A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)

Property tax collection issues in local governments are an important area of concern in recent years. Similarly, Pasir Gudang Municipal Council is facing serious challenges due the accrual of arrears on property tax. These issues are directly linked to the conducts and compliance behavior of the taxpayers which determine the revenue generation of the local government. Therefore, as a result of high non-compliance behavior of the taxpayers, the revenue generation capacity of Pasir Gudang Municipal Council has been declining. This study therefore, makes an effort to investigate the problems of low property tax revenue generation at Pasir Gudang Municipal Council, Malaysia. Random sampling technique was used for the data collection required for the study. Nevertheless, the study adopted a mixed method approach. 300 respondents are targeted which form the sample size to answer one of the research questions. While the qualitative method answers the other 3 research questions. However, 264 questionnaires were returned. The quantitative data analysis employed was simple distribution tables, bar chart and percentage distribution. On the other hand, thematic network analysis and narration, photographs and observations were used for qualitative analysis. The study has discovered that inadequate provisions of infrastructural facilities and services are the reason for the decline in property tax revenue collection generation in the study area. Because the findings of study discovered that the taxpayer's expectations were to have adequate infrastructural facilities and services in the study area but due to the absence of these requirements most of them evade paying the property tax. Through the findings of the study a relationship between public authorities and the taxpayers is established. The research contribution to knowledge based on the findings of this study is very significant. The study has established that provision of public amenities (public goods and services) is a determinant to taxpayers compliance. This can be used as an extension on Fischer's model of compliance behavior. However, effective public engagement in the public service delivery and enforcement could yield positive results

Drill as a Process of Education

This review paper examines drill as a process of education. The meaning of drill has been examined, its basic features, the general techniques, its relationship with other processes of education, its absurdities as well as its advantages were also examined. Drill as a process that is mostly used in teaching aspects of education that centers on skill acquisition is very relevant in education. Even though drill as a process of education cannot be effectively used in teaching abstract concepts but it is still suitable in teaching concepts that develop psychomotor of individuals. Therefore, drill continues to be one of the important processes in education. Key words: Drill, Process, Educatio

The analysis of monetary framework of inflation targeting, exchange rate regime switching and volatility in selected sub-Saharan African countries

Exchange rate volatility has affected not only sub-Saharan African economies but the volume of international transactions in general. It directly affects the nations’ profitability of tradable commodities, balance of payment, terms of trade and investment decisions. Despite the measures taken by the monetary authorities to ensure macroeconomic stability, exchange rate remains volatile. This study, therefore pursues the following objectives. First, it investigates the effectiveness of the inflation targeting framework (ITF) as a hedging strategy for exchange rate volatility. Second, examines whether the monetary policy of ITF has performed the role of the nominal anchor in the economies. Third, examines the influence of exchange rate regime switching on exchange rate volatility and finally, determines causality among the variables of the monetary theory of exchange rate determination. In achieving the results of the objectives, the study employed a battery of econometric procedures namely, threshold generalised autoregressive conditional heteroscedasticity (TGARCH) model, generalised method of moments (GMM) estimators, time-varying Markov-switching transition probability ARCH model and asymmetric/Toda-Yamamoto dynamic causality with leverage bootstrapping. The results of the first objective indicate that the menace of exchange rate volatility reduces when the IT policy was adopted in Ghana and South Africa. However, the ITF policy transition increases the volatility of exchange rate. Secondly, the findings on the baseline and augmented Taylor rule models reveal that ITF become a nominal anchor in the economies immediately after the adoption of the policy, although the hypothetical response of interest rate to inflation deviation and output gap is greater in South Africa compared to Ghana. Thirdly, the results of the time-varying Markov-switching models indicate that the exchange rates of the countries are characterised by decline in the downward regime except for Nigeria which shows high decline in the upward regime. Finally, the estimates of the asymmetric/Toda-Yamamoto causality reveal the existence of size distortion when the asymptotic Granger causality is used. The main policy implication of the findings is that monetary authorities can ensure exchange rate stability through accountability and transparency in contractionary or expansionary policies in aggregate demand using monetary policy instrument

Performance Evaluation of Some Selected Incubated Enterprises at Technology Incubation Centre, Kano, Nigeria.

The performances pattern in terms of monthly turnover of three (3) selected enterprises which were arbitrarily designated as A, B and C from Technology Incubation Centre (TIC), Kano were evaluated from 2007 to 2010. Three critical stages of the enterprises’ incubation status were considered, that is their last twelve (12) months of resident incubation, next three (3) months of transition from resident incubation to post incubation and the subsequent first twelve (12) months of post incubation. A scatter diagram was then plotted as turnover versus time for the three (3) entreprises which produced unique relationships for each of the three (3) critical stages. It was observed that that all the enterprises showed a parabolic behaviour in terms of progress in the last twelve (12) months of resident incubation. However, the three (3) months transition period considered as the period from graduation to final relocation from the centre characterized by the  commencement of withdrawals of the subsidies enjoyed by the enterprises during the three (3) years in the TIC in facilities rent, utilities, marketing, ICT, technical/business coaching,etc, recorded a linear behaviour  with a sharp drop in turnover. However, on final relocation outside the TIC which is the commencement of post incubation, the turnover in respect of enterprise A began to steadily rise, enterprise B maintained a constant turnover, while enterprise C recorded a gradual drop that lead to its collapse. In summary, the results of the study call for the need by the stake holders of the Technology Incubation Programme in Nigeria (TIP), ie; Government at all tiers, Academia and the Industry/ Entrepreneurs to address the critial observations in the second (2nd) and third (3rd) stages through provision of facilities, grants, loans, etc including relocation to a befitting technology/innovation packs that will serve as a booster to their survival. Keywords: Technology, Resident Incubation, Innovation, Enterprise, TIC/TIP

Police corruption and administration of criminal justice system in Nigeria

The words ‘corruption’ and ‘Nigerian factor’ are used interchangeably to mean the same thing in this paper. There is no gainsaying that corruption in the police system leaves much to be worried. The position which the Nigeria Police occupied is beyond mere protection of lives and property of the citizens. They are indeed considered as one of the major stakeholders in our criminal justice system. Under the law, they are conferred with powers relating to the administration of criminal justice system such as power to arrest, investigate, arraign and other ancillary issues thereto. However, these seem to be abused due to the influence of social evils such as corruption, favouritism, dishonesty, fraud, tribalism, ethnicity and even villagism. These social problems are not peculiar to the Nigeria Police alone. They are universal tendencies that existed in Nigeria but what causes worry is the degree to which this phenomena are being perpetrated in an organization considered ordinarily as a friend to citizens and due to this the citizens begin to lose hope and have no confidence in the system any more. In the light of these therefore, this paper x-rayed the powers of police relating to the administration of criminal justice system. This paper also discussed generally the state of criminal justice in Nigeria vis-à-vis the statutory duties of Nigeria Police cum the extent of how corruption manifests therein. The point is that our policing system needs to be reformed with a view to restoring the dignity of the Nigerian Police Force (NPF) in the eyes of the public.Keywords: Nigerian Factor, corruption, Nigeria Police, administration, criminal justic

The perspective of Shari’ah on domestic violence

Violence against women in the home has been part of human history. This issue has been a subject of fierce discourse around the globe owing to the persistent cruel or inhuman treatment meted out against women. It is as a result of this that various  international instruments such as CEDAW, UNDHR, ACHR and other domestic laws have categorically and unequivocally prohibited inter-alia all forms of domestic  violence; yet women continue to suffer different forms of violence at home. Although the notion is always that Islam supports and encourages domestic violence  forgetting that it is not peculiar to only Muslims as many societies have lived without a feeling that it was nothing wrong. In the Muslim homes however, violence  and coercion are erroneously used as a tool of control knowing fully that marriage in the Islamic context is a means of tranquility, protection, peace and comfort. The  method adopted in this work is a doctrinal approach based mainly on works of both learned authors and other authors on papers and internet sources. In an attempt to do that, this paper discusses briefly the biblical and western view point on domestic violence within the human right framework. As the topic implies, the writer  discusses the sharia’h view point on spousal abuse as a form of violence that was  attributed to Islam and also explains the controversy surrounding Quran 4: 34  which is the verse that some Muslims rely on to justify their cruel conduct against women. This paper finally concludes that the practice of violence against women should be best attributed to a patriarchal or traditional belief and not to Islam. It is opined also that our criminal laws especially section 55 of the Penal Code seems to support and encourage this spousal abuse as they make provision justifying the infliction of grievous harm on a wife. In view of the aforesaid, the writer suggests, inter-alia, the expunging of the section to avoid giving license to men in chastising their wives.Key words: Domestic, perspective, Shari’ah, Violence

Regional disparities and the role of education in income determination and distribution: The empirical evidence from Nigeria

This study examined the sources of regional income determination and inequality in Nigeria with particular attention given to the role of educational distribution (inequality). The motivation of the study was twofold. First, there is a growing concern about the country’s economic growth not being evenly distributed. Differences exist in the economic indicators between the Southern (coastal) and Northern (inland) regions, and such a disparity could be a hindrance to national development. Second, a review of previous studies in the regional economic literature suggests that the sources of regional disparity within the country have not been comprehensively investigated. Realizing that the development of human capital through education is critical to income determination and perhaps in reducing economic disparities across the regions, this study analysed, using the spatial econometric method, whether the regional variation in educational distribution is one of the main factors for this disparity to prevail. Data from the World Bank ‘Living Standards Measurement Survey’ (LSMS, 2013) on Nigeria were used. The study concludes that the leading determinants of regional income level and disparity in Nigeria include not only different levels of educational attainment but also different levels of regional educational inequality. In the Nigerian labour markets, as it is in other developing countries, education premium increases with the level of education. There is a significant variation across regions in the private returns to education in Nigeria, and social returns to education are the highest on secondary education in Nigeria. The findings of this research underscore the point that balanced regional development efforts in a heterogeneous country cannot effectively and efficiently yield the desired result with a 'one size fits all' strategy. The policies should, therefore, take into account regional peculiarities and be directed towards reducing educational inequality both within and between regions in the countr

Virus-host interactions in the cassava brown streak disease pathosystem

The research seeks to understand the virus-host plant interactions for cassava brown streak disease (CBSD) caused by two viruses, Cassava brown streak virus (CBSV) and Ugandan Cassava brown streak virus (UCBSV) of the genus Ipomovirus, family Potyviridae. The diversity of six CBSD isolates from the endemic (Kenya, Malawi, Mozambique and Tanzania) and the recently developed epidemic areas (Uganda) of the disease in eastern Africa was studied. Five cassava varieties differing in virus resistance levels; Albert, Columbian, Ebwanateraka, TMS60444 (all susceptible) and Kiroba (tolerant) were graft-inoculated with the UCBSV and CBSV isolates. Based on a number of parameters, the isolates can be grouped into two main categories; severe and milder forms. Transmission of viruses using non-vector modes confirmed that CBSV was sap transmissible from cassava to cassava. Graft-inoculation of infected scions onto CBSD-free cassava plants was the most efficient mode of transmission which resulted in 80 and 100% rate for UCBSV and CBSV respectively. The two virus isolates were not transmitted through contaminated tools and hands. The effect of host-tolerance on virus was investigated in a long-term experiment where three cassava varieties Albert, Kiroba and Kaleso (field-resistant to CBSD) were graft-inoculated with UCBSV and CBSV. The three cassava varieties showed differences in virus movement, symptom development, severity and relative virus titres. The mechanisms of resistance to CBSD were investigated by making cuttings, from various parts of the plants, and a greater number of disease-free plants were generated from cuttings made from Kaleso than Kiroba and Albert. The fecundity of B. tabaci and its ability to transmit the virus were determined and results indicated no significant differences in the ability of the three cassava varieties to support whitefly development. Finally, thermal and chemical treatments of tissue cultured plants were conducted and the combinations of both treatments produced the greatest number of disease-free plants in all three varieties; Kaleso (50%), Kiroba (44%) and Albert (35%). The information generated in this thesis has greatly improved our understanding of the interactions between the three biotic factors; the host, virus and vector in the CBSD-pathosystem, which would be highly useful in designing effective disease management strategies

Political Violence Amongst Youth Groups in Africa's Budding Democracies - An Explorative Studies of Concepts, Issues and Experiences

Democratic processes the world over have exhibited tremendous challenges of diverse dimensions especially in emerging African states that are struglling to enthrone this valuable approach to management and public governance