Tax Amnesty and Taxation Revenue: Nigeria’s Voluntary Assets and Income Declaration Scheme (Vaids) in Retrospect

This work adopted the ordinary least square (OLS) method to examine Voluntary Asset and Income Declaration Scheme (VAIDS) of the Nigerian government executive order six as a form of tax amnesty and its impact on tax revenue of Value Added Tax (VAT) and Personal Income Tax (PIT) in retrospect. The data of this study were obtained mainly from secondary sources from Federal Inland Revenue Service reports and Central Bank of Nigeria (CBN) statistical bulletin. Econometric models/packages were used in this work. The result of the findings reveal that Voluntary Assets and Income Declaration Scheme (VAIDS) had a significant impact on VAT while Voluntary Assets and Income Declaration Scheme (VAIDS) did not have any significant impact on personal income tax. This work recommends that the Voluntary Assets and Income Declaration Scheme should be modified to be a permanent programme as a separate body or a Department Federal Inland Revenue Service should be set up to inspect and ensure the smooth running of the programme and the regulatory bodies should ensure that it implement policies that will reduce the loop holes in tax laws which tax payers capitalized on to evade tax. Keywords: VAIDS, Tax, VAT, PIT, FIRS DOI: 10.7176/RJFA/12-16-08 Publication date:August 31st 2021

A 5-year Retrospective Study on Alopecia in a Tertiary Hospital in Southern Nigeria

Background: Alopecia is a common condition accounting for the top ten morbidities seen in patients that present at dermatology outpatient clinics in Nigeria.Aim: This retrospective study aimed at documenting the prevalence and types of alopecia in the skin clinic at the University of Benin Teaching Hospital between December 2014 and December 2019. Methods: The medical records of all patients with alopecia attending dermatological outpatient clinic between December 2014 to December 2019 were analyzed retrospectively for this descriptive observational study. An approval for the study was obtained from the Ethics Committee of the University of Benin Teaching Hospital, Benin-city, Nigeria. The diagnosis of Hair loss was essentially clinical, confirmed where expedient with a skin biopsy. Dermatological tools like Dermoscopes were also used to boost diagnostic accuracy when necessary. The patients were also evaluated for presence of other cutaneous and systemic disorders. Results: During the 5year study period, 106 patients with hair loss (6.6%%) were observed. The youngest patient was 2months old and the oldest patient was 90years old. The males constituted 61.3% of patients observed while the females accounted for 38.7% of patients seen. The male to female ratio was 1.6:1. Discoid lupus erythematosus of the scalp, was the most common disorder 29(29.4%). Alopecia areata occurred in23(27.7%); tinea capitis in 15(14,2%); Acne keloidalis nuchae in 14(13.2%); seborrheic dermatitis10(9.4%); and folliculiltis delcavans 9(8.5%). Less commonly observed causes of alopecia included androgenetic alopecia 2(1.9%); traction alopecia 2(1.9%); lichenplanopilaris 1(0.9%) and nevus sebaceum 1(0.9%). Conclusion: There is a need for studies to further describe and proffer solutions to common causes of alopecia in our community. Keywords: Retrospective study, Alopecia, Tertiary hospital, Benin French title: Une étude rétrospective de cinq (5) ans sur l'alopécie dans un hôpital tertiaire du Sud au Nigéria Contexte général de l'étude: L'alopécie est une condition de classement courante qui explique les dix principales morbidités observées chez les patients qui se présentent dans des cliniques externes de dermatologie au Nigéria.Objectif de l'étude: Cette étude rétrospective visait à documenter la prévalence et les types d'alopécie à la clinique externe de dermatologie de l'hôpital universitaire du Bénin entre décembre 2014 et décembre 2019.Méthode de l'étude: Il s'agissait d'une étude rétrospective de patients présentant principalement une perte de cheveux. Les données ont été obtenues à partir des dossiers cliniques et des notes cliniques des patients.Résultats de l'étude: Au cours de la période d'étude de 5 ans, 106 patients sur 1 600 personnes fréquentant la clinique de la peau ont eu une perte de cheveux constituant une prévalence de 6,6%. Les patients vus étaient âgés de 2 mois à 90 ans. Plus d'hommes (61,3%) que de femmes (38,7%) ont été vus; avec un rapport de 1,6: 1. Le lupus érythémateux discoïde du cuir chevelu était le trouble le plus courant «insérer un nombre absolu» (29,4%). L'alopécie areata est survenue en «insérer le nombre absolu» 27,7%; tineacapitis en «insérer le nombre absolu» 14,2%; Acné  keloidalisnuchae en «insérer le nombre absolu» 13,2%; dermatite séborrhéique «insérer le nombre absolu» 9,4%; et folliculiltisdelcavans «insérer le nombre absolu» 8,5%. Les causes d'alopécie moins fréquemment observées comprenaient l'androgénétopécie (1,9%); alopécie de traction (1,9%); lichenplanopilaris (0,9%) et naevus sébacé (0,9%)Conclusion: Des études sont nécessaires pour décrire et proposer des solutions aux causes courantes d'alopécie dans notre communauté. Mots-clés: Alopécie, lupus érythémateux discoïde, alopéciaareata, acné keloidalisnucha

Hysterosalpingographic Interrogation of Infertility at Lagos State University Teaching Hospital (LASUTH), Ikeja, Nigeria

Background: The African traditional society places a high premium on fecundity and therefore, views infertility as a personal tragedy. Prolonged infertility might lead to suicidal tendencies, stigmatization, marital instability, and enormous psychological stress. In recent times in Nigeria, there appears to be an upsurge in the number of couples investigated for infertility using hysterosalpingography (HSG). Objective: To observe the trend of HSG findings at a foremost tertiary hospital in Nigeria. Methods: A consecutive enlistment of HSG radiographs concluded and reported on between July 2014 to December 2018. Using an inclusion criteria of patients who had an initial ultrasound scan prior to HSG as noted from radiologists reports, a sample size of 623 radiographs was enlisted from a HSG population of 2,624 cases. Patients’ demographic information were extracted from their request cards and radiologists’ reports. Results: Patients were aged 22 – 54 (mean: 36.30 ± 6.00) years, with a modal age range of 31 – 40 year (58.5 %) showing the highest throughput. Hysterosalpingography abnormalities were in two broad sites of uterus and fallopian tubes with the former showing a higher frequency ((n = 362, 58.11 %). Specifically, fibroid (n = 198, 31.80 %) and congenital anomalies (n = 24, 3.80 %) were the most and least prevalent abnormalities, respectively. Conclusions: Women aged 31 – 40 years were the most common patients for HSG, and uterine fibroid was the most common abnormality found in this study

Clinical and Laboratory Predictors of Articular Disorders Among HIV‑infected Patients Seen at Teaching Hospital Southeast Nigeria

Background: HIV infection may be associated with different arthropathies that are often underdiagnosed. There is also paucity of reported studies of relationship between clinical and laboratory features of HIV‑infected patients and articular disorders. Aims: To determine the predictors of articular disorders among HIV‑infected patients seen at tertiary hospital Nigeria. Subjects and Methods: Hospital‑based cross‑sectional descriptive study. Subjects were recruited from outpatient clinics of the study centers. Persons aged 16 years and above were recruited via stratified sampling method. Subjects with trauma, degenerative arthritis, malignancy, hepatitis B surface antigen and anti‑hepatitis C virus positivity or previously known to have pulmonary tuberculosis or rheumatological disorders were excluded. Pretest‑improved semi‑structured questionnaire was administered to the recruited 480 subjects comprising 240 HIV positive subjects (HPS) and 240 HIV‑negative subjects (HNS). Blood for relevant laboratory tests and radiographs were done where necessary. Diagnosis of articular disorder was based on American College of Rheumatology and European Spondyloarthropathy Study Group classification guidelines. Statistical Package for Social Sciences version 15 (SPSS Inc., Chicago, IL, USA) was used for data entry, validation, and analysis. Results: Of the 480 participants, both HPS and HNS were made up of 95 males and 145 females. There was statistically significant difference between the frequency of occurrence of articular disorders among the HPS of 37.1% (89/240) and the HIV‑negative controls of 16.2% (39/240) (χ2 = 26.63 P = <0.01). Arthralgia frequency of 29.6% (71/240), HIV‑associated arthritis 4.6%, (11/240) (Reiter’s disease 1.3% (3/240), undifferentiated spondyloarthropathy 1.3%, (3/240) and gout 0.4% (1/240) (were seen among the HPS. Only arthralgia was found among HNS. Erythrocyte sedimentation rate (ESR) and age were the best predictors of arthralgia presence. CD4+ T‑cell count was predictive of HIV‑associated arthritis. Conclusions: Articular disorders are commoner among HIV patients than HNS. ESR and age were the best predictors of Arthralgia presence among HIV‑infected patients. CD4+ T‑cell count was predictive of HIV‑associated arthritis.Keywords: Articular disorders, HIV, Predictors, Southeast Nigeri

The STEAM vs STEM Educational Approach: The Significance of the Application of the Arts in Science Teaching for Learners' Attitudes Change

This article critically examines existing literature on the importance of incorporating the arts into the teaching and learning of science subjects in schools. It explores the significance of the STEAM educational approach as an option in science teaching and learning that might provide a range of benefits to STEM learners. STEM is an acronym for Science, Technology, Engineering, and Mathematics while STEAM stands for Science, Technology, Engineering, Arts, and Mathematics. The argument in the article is focused on why leveraging such skills as creativity, problem-solving, critical thinking, communications, self-direction, initiative, and collaboration, which are inherent in the arts, to strengthen the effective teaching and learning of science within the STEAM educational context is important for STEM learners. The STEM educational approach to science teaching and learning employs an interdisciplinary approach to problem-solving aimed at equipping learners with 21st century skills such as critical thinking, creativity, problem-solving, self-direction, initiative, collaboration, effective communication, and morals. It also aims at providing them with the opportunity to apply these skills through the practices, contexts, and processes of hands-on activities. These are targeted at understanding science and viewing science differently, which might enable them to participate in a STEM-career pathway. However, the framework for STEM does not fully support an understanding that creativity can exist in science and that science can be taught in multiple ways, including application of the arts. STEAM, on the other hand, is grounded in a transdisciplinary approach to science teaching and learning. It explores the application of the arts in science teaching and learning. This is aimed at improving the confidence, attitudes, and interests of learners in science through new approaches to problem-solving which might strengthen positive attitudes towards science. This approach incorporates the common processes of science and arts, which includes discovery, observation, experimentation, description, interpretation, analysis, evaluation, wondering, visualising, exploring, and communication

The Effectiveness of the Federal Character Principle in Enugu, Kogi State and the Federal Capital Territory (FCT) Public Service

Purpose: The study seeks to understand the extent to which the Federal Character Principle ensured even representation of Federal Public Servants in Enugu State, Kogi State and the Federal Capital Territory. Also, to know if the federal character principle is faced with some challenges in Enugu State, Kogi State and the Federal Capital Territory and understand the advantages and prospects of the federal character principle to the Federal Public Service in Enugu State, Kogi State and the Federal Capital Territory.   Theoretical Framework: This study is situated within the Theory of Representative Bureaucracy propounded by Bola Dauda (2000). This theory was propounded to solve crisis in the Public Service Recruitment in order to ensure administrative and political harmony especially for the third world countries.    Design/Methodology/Approach: The design of the study is descriptive and survey research design. Primary method of data collection was employed. One hundred and fifty - five (164) questionnaires were administered to one hundred and fifty – five (155) respondents and questionnaires were responded to, and recovered. For the purpose of this study, Federal Character Commission in the Federal Capital Territory (FCT), Kogi and Enugu states were sampled.   Findings: The findings of this study shows that the extent to which the federal character principle has ensured even representation of every region of Nigeria in the federal civil service is low. It was revealed by the findings of this study that the problems of regional domination and fear of minorities of marginalization in the federal public service have not been largely tackled by the federal character principle in Nigeria. Also, the Federal Character Principle is characterized by some obvious problems which include sacrificing competence and merit on the altar of fair regional representation; the federal character principle being an opportunity for those in power to favour people from their regions and the emphasis the Federal Character Principle places on difference rather than integration.   Conclusion: The federal character principle is one those principles which Nigeria has adopted in her attempt to balance the national life of her diverse heritage. There seem to be nothing wrong with the federal character principle and its adoption into the Nigerian state but so much seem to be wrong in the application of this principle in Nigeria due to administrative lapses on the part of the Federal Character Commission and selfish interests on the part of those in power

FIXATION, PERMANENCY, AND LEACHING OF COPPER CHROME ARSENATE (CCA) WOOD PRESERVATIVES: AN OVERVIEW OF THEORIES, MECHANISMS, AND IMPLICATIONS

With regards to Copper-Chromium-Arsenic (CCA) wood preservative chemicals, it is now established that fixation level of the CCA elements is a function of wood species, wood quality, CCA formulation, temperature, time, preservative application method, and conditioning techniques. The amount of Cu, Cr and As leached from CCA-treated wood is known to decrease with increases in the level of fixation. The permanence of a chemical preservative in wood is the single most important factor that determines the effectiveness of the preservative system. Depletion mechanisms that affect all types of wood preservatives include leaching, bleeding, blooming, vaporisation, volatilisation, migration, and biodetoxification. Although well understood, the chemical and physical mechanisms involved in the fixation and permanency of CCA elements in wood cell walls, appear to have posed problems not yet resolved. This record was migrated from the OpenDepot repository service in June, 2017 before shutting down