Tax Audit and Investigation: A Panacea to Increase Revenue Generation in Nigeria

The research work examines the effect of tax audit and investigation on revenue generation in Nigeria. The essence of the study is to determine the effect of tax audit and investigation, which is a viable instrument of relevant tax authority on revenue generation in Nigeria using the tools of tax audit and investigation as measuring indicators. Primary data were sourced through the administration of a structured questionnaire on 162 samples drawn from the total population of Federal Inland Revenue staff in the South-western zone of Nigeria, using Taro Yamane sample size calculator. Descriptive and inferential methods of data analysis were employed to measure the effect of tax audit and investigation’s indictors (desk/office audit, field audit, and audit investigation) on revenue generation. Findings revealed that about 38% variation in revenue generation in Nigeria is due to change in tax audit and investigation’s indicators/variables of DOA, FA, and ANINV, which implies that applications of these variables of tax audit and investigation will improve tax revenue generation in Nigeria as shown from the contributory regression coefficients of 0.576, 0.407, and 0.151 respectively. The study therefore recommends that effective and efficient tax audit and investigation habit should be encouraged by the relevant tax authorities as this will help in curbing taxpayers rendering false returns, reduce tax evasion and eventually improve tax revenue generation in Nigeria. Keywords: Tax Audit, Tax investigation, Field Audit, Office/Desk Audit, Revenue Generation, DOI: 10.7176/RJFA/13-18-05 Publication date:September 30th 202

Knowledge, attitude and practice of prophylactic mastectomy among patients and relations attending a surgical outpatient clinic

Introduction: Prophylactic mastectomy (PM) is uncommon in our practice. This study documents the knowledge and attitude of patients and relation to prophylactic mastectomy. Methods: Adults attending surgical outpatient unit were interviewed. Biodata, awareness of breast cancer, and attitude towards prophylactic mastectomy were inquired about and documented. Results: Two hundred and forty eight (99 men and 149 women) were involved. Most, 75.6%, were age bracket 20-29years and 77.2% had tertiary education. Only 26 (10.4%) of the respondents had previous history of breast diseases. 96.4% were aware of cancer of the breast while 113 (45.2%) of them were aware that breast cancer gene can be inherited from parents and 60 (24.2%) believe cancer of the breast can affect women with strong positive family history. Only 64 (25.6%) of them would agree to prophylactic mastectomy if found necessary. Reasons given for possible refusal to consent to PM include effect on beauty, (40%), psychological effect, (22.8%), non-curing of disease, (18%), possible surgical complications, (7.2%), and financial cost, (1.2%). Presence of unilateral breast cancer and high risk status constituted about 71% of suggested possible indications for PM while presence of any breast disease was suggested by only 7.3% of respondents. The profession or education of respondents did not have significance on their acceptance or rejection of PM. Conclusion: Awareness of prophylactic mastectomy is low among patients in this study. Education about breast cancer and methods of prevention need to be improved.Pan African Medical Journal 2012; 13:2

MODELLING THE IMPACTS OF SELECTED WATERSHED MANAGEMENT STRATEGIES ON SEDIMENT REDUCTION UPSTREAM OF SHIRORO DAM, NIGERIA

This research utilized a regulated hydrological model, Soil and Water Assessment Tool (SWAT) interfaced with Geographical Information System (GIS), in studying the effectiveness of the chosen watershed management strategies on sediment reduction upstream of Shiroro dam, Nigeria. Selected management approaches were modelled while calibration and validation of the model were achieved using observed streamflow data. Findings indicated a good correlation during calibration and validation period. Application of reforestation, vegetative filter strips and stone bunds in the watershed reduces sediment production by 27 %, 39 %, and 15 % respectively. Thus, the sediment management scenarios depicted within this research are considerably sustainable and effective

MODELLING THE IMPACTS OF SELECTED WATERSHED MANAGEMENT STRATEGIES ON SEDIMENT REDUCTION UPSTREAM OF SHIRORO DAM, NIGERIA

This research utilized a regulated hydrological model, Soil and Water Assessment Tool (SWAT) interfaced with Geographical Information System (GIS), in studying the effectiveness of the chosen watershed management strategies on sediment reduction upstream of Shiroro dam, Nigeria. Selected management approaches were modelled while calibration and validation of the model were achieved using observed streamflow data. Findings indicated a good correlation during calibration and validation period. Application of reforestation, vegetative filter strips and stone bunds in the watershed reduces sediment production by 27 %, 39 %, and 15 % respectively. Thus, the sediment management scenarios depicted within this research are considerably sustainable and effective

Novel <i>GREM1 </i>Variations in Sub-Saharan African Patients With Cleft Lip and/or Cleft Palate

Objective: Cleft lip and/or cleft palate (CL/P) are congenital anomalies of the face and have multifactorial etiology, with both environmental and genetic risk factors playing crucial roles. Though at least 40 loci have attained genomewide significant association with nonsyndromic CL/P, these loci largely reside in noncoding regions of the human genome, and subsequent resequencing studies of neighboring candidate genes have revealed only a limited number of etiologic coding variants. The present study was conducted to identify etiologic coding variants in GREM1, a locus that has been shown to be largely associated with cleft of both lip and soft palate. Patients and Method: We resequenced DNA from 397 sub-Saharan Africans with CL/P and 192 controls using Sanger sequencing. Following analyses of the sequence data, we observed 2 novel coding variants in GREM1. These variants were not found in the 192 African controls and have never been previously reported in any public genetic variant database that includes more than 5000 combined African and African American controls or from the CL/P literature. Results: The novel variants include p.Pro164Ser in an individual with soft palate cleft only and p.Gly61Asp in an individual with bilateral cleft lip and palate. The proband with the p.Gly61Asp GREM1 variant is a van der Woude (VWS) case who also has an etiologic variant in IRF6 gene. Conclusion: Our study demonstrated that there is low number of etiologic coding variants in GREM1, confirming earlier suggestions that variants in regulatory elements may largely account for the association between this locus and CL/P. </jats:sec

Clinical photography among African cleft caregivers

Objective: The aim of this paper is to document the practice of photography among clinicians whose daily work depends and is influenced so much by medical photography. Materials and Methods: Questionnaires documenting the bio data, place of practice, and experience of cleft caregivers with clinical photography were distributed. Knowledge of rules guiding clinical photography and adherence to them were also asked. Types of camera used were documented and knowledge of the value of clinical photographs were also inquired. Results: Plastic surgeons constitute the highest proportion of 27 (38.6%), followed by Oral and Maxillofacial surgeons with 14 (20.0%). Twenty one (30.0%) of the respondents always, 21 (30.0%) often, 12 (17.1%) frequently, while 9 respondents sometimes took photographs of their patients. Suggested uses of clinical photographs included training, 52 (74.3%), education, 51 (72.9%), medicolegal, 44 (62.9%) and advertisement, 44 (62.9%) among others. Twenty two (31.4%) did not know that there were standard guidelines for taking clinical photographs. Twenty three (32.9%) of them did not seek the consent of the patients before taking clinical photographs. Conclusion: While the practice of clinical photography is high among African cleft caregivers, there is a need for further education on the issues of standard rules and obtaining consent from patients

Technological Capability of Local Fabricators in Fabrication of Equipment for Special Palm Oil in Nigeria

This study assessed some fabricators’ technical knowhow in the production or fabrication of machines used for the production of Special Palm Oil (SPO). The study also examined facilities possessed by the fabricators &nbsp;&nbsp;with the aim to providing intervention that would abridge the widening demand gap between the demand and supply of SPO for domestic and industrial applications. Multistage sampling technique was used to select 98 fabricators as respondents across four geopolitical zones where palm oil is produced in Nigeria. &nbsp;A well-structured questionnaire and an observant check list were used to collect data relevant to the objectives of the study from the respondents. The collected data were collated with Epidata application and analysed with the Statistical Package for the Social Sciences (SPSS). Descriptive statistics&nbsp; such as&nbsp; frequency distribution and mean were used to summarised the data while inferential statistics such as&nbsp; Chi-Square &nbsp;and &nbsp;multiple regression were used to make deductions. Findings of the study showed that&nbsp; &nbsp;majority&nbsp; of the respondents were&nbsp; within the age of &nbsp;bracket of 40 and 49 &nbsp;and had West African Examination Certificate or its equivalent as major educational qualification./ Average income generated per year based on their primary occupation and other occupation were ₦300,000 and ₦275,,000&nbsp; respectively. There was a great significant relationship between membership of organization and the information received at p = 0.05 probability level. Majority of the respondents said they learned the art of fabrication informally from someone. They had limited and dysfunction number pieces of equipment for bending, rolling and lathing, which hindered, the fabrication of machines involved in the production of special palm oil (SPO)