Impact of Revenue Administration on Revenue Performance in Nigerian Local Governments

This study examines the integrated impact of the revenue administration system on revenue performance in Nigerian local governments. The revenue administration system comprises tax compliance, taxpayer registration, and audit effectiveness, which collectively influence revenue performance. Using a quantitative approach, data was collected through questionnaire administration among selected local government employees in Nigeria's Kwara Central Senatorial District. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized for data analysis to assess the relationships between the revenue administration system components and revenue performance. The findings reveal that tax compliance, taxpayer registration, and audit effectiveness significantly impact revenue performance in Nigerian local governments. Higher levels of tax compliance and an inclusive taxpayer base led to increased revenue collection, enabling local governments to finance public services and development initiatives. Moreover, effective tax audits deter potential tax evaders, promoting voluntary compliance and contributing to enhanced revenue generation. This study's approach provides a comprehensive understanding of the factors influencing revenue performance at the local government level. The findings have practical implications for policymakers and revenue authorities, suggesting strategies to strengthen the revenue administration system for improved revenue outcomes and socio-economic development in Nigerian local governments

Impact of the Preliminary Education Policy on North Central Region of Nigeria Primary School System

The study was carried out to investigate the impact of the preliminary education policy on the primary school system of the North Central region of Nigeria. The study aimed to advance the understanding of the perceived impact of preliminary education policy implementation on the primary school system. The research question focused on the perception of key stakeholders’ that could improve the full participation and facilitate the establishment of more quality primary schools in the region. A case study was employed with a purposeful sample of 16 semi-structured interviews which included combination of parents or guardians, preschool heads, primary school principals, and officials from the region. Themes were extracted through descriptive coding regarding the preschool education policy’s perceived strengths and opportunities for improvement from collected data transcripts. The emergent themes from the study included equality and social justice, education for all, and school readiness for next level. The results point to the need for collaboration and active participation of all key stakeholders towards effective preliminary education policy implementatio

Control and prevention of cholera transmission in low resource clinical setting

INTRODUCTION: Cholera is a serious Public Health Emergencies of International Concern (PHEIC). The recurrence of outbreaks depicts lack of appropriate control and prevention, thereby contributing to high morbidity, mortality and socioeconomic burden. The clinical setting, aside from treatment of the infected, plays a big role in the ultimate prevention and control of the disease.AIM: This article highlights the necessary prevention and control practices in low-resource clinical settings.METHODOLOGY: We extracted relevant articles from various databases such as PubMed, Google Scholar and African Journal Online(AJOL) and summarized them.RESULT: Cholera caused by the organism, Vibrio cholera is of great global burden and majority of cases are in poor and low resource setting like Nigeria, where there are challenges with water supply and sanitation. The key preventative and control strategy in clinical setting include clinical and administrative policy toward cholera prevention and control, rapid case identification, compliance with Standard Precaution, adoption of Transmission Based Precautions for patient isolation, contact tracing and treatment, effective case referral system, cholera education and enlightenment of health workers and the community.CONCLUSION: With the current wave of cholera in many countries, there is need for health practitioners to upgrade their skills in both clinical and infection prevention and control practices.KEYWORDS: Cholera, Nigeria, Clinical setting, Infectious disease, infection control

Atherosclerosis: A Journey around the Terminology

The term atherosclerosis underwent a tedious pathway to arrive at its current status and interpretation. Furthermore, terms such as atherosclerosis, arteriosclerosis and arteriolosclerosis appear similar and are misused interchangeably. This chapter highlighted the various terminologies linked with atherosclerosis. This chapter highlighted how the terminology of atherosclerosis evolved and, also, the various classifications, e.g., atherosclerosis, Monckeberg calcific sclerosis and arteriolosclerosis, and gave mention to the differences among them

Effects Of Guinea Corn Husk Ash And Lime Mixtures On Lateritic Soil For Highway Construction

This study investigates the effects of guinea corn husk ash and lime mixtures on lateritic soil for highway construction. Preliminary tests were carried out on the soil for the purposes of identification and classification. The guinea corn husk ash was added to the soil sample at varying proportions of 2, 3 and 4 percentages by weight of soil and the lime was added to the soil sample at varying proportions of 4, 6 and 8 percentages by weight of soil. Each of these mixes was subjected to engineering tests; compaction, California bearing ratio (CBR) and unconfined compressive strength (UCS) test. The results of these tests showed that GCHA and lime improved the soil properties. It can be concluded that the guinea corn husk ash and lime modified the poor soil sample into being suitable for subbase to reduce failures in highway pavements

The Kinetics of Ascorbic Acid Degradation in Ogbono Soup during Cooking

Degradation kinetics of ascorbic acid was investigated in ‘ogbono’ soup during cooking at different temperatures between 60oC and 80oC. The results confirmed that mixed order kinetics (of zero- and first-order model) is adequate in describing the degradation reactions. The rate constant increased with temperature according to an Arrhenius-type relationship. The activation energy was 34KJ/mol and at the average temperature of the range tested, the rate constant was 4.2 x 10-4/hr. Keywords: Ascorbic acid, Cooking, Degradation, Irvingia gabonensis, Mixed order kinetics

A Deep Learning Model for Identical National Flag Recognition in Selected African Countries

The national flags are among the symbolic representations of a country. They make us understand the country of interest in a particular issue. Therefore, they are commonly used in both private and government organizations. It has been discovered in recent times that the younger generation mostly and idly and spend its time online; hence, knowing little about national flags. Additionally, some national flags (particularly in West Africa) are identical in nature. The likeness is in terms of layout, colours, shapes and objects on the national flags. Hence, there is a need to have a model for flag recognition. In this paper, national flag images of some West African countries were gathered to form a dataset. After this, the images were preprocessed by cropping out the irrelevant parts of the images. VGG-16 was used to extract necessary features and to develop the deep learning model. This contrasted with the existing handcrafted feature extraction and traditional machine learning techniques used on this subject matter. It was observed from this study that the proposed approach performed excellently well in predicting national flags; with an Accuracy of 98.20%, and an F1 score of 98.16%. In the future, it would be interesting to incorporate the national flag recognition into Human-Computer Interaction System. For instance, it could be used as flag recognition in some mobile and web applications for individuals with colour blindness. This research work presents a robust model because of nature of the dataset used in this work compared to previous works

Effect Of Air Pollution On Concentrations Of Lead, Cadmium And Chromium In Ready To Eat Foods In Some Major Towns Of South-Western Nigeria

The concentrations of heavy metals in Ready-to-Eat foods offered for sale in some major towns of South-West Nigeria were assessed.   Ready-to-Eat food samples were collected in triplicate from various vendors’ locations with varying degree of air pollution measured by traffic flow.   The samples were dried, milled, digested to ash and analysed for cadmium, lead, and chromium using Graphite-furnace Atomic Absorption Spectrophotometer.   Results showed that Lead concentration in Ready-to-Eat food ranged between 3.8 and 23.6mg/100g of sample.   Fried ready to eat foods were also found to contain higher Lead (6.9-23.6mg/100g of sample) and Cadmium concentrations (2.7-28.3/100g of sample) than non-fried ones.   Deposition of Cadmium was noticeable in samples obtained from industrial locations.   Chromium concentrations in all the locations (2.1-38.5mg/100g of sample) tend to approach acute toxicity values. The findings point to deposition of heavy metals on ready to eat foods at levels that could be hazardous on a long-term basis. Keywords: Air Pollution, Concentration, Lead, Cadmium, Chromium, South-West Nigeria