Forensic Accounting, Tax Fraud and Tax Evasion in Nigeria – Review of Literatures and Matter for Policy Consideration

Tax Fraud (TF) and Tax Evasion (TE) has become an alarming situation in most developing countries. It has become a focus of attention in recent times by scholars and policy makers because of its impact on the economy. In Nigeria, the recent worldwide economy downturn through COVID-19 pandemic and decrease in price of crude oil and sales quantity in the global market has contributed to difficulties in the implementation of annual budget. This called for a shift to tax revenues (TR) but the major challenge is the high rate of TF and TE. One way of reducing this menace and to instil Tax Compliance (TC) is the application of Forensic Accounting (FA) techniques. Therefore, this call for better understanding of the concepts and ways of using FA to promote TC. It is against this background that the study examined FA, TF and TE in Nigeria. The study adopts exploratory research design with literatures from materials on taxation and accounting. The study concluded that since the traditional auditing techniques has failed to curb TF and TE because of its inefficiency and ineffectiveness of operation, therefore FA will expose, control and deter fraudulent practices on TR, and this will enhance good TR for the government. The study recommends that government should develop interest in FA, enforce tax laws and regulations on TF and TE with strict appropriate punishment on tax evaders, ensure transparency and accountability on TR, and further create forensic unit in tax offices with modern FA techniques equipment

Decomposition and Nitrogen Release Patterns of Parkiabiglobosa and Albizialebbeck Leaves with Nitrogen Fertilizer for Maize Production in Sudan Savanna Alfisolof Nigeria

Biomass transfer or cultivation of leguminous trees has higher eco-friendly profiles for soil nutrients restoration especially nitrogen. The research is conducted on decomposition and nitrogen release patterns of Parkia biglobosa and Albizia lebbeck leaves with nitrogen fertilizer for maize production in sudan savannah alfisol of Nigeria. Data were analysed using (ANOVA). 56 % of N in the litter bag was released the first two weeks of biomass incubation and progressively increases weeks after planting. Decomposition rate constant (KD) ranged from 9.18 to 15.07 week-1 and the rates of plant residues was higher in Albizia lebbeck than Parkia biglobosa in both seasons. Nitrogen release rate constant (KN), ranging from 7.82 to 10.81 week-1 followed a similar pattern as the rate of decomposition with Albizia lebbeck releasing the highest amount of N followed by Parkia lebbeck. The rate of decomposition increased as week increased. Incorporation of Albizia lebbeck had significantly higher effect (p < 0.05) on growth parameter and yield component compared to Parkia biglobosa. The study concluded that Albizia lebbeck decomposed and mineralized faster for crop uptake under sudan savanna conditions. The study suggests that incorporation of Albizia lebbeck and up to 40 kg N ha-1 is a better combination for soil quality improvement and maize productivity in Makera, a semi-arid environment of Nigeria

Effectiveness of intervention on behaviour change against use of non-biodegradable plastic bags: a systematic review.

The devastating impacts that bio-degradable products such as plastic bags are having on human health, wildlife, and the environment is enormous, especially single-use once. Single-use plastics are non-biodegradable products and does not undergo biological decomposition nor degenerate. This review examines various government regulations targeted at changing behaviour against plastic bags consumption and their effectiveness. Following a rigorous search in 13 databases, including PubMed, Science Direct, Springer Nature, etc. only 17 peer-reviewed journal articles that are published between 2000 and 2019 and met the inclusion criteria were included in the study. Each study’s methodological quality was assessed using the GRADE system, and data were extracted using a uniquely designed form. The results revealed that regulations based solely on the thickness of plastic bags does not reduce plastic bags consumption. However, regulations focused on banning ‘single-use’ plastic bag usage, imposing higher taxes and levies on consumers, significantly reduce plastic bags consumption. Overall, the latter is considered the most effective. Also, the results show that attitude, perception and behaviour change toward bio-degradable products or climate-friendly behaviour can be significantly influenced by public policy or regulations. Although the behaviour seems short-lived in some countries, therefore further studies need to probe on why. Also, the absence of a national regulatory strategy in North America reduced the inclusion of studies from the region, hence need for more research focusing on sub-national regulations

Breaking Seed Dormancy of Prosopis africana Seeds and its Effects on Seedlings Growth under Two Different Savanna Soils Conditions

Forest trees across the tropics can be effectively domesticated and conserved for afforestation programmes after successful overcoming by breaking the dormancy of their seed coats. The study was conducted at Forest Nursery Unit of Federal University Dutsin-Ma to assess the breaking dormancy of Prosopis africana seeds and its effects on seedlings growth under two different savanna soils conditions. A 2x5 factorial in Randomized Complete Block Design was used for this experiment in four replicates. The factors were savannah soils locations; (ZA: Zaria soil and DS: Dutsin-ma soil) and pre-sowing treatments; Seeds soaked in 60% diluted Tetraoxosulphate (VI) acid (H2SO4) (A); seeds soaked in hot water at 1000C (HW); seeds soaked in water for 24 hours (W); mechanical scarification (MS); control (C). The data were analyzed using analysis of variance at (P=.05). Zaria soil had significantly higher values (8.55cm, 12.65cm and 17.65cm, 0.15cm and 0.17cm, and 262.05, and 0.12) on seedling heights (SH) at 4-8 weeks after sowing (WAS), collar diameters (CD) at 4-6 WAS, and leaflet areas (LA) at 4 WAS respectively. Mechanically scarified seeds (MS) had consistent significantly higher values (6.54cm, 13.79cm, 19.90cm, 25.13cm and 29.15cm, 0.15cm, 0.19cm, 0.21cm, 0.25cm and 0.29cm, and 0.14, 0.16, 0.19, 0.20 and 0.23) on SH, CD, and LA at 2-10 WAS respectively. It is concluded that seeds sowed in Zaria soil performed better than Dutsin-ma soil, while, mechanical scarification was the best pre-sowing treatment for improved seedlings growth of P. africana seeds

Comparison of Conventional Schlumberger and Modified Schlumberger Arrays in Estimating Aquifer Parameters in A Typical Basement Complex, Southwestern Nigeria

This study compared the interpretation results of the Vertical Electrical Sounding (VES) data acquired using the conventional Schlumberger and modified Schlumberger arrays with a view to assessing the effectiveness of the modified Schlumberger arrays of VES as alternatives to the conventional Schlumberger array at sites with space constraint during geophysical exploration. A total of thirty (30) VES data for both conventional Schlumberger and modified Schlumberger arrays were collected across different rock units within Federal University Oye-Ekiti campus and Irare estate in Oye-Ekiti metropolis, south-western Nigeria, with electrode spacing

Assessing the Carbon Sequestration Potentials of Indigenous Trees among Academic Parks in Federal University of Agriculture, Abeokuta, Nigeria

Air quality, cool air temperatures, as well as captured carbon are enhanced by trees on campus. Human activities in and around academic areas within the university indicate possible high level of Carbon dioxide in thoe specific areas. Therefore, the objective of this study is to assess the Carbon capture potentials of indigenous trees in selected academic area parks (COLAMRUD Park, COLANIM Park, COLERM Park, Motion Ground Park and Multi-purpose Building Park) of Federal University of Agriculture Abeokuta, Nigeria using a non-destructive sampling technique. Results show that there are a total of 10 different tree species across the parks some of which include; Azadiratcha indicia, Albezia lebbeck, Entandrophragma cylindricum, Khaya senegalensis and Mangifera indica. The weight of Carbon captured was observed to be highest in the Entadophragma cylindricum (19.68 x 106 kgm-2) followed by Cedrela ordorata (10.84 x 106 kgm-2) while the least was Cola millenni (1.43 x 106 kgm-2). Carbon capture potential was significantly (pSS>CO>MI>AI>AL>KS>SM>TR>PL. The presence of trees on university campus boosts carbon sequestration, clear-felling of these trees species while constructing new structures should be extremely reduced and more trees should be introduced in places with much human daily activities

Direct current electrical resistivity forward modeling using comsol multiphysics

Forward modeling of direct current (DC) resistivity is very important for the inversion of the resistivity data to obtain the true resistivity of the subsurface. In this study, we demonstrated finite‐element forward modeling of DC resistivity method with point electric source using COMSOL Multiphysics. We employed the AC/DC module in COMSOL which often provides comparatively easy implementation of models and permits exterior boundaries to be placed at infinity, a boundary condition often experienced in most geophysical problems. The validity and effectiveness of the results of numerical simulation using COMSOL Multiphysics were evaluated by comparing the output of the numerical simulations with the calculated analytic solutions. The result reveals that the numerical simulation is in agreement with the analytic solution. This study shows that COMSOL Multiphysics can be used to simulate the distribution of electrical potentials of point source in 3D space in real life and the information from this study can be used for further studies, such as DC resistivity inversions

Producing Policy-relevant Science by Enhancing Robustness and Model Integration for the Assessment of Global Environmental Change

We use the flexible model coupling technology known as the bespoke framework generator to link established existing modules representing dynamics in the global economy (GEMINI_E3), the energy system (TIAM-WORLD), the global and regional climate system (MAGICC6, PLASIM-ENTS and ClimGEN), the agricultural system, the hydrological system and ecosystems (LPJmL), together in a single integrated assessment modelling (IAM) framework, building on the pre-existing framework of the Community Integrated Assessment System. Next, we demonstrate the application of the framework to produce policy-relevant scientific information. We use it to show that when using carbon price mechanisms to induce a transition from a high-carbon to a low-carbon economy, prices can be minimised if policy action is taken early, if burden sharing regimes are used, and if agriculture is intensified. Some of the coupled models have been made available for use at a secure and user-friendly web portal. © 2018 The Author

Producing policy-relevant science by enhancing robustness and model integration for the assessment of global environmental change

We use the flexible model coupling technology known as the bespoke framework generator to link established existing modules representing dynamics in the global economy (GEMINI_E3), the energy system (TIAM-WORLD), the global and regional climate system (MAGICC6, PLASIM-ENTS and ClimGEN), the agricultural system, the hydrological system and ecosystems (LPJmL), together in a single integrated assessment modelling (IAM) framework, building on the pre-existing framework of the Community Integrated Assessment System. Next, we demonstrate the application of the framework to produce policy-relevant scientific information. We use it to show that when using carbon price mechanisms to induce a transition from a high-carbon to a low-carbon economy, prices can be minimised if policy action is taken early, if burden sharing regimes are used, and if agriculture is intensified. Some of the coupled models have been made available for use at a secure and user-friendly web portal