Challenges of Tax Auditors and Investigators in Abia State, Nigeria

The intention to undertake this study was to analyze the challenges of tax auditors and investigators in Abia State , Nigeria. The researcher conducted this academic work by using a scaled questionnaire. He took a sample of forty respondents with a population of 400 people that was based on judgmental sampling technique which comprised of chartered accountants, tax consultants and tax officials in public and private sectors in Umuahia, Abia State. The collected data was analyzed qualitatively. Whereupon, the study concludes that the following are the challenges faced by tax auditors and investigators ; poor record keeping by tax payers, lack of cooperation by taxpayers and agents , lack of technical manpower, bribery and corruption, obsolete tax laws, low funding of the tax authority, lack of data base etc. The study recommends modernization and automation of tax system, recruitment of qualified professionals who are well versed in tax and accounting among others

Personalization in Serious and Persuasive Games and Gamified Interactions

© Lennart Nacke, 2015. This is the author’s version of the work. It is posted here for your personal use. Not for redistribution. The definitive version was published in CHI PLAY '15 Proceedings of the 2015 Annual Symposium on Computer-Human Interaction in Play, https://doi.org/10.1145/2793107.2810260Serious and persuasive games and gamified interactions have become popular in the last years, especially in the realm of behavior change support systems. They have been used as tools to support and influence human behavior in a variety of fields, such as health, sustainability, education, and security. It has been shown that personalized serious and persuasive games and gamified interactions can increase effectivity of supporting behavior change compared to "one-size-fits all"-systems. However, how serious games and gamified interactions can be personalized, which factors can be used to personalize (e.g. personality, gender, persuadability, player types, gamification user types, states, contextual/situational variables), what effect personalization has (e.g. on player/user experience) and whether there is any return on investment is still largely unexplored. This full-day workshop aims at bringing together the academic and industrial community as well as the gaming and gamification community to jointly explore these topics and define a future roadmap.Österreichische ForschungsförderungsgesellschaftPeer-reviewe

CRISIS MANAGEMENT IN SPORTS AND SPORTS DEVELOPMENT

Sports have become a good source of livelihood and entertainment. From time-to-time sports organizations witness violent and non-violent situations which define crisis. Violence can be internally or externally and poses a serious obstacle to effective sports management around the globe. The impact of violence in sports is really capable of inducing severe consequences or even disaster if inappropriate strategic moves are made or adopted, planned or devised. Many persons lost their source of livelihood as a result of the crisis in sports. The issue of how sports organizations can develop and maintain the good performance of participants when faced with crisis situations has largely remained underexplored. This paper, therefore, reviews the concept of crisis, sports crisis, crisis management and sports development. The paper specifically discussed the causes and effects of the crisis on the operation of sports organizations, types of crisis management strategies and models. The paper further examined sports development in Nigeria and how it relates to crisis management in sports, since crisis management form the bedrock of peaceful co-existence between employers and employees in sports organizations and even the society at large, the paper recommends that the management of sports organizations should be pro-active in their crisis management plans in order to identify, resolve and adequately handle issues that are capable of destroying sports programmes among sports teams or clubs in the country.  Article visualizations

Positional Accuracy Assessment of Historical Google Earth Imagery

Google Earth is the most popular virtual globe in use today. Given its popularity and usefulness, most users do not pay close attention to the positional accuracy of the imagery, and there is limited information on the subject. This study evaluates the horizontal accuracy of historical GE imagery at four epochs between year 2000 and 2018, and the vertical accuracy of its elevation data within Lagos State in Nigeria, West Africa. The horizontal accuracies of the images were evaluated by comparison with a very high resolution (VHR) digital orthophoto while the vertical accuracy was assessed by comparison with a network of 558 ground control points. The GE elevations were also compared to elevation data from two readily available 30m digital elevation models (DEMs), the Shuttle Radar Topography Mission (SRTM) v3.0 and the Advanced Land Observing Satellite World 3D (AW3D) DEM v2.1. The most recent GE imagery (year 2018) was the most accurate while year 2000 was the least accurate. This shows a continuous enhancement in the accuracy and reliability of satellite imagery data sources which form the source of Google Earth data. In terms of the vertical accuracy, GE elevation data had the highest RMSE of 6.213m followed by AW3D with an RMSE of 4.388m and SRTM with an RMSE of 3.682m. Although the vertical accuracy of SRTM and AW3D are superior, Google Earth still presents clear advantages in terms of its ease of use and contextual awareness.Comment: 36 page

Partnership for International Development:Finland-Nigeria Conference on Climate, Food, Health and Entrepreneurship

A joint collaboration between the Arctic Centre of the University of Lapland, Finland and the Federal Institute of Industrial Research, Oshodi, Lagos, Nigeria was organised as a hybrid conference on several topics that are related to climate, food, health and entrepreneurship. The utilisation of natural resources in both regions is an important theme in meeting the sustainable development goals agenda. The topics discussed were multidisciplinary, they include Nigerian indigenous foods, bioeconomy, circular economy, nutrition, health, innovation and entrepreneurship under four themes (Climate, Food, Health and Entrepreneurship). There were dignitaries from Finland and Nigeria. The presenters are researchers from Nigerian universities (University of Ibadan, University of Abuja and Eko university, Lagos), Nigerian Federal Institute of Industrial research centre and from the Finnish side we have the university of Lapland, Rovaniemi, University of Oulu, Oulu and the Centria University of Applied Sciences, Kokkola. The topics discussed will serve as training materials for students and learners, the discussion focussed on research opportunities for institutions in both countries. The experts from both countries will continue to dialogue on the possibility of promoting common topics as research agenda in these important areas with the possibilities of creating more jobs

Impact of COVID-19 Lockdown on Depression Severity and the Use of Drugs Among University of Ibadan Students

Background: Since the declaration of COVID-19 as a pandemic, measures such as nationwide lockdowns have been implemented. The sudden disruption of activities coupled with fear could trigger or aggravate mental illnesses and consequently, increase substance use as a coping mechanism. This study then sought to assess the impact of the lockdown on depression and substance use amongst students in a tertiary institution in Ibadan city, Nigeria. Methods: A self-administered 26 questions online questionnaire was employed for data collection of socio-demographic characteristics, Patient Health Questionnaire (PHQ-9) to assess depression, and a section on the use of psychoactive drugs during lockdown. Data were statistically analyzed using IBM's SPSS and Microsoft Excel. Results: We gathered 102 responses, 54.9% were males. Most of the respondents had mild depression (41.2%), followed by 36.3% that reported not having an episode of depression, 15.7% moderate, 4.9% moderately severe, and 2% severe depression. Female had more depressive episodes than males (p=0.185). Only 4% reported substance use since the pandemic, all were male. At a 95% confidence interval, there was no significant association between the level of depression and any socio-demographic characteristics of students and between the level of depression and drug use. Conclusions: According to this study, lockdown and other mitigation strategies implemented during the pandemic were not found to be associated with drug use. A limitation of this study is the cross-sectional design, as a result, a larger multicenter study is needed to ascertain the possible association between lockdown, depressive symptoms, and drug use among students

Upregulated expression of FFAR2 and SOC3 genes is associated with gout

ObjectiveTo examine the expression of Free fatty acid receptor 2 (FFAR2) and Suppressor of cytokine signalling 3 (SOCS3) genes in asymptomatic hyperuricaemia (AH), AH with MSU crystal deposition, inter-critical gout and gout flare.MethodsStudy participants (n = 120) comprised 34 people with serum urate (SU) <360 μmol/l, 69 with AH ± MSU crystal deposition and 17 with a gout flare. Sixteen of the 17 patients with a gout flare attended a second visit 6–12 weeks later. Gene expression levels were assessed using RT-qPCR and results computed as fold changes (FC) after normalization to the reference gene.ResultsFFAR2 was significantly upregulated during gout flares (FC = 2.9) compared with normal SU, AH, and AH + MSU crystal deposition (FC = 1.1, P < 0.0001 for each comparison). FFAR2 was also significantly upregulated during inter-critical gout (FC = 1.8) compared with normal SU, AH and AH + MSU (FC = 1.1, P < 0.001 for each comparison). SOCS3 was significantly upregulated during gout flares (FC = 3.4) compared with normal SU, AH, and AH + MSU crystal deposition (FC = 1.1, 1.1 and 1.2, respectively, P < 0.0001 for each comparison). SOCS3 was also upregulated during inter-critical gout (FC = 2.1) compared with normal SU (P = 0.02) and AH (P = 0.006) (FC = 1.1 and 1.2, respectively). FFAR2 expression was upregulated during gout flare compared with inter-critical gout and SOCS3 expression showed negative correlation with flare duration (r = –0.49, P < 0.05).ConclusionFFAR2 upregulation is associated with gout and may trigger gout flares. SOCS3 may have a role in amelioration of gout flares

A standardised Phase III clinical trial framework to assess therapeutic interventions for Lassa fever

BACKGROUND: Only one recommendation currently exists for the treatment of Lassa fever (LF), which is ribavirin administered in conjunction with supportive care. This recommendation is primarily based on evidence generated from a single clinical trial that was conducted more than 30 years ago-the methodology and results of which have recently come under scrutiny. The requirement for novel therapeutics and reassessment of ribavirin is therefore urgent. However, a significant amount of work now needs to be undertaken to ensure that future trials for LF can be conducted consistently and reliably to facilitate the efficient generation of evidence. METHODOLOGY: We convened a consultation group to establish the position of clinicians and researchers on the core components of future trials. A Core Eligibility Criteria (CEC), Core Case Definition (CCD), Core Outcome Set (COS) and Core Data Variables (CDV) were developed through the process of a multi-stakeholder consultation that took place using a modified-Delphi methodology. RESULTS: A consensus position was achieved for each aspect of the framework, which accounts for the inclusion of pregnant women and children in future LF clinical trials. The framework consists of 8 core criteria, as well as additional considerations for trial protocols. CONCLUSIONS: This project represents the first step towards delineating the clinical development pathway for new Lassa fever therapeutics, following a period of 40 years without advancement. Future planned projects will bolster the work initiated here to continue the advancement of LF clinical research through a regionally-centred, collaborative methodology, with the aim of delineating a clear pathway through which LF clinical trials can progress efficiently and ensure sustainable investments are made in research capacity at a regional level