ANALYSIS OF THE PERFORMANCE OF REAL PROPERTY TAX IN REVENUE GENERATION IN KEBBI STATE, NIGERIA

¹Bello R.,   ² Aminu M. D., & ³Kasimu B.

^{1, 2} Department of Estate Management and Valuation, Waziri Umaru Federal Polytechnic Birnin Kebbi, Kebbi State, Nigeria

³ Department of Building Technology, Umaru Ali Shinkafi Polytechnic Sokoto, Sokoto State, Nigeria

Corresponding Author: rilwanubello07@gmail.com

ABSTRACT

The contribution of property taxes to internally generated revenue at state and local government levels has been on the increased over the years which made the state and Local Government to focus squarely on the property taxes as their major sources of revenue than the other sources. However, the research work aim at analyzing the performance of property taxes on revenue generation in Kebbi State between the periods of 2010 to 2019. Among the objectives examine include identification of various types of a real property taxes administered in Kebbi State, assessment of the income generated by Kebbi State Government for the period of 2010 to 2019, examination of the impact of property taxation on revenue generation in the study area. Both primary and secondary data were adopted in the research work, purposive and snowball sampling techniques were adopted in selecting the sample. Staff of Kebbi State Board of internal Revenue, Ministry of lands, housing and urban development and Kebbi Urban Development Authority were considered as the target population. The study reveal that planning rate, tenement rate, title registration, consent fee, withholding tax, land used charges, value added tax are the only property taxes administered in Kebbi State while betterment tax and ground rate are still not administered. The regression analysis run shows that the property tax has impact on the internally generated revenue in the state, the study recommended that more awareness shall be created in order to educate the populace more on the importance of tax payment to development effort of the government, also the state government through Kebbi State board of internal revenue shall set a framework for ensuring adequate and timely collection and remittance of tax.                     

Keywords:  Property, Taxation, Revenue Generation,

EFFECTIVENESS OF MULCHING AND INTER-ROW SPACING ON WEED SUPPRESSION AND YIELD OF UPLAND RICE

A. D. Manthy¹, S. Abdulhamid² & I. K. Adamu¹

^1,3Department of Crop Science

²Department of Basic Science, Taraba State College of Agriculture, Jalingo

Email: abdulhamidsabo2@gmail.com / tbasecomputer@gmail.com

ABSTRACT

Weed infestation is one of the major constraints in rice production, hence the need to evaluate integrated weed control in its production. Field experiments were carried out at Teaching and Research Farm of Taraba state college of Agriculture Jalingo (8⁰ 54’ N 11o 22’ E) to evaluate the effect of mulching and inter-row spacing on weed control and yield of upland rice during 2018 and 2019 farming seasons. Two sets of factors were considered in the experiments, first factor consisted of three mulching treatments (no mulch, maize straw mulch and rice straw mulch) while the second factor were three inter-row spacing (25 cm, 30 cm and 35 cm) were laid out in a Randomized Complete Block Design (RCBD) with three replications. Data were collected on weed density, weed biomass, grain yield and yield components of rice. On the average, rice straw mulch reduced significantly weed density (42.18 no/m² and 25.34 no/m²) and weed biomass (25.42 g/m² and 13.21 g/m²) than weed density (289.88 no/m² and 94.74 no/m²) and weed biomass (88.55 g/m² and 49.84 g/m²) at 3 and 7 WAP, besides, rice straw mulch also recorded significantly higher average grain yield (4.19 t/ha) than no-mulch treated plots (1.587 t/ha). Although 25 cm inter-row spacing recorded significantly lower average weed density (62.86 no/m² and 40.14 no/m²) and weed biomass (23.32 g/m² and 16.08 g/m²) than average weed density (90.22 no/m² and 69.06 no/m²) and weed biomass (45.40 g/m² and 33.67 g/m²) in 30 cm inter-row spacing, the average grain yield was significantly higher (5.099 t/ha) in 30 cm inter-row spacing.Key words: weed control, rice straw, maize straw, inter-row spacing, mulching

DEVELOPMENT OF A MODEL FOR THE ESTABLISHMENT OF A HYDRO ELECTRIC POWER GENERATING PLANT: AKURE DISTRIBUTION NETWORK AS A CASE STUDY

Adepoju G. A, Oshin Ola Austin, Kabir A. Lasisi, and Ajayi Joseph Adeniyi & Oluwasanmi Alonge

Departments of Electrical and Electronics Engineering Elizade University, Ilara Mokin- Ondo State, Nigeria

ABSTRACT

Nigeria as a nation has suffered a lot when it comes to the availability of electricity. A clear comparison between this nation’s electric power supply and other countries revealed the present incessant electric power supply in the country. The average power per capital (watts per person) in the United States is 1,377 Watts. In Canada, it is as high as 1,704 Watts per person and in South Africa; it is 445 Watts per person. The average power per capital in Australia is 1,112 Watts and in New Zealand it is 1,020 W per person. Whereas, the average power per capital (watts per person) in Nigeria is 14 W person. The power system structure is characterized with a lot of faults and outages. These electric power problem has destroyed the industrial processes in the country. As a result, unemployment has increased in the country. As at February, 2020, according to the Federal Government of Nigeria, the number of unemployed youths in the country is 23 million. Data from the International Transparency in the United State stated that there are 40 million unemployed youths in the country. This has increased crime rates among the youths. The country experience a high level of hardship, insecurity and socio-economic disorder as results. Therefore, there is an urgent need to solve this incessant supply of electric power in the country. Hence, a detail study of Akure132/33kV substation Network of the Benin Electricity Distribution Company under which there are 84,264 customers was carried out.  Reliability index of the distribution system were estimated. A model for establishing a hydro Electric Power Generating Plant was developed. Power Generation and Improvement techniques for the generation, transmission and distribution of electricity were achieved. The research work developed a model for establishing a hydro Electric Power Generating Plant and establish a monogram for increasing the value of power generation in a hydro generating station.

ANALYSIS OF DISTURBANCE STORM TIME INDICES

Ahmadu Muhammad Aliyu & Jamaludeen Sambo

Department of Physic

 Faculty of Science

Gombe State University, Gombe, Nigeria

Corresponding Author :¹hafizmohd2@yahoo.com

ABSTRACT

One of the energy sinks during solar wind magnetosphere ionosphere system is ring current injection rate which also depends on the disturbance storm time. In this paper data from world data centre Kyoto obtained at international service for geomagnetic indices was used in this studies and international service for geomagnetism and aeronomy 2002 format was adopted during the analysis. Results obtained shows that the disturbance storm time index varies with time which indicate that proper monitoring of geomagnetic indices is required for accurate energy estimates.

RADIATION HEALTH IMPLICATIONS OF THE USE OF MOBILE PHONES

Osiga-Aibangbee Damaris

Department of Science Laboratory Technology

Delta State Polytechnic, Ozoro, Delta State

E-mail: damarisaibangbee@gmail.com

ABSTRACT

Mobile phone (also known as Global System for Mobile Communications (GSM), cellular phone, cell phone and hand set) is a device that can make and receive telephone calls over a radio link. Telecommunication industry is experiencing a robust growth on a global scale and cell phones are becoming essential tools in the global modern society. This paper discusses the health implications of mobile phones such as thermal and non-thermal radiation effects. It also highlights the methods of evaluating average exposure using statistical tools, and using digital signal processing techniques called Fast Fourier Transform in examining the effect of electromagnetic radiations on human brain. With respect to radiation from cell phone, it is found from literature that the rate at which energy is absorbed by the human body is measured by the specific Absorption rate (SAR) so as to avoid various health problems such as deafness, migraines, high blood pressure, brain cancer, etc.

Keywords: Phones, radiation, communication, radio frequency, cancer