Taxpayers’ Education: A Key Strategy in Achieving Voluntary Compliance in Lagos State, Nigeria

This study examined taxpayers’ education as a key strategy in achieving voluntary compliance in Lagos State. The objective of the study is to examine the impact of tax education programme on tax payment compliance behaviour. The study novel based on the extended research instruments adopted compared to earlier studies. This paper adopted a survey research method which is quasi-experimental form of design in nature. A simple random sampling technique was used to sample 250 Taxpayers in Lagos State. The Taxpayer Compliance Appraisal (TCA) questionnaire developed by the researcher following the lead of Fisher, Wartick and Mark (1992) was used as the adopted research instruments for data collection in the study. The descriptive analysis revealed that 44.6% (108) and 55.4% (134) of total surveyed taxpayers in Lagos state were male and female respectively. Also, the Analysis of Variance (ANOVA) for the test of hypotheses revealed that tax education programme focused on enlightening taxpayers’ on socio-economic implications of tax evasion opportunities and the transparent and accountable use of tax proceeds have significant influence on taxpayers’ voluntary compliance in Lagos State, Nigeria. On this basis, the study proffered that there is need for tax education to be offered to students pursuing non-accounting courses and not restricted to accounting students at all levels. Also, government and other stakeholders should work together to reduce tax complexity and compliance cost in order to encourage voluntary compliance. Keywords: Taxpayers’ education; Tax compliance, Tax evasion, ANOVA, Lagos State and Nigeria

The conceptualisation of Employee Voice in Permacrisis: A UK Perspective

Research on the topic of employment relations often adopts analytical frameworks related mainly to the concept of ‘voice’. While originally defined as the effort to effect change by Albert Hirschman, the meaning and conceptualisations of the term ‘voice’ have evolved over the years. Later writers such as Freeman and Medoff describe the concept from the point of view of union monopoly of representation, i.e., union articulation of workers’ concern. In this chapter, we present a synthesis and overview of some of the early conceptualisations of employee voice and unionism in the United Kingdom. Our goal extends beyond simply sketching or cataloguing the historical analysis around voice, to using this analysis as an instrument for understanding the current state and projecting into the future of employee voice and unionism in the United Kingdom. The chapter reveals that the concept of voice has been significantly reinvented by modern-day scholars. The chapter will heavily depend on a review of extant literature. It would, however, be impossible to synthesise the entire literature on voice in this short chapter. Hence, there will be a significant focus on the United Kingdom experience and authors, howbeit, other authors based elsewhere may be selectively included. The study concludes that though employee voice is relevant today, in most cases it only serves the interest of management and where this is not the case management hardly pays any attention to it. The study revealed further that during permacrisis, there is little or no attempt on the part of the management to attention to or implement the demand expressed in employee voice

Evaluation of Cancer Risks Associated with Radon Concentration Measured in the Science Faculty Building Complex Basement of a Tertiary Institution in South West, Nigeria

In this study, radon concentration was measured with an active detector (RAD 7) in the Science Faculty building complex basement of a tertiary institution in South West (SW), Nigeria. The attendant risk descriptors were determined with the help of mathematical models. The range of mean detectable radon concentration in the basement is 26.5 ±12.3 – 242 ± 50.7 Bq m-3 and the mean for all the rooms examined is 61.74 ± 58.48 Bq m-3. The overall mean is less than the global mean of 100 Bq m-3. The mean annual dose rate is found to be 0.97 ± 0.92 mSv y-1.  The mean annual effective doses for different subjects examined are 0.412 ± 0.391 mSv y-1 (worker), 0.0221 ± 0.0209 mSv y-1 (student in lab session), 0.515 ± 0.488 mSv y-1 (student who lives in the hostel) and 2.149 ± 2.036 mSv y-1 (home owner). Students and workers in the basement are not likely to develop serious health effects, however, if the basement is used as a living room, the radon concentration in Room I-R might lead to health effects. The range of calculated excess life cancer risks (ELCRs) are (0.64-5.82) x 10-3 and (1.16 -10.58) x 10-3 for student and homeowner respectively. The mean values for the two subjects examined fall below the maximum risk of 3.5 x 10-3

Corporate governance and environmental accounting reporting in selected quoted African companies.

Being a destination for investors around the globe, there are increasing concerns about climate change, pollution and biodegradation as well as the disposition of companies towards reporting environmental concerns in Africa. This necessitated the interest in a comparative study of corporate governance mechanisms and environmental accounting reporting (EAR) in selected African quoted companies. Using ex-post facto research design, the study's population comprised of quoted companies in six sectors located in four Africa countries (Egypt, Nigeria, Kenya and South Africa). A content analysis was carried out to obtain environmental disclosure and reporting score, while static panel regression model was used to analyse the data. Findings revealed that board committee has a significant influence on EAR in the African countries, board diversity in Kenya and Nigeria, board size in South Africa and Nigeria, board independence in Egypt and Kenya, and institutional ownership in Nigeria, Egypt and South Africa were found to have significant influence on EAR. This result implies that extant laws and codes on corporate governance should be followed, and most importantly, other countries studied should emulate South Africa and adopt integrated reporting and application of Global Reporting Initiative (GRI) index score in their corporate reporting

Geological Characterization of Azara Barite Mineralization, Middle Benue Trough Nigeria

The Azara Barites Mineralization in The Middle Benue Trough Occurs as Vein Infilling Materials associated with Lead-Zinc Lodes. A Fracture Formed as Single Linear Structures with thickness of  generally not more than 0.5m. The Geological Characterization of The Azara Barite Deposits which Include; Geotechnical, Petrological And Geochemistry Were Studied Within The Four (4) Selected  Veins Samples: V1 N (08020’40.6’’) E (0090 17’21.3’’) V 12 N(08021’59.0’’) E(009021’13.6’’) V13 N(08021’44.0’’) E (009021’14.6’’) V17 N(08022’27.1’’) E(0090 17’31.7’’). Soluble Alkaline Earth Metal Test (100mg/L) Indicate Presence of Calcium or  Magnesium which is Good for  Drilling Fluid, Hardness Capacity of  the Veins Mineralization ranges From 3.0 to 3.5 with an average Specific Gravity of 4.2. this classify the Veins as a High Grade Barite. Fluid Performance was Measured based on Yield Point and Plastic Viscosity which is high even at aging and at high Temperature. Quantitative Mineralogical Analysis reveals Barite as the Main Mineral with an  average  of 92 Wt.%   and Quartz as an associated Minerals with average  of  8wt.%.The Mineralogy revealed a Mineralization with One of the purest Veins and less  Number of Impurity, the Colour Index  Criteria also classify the Veins to be Melanocratic (60-90).The Elemental Composition of the Veins show  classes of Major Elements with average weight Percentage of greater than 1% (Sio2, SO3, Bao , Sro,) also  reveal  the Veins Are Oversaturated Based on The Composition of Sio2 And Metaluminous Group ( K2O+Na2O+Ca2>Al2O3>Na2O+K2O) With Modal Minerals Of Feldspar and Normative Minerals of Anorthite + Diopside. These have contributed to the grade and value of Azara Barite Mineralization Veins  and its Purity and Quality for Exploration Purposes. Keywords: Barite, Mineralization, Quartz,Benue Trough,Petrology,Veins,Azar

Assessment of Daily and Annual Ultraviolet Radiation Doses Received by Outdoor Workers in Southwestern Nigeria

A certain degree of solar light illuminance could prevent myopia in children. However, UV radiation (UVR) serves as mutagen and a non-specific damaging agent. Ultraviolet radiation can initiates and promote tumor growth, essentially under the skin. To this end, this study was designed to assess daily and annual UVR exposures of outdoor workers (OWs) in Southwestern Nigeria by using standard methods. Results obtained show that the mean daily and annual UV exposure were found to be 1.23 mW/cm2 and 319.8 mW/cm2 respectively. The mean predictive protection factor (PPF) for glass, trampoline and neem shade were found to be 43.84%, 98.69 % and 92.88 % respectively. This indicates that trampoline used to build tent has the greatest PPF followed by the shade of a neem tree. Results of this study also show that peak UVR exposures occur between 1400 and 1600 hours. Based on the findings of this study, outdoor workers could prevent UVR overexposure during the peak exposure period by working under the shade of a tree or wear effective UVR shields such as trampoline hat

Prevalence and Prognostic Features of ECG Abnormalities in Acute Stroke: Findings From the SIREN Study Among Africans

Background Africa has a growing burden of stroke with associated high morbidity and a 3-year fatality rate of 84%. Cardiac disease contributes to stroke occurrence and outcomes, but the precise relationship of abnormalities as noted on a cheap and widely available test, the electrocardiogram (ECG), and acute stroke outcomes have not been previously characterized in Africans. Objectives The study assessed the prevalence and prognoses of various ECG abnormalities among African acute stroke patients encountered in a multisite, cross-national epidemiologic study. Methods We included 890 patients from Nigeria and Ghana with acute stroke who had 12-lead ECG recording within first 24 h of admission and stroke classified based on brain computed tomography scan or magnetic resonance imaging. Stroke severity at baseline was assessed using the Stroke Levity Scale (SLS), whereas 1-month outcome was assessed using the modified Rankin Scale (mRS). Results Patients\u27 mean age was 58.4 ± 13.4 years, 490 were men (55%) and 400 were women (45%), 65.5% had ischemic stroke, and 85.4% had at least 1 ECG abnormality. Women were significantly more likely to have atrial fibrillation, or left ventricular hypertrophy with or without strain pattern. Compared to ischemic stroke patients, hemorrhagic stroke patients were less likely to have atrial fibrillation (1.0% vs. 6.7%; p = 0.002), but more likely to have left ventricular hypertrophy (64.4% vs. 51.4%; p = 0.004). Odds of severe disability or death at 1 month were higher with severe stroke (AOR: 2.25; 95% confidence interval: 1.44 to 3.50), or atrial enlargement (AOR: 1.45; 95% confidence interval: 1.04 to 2.02). Conclusions About 4 in 5 acute stroke patients in this African cohort had evidence of a baseline ECG abnormality, but presence of any atrial enlargement was the only independent ECG predictor of death or disability

Patient size-specific models for tube load selection during diagnostic examination of patient trunk

Each time a radiograph is to be produced a set of exposure parameters such as tube load (mAs-product of tube current and exposure time), tube potential (kV), focus to skin distance (FSD) are selected such that it produces optimal image required for diagnosis. The choice of exposure parameters depend on the nature and part of the body to be examined- its thickness, density and pathology. Therefore, optimal exposure is required to obtain adequate diagnostic information at the same time conforming to the principle of optimisation. Exposure parameter selection during conventional radiography is largely donebased on the discretion of the Radiographers, except where digital technology (facility equipped with automatic exposure control-AEC) is available. This practice has resulted in the production of low quality image and error in diagnosis. However, in order to select appropriate technical parameters, it is essential to understand the anatomical composition of a patient during diagnostic examination. This study demonstrates models for determining patient thicknesses (trunk area) using patient weight. And it also describes the application of the model obtained in the selection of tube load during diagnostic examination. Software based on National Radiological Protection Board (NRPB) optimal tube loads was developed to execute the simple model for adult patient trunk. Results obtained were compared with the tube load values used during the real time examinations

Quality of life in patients with visual impairment in Ibadan: a clinical study in primary care

Kehinde Adigun,1 Tunji S Oluleye,2 Modupe MA Ladipo,1 Samuel Anu Olowookere31Department of Family Medicine; 2Department of Ophthalmology, University College Hospital, Ibadan; 3Department of Community Health, College of Health Sciences, Obafemi Awolowo University, Ile-Ife, NigeriaBackground: Visual function is important for optimal orientation in functional and social life, and has an effect on physical and emotional well-being. Visual impairment, therefore, leads to restrictions in all aspects of daily living and is related to quality of life. The aim of this study was to provide information on the causes of visual impairment in patients presenting to their family physician, the spectrum of impairment, and its impact on quality of life for these patients.Methods: This descriptive cross-sectional study of 375 adult patients with ocular symptoms was performed in the general outpatient department of the University College Hospital, Ibadan, from July to September, 2009. After checking their presenting visual acuity, the patients were interviewed using the Vision-Related Quality of Life questionnaire to determine the impact of visual impairment on their quality of life. Ophthalmic examinations were performed to determine the causes of visual impairment. The results were analyzed using proportions and percentages.Results: The main causes of visual impairment were cataracts (58.7%), refractive error (19.4%), and glaucoma (2.9%). Visual impairment was found to be associated with advancing age, low education, and unemployment (P<0.001). Most patients (85.1%) were found to have good quality of life overall. Quality of life was found to be poor in the domains of visual function (64.2%) and social interaction (50.9%). Quality of life was found to be related to the degree of visual impairment, ie, blind patients reported poor quality of life (41.4%) when compared with those having low vision (8.6%) or near normal vision (2.4%, P<0.001).Conclusion: This study identified poor quality of life in patients with a higher degree of visual impairment. Family physicians need to identify these visually impaired patients early and make timely referrals.Keywords: quality of life, visual impairment, blindness, low visio

The Conceptualisation of Employee Voice in Permacrisis: A United Kingdom Perspective

Originally defined as the effort to effect change by Albert Hirschman, the meaning of the term ‘voice’ has evolved over the years. Later writers such as Freeman and Medoff describe the concept as the articulation of workers’ concern. In this chapter, we present a synthesis and overview of some of the early conceptualisations of employee voice and unionism in the UK. We examine the current state and project the future of employee voice and unionism in the UK. The chapter reveals that the concept of voice has been significantly reinvented by modern-day scholars. The study also finds that though employee voice is relevant today, however, in most cases, it only serves the interest of organisations. The study further reveals the lack of will on the part of the management to implement employees’ demands expressed through their voices during permacrisis. The chapter draws conclusion and discuss the implications