Informal Sector and Tax Compliance in Nigeria- Challenges and Opportunities

Taxing the Informal Sector (IS) and its taxpayers’ compliance level has become a focus of attention in recent times by scholars and policy makers because of IS contribution to the country. IS seems difficult to tax because of administrative problems, human capital and personnel shortage, lack of record keeping, nature of its economic activities and cost implications. Therefore, there is need for better understanding of the concept, challenges, and methods of taxing, and of promoting tax compliance (TC) in the IS. It is against this background that the study examined IS and TC in Nigeria with its challenges and opportunities. Exploratory research design was adopted for the study with focus on literatures in the area of taxation, accounting and finance. The study concluded that taxing the IS is very important to any developing country as this achieved three things: revenue, growth and governance. Government needs to expand its tax net with much focus on the IS as any further neglect of this sector might dampen the moral of some individual taxpayers especially those in the formal sector who had been voluntarily paying tax. However, there is need for simplification of tax laws and establishment of tax courts, tax education and enlightenment, inter-agency collaboration and provision of Tax Identification Number (TIN), government should also exhibit accountability and transparency in order to build trust in the informal sector operators for tax compliance

Evaluation of CD4+ T Cells in HIV Patients Presenting with Malaria at the University of Ilorin Teaching Hospital Nigeria

CD4 count is an important immunological marker of disease progression in HIV seropositive patients. This study was carried out to determine the effect of malaria or fever of unknown origin on the population of CD4+ T lymphocytes of HIV seropositive patients attending the highly active antiretroviral therapy (HAART) clinic of the University of Ilorin Teaching Hospital, Ilorin, Nigeria. 36 subjects were selected for this study. Ongoing history of fever was used as a case definition for malaria and malaria was confirmed from microscopic examination of thick and thin film of blood sample obtained from the patients during presentation with fever. The CD4 count was evaluated during presentation of fever and post-fever using flow cytometry. There was significant decrease in CD4 count of the patients. However, upon classifying the patients into 2 groups - those that returned to the clinic after a week and those that returned after a month - a significant increase in CD4 count was noticed in the group that returned after a week, while a significant decrease was noticed in the group that returned after a month (at p value of 95%). Further classification of the patients based on presence of malaria parasite, and body temperature resulted in varying effects on CD4 count post-fever (in the general group, 27 were positive for malaria parasites. Of these 27, there was an increase in CD4 count in 9 (33.3%). However in the group that returned after a week, all 6 (100%) that were positive for malaria parasites showed increase in CD4 count. Five (26.3%) of the 19 patients that had body temperature within the range of 35.5-37.4^o^C showed an increase in CD4 count, while 7 (41.2%) the 17 patients that had body temperature of 37.5^o^C and above showed an increase in CD4 count. The results led to the conclusion that while some components of the immune response to malaria could strengthen the immune system of HIV seropositive patients by increasing their CD4 count, other components will suppress their immunity by decreasing their CD4 count, accelerating the progression to AIDS

A Critical Review of Maturity Model Development in the Digitisation Era

Maturity models assess the prevailing capability level and proffer the necessary capabilities for effective adoption in a systematic roadmap. This is considered essential to achieve diffusion of the emerging technologies. The paper provides a guide to maturity model development in the digitisation era. This study adopted scientometrics and meta-synthesis to critically review and provide guidance on maturity model development. Firstly, bibliographic data was collected from the Scopus database and analysed using Scientometrics. Secondly, developed BIM maturity models were critically reviewed. The study identified areas of maturity model deployment and the industries of deployment. It also identified the present areas of deployment of maturity models. The second aspect critically reviewed selected BIM maturity models through stated parameters and outlined the necessary criteria for maturity model development. Maturity model is widely adopted to achieve optimisation and proper assessment in various industries. The study identified the industries where it is deployed and identified the areas of maturity model deployment in the digitisation era. In addition, it was observed that some existing BIM maturity models do not conform to the various requirements expected of a maturity model. The study is unique in the methods adopted to achieve its results. Also, it identified the areas of maturity model deployment. The study is helpful as it provides the criteria for maturity model development hereafter, while also helping BIM users choose among the existing BIM maturity models. The study is crucial for proper maturity model development in the digitisation era

OLAX SUBSCORPIOIDEA OLIV. (OLACACEAE): AN ETHNOMEDICINAL AND PHARMACOLOGICAL REVIEW

Background Olax subscorpioidea Oliv. (Olacaceae) is a woody shrub that is widely distributed in Africa. It has trado-medicinal importance and is used in the treatment of asthma, cancer, convulsion, diabetes, intestinal worm infections, jaundice, mental illnesses, neurodegenerative disorders, sexually transmitted infections, swellings and rheumatism, and yellow fever. Aims To review available literature on the phytochemistry, ethnobotany, pharmacology and toxicity of Olax subscorpioidea Oliv. Methods Published findings were searched in online databases such as Web of Science, Scopus, Pubmed, Google Scholar and other relevant sources, and the data were sorted by relevance.  Combinations of keywords used in the search include Olax subscorpioidea, Olacaceae, Olax, Ewe Ifon, and African medicinal plants. Results The presence of alkaloids, anthraquinones, cardiac glycosides, flavonoids, phenolic compounds, proanthocyanidins, saponins, tannins and triterpenes has been reported from O. subscorpioidea. Cytotoxic santalbic acid was isolated from the methanol extract of the seed of this plant, while GC-MS and HPLC analyses of the n-butanol and n-hexane extracts of the leaf revealed the presence of caffeic acid, quercetin, morin, rutin, n-hexadecanoic acid (palmitic acid), 7,10,13-hexadecatrienoic acid and methyl ester, hentriacontane, 9,17-octadecadienal (Z)-, 9,12-octadecadienoic acid (Z,Z)-, squalene, nonacosane, octadecanoic acid. Bioactivity studies on this plant demonstrated its medicinal potential mainly as an analgesic, anthelmintic, anti-arthritic, antidepressant, antihyperglycaemic, anti-inflammatory, antioxidant, antimalarial and antimicrobial agent. Oral acute toxicity of the leaf extracts in rats appeared to be greater than 5,000 mg/kg body weight. Conclusion Published literature available to date on O. subscorpioidea provides some preliminary scientific basis for the ethnomedicinal uses of this plant. However, some ethnomedicinal uses have not been scientifically validated yet, and similarly, only a limited amount of information is available on properly isolated and identified phytochemicals from this plant that link to its bioactivitie

An Election Energy Threshold Based Multi-Hop Routing Protocol in a Grid-Clustered Wireless Sensor Network

Owing to the limited energy of sensor nodes (SNs) in a wireless sensor network (WSN), it is important to reduce and balance the energy consumption of the SNs in order to extend the WSN lifetime. Clustering mechanism is a highly efficient and effective mechanism for minimizing the amount of energy that SNs consume during the transmission of data packets. In this paper, an election energy threshold based multi-hop routing protocol (mEEMRP) is presented. In order to minimize energy consumption, this routing protocol uses grid clustering, where the network field is divided into grid clusters. SNs in each grid cluster select a cluster head (CH) based on a weight factor that takes the node location, node’s residual energy (RE) as well as the node’s distance from the base station into consideration. An energy efficient multi-hop routing algorithm is adopted during the transmission of data packets from the cluster heads (CHs) to the base station (BS). This multi-hop routing algorithm uses an election energy threshold value, T­nhCH that takes into consideration the RE of CHs as well as the distance between CHs. Simulation results show a 1.77% and 10.65% improvement in terms of network lifetime for two network field scenarios over Energy Efficient Multi-hop Routing Protocol (EEMRP)

Evaluation and risk assessment of heavy metals in surface water collected along the Isipingo River, KwaZulu-Natal, South Africa

In this study, the pollution levels, sources, and ecological risks associated with five selected heavy metals (chromium, copper, iron, lead, and zinc) were evaluated in surface water, soil, and sediment systems along the Isipingo River, KwaZulu-Natal, South Africa. The surface water, soil and sediment samples collected along the river, were preserved, transported, and stored followed the standard procedures. Soil and sediment samples were digested for heavy metal determination using a microwave digestion system. The digested samples were quantitatively analysed using an inductively coupled plasma optical emission spectrometer (ICP-OES). The results demonstrate that majority of the targeted heavy metals were found below the detection limits in surface water except for iron (Fe), which was found within the concentration range of 9.54 to 46.76 µg/L. Lead was found below the detection limit in water, soil, and sediment samples, while other heavy metals were within the range not detected (ND) to 0.222 µg/kg dry weight and 0.212 µg/kg dry weight in soil and sediment respectively. The ecological risk assessment of the studied metals in soil and sediment systems from this river signified that water from this river had less probable potential adverse effects on both animals and humans as well as benthic organisms.https://www.tandfonline.com/loi/geac20hj2024Chemical EngineeringSDG-06:Clean water and sanitatio

Anthropometric studies for designing to fit gari-frying workers

 Work system and product design require anthropometric data of the user population relevant to the facility in order to have safe operation in service as well as increase user satisfaction and efficiency. Designing to fit gari-frying workers in each of the southwestern states in Nigeria is geared towards this end. The age, weight and twenty-five body dimensions of 120 gari-frying workers in Lagos, Ogun, Oyo, Osun, Ondo and Ekiti, selected by random sampling, were measured. The body dimensions include stature, shoulder height, sitting height, eye height, forward grip reach, buttock-popliteal height, buttock-knee length, knee height, thigh clearance, forearm-to-forearm breadth, waist depth, elbow rest height, knuckle height, elbow grip length, hip breadth, hand length, hand breadth, hand thickness, grip span and lumbar height. SPSS 20 software was used to perform statistical analysis to determine the mean, standard deviation, minimum and maximum values, 2nd, 5th, 25th, 50th, 75th and 95th percentiles for each state. Ogun state was used as a control, against which means of body dimension data, collected from other states, were compared using paired sample t-test. The results revealed that some of the body dimensions showed significant difference across the states at P≤0.05 with Oyo having more anthropometric parameters that differ from that of Ogun and Ondo having the least. Between 11.42% and 24.25% difference in the mean age, weight and lumbar height was observed in all the states. Osun state has the highest mean BMI and BSA values of 32.38 kg/m2 and 1.82 m2, respectively. These results are the required data for the design of facility and products for gari-frying workers as well as in similar women workspaces, especially in processing centres

Antibacterial activity of crude extracts of some South African medicinal plants against multidrug resistant etiological agents of diarrhoea

Abstract Background This study evaluated the antibacterial activity of some plants used in folklore medicine to treat diarrhoea in the Eastern Cape Province, South Africa. Methods The acetone extracts of Acacia mearnsii De Wild., Aloe arborescens Mill., A. striata Haw., Cyathula uncinulata (Schrad.) Schinz, Eucomis autumnalis (Mill.) Chitt., E. comosa (Houtt.) Wehrh., Hermbstaedtia odorata (Burch. ex Moq.) T.Cooke, Hydnora africana Thunb, Hypoxis latifolia Wight, Pelargonium sidoides DC, Psidium guajava L and Schizocarphus nervosus (Burch.) van der Merwe were screened against Staphylococcus aureus, Escherichia coli, Enterococcus faecalis, multi-resistant Salmonella enterica serovar Isangi, S. typhi, S. enterica serovar Typhimurium, Shigella flexneri type 1b and Sh. sonnei phase II. A qualitative phytochemical screening of the plants extracts was by thin layer chromatography. Plants extracts were screened for antibacterial activity using serial dilution microplate technique and bioautography. Results The TLC fingerprint indicated the presence of terpenoids and flavonoids in the herbs. Most of the tested organisms were sensitive to the crude acetone extracts with minimum inhibitory concentration (MIC) values ranging from 0.018–2.5 mg/mℓ. Extracts of A. striata, C. uncinulata, E. autumnalis and P. guajava were more active against enteropathogens. S. aureus and Sh. flexneri were the most sensitive isolates to the crude extracts but of significance is the antibacterial activity of A. arborescens and P. guajava against a confirmed extended spectrum betalactamase positive S. enterica serovar Typhimurium. Conclusion The presence of bioactive compounds and the antibacterial activity of some of the selected herbs against multidrug resistant enteric agents corroborate assertions by traditional healers on their efficacies

EPIDEMIOLOGY OF BACTERIA COLONIZATION AND ICU-ACQUIRED INFECTION IN A NIGERIAN TERTIARY HOSPITAL

Background: Health care associated infection (HCAI) or Hospital acquired infection is associated with significant morbidity, mortality and cost. The incidence is about 6% and disproportionately higher in critically ill patients who may have been immune-compromised with many invasive procedures already performed. Prevention of HCAI and appropriate management of patients in the intensive care unit (ICU) requires knowledge on the pattern of microbial colonization and infections. The aim of this preliminary study was to provide current data on the pattern of ICU acquired infections in our hospital. Patients and Methods: It was a cross sectional study of patients admitted into the ICU who were expected to stay longer than 48hrs between July 2011 and September 2012. Urine, blood, and tracheal aspirate were collected on days 1, 3 and 5 for microbiological studies. All patients involved in the study had urethral catheter in-situ and received mechanical ventilation in the ICU. Results: Fifty-nine patients were recruited into the study. The mean age of the patients was 30.08 + 19.9yr; while the reasons for admissions were respiratory failure (59.3%), cardiovascular instability, trauma and neurological diseases. About 30% of the samples taken from the study sites on arrival in the ICU had positive culture yields. Organisms cultured included Klebsiella oxytoca, Staphylococcus aureus, and Pseudomonas aeruginosa. The urinary tract had the highest number of isolated organisms- 9(60%), followed by equal number of isolated organisms-3(20%) in the blood and respiratory tract. Eleven (73.3%) of the organisms isolated were Gram-negative bacteria, and 4 (26.7%) were Gram-positive cocci. The commonest bacteria isolates were Staphylococcus aureus (4/26.7%) and Klebsiella oxytoca (4/ 26.7%). A total of 15 ICU- acquired infections were detected in 9 of 59 patients. Conclusion: The HCIA infection rate was 15%, and urinary tract infections (UTI) was the commonest hospital acquired infection in our ICU. Klebsiella oxytoca and Staphylococcus aureus were the commonest organisms