Tax Audit and Revenue Generation: A Theoretical Perspective

Category : JOURNAL OF BUSINESS AND ORGANIZATIONAL DEVELOPMENT, VOLUME 8, NUMBER 2, 2016

UTILE BEM JOSEPH, GBAA BENJAMIN AND P.I. ZAIYOL

Department of Accounting,

Federal University of Agriculture, Makurdi

Email: utilebem@gmail.com

ABSTRACT

The increase in tax evasion and actual tax revenue collected not fully remitted to the government necessitated this research work on tax audit. This is because  an average Nigerian has no faith in the government and will not want to entrust their resources to the government , thus such payment of tax is  ranked among the least obligation they owe to the government at all levels. The focus of this study is to review the related literature on tax audit and revenue generation. Secondary source of information collected from journals, textbooks and internet materials were used for the review. It was observed that tax audit is one of the greatest means of ensuring prompt and accurate remittance of tax collected, which in turn impact on revenue generation and also prevent tax evasion and tax avoidance. The research recommends that tax audit and revenue generation should be continuously researched upon to put in the minds of the tax authorities the necessity to carryout tax audit on regular basis.

Keywords: Tax Evasion, Tax Revenue, Tax Audit and Tax Compliance

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Six Critical Business Challenges and the Performance of Small Scale Business Enterprises in Bida Metropolis

Category : JOURNAL OF BUSINESS AND ORGANIZATIONAL DEVELOPMENT, VOLUME 8, NUMBER 2, 2016

MOHAMMED, T. HARUNA, MUSTAPHA N. MUSTAPHA & MUHAMMAD H. SHAFII

Department of Business Administration,

Federal Polytechnic, Bida

Email: harunatm1973@gmail.com    

ABSTRACT

Before now, there has been a continuous change of emphasis from the large scale industrial project to small scale industrial project. Thus, the result had always been a phenomenal growth in the number of small scale enterprise activities. This growth is mainly on account of people’s desire to be self-employed and be their own boss. But the challenges of managing small scale enterprises have today assumed a hydra headed dimensions. Thus, six critical business challenges affecting the performance of small scale business enterprises were studied in relation to Bida Metropolis. We found that Capital shortage and marketing comes first and last respectively. It was recommended among other things that stakeholders in the small scale business sector should be involved in policy formulation and implementation for them to be efficient and effective and also yield expected performance.

Keywords: Small Scale, Business, Enterprises, Challenges, Prospects, National Directorate of Employment

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IMPACT OF HIV/AIDS ON CROP FARMING IN BENUE STATE

Category : JOURNAL OF AGRICULTURE AND VETERINARY SCIENCES, VOLUME 8, NUMBER 2, 2016

1Abua, T., 2Ekele, G.E. and 2Agbulu, O.N.

1Department of Agricultural Education, College of Education Katsina-Ala

2Department of Agricultural Education, University of Agriculture, Makurdi

Email: nyorbem@gmail.com

ABSTRACT

This study investigated the impact of HIV/AIDS on food production of farmers in Benue state of Nigeria. A questionnaire survey design was adopted. The sample of the study of 400 participants was drawn from 48 comprehensive treatment sites in Benue state. The instrument used was the impact of HIV/AIDS on Food Production of Farmers Inventory (IHFPFI). The instrument was validated by the three experts in Research Methods and Agricultural education. The reliability of the instrument was established using Cronbach alpha which was 0.89. Five research questions and four research hypotheses were formulated to give direction to the study. The data collected were analysed using Mean and Standard Deviation to answer the research questions. T-test statistics was used to test hypotheses 1 -3. The results of the study include: HIV/AIDS had significantly impacted on pre-planting, post-planting and harvesting processes of crop farming. It was therefore suggested that Government at all levels should intensify their effort to reduce the number of new infected persons. This should include increased education and information campaign especially in the ill-informed rural areas to end the silence, stigma and indifference to HIV/AIDS. To achieve this, religious leaders, village heads, transport union etc. should be included in the campaign.

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ENVIRONMENTAL EFFECTS OF USING FERTILIZER IN CASSAVA PRODUCTION IN AGUATA LOCAL GOVERNMENT AREA OF ANAMBRA STATE, NIGERIA

Category : JOURNAL OF AGRICULTURE AND VETERINARY SCIENCES, VOLUME 8, NUMBER 2, 2016 , JOURNALS 2016

Uche Okeke

Department of Agricultural Economics and Extension,

Chukwuemeka Odumegwu Ojukwu University, Igbariam Campus, Anambra State, Nigeria

Email: victorokeke76@gmail76.com

ABSTRACT

The study examined the Environmental Effect of Using Fertilizer in Cassava Production in Aguata Local Government Area of Anambra State, Nigeria. The specific objectives were to examine the socio-economic characteristics of cassava farmers; Cassava production practices/ farmers that uses fertilizers; Environmental effect of using fertilizer in cassava production; Profitability of cassava production and Constraints to cassava production. Random sampling techniques were adopted to select 40 respondents that were used in the study. Primary data were collected from 40 cassava farmers by the use of structured questionnaire which was administered through visit and interview schedule. Analysis of data was actualized by means of descriptive statistics, profitability index and likert scale rating. The findings on the socio-economic characteristics of the respondents indicated that majority of the farmers were female(62.5%),majority of them fell within the age bracket 40-49 years, while (10%) had no primary education and most of them were small scale farmers,(47.5%) with farm size of between 0.6-1.0 ha. The serious environmental effects of fertilizer usage by cassava farmers include increased soil acidity, effect on soil microorganism, soil erosion, removal of nutrients from the soil, reduction in cassava growth and eutrophication. Cassava production was profitable given the positive values of gross margin (N1,760,090), Net farm income (N1,723,480), mean net farm income (N43,087) and net return on investment of (2.91).The serious constraints of fertilizer application by cassava farmers include lack of extension agencies, lack of access to quality information about fertilizer use, lack of sufficient fund, lack of access to efficient market, lack of access to fertilizer, poor technology, unfavorable government policies, scarcity of improved seeds, high cost of transportation, menace of pest and disease, problems of soil erosion. It was recommended that government through extension agents should spread information on fertilizer usage, advice farmers to use more of organic fertilizers to avert the environmental effects of fertilizer application by farmers.

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THE INTERACTION OF CHRISTIANITY WITH IKA CULTURE:

Category : JOURNAL OF ARTS AND CONTEMPORARY SOCIETY, VOLUME 8, NUMBER 2, 2016

A REFLECTION

Banwune Ejime D.

Department of Christian Religious Studies,

College of Education, Agbor

Delta State, Nigeria

Email: ejimebanwune@tahoo.com

Abstract

This paper examines the interaction of Christianity with Ika culture: A reflection. The method used this study are historical and oral interview. The paper discovered among other things that prior to the introduction of Christianity in Ika land that the Ika people were traditional practitioners that is; they practiced traditional religion like their counterparts in Africa where worship is directed to the Supreme Beings. It also discovered that the people have a rich cultural heritage. Some of these cultures are crude and inhuman while others lead to human development and can be sustained side by side with Christianity and are meaningful to human race. This paper while acknowledging the effort of the Christian missioners for their laudable achievements in Ika land. It also recommends that Ika traditional come cultures should be preserved for human value.  

Keywords: Christianity, Traditional religion and Cultural Heritage.

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THE STORYTELLER IN SOCIETY

Category : JOURNAL OF ARTS AND CONTEMPORARY SOCIETY, VOLUME 8, NUMBER 2, 2016

Olaniyi, Isaiah Olabode

Department of English,

FCE, Katsina, Nigeria

E-mail: jemiricrown74@yahoo.com & olaniyiolabodea66@yahoo.com

Abstract

This study appraises the storyteller in society. It adopts definitions of the twin concepts of story and storyteller as a conceptual backdrop. From a folkloristic cum sociological perspective, the paper presents some examples of published stories and related research, discusses the relevance of the storyteller in society, threats to storytelling and the image of the storyteller in society. While acknowledging the fast ebbing existence of the storyteller of yore, the paper concludes that folktales remain an authentic living feature of the Nigerian culture.

Keywords:    Story, Storyteller, Folktales, Society, Nigerian Culture.

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Table of contents

Category : JOURNAL OF ARTS AND CONTEMPORARY SOCIETY, VOLUME 8, NUMBER 2, 2016

Comparative Study of Cultural Attitude towards Inter–Ethnic Marriage among

Hausa, Fulani and Kanuri Ethnic Groups in the Northern Part of Nigeria

Popoola, Olusoji David                                                                                                           1-20

Les Vertus De La Francophonie Au Monde Noir Africain

Felix Amoah                                                                                                                            21-27

Religion as a Tool for National Development

Osajie, Justina Nwazuni                                                                                                          28-35

The Comatose State of Nigerian Democracy:

A Review of Achebe’s the Trouble with Nigeria

Maureen Amaka Azuike                                                                                                          36-43

Serial Constructions in the Kenyang Language                               

Mbu Martha Njui                                                                                                                     44-54

English Language in Nigeria and the Case of Interference on

Learning English as a Second Language

Dajang Innocent Nasuk                                                                                                           55-67

The Interaction of Christianity with Ika Culture: A Reflection

Banwune Ejime D.                                                                                                                   68-81  

The Storyteller in Society

Olaniyi, Isaiah Olabode                                                                                                           82-89 

ENGLISH LANGUAGE IN NIGERIA AND THE CASE OF INTERFERENCE ON LEARNING ENGLISH AS A SECOND LANGUAGE 

Category : JOURNAL OF ARTS AND CONTEMPORARY SOCIETY, VOLUME 8, NUMBER 2, 2016

Dajang Innocent Nasuk

Department of English,

University of Jos, Jos

Email: Innocentdajang@gmail.com

Abstract

The paper examines the place of English language in Nigeria and the case of interference experienced by second language learners in Nigeria in learning English language. Particular instances of interference are considered from Hausa, Igbo, Yoruba, and Challa (a language in Plateau State, Nigeria). The various challenges encountered in the acquisition of proficiency skills are examined at the phonological, lexical, syntactic and semantic levels in this paper and the implication of such interferences for the learner are x-rayed as part of the conclusion of the paper. 

Keywords: English Language in Nigeria, Interference, Language Learners, Proficiency Skills Acquisition.

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SERIAL CONSTRUCTIONS IN THE KENYANG LANGUAGE

Category : JOURNAL OF ARTS AND CONTEMPORARY SOCIETY, VOLUME 8, NUMBER 2, 2016

Mbu Martha Njui

Department of English and Foreign Languages,

Faculty of Letters and Social Sciences,

University of Douala

Email: mbumatha80@yahoo.fr

Abstract

Serial Verb Constructions (SVCs) are widely attested syntactic phenomenon  in the languages  of West  Africa, Creole languages, Languages of South East Asia, Amazonia ,Oceania and New Guinea. Serial Verb Constructions (SVCs) are not restricting to languages of a typological profile. They are widespread clearly recognizable robust grammatical constructions found in nearly one-third of the Languages of the world. The phenomenon of verb serialization obviously has a syntactic side. A series of two or more verbs enter into grammatical relations with each other and with other constituents of the sentence in particular ways. But the serial verbs are related to each other; if they are coordinated “small sentence, embedded predicates or heads of double or triple ups. Though what might be considered as a typical serial construction consists of a sequence of two or more verbs acting together like a single verb, different languages present a number of variations on this theme. The properties regularly found with serial construction can be seen both as key characteristics of the unity of verbal series or as consequences of this unity.  Kenyang like many other African Languages has what is call serial verb constructions and they can be found in both simple and complex sentences. This paper describes the structure of this phenomenon in Kenyang; a Bantu Language spoken in the South West Region of Cameroon. The structural approach is adopted in the data presentation to highlight some of the cross-linguistic universals on Serial Verb Constructions ﴾SVCs﴿ in order to properly characterised the linguistic features in Kenyang.

Keywords׃ Serial Verbs, Tense Sequence, Consecutive Series, Cumulative Series

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THE COMATOSE STATE OF NIGERIAN DEMOCRACY: A REVIEW OF ACHEBE’S THE TROUBLE WITH NIGERIA

Category : JOURNAL OF ARTS AND CONTEMPORARY SOCIETY, VOLUME 8, NUMBER 2, 2016

Maureen Amaka Azuike

Department of English, Faculty of Arts,

University of Jos, Plateau State, Nigeria.

Email: amakaazuike@gmail.com

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