental differences in the organisation of the snails’ genome. These differences maybe relevant to the snails’ resistance/susceptibility to the parasite