ABSTRACT

This study was carried out to determine the Incidence of Drug Abuse among the Students of Tertiary Institution in Ovia South East in Benin City, Edo State.

The literature review was done using this work in tertiary institutions. Instruments developed for the purpose of this research work were distributed among the staff of tertiary institutions in Ovia South East and some of the inhabitants of Ovia South East Local Government Area, the data were analyzed using tables and simple percentage.

The findings showed that incidence of drug abuse is caused by poverty, lack of education, expert to prescribe for them the normal way of drug use, broken homes, ignorance, poor family, educational background.

TABLE OF CONTENT

Title Page---------i

Certification--------ii

Dedication---------iii

Acknowledgement-------iv

Abstract ---------vi

Table of Content--------vii

Chapter One

1.0Introduction -------1

1.1Statement of Problem------4

1.2Purpose of the Study------5

1.3Significance of Study------8

1.4Limitation--------9

1.5Scope of Study-------11

Chapter Two

2.0Review of Related Literature ----12

2.1The Meaning of Drug Abuse-----13

2.2The Problem of Drug Abuse-----13

2.3Disadvantage of Drug Abuse----14

2.4Normal Ways of Drug use-----15

2.5Common Ways of Drug Abuse----17

2.6Summary of Literature Review---- 19

Chapter Three

3.0Research Methodology and Procedure---22

3.1Population --------22

3.2Sample and Sampling Technique----22

3.3Validation of the Instrument ----23

3.4Reliability of the Instrument -----23

3.5Data Analysis-------23

Chapter Four

4.0Presentation and Discussion of Result---24

4.1Analysis and Interpretation of Data---25

4.2Discussion of Results------38

Chapter Five

5.0Summary, Conclusion and Recommendation --40

5.1Summary--------40

5.2Conclusion--------41

5.3Recommendation------42

References ---------45

Appendix 1--------47

Appendix ---------50

CHAPTER ONE

1.0INTRODUCTION

Nigeria is situated in West Africa and Edo State is an Integra part of Nigeria popularly known as heart beat of the nation.

Benin is one of the biggest oldest ancient city in Nigeria where culture is highly recognized and practiced.

The incidence of drug abuse among students of tertiary institutions in Ovia South East in Benin City of Edo State, Nigeria, cannot be over emphasized. In Ovia South East in Benin City, students of tertiary institutions have limited knowledge of drug medication; they need specialist on drug prescription before they can use it. They depend on personal prescription, lack of understanding and they are ignorance of the effect of drug abuse.

Drugs are substances that we take medically to affect physiological set up our body system within some given time. The misuse or wrongly administration of such drugs without expert advice is called “Drug Abuse”. This is often practiced among students of tertiary institutions.

In Benin and other less advance cities in Nigeria, drug abuses are largely carried out without knowing the effects or implication because of some reasons:

Shyness

Bad habits

Peer groups

Sport

Broken homes

Ignorance

Illiteracy

Poverty etc

An educated, advanced, civilized city, the right or normal ways of drugs use must be legislated and enforce it on every students of tertiary institution in Ovia South East in Benin City of Edo State, Nigeria.

With education, seminars, disciplinary measures and follow the step of NAFDAC with the help of the above mentioned processes, drug abuse could be reduced among the students of tertiary institutions in Ovia South East in Benin City of Edo State, Nigeria.

Drug abuse can be defined as the misuse or wrongly administration of drugs without doctor’s prescription. It is applicable to smoking of hard drugs like india helm, marijuana, inhaling taber, cigarette, cocaine and overdose of simple drugs.

Drugs abuse is usually practiced among poor educated background, peer group, ignorance, because of poverty, students from broken homes, sports, etc. in Ovia South East in Benin City, students in tertiary institutions are not so much civilized, they normally go from their villages and towns to Lagos or Ibadan and come back to Benin. This system of primitive ways of life made them to have interest in drug abuse instead of following the normal ways all the above mentioned points made it possible for them to drugs abuse.

1.1STATEMENT OF PROBLEM

There are a lot of problems militate against incidence of drug abuse among students of tertiary institutions in Ovia South East Local Government Area in Benin City. People are of opinion that highly among the problem is poverty that contributed to most drug abuse among the students, that, there is little or no sufficient money to go hospital or to visit the doctor. While some people raised objection to it, that the problem is poor educational background of the family, others concluded that broken homes, lack of understanding

can be a curse to drug abuse. People too were very inquisitic to know why the students of tertiary institution in Ovia South East have interest in drug abuse.

Majority of the people in the Local Government Area and in Benin City, complained of lack of rules and regulations and some are saying that there should be law and enforcement on any students’ caught with drugs and this will stop or reduce the problem of drug abuse in the local government and Benin as whole.

All the above argument, suggestions and objectives of the people in Ovia South East Local Government brought about the researcher to raised the below research questions.

The following are used:

Are students from poor home more prone to drug abuse than students from rich home?

Are students from broken home more prone to drug abuse than normal home?

Do students from poor educational background?

Is ignorance one of the causes of drug abuse?

1.2PURPOSE OF THE STUDY

The purpose of the study is to investigate the incidence of drug abuse among students of tertiary institutions in Ovia South East in Benin City, Edo State. The outcomes of the findings will prefer solution to the problem of drug abuse among students of tertiary institutions in Ovia South East in Benin City.

The study, it is hoped will influence the high institutions from Technical College, College of Education, Polytechnics up to University level, the authority should assist the students to impact knowledge into their life not to abuse and make it mandatory and enforce it on them, and any student who abuse drug should be reprimanded and repelled.

It will influence family to teach their children the evil of drug abuse. As a village heads they will put it into law in the village, the punishment that follow any child that abuse drug. Individual will also teach their children the damage of drug abuse, community would gear the people of the community up to sit tight and fright against drug abuse among the students of tertiary institutions in Ovia South East Local Government Area in Benin City, Edo State.

Local government council would help locally people to check up these students from bad ways of drug abuse by introducing lectures, seminars, symposia and even inculcate it into school curriculum from primary to university level. And also promulgate law or enact law against defaulters in order to mold the life of the students in the area and from individual homes to university level.

Federal and state levels must make it compulsory in the school curriculum, the teaching of drug abuse that is danger to human life.

Finally, when this research is completed, result of the action raven from the authorities that concerns accepted and applied from federal to state level, from state to local government downward to communities and individual homes. The purpose would be achieved to find solution to the problem of drug abuse among the students of tertiary institutions in Ovia South East in Benin City, Edo State.

1.3SIGNIFICANCE OF STUDY

The study of drug abuse among the students of tertiary institutions in Ovia South East in Benin City, is very significant in the sense the people will benefit from it. Individuals, family, villages, towns, community, local government, state and federal level will benefit from it after they might have applies teaching, seminars enact law etc.

The family, father, mother and their children will surely benefit from the research since they must have acquired the knowledge of preventing their children from drug abuse through education.

Children also (the students) are also beneficial since they will go through seminars, symposia, lecture on drug abuse.

The government of the day will gain a lot in this research the huge amount of money spent yearly on psychiatric patients.

and sickness in hospital would be used for another social problem.

International organization will also benefit like World Health Organization (W.H.O), World Bank by using huge amount of money on health of these people in psychiatric hospital.

Doctors also will benefit in this study because the time used in treating mad and neurosis people will be used for other patients.

1.4LIMITATION

During the course of the research, there are obstacles or setbacks encountered, this include:

Time – The time for study was too short, therefore much could not be achieved.

Cooperation – Lack of cooperation from the students and personnel of the institutions most of them did not return the questionnaire handout in time.

Activities – As part time students, there area lot of activities that does not allow to do the study effectively, going to work, coming back to schools. At times, there might not be chance to come to school to attend lecture because of work.

1.5SCOPE OF STUDY

The study is restricted to five tertiary institution among the numerous institutions in Ovia South East in Benin City.

The institutions were selected using random sampling procedure. The study was restricted to five institutions such as Oka-University, Ologbomodion University Oka, Usen Polytechnic Usen, Ekiadolor College of Education, Federal University, Benin and State University, Ekpoma.

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ABSTRACT
The aim of this study was to examine the public perception of drug abuse among the youths of Sabon-Gari area of Zaria city, Kaduna State. In order to achieve this aim, four research objectives and some research questions were formulated to guide this study.
CHAPTER ONE
INTRODUCTION
1.0 Background of the Study
According to Wikler (1990:78), drug abuse, “is the overwhelming involvement with use of drugs, getting an adequate supply of it and a strong tendency to resume use of it after stopping for a period”. Also, the Encyclopedia of Social Science (2000:143) captured drug addiction as “behavioral pattern of compulsive drug use characterized by an overwhelming involvement with procurement and use of the drug and the high tendency of the user to relapse to drug use after a period of abstinence”. Consumption of psychoactive substance is an age-long phenomenon. In all known history and culture, psychoactive substances like alcohol, kola-nut etc have been in use for several reasons- energizer, elevation of mood, reduction of hunger, stress, and anxiety (James, 1999; Reids, 2006).
In America, Asia and Europe, these substances were used for energizer and food. For instance in San Francisco, Thio (2003:289) documented the wide use of cannabis by Chinos laborers for prolonged farming activity in their plantation. Similarly in Peru, Boliva and France, there was extensive use of opium, cocaine, cannabis etc for treatment of several ailments like stomach disorder, headache, fatigue, body pain and above all to wade off hunger (Mamman, 1993). The wide acceptance and use of these drugs resulted to devastating consequences like morphine addiction among veteran soldiers, escalated theft, homicide, promiscuity, etc (Cornwell and Cornwell, 1997). Sequel to this development, multifaceted programme like drug demand and
supply reduction programmes, drug education, drug treatment and rehabilitation centers were put in place to tackle the scourge of drug addiction and its associated problems in America, Asia, and Europe.
Drug use can be defined as the appropriation of drugs by an individual taking into cognizance the medical and cultural norms of a given society (NAFDAC 2000, in Haladu, 2003). Haladu explained the term drug abuse as excessive and persistent self-administration of a drug without regards to the medically or culturally accepted patterns. it could also be viewed as the use of a drug to the extent that it interferes with the health and social function of an individual. World Book Encyclopedia (2004) defined drug use as the non-medical use of a drug that interferes with a healthy and productive life. Manbe(2008) defined drug abuse as the excessive maladaptive or addictive use of drugs for non-medical purpose.

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CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

Measuring the SME’s profitability is a central task both in accounting practice and theory (Benjamine, 2002). The management of SMEs need the profitability information for their decision making both in the short and in the long run and therefore must take steps to ensure the profitability of the organization (Goldberg, 2009).

However, using one or another depreciation accounting method, an additional deduction of the income tax is possible, thus increasing the net profit available for the SME for the organization development. In depreciation accounting practices, the methods used includes linear depreciation, degressive depreciation and accelerated depreciation.The bigger the expense input with the depreciation, the bigger the net profit - situation found when a faster accounting depreciation policy is used (Wood, 2007). In other words, the effect of the depreciation accounting practices appears in choosing one of the depreciation methods used. In accountancy, depreciation practices refers to two aspects of the same concept: The decrease in value of assets (fair value depreciation) and the allocation of the cost of assets to periods in which the assets are used (depreciation with the matching principle).

A method of reallocating the cost of a tangible asset over its useful life span of it being in motion. Businesses depreciate long-term assets for both tax and accounting purposes. The former affects the balance sheet of a business or entity, and the latter affects the net income that they report. Generally the cost is allocated, as depreciation expense, among the periods in which the asset is expected to be used. This expense is recognized by businesses for financial reporting and tax purposes. Methods of computing depreciation, and the periods over which assets are depreciated, may vary between asset types within the same business and may vary for tax purposes (Akanni, 2008). These may be specified by law or accounting standards, which may vary by country. There are several standard methods of computing depreciation expense, including fixed percentage, straight line, and declining balance methods. Depreciation expense generally begins when the asset is placed in service. For example, a depreciation expense of 100 per year for five years may be recognized for an asset costing 500.



In determining the profits (net income) from an activity of the SMEs, the receipts from the activity must be reduced by appropriate costs. One such cost is the cost of assets used but not immediately consumed in the activity. Such cost so allocated in a given period is equal to the reduction in the value placed on the asset, which is initially equal to the amount paid for the asset and subsequently may or may not be related to the amount expected to be received upon its disposal. Depreciation is any method of allocating such net cost to those periods in which the organization is expected to benefit from use of the asset. The asset is referred to as a depreciable asset. Depreciation is technically a method of allocation, not valuation, even though it determines the value placed on the asset in the balance sheet (Samuelson, 2001).

Any business or income producing activity using tangible assets may incur costs related to those assets. If an asset is expected to produce a benefit in future periods, some of these costs must be deferred rather than treated as a current expense. The business then records depreciation expense in its financial reporting as the current period's allocation of such costs. This is usually done in a rational and systematic manner. Generally this involves four criteria which includes cost of the asset, expected salvage value also known as residual value of the assets,estimated useful life of the asset, anda method of apportioning the cost over such life

According to Dobrota (2003), accounting depreciation acts on the organization profitability within the meaning of the operating profit/loss and implicitly of the net earnings value and the fiscal depreciation causes the reduction of the income tax to be paid. The only one which influences the self-funding capacity is the fiscal depreciation, as it leads to the reduction of the income tax to be paid. The accounting depreciation does not influence the self-funding capacity, which may be seen in the formulas that underlie the self-funding capacity of an organization. Therefore in the deductive method the depreciation is not taken into account (the income tax that is influenced by the fiscal depreciation is taken into account) and in the additional method, even if the accounting depreciation is added to the net earnings, it was initially deducted from the gross operating surplus and therefore, the net earnings were reduced with its value.

Statement of problem
Depreciation and profitability has a complex, intricate and confusing relationship in the field of accounting. As a result, depreciation accounting practices has been over used, over stressed, and over worked by the accountants and professional valuers. International Accounting Standard (IAS), qualifies assets for depreciation when assets are used for more than one accounting period, i.e. assets held by an enterprise for production or service, and has economic useful life. Whereas, under Standard Statement of Accounting Practice (SSAP), depreciation is viewed as wearing out, consumption or other loss of value of fixed asset, whether arising from use, affluxion of time or obsolescence through technology and market changes. Complexity may arise when it is viewed as a fall in price, physical deterioration, allocation of cost, fall in value, valuation technique and asset replacement. Intricate

and confusion are inevitable when accountants employ various methods of providing for depreciation accounting practices on the same or similar assets of different life span. The consequential effect is either to undermine or overstate the reported profit or distributable profit in the hands of the stakeholders, hence the absurdity of the financial reports. Based on these imminent issues, this study is examining the relationship between depreciation accounting practices and profitability of some selected SMEs in Port Harcourt.

Purpose of the Study
The Purpose of this study is to assess the relationship betweenDepreciation accounting practices and profitability of selected SMEsin Port Harcourt: The following are the purpose/objectives of this study:

To identify the fixed installment methodand their influence on the profitability of small and medium scale enterprise.
To analyzedigit method of depreciation and its impact on the profitability of a small and medium scale enterprise.
To examine whether diminishing balance method of depreciation a good depreciation method for small and medium scale enterprise.
4. To examine whether annuity method of depreciation increase or decrease the profitability of small and medium scale enterprise.

Research Question
What are the different methods of depreciation and what influence do they have in the profitability of small and medium scale enterprise.
How does sum of the digit method of depreciation impact on the profitability of a small and medium scale enterprise?
Is diminishing balance method of depreciation a good depreciation method for small and medium scale enterprise?
Can annuity method of depreciation increase or decrease the profitability of small and medium scale enterprise?
1.5 Research hypotheses

HO: There is no significant relationship between the digit method of depreciation impact on the profitability of a small and medium scale enterprise.

HA: There is significant relationship between digit method of depreciation impact on the profitability of a small and medium scale enterprise.

Significance of the study
Depreciation Accounting Practices and Profitability of selected Small and medium Enterprises development has been an area of intense research both in practice and academia. This empirical investigation of SMEs is therefore a significant contribution to existing literature. Furthermore, the study would provides evidence on the extent to which Rivers state Small and Medium Enterprise are accounting accommodating in readiness for gaining strategic competitive advantages in their businesses.

The study would also provide uniqueness of small and medium scale businesses call for careful consideration in the design of accounting systems. Small and medium scale enterprises are a vast majority of businesses found in variety of primary and intermediate production of the economy.

The outcome of this study will be useful for business managers and stakeholders in accounting sector on ways by which various depreciation accounting practices can influence the profitability of a small and medium scale business.This research will be a contribution to the body of literature in the area of the effect of personality trait on student’s academic performance, thereby constituting the empirical literature for future research in the subject area.

1.7 Scope of the study

This study will cover some selected Small and medium scale enterprises in Port Harcourt. This study will also cover the depreciation accounting practices in the various selected business organizations with a view to determining their effects on the profitability of the firm.

1.8 Limitation of study

Financial constraint- Insufficient fund tends to impede the efficiency of the researcher in sourcing for the relevant materials, literature or information and in the process of data collection (internet, questionnaire and interview).

Time constraint- The researcher will simultaneously engage in this study with other academic work. This consequently will cut down on the time devoted for the research work.

1.9 Definition of terms

Depreciation: a reduction in the value of an asset with the passage of time, due in particular to wear and tear.

Profitability: is the ability of a business to earn a profit. A profit is what is left of the revenue a business generates after it pays all expenses directly related to the generation of the revenue, such as producing a product, and other expenses related to the conduct of the business activities.

Tax: a compulsory contribution to state revenue, levied by the government on workers' income and business profits or added to the cost of some goods, services, and transactions.

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CHAPTER ONE

INTRODUCTION

Nigeria happens to be one of those countries that desire to build a civilized nation with a strong and sound economy. Demonstration of such a desire is seen in Tax payment, but most citizens see it as government’s means of exploitation. Tax is a contribution imposed by the Government on income earners, importers, companies, investors, exporters, etc. (Holban, 2007).

Revenue generated from tax happens to be a major source ofGovernment revenue in Nigeria, which makes it an important tool in the development of her economy. Every nation’s tax policy and equally their systems are related, greatly, with businesses and ventures in that country. A successful and finance-healthy business environmentis the result of aneconomy that enacts favorable tax policies. As businesses do well, the economy flourishes as well. This is because there is no faster way of quickening things in an economy other than the help of organizations that move goods, money services, and investments from those with surplus to those with deficit; those with marketable ideas/output to those who need these ideas and products. This shows that, businesses and tax policies are inter dependent. Each can’t do without the other.



Tax System in Nigerian in recent times, has undergone notable changes. Various studies and researches by tax experts have helped as Tax laws are being reviewed with the aim of replacing non relevant provisions while simplifying the main ones. The current Nigerian lawplaced the responsibility on the shoulders of the 3 tiers of Government to enforce taxation with each having its jurisdiction clearly spelt out in the Taxes and Levies (approved list for Collection).

Small businesses as generally recognized as drivers of economic success are a key ingredient in the “ecology of businesses” in a healthy system. They create jobs; generate sales which are sources of tax and fiscal revenue for government. The importance of small business as a creator of jobs cannot be ignored, especially for those with low skills. Small, medium and micro-enterprises (“SMMEs”) as they are generally categorizedemploy 68.2% of the workforce in the private sector while contributing to 60% of the country’s GDP. SMBs employ more than 60% of the total workforce in sectors like the agriculture,retail, construction etc. This has over the years, seen to the growth in employment by SMBs and has quadrupled their contribution to the nation’s GDP. Indeedthis sector of the economy, hold a hugepotential for job creation!

One of the constraints to the expansion of businesses both in Nigeria and beyond are regulations otherwise known as red tapes in tax. As reported by International research, tax regulatory compliance costs are a significant portion of the total regulatory cost. There are several other patterns that haveemerged from the various local and international studies carried out, among the most imperative being that tax compliance costs comprises a much larger proportion of total compliance costs for smaller ventures.

Furthermore, various studieshave suggested that for any approach to assist small business to be effective it will require both policy and administration model adjustments. The year 2005 saw the start of a process of structural change, intended to build a positive tax compliance climate for income earners and businesses in Nigeria.

1.2 STATEMENT OF THE PROBLEM

Small and Medium Businesses (SMBs) form the core of majority of the world’s economies.Federal Office of Statistics carried out a study that shows thatsmall and medium enterprises make up 98% of the economy in Nigeria; however, the mortality rate of these small businesses has been on the increase (Arroyo, 2005). According to Small and Medium Enterprises Development Agency of NigeriaSMEDANan SMB body in Nigeria, 70% of businesses into manufacturing, retailing and Agro based in Nigeria die off before their 5th anniversary.Tax related issues like multiple taxations and enormous tax burdens such as double tax assessment on the profit of the business and income of the owner are among the factors responsible for these untimely business close-ups. Reason has been that small and medium enterprises are usually viewed and treated in the same light as large corporations in many government policies. This is a major setback, the ignoring of their different unique natures. It is paramount to considerthese unique qualities, while dealing with small and medium enterprises. There is a needto consider issues on how these tax policies can be designed to encourage the growth of Small scale businesses with the most effective ways to administer them.

Many businesses are not favored by the existing tax policies thereby making Tax a burden and a major problem for Start-Ups in Nigeria. Like we saw earlier, some businesses are already at the verge of collapse, while to ensure their businesses still exist, majority are still struggling to meet up with high tax rates Bateman (2007). A recent survey has shown that 91% of business owners admit that taxes have been huge constraints on their businesses, as it does not allow new businesses to cover up initial cost because taxes are high.



An explanatory example of a medium scale business that has wind up in recent time precisely year 2014 in Uyo urban was Agatha Garden and Hotel Ltd (Source) Letter of Cessation of business written to Debt Management and Enforcement office(DM&EO) of the Federal Inland Revenue Service(FIRS) dated 23rd October,2014 Referenced FIRS/SS/RHQ/DMO/113

The content of the letter accompanied by other relevant reports not made available to me as requested for the purpose of this research work state that management of the Hotel decided to cease business activities because the cost of running the business was more than the revenue generated coupled with the series of uncollectable Tax Audit liabilities raised from 2007 to 2013 when the company was handling some major contract work with Mobile unlimited.

According to the Federal Inland Revenue service (FIRS)Audit report

Theincome generated by the Hotel was taxable and must be paid based on the audit findings

However, failure will attract legal action against the Hotel management which was already been instituted by the Legal Department of the Service through Debt Management and Enforcement office

1.3 OBJECTIVES OF THE STUDY

The main objective of the study is to examine the impact of taxation on small and medium scale businesses in Uyo urban. Specific objectives of the study are:

To examine the relationship between multiple taxation and SMBs survival in Uyo Urban.
ToIdentify the multiple taxes which the owners and operators of SMBs have been paying in Uyo Urban.
To trace the failure or close up of Small and medium Scale Businesses in Uyo Urban to Multiple taxation.
To find out the after effect of the business failures or close ups on the owners, operators, employees and the state in general.
To recommend better ways of reducing the incidence of multiple taxation on SMBs in Uyo Urban.
1.4 RESEARCH QUESTIONS

In-order to guide the study and achieve the above stated research objectives, the following questions were formulated:

What relationship exists between multiple taxation and survival of small and medium scale businesses in Uyo urban?
What are the various forms of multiple taxes which the owners and operators of SMBs have been paying in Uyo Urban?
How can the failure or close up of Small and medium Scale Businesses in Uyo Urban be traced to Multiple taxation?
What are the after effect of the business failures or close ups on the owners, operators, employees and the state in general?
What better ways can be implemented to reduce the effect of multiple taxation on SMBs in Uyo Urban?
1.5 RESEARCH HYPOTHESES

1. Ho: There is no significant relationship between multiple taxation and SMBs’ survival.

Hi: There is a relationship between multiple taxation and SMBs survival



2. Ho: Multiple taxation do not account for business failures or close ups in Uyo Urban.

Hi:Multiple taxation accounts for business failures or close ups in Uyo Urban

1.6 SIGNIFICANCE OF THE STUDY

This study when conducted could give a clear insight into the various ways in which tax policies in Nigeria can be executed efficiently to still favor small businesses and how some taxation policies in Nigeria could be properly tackled. The study could also give a clear insight into the various causes of why small businesses fail in Nigeria as well as the challenges of the tax policies in Nigeria. The findings and recommendations of the researcher would help in building a strong and better tax policy system in Nigeria. The effects of multiple taxation on small and medium scale businesses are outlined in-order for drastic measures to be taken to tackle these challenges and meet the prospects of the general public so that revenue from tax policy to the government can be increased.

1.7 SCOPE OF THE STUDY

This research focuses mainly on the impact of taxation on SMBs in Uyo Urban. The study only torches on the various taxes collected from SMBs, challenges tax policies in Nigeria and how it can affect self employed business men and women, traders, and other forms of sole proprietorship businesses.

1.8 LIMITATION OF THE STUDY

The only limitation faced by the researcher in the course of carrying out this study was the delay in getting data from the various respondents. Most respondents were reluctant in completing questionnaires administered to them due to their busy schedules and nature of their work. The researcher found it difficult to collect responses from the various respondents, and this almost hampered the success of this study.

1.9 ORGANIZATION OF THE STUDY

Chapter one of this study includes the general introduction, background information about the study, statement of the problem, objectives of the study, research questions, scope of the study, significance of the study, and the limitation of the study.

Chapter two reviews all relevant literatures relating to the study as well as the researcher’s views concerning previous studies on the effect of multiple taxation on Small and Medium Scale Businesses.

Chapter three includes the methodology applied in collecting and analysing data, population definition, study site, and limitations.

Chapter four presents the results of the study as well as data analysed, and the interpretation of the analyzed data.

Chapter five includes a summary of the study, conclusion and recommendations based on the findings from the study.

1.9.1 Historical Background of Uyo Urban and multiple Taxation System

Uyo is a city in south-south Nigeria and is the capital of Akwa Ibom State, a major oil producing state of Nigeria. The city became the capital of Akwa Ibom State on September 23, 1987 following the creation of Akwa Ibom State from erstwhileCross River State. The University of Uyo resides in this city. The population of Uyo, according to the 2006 Nigerian Census which comprises Uyo and Itu, is 436,606.while the urban area, including Uruan, is 554,906.



The city can be accessed by road via the A342 highway, as well as Abak Road, Nwaniba Road, Itu Road, and Aka Road. Nearby airports include the Uyo Airport, also known as the Akwa Ibom International Airport.

Uyo is a fast-growing city, as the city has witnessed massive infrastructural growth in the past nine years. It has an intensive network of divided highways, such as the IBB Way, AtikuAbubakar Avenue, UdoUdoma Avenue, NsikakEduok Avenue, and EdetAkpan Avenue which is an eight-lane superhighway and currently the widest road in the Uyo metropolis.[citation needed] Currently, flyoversare being constructed to ease traffic. Three flyovers have already been completed at the Itam axis of the urban area which is under Itujurisdiction. Plans are in process for more flyovers as well as ongoing dualisation of Aka road, ongoing construction of Ring Road 3 with flyovers (a portion of it will be ten lanes) and the dualisation of WellingtionBassey Way

Thisunprecedentedinfrastructural development has led to increase in the number of new businesses thereby also translating to increase government internally generated revenue through Taxation.

However, the process of generating revenue by the Akwa Ibom State Internal Revenue Service over time has been challenging reason been that small and medium business owners are complaining and in most case resistant to TaxAuthority because of multiple Taxes.

Notable among the multiple tax imposed in places such as URUA AKPANAMDEM(Akpanamdem Market) include general market tax, Environmental sanitation fees, security fees and kiosk/space fees

Trycircle operators (keke) in February 2015 staged a peaceful demonstration against what they term multiple tax been collected by the state tax force an affiliate of the state ministry of transport and environment.

1.10 DEFINITION OF TERMS

Tax: According to Ariyo(2005), atax is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state to fund various public expenditures.

SMB: Small and Medium Scale Businesses

Multiple Taxation: When a single amount of money is taxed more than once, often by two or more different authorities in a way that may be unfair or illegal (Bateman, 2007).

REFERENCES

Ariyo, D. (2005): Small Firms are the Backbone of the Nigerian Economy. Retrieved October

22nd, 2010, from http://www.africaeconomicanalysis.org/articles/gen/smallhtm.html.

Bateman, A. (2007): Globalization of Production and the Competitiveness of Small and

Mediumsized Enterprises in Asia and the Pacific: Trends and Prospects. Publication of United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), Studies in Trade and Investment Series chapter 1, 1-31

Holban, O.I. (2007). The Taxation of Small and Medium-Sized Enterprises-a Hindering
Factor Influencing the European Economic Growth.Doctoral dissertation, AlexandruIoanCuza University of Iasi and Academy of Economies Studies from Bucharest Romania.

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ABSTRACT

Commercial banks perform numerous functions. One of the most profitable investments of the commercial banks is granting of loans and advances to those customers that need such including business organization as loans are always needed to enhance profitability of such organization and help them execute such projects, which their capital cannot finance. These are factors, which banks do consider before granting such loans.

The research work is geared forward finding out the role which financial accounting information plays in lending decision making of the banks. The objectives amongst others include to know whether the banks do demand for financial statement from their customers while making lending decision, the extent to which they are influenced by such statements, the extent to which adequate use of accounting information has led to reduction an incident of bad debt.

A work of this nature will be of help to different groups including commercial banks, other lending institution credit analysis the government etc.

TABLE OF CONTENT

CHAPTER ONE

1.0 Introduction

1.1 Background of the study

1.2 Statement of problems

1.3 Objective of the study

1.4 Research Question



1.5 Hypothesis

1.6 The Scope (Delimitation) of the Study

1.7 Significance of the study

1.8 Delimitation of Terms

CHAPTER TWO

2.0 Review of Literature

2.1 Functions of commercial banks

2.2 Acceptance of Deposits

2.3 Granting of Loans and Overdraft to Customers

2.4 Transferring of Funds on Customer Instruction

2.5 Providing Foreign Exchange Facilities

2.6 Miscellaneous Functions

2.7 Lending Principles and Practices

CHAPTER THREE

3.0 Research Methodology and Design

3.1 Research Design

3.2 Area of Study

3.3 Population of the Study

3.4 Sample and Sampling Techniques

3.5 Instruments for Data Collection

3.6 Validation of Instruments

3.7 Reliability of Instrument

3.8 Method for Data Collection

(Administration of Instrument)

3.9 Method of Data Analysis

CHAPTER FOUR

Data Presentation, Analysis and

1Interpretation

CHAPTER FIVE

5.0 Finding, recommendations and conclusion Summary and findings

5.1 Summary of Findings

5.2 Conclusion of the Study

5.3 Recommendations

5.4 Implications of the Findings

5.5 Suggestion for Further Studies

5.1 Limitation of the study

Reference

Appendix

CHAPTER ONE

1.1 INTRODUCTION

1.1 BACKGROUND OF THE STUDY

Every organisation targets the attainment of its desired objectives. The organisation therefore aims towards efficiency and proper effectiveness in conducting its affairs. However, the level of the efficiency and effectiveness of any organisation or the extent to which it is able to achieve its desired goals to a large extent depend on the quality of available information and on how the organisation utilize the available information. The organization always makes use of information in allocating scarce resources to different alternative uses.

For any business to succeed in today’s rapidly changing environment, the management must update itself with every relevant and current information that will be beneficial towards achieving the predetermined objective. It can therefore be seen that management must plan the course of action of the organisation, identifying the medium and long term goals based on detailed analysis of feasibility, bearing in mind the socio-economic and political situation around. Not only will plans be formulated, the actual performance and the end result should be compared with the plans to see whether the goals are being achieved or not. This helps the management to report appropriately as well as improving the entire process of development. A proper look at the planning process will reveal that proper information as well as its utilization is needed for the attainment of the organizational goals.

A great deal of useful information comes from accounting functions as it provides data which when processed, serves as useful information to the management in its planning process. The information provided by the accounting functions serves as important and effective tool in the budgeting or planning as well as operations of the management.



There are three basic types of accounting information which management needs in the information of its policies and plans. They are score-keeping method of information, attention directing information and problem solving information. The score-keeping information involves the accumulation and allocation of data collected for the purpose of performance appraisal and position evaluation. Attention directing information deals with highlighting and investigating the differences between plans and actual for proper corrective action. Lastly the problem solving information focuses on analyzing and recommending the best course of acting among competing alternatives. It is therefore associated with the management decision making process and useful in the implementation stage.

The commercial bank as business organization that need to plan greatly need not just any information but much of relevant, current and useful accounting information for the purpose of operating their business effectively and efficiently towards the attainment of their objectives. Much of the business of the commercial banks revolves round grating of loans and advances to their customers. In fact it should be realized that the most profitable business of banks is lending. The profitability of the banks is therefore a function of how prudent the banks are as well as how effective they utilize the accounting information sourced from accounting data provided by the customers for the purpose of borrowing.

The banks are therefore interested in financial accounting information, which will enable them research initial loan decisions, and also help to monitor progress after advances have been made. The information so needed are those that deal with solvency, liquidity and profitability, the firm’s financial stand and long term viability.

The banks will therefore assure themselves that the customers (companies or firms) are capable of paying interest accruable as well as repaying the loans as and when due. Some other factors are also considered concerning loan application for instance, on the duration of the loan; if it is a short term loan, the banks are interested in estimated net cash inflows over the relevant months, for a long term loan the banker satisfies itself that the company is financially stable. Such that adequate profit will be earned in the foreseeable future. Similarly, the ability of the borrowing firm to repay both the principal and the interest should be the prime consideration of the bank. Where it cannot be guaranteed, the advance should not be granted.

The Nigerian economy received a great blow, which was as a result of the financial distresses in the banking sector. These distresses were as a result of lack of proper use of accounting information by the lending banks.

It can be seen that this research work is timely hence the interest and attention of the researcher have been caught by it. The work therefore assesses extent to which commercial banks in Nigeria do utilize accounting information presented to them by the customers in affecting loans and advances proposal.

1.2 STATEMENT OF PROBLEMS

(1) Bank managers allowed their personal interest to conflict with overall objectives of the bank when loans are advanced. They consider personal benefits derivable from customers than protecting the banks interest.

(2) The managers did not emphasis on the collateral rather than on viability of the project for which the loan was being sought as a result defaulters escaped unapprehended.



(3) The bank managers failed to consider the reliability of the customers with regards to loan repayment schedule profile evidence.

(4) The profit and loss account as well as balance sheet of the intended borrower was not properly considered by the banks in lending decision.

1.3 OBJECTIVES OF THE STUDY

Banks are very important financial institutions in the economy and in the expansion of investments and credits. Unfortunately defaults in loan repayment attributable to faulty lending decisions by the banks have brought about a defeat in their future lending policies and profit performance. A thorough analysis of the financial statements presented by the clients will improve the situation. The objectives of this research work are therefore:

(1) To determine the extent to which the financial accounting information presented by prospective borrowers influence lending decisions.

(2) To determine whether the banks always demand for financial statements from their customers while making decisions.

(3) To ascertain the extent to which adequate use of accounting information reduce bad debts.

(4) To ascertain the extent to which improve accounting records by borrowers have contributed to non-repayment of loans.

(5) To find out the extent to which poor financial positions of prospective borrowers has led to non-approval of loan.

(6) To make recommendation that will lead to efficiency in bank lending decisions.

1.4 RESEARCH QUESTIONS

1. Do banks always demand for financial statement from their customers while making lending decision?

2. To what extent do financial accounting information presented by prospective borrowers influence lending decisions?

3. To what extent has adequate use of accounting information reduce incidence of bad debts?

4. To what extent has improper accounting records by borrowers contributed to non-repayment of loans?

5. To what extent has poor financial position of intending borrowers led to non approval of loan application?

1.5 HYPOTHESIS

Hypotheses are intelligent guesses regarding some pertinent variables.

Hypothesis One

H0: Financial statement analysis does not and bank in

making lending decisions.

H1: Financial statement analysis and bank in

making lending decisions.

Hypothesis Three

H0: Inadequate analysis of accounting information does

not bring about an increase in the incidence of bad debts.

H1: Inadequate analysis of accounting information bring about an increase in the incidence of bad debts.

1.5 SCOPE

The aim of this research is to find out the financial statement analysis as a bank lending decision.

A comprehensive study of the topic as it concerns First Bank of Nigeria PLc Okpara Avenue, Enugu will be carried out.

Any other reference is just for a better understanding of the subject topic but not within the scope.

1.7 SIGNIFICANCE OF THE STUDY

The significance of the study lies in the benefit that will be derived from it by the underlisted sectors of the economy.

Commercial Banks: If the information so contained in this research work is appropriately utilized, it will go a long way to improving the quality of lending decision of the commercial banks. Other lending institutions; the non-bank financial institution like finance houses, insurance companies and even development banks will if properly utilize these information see the need for scrutinizing accounting information from prospective borrowers before making lending decisions. This goes to reduce incidence of loan default and improper credit expansion.

Credit Analysis: The work will be of help to them as they on daily basis analyse the proposals made by prospective borrowers.

Prospective Borrowers: The ignorance on the part of the loan applicants with regards to the requirement of the banks will be removed by the knowledge of the information contained in the work.

Researchers: This work will also become of immense help to students and researchers on the same or similar topics, as it will form a basis for review of related literature.

The Government: The government is always interested in the economy of the nation. This measures to apply in order to curb the high incidents of default in repayment of loan as well as distress in banking section.

Apart from these specifically mentioned above, this research will go to enlighten the generality of the public (as many as will come across it). This will go a long way to causing every hand to be on deck towards the overall improvement of the economy of this nation. If properly used, there will be increase in national output, national income as the high incident of bad debt on the banks be drastically reduced.

1.8 DEFINITION OF TERMS

There are some words considered technical which if not defined might be an impediment to an ordinary man’s understanding and appreciation of the research work.

They are:

Banks: Unless otherwise stated, any reference to banks in this study is demand to mean commercial banks.

Customers: For the purpose of this study, this refers to current account holders that have recourse to advances and loans. Some of them include sole proprietors, partnership, joint stock companies, public corporation etc.

Final Accounts: This is often used to mean collectively the trading, profit and loss account. These account are generally presented in conjunction with the balance sheet (through the balance sheet is not an account) but a statement drawn up at the end of each financial peril showing the various assets and liabilities of the business concern as at that date.

Null Hypothesis: This is a hypothesis, which states that “no difference” or “no relationship” exists between two or more variable. It is a hypothesis of “no effect” or “no difference”.

Accounting Information: These are information contained in the published account of the company or firm. These includes, profit and loss accounts items, balance sheet items. The information collected through the daily transactions, sales and purchases daybooks, customer’s advances ledgers are all accounting information.

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ABSTRACT

The current 305 Field Practical Training Farm site of the Faculty of Agriculture, University of Benin (Ugbowo), Benin City, Edo state in Nigeria was selected for the study. It has been used for cropping (sole and intercropping) over 12 years were analyzed chemically for the evaluation of basic soil parameters viz., pH, EC, OC and macronutrients such as N, P,K and S by using standard methods. Five locations were selected and five different composite samples for the five locations (0-15cm) each were taken and bulked into five. These were further analyzed for chemical properties and available N, P, K and S status. Results revealed that the soil was low in nutrient when compared to critical levels The Organic carbon, available N, Ca and K were low while the P content was high. The available S was quite high ranging from 5.88-10.47mg/kg.

pH values were acidic within the range (4.6-5.6) while organic carbon percentage ranged from 1.02-1.57% in surface soils and increased with increasing depth. The Electrical Conductivity (EC) level ranged from 48.70-208g/kg. The concentration of the exchangeable cations were all in a decreasing order of magnitude; Ca++ >Mg++>Na+>K+. The percentage Base Saturation were generally low and rarely exceeding 28%. Available phosphorus ranged from 1.55-20.20mg/kg. Total Nitrogen 0.02-0.09% while exchange-acidity ranged from 0.05-1.00Cmol/kg. However, adequate measures are required to enrich the status of the top soil to increase productivity.

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND TO STUDY

Soil fertility is one of the important factors controlling yields of the crops. Introduction of high yielding varieties (HYV) in Nigeria Agriculture in mid-sixties compelled the farmers to use high doses of NPK fertilizers. These are needed in relatively large amounts. The soil must supply macronutrients for desired growth of plants and synthesis of human food. However, exploitive nature of modern agriculture involving use of organic manures and less recycling of crop residues are important factors contributing towards accelerated exhaustion of macronutrients from the soil. The deficiencies of macronutrients have become major constraints to productivity, stability and sustainability of soils. Soils with finer particles and with higher organic matter can generally provide a greater reserve of these elements whereas, coarse textured soils such as, sand have fewer reserves and tend to get depleted rather quickly.

Soil characterization in relation to evaluation of fertility status of the soils of an area or region is an important aspect in context of sustainable agricultural production. Nitrogen, phosphorus, potassium and sulphur are important soil elements that control its fertility and yields of the crops. Because of imbalanced and inadequate fertilizer use coupled with low efficiency of other inputs, the response (production) efficiency of chemical fertilizer nutrients has declined tremendously under intensive agriculture in recent years. Variation in nutrient supply is natural phenomenon and some of them may be sufficient where others deficient. The stagnation in crop productivity cannot be boosted without judicious use of macronutrient fertilizers to overcome existing deficiencies/imbalances.

1.2 STATEMENT OF PROBLEM

Soil macronutrients (i.e., Nitrogen (N), phosphorus (P), and potassium (K)) are essential to plants (H. Marschner, 1995). They provide nutrients necessary for plant growth, which are important to maintain ecosystems and high crop yields. However, macronutrients, particularly N, and P can be potentially hazardous to water resources when their available components in soils are excessive, because available macronutrients can be transported off site in runoff due to rain or irrigation (T. Matoh, (2004), V. H. Smith,etal (1998). Improper or excessive fertilization has increasingly become a serious problem and the eutrophication problem caused by the losses of N and P from farmland to water bodies has caught people’s attentions (A. Sharpley, (1995), Y. Chen,etal(2010). Therefore, proper management of soil N, P, and K is necessary to avoid deteriorating the environment while meeting the requirement of high crop productivity. In addition, reducing the losses of macronutrients from farmland also can save the costs spent on fertilizers.

Most of macronutrient contents exist in fixed forms in soils (e.g., contained in organic matter and minerals) and thus cannot be directly utilized by plants or transported to water bodies. Part of fertilizers applied to soil also can be fixed by soil and thus become unavailable to plants. This means that the total content of a macronutrient in soil is only a potentially available content in a long term, rather than its currently available content. Apparently the total content and the available content of a macronutrient are two different measures for the macronutrient in soil, and it is the availability ratio (i.e., available concentration/total concentration) that represents the potential effectiveness of a specific macronutrient in soil. That is to say, all the three indices may be necessary to understand the general situation of a macronutrient in soil. It is, therefore, important to investigate the spatial variability of availability ratios of soil macronutrients and corresponding controlling factors so that proper measures may be taken to modify the availability of the macronutrients for site-specific management.

The information on availability of macro nutrients of the study area is meager. Therefore, the present study was undertaken to know the macro nutrients status of soils of the Current Field Practical Training (305) Farm site of the Faculty of Agriculture, University of Benin (Ugbowo), Benin City, Edo state in Nigeria and an attempt was also made to correlate macro nutrients content of the soils with other soil properties.

1.3 OBJECTIVES OF THE STUDY

The main objective of this research study is basically to evaluate the macronutrient status of the Current Field Practical Training (305) Experimental Farm site soils of the University of Benin (Ugbowo Campus) in Benin City, Edo state in Nigeria. To achieve the main objective; these are the following specific objectives;

Evaluate the macro-nutrients status of the soils on the farm site in the study area.

Ascertain what macro-nutrients is suppose to be sufficient or low for plant growth, survival and optimal yield in the study area.

Quantify the fertility of the soil in the study area.

1.4 JUSTIFICATION OF THE STUDY

Soils play an important role to describe the economical growth of the study area.

Soil fertility evaluation of an area or region is an important aspect in context of sustainable agricultural production. The macro nutrients govern the fertility of the soils and control the yields of crops. One of the most important keys to a productive pasture is good soil fertility. Nutrients are used by plants to perform a number of functions necessary to complete their life cycles. Certain nutrients called essential nutrients are required by the plant; the plant cannot carry out normal growth without each and every one of them being present in adequate amounts. Macronutrients are required by plants in greater amounts than micronutrients due to their functions. Macronutrients are used in building tissues and proteins within a plant, which make up the bulk of it. Nutrients are constantly being removed from the soil. They can be lost by plant uptake, leaching through the soil profile, and erosion. In some cases, many of these elements may already be present but are tied up by soil particles, making them unavailable to plants.

Some soil types may be naturally high in one element but low in another. Generally, the mineral nutrients which are used the most (i.e. macronutrients) will need to be added most frequently. Also, some nutrients are more mobile in the soil than others. This results in a loss by leaching and reiterates the importance of proper application rates, as these types of nutrients may affect groundwater if they are over-applied.

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Mycotoxins are derived from the combination of two greek words “mykes” which means fungus and “toxikon” which means poison (Haper douglas, 2008). Thus, mycotoxins are fungal poisons (Bennett, 1987). Mycotoxins are natural products produced by fungi that evoke a toxic response when introduced in low concentration to higher vertebrates and other animals by a natural route (Benette, 1987). Richard(2007) defined mycotoxin as a toxic secondary metabolite produced by organism of the fungi kingdom commonly known as moulds and this toxins are capable of causing diseases and death to humans and other animals. The term mycotoxin was coined in 1962, in the aftermath of an unusual veterinary crisis near London, England during which approximately 100,000 turkey poults died (Blout, 1961). When the mysterious turkey X disease was linked to a peanut (groundnut) meal which was contaminated with secondary metabolites Aspergillus flavus (Aflatoxins)(Blout, 1961). It then sensitized scientists to the possibility that other occult mould metabolites might be deadly. Soon the mycotoxin rubic was extended to include a number of previously known fungal toxins for example: the ergot alkaloids, some compounds that had originally been isolated as antibiotics, for example patulin and a number of new secondary metabolites revealed in screens targeted at mycotoxins discovery for example ochratoxin (Forgacs, 1962).

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Pineapple (Ananascomosus) belonging to the Bromeliaceae family is grown in different parts of Nigeria either for export or for the local market. Pineapples are sliced and eaten fresh in the homes, or processed into fruit juices for consumption or concentrates for future use. Pineapple as a fruit crop has a lot of economic, nutritional, medicinal, and industrial importance (Sarah et al., 1997). According to Dull (2002), pineapple serve as food for human consumption contains about 81.2-86.2% moisture, 13-19% total solids of which sucrose, glucose, and fructose are the main components, 2-3% fibre and rich source of vitamin C. Lipids and nitrogenous compounds constitute 0.1% of which 25-30% of the nitrogenous compounds are true proteins. The fruit is also rich in calcium (Ca) which has proteolytic activity due to the enzyme bromelin. Consumption of pineapple enhances the detoxification of the human body and prevents blood clotting. It also prevents kidney problems, protects the heart and regulates stomach acidity and help prevents constipation (Dull, 2002).


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CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE STUDY

We live in a world shaped by human migration. Everyday people make decisions to leave their hometown, or even their own country and move elsewhere to work, study, retire or reunite with their families. Migration has changed the demographic composition of towns, cities and nations. Consider this for instance: in 1960 there were only 30 countries in the world that had at least a half million international migrants each, but by 2005, the number of such countries doubled, bringing the total number of such foreign-born residents globally to 191million people. The majority (641 of 123 million people) of these international migrants moved from less developed countries (PRB 2008). Millions of others known as internal migrants, migrated from one place to another within a single country.

Migration is broadly defined as a relocation of residence for a specified duration and for various reasons (Hossain, 2001). Migration incorporates all kinds of movement of people for one place to another. It may take place within a particular geographical boundary of a country and then beyond its boundaries. Rural – urban migration is the movement of people from the country side to the urban centre. Migration may be permanent in nature or temporary. People may choose to migrate voluntarily or they may be forced into it. Both at the urban destination and at the rural origin there are demographic, economic, socio-cultural and environmental impacts of migration which is diverse and deep. The migration of hundreds of millions of rural people to cities is as a result of both institutional and structural changes caused by economic growth and social modernization. It usually denotes movement of people from one area to another in search of certain benefits that will fulfill recurrent dreams of “better things to come.” In many cases, mobility in terms of migration to new pastures with the hope that conditions would be better turns out unfruitful.

Migration is not a new feature, neither is it limited to particularly parts of the world. It is as old as the world itself. It has been one of the enduring themes of human history. It has contributed to the evolution of separate cultures and their components by interchanging communications with the frequent complexities that mix people and cultures in different areas of the world. In this case, rural – urban migration or labour migration is defined as the movement of able bodied individuals from rural villages of origin to cities to earn labour wage (Hunnas, 2012). Migrants are people who have left their homes to a new location, either temporary or permanently in order to reap the benefits of private social or economic gains (Adepoju, 2003).

Rural-urban migration was formerly regarded as favourable in Economic development. Today it has become one of the most embarrassing problems in Nigeria’s development experience. It is the movement of people from rural areas into cities. However, experiences in developing and developed countries has shown that the rate of rural-urban migration has ceaselessly outweighed the rate of job creation; and having an overweight also, the social and infrastructural amenities available in the urban areas.

Rural-urban migration occurs at varying rates in every country. Many developing countries have a recent colonial past, which has tremendously altered their structure and governance. The populations of countries around the world are becoming increasingly urbanized. The process of urbanization continues to be more rapid and massive, thereby challenging and affecting a greater part of the world than ever before. The move from mainly rural society to an urbanized world has also impacted on all aspects of human lives. In the 1950s less than one third of the human race were living in cities, but by 2020, it is expected that two-thirds will live in cities and 90 percent of this will be living in the cities of developing countries, (Kante, 2004).

In spite of the above noted situations, there is lack of sound knowledge and understanding of rural-urban migration with respect to its effect on public utilities in Uyo local government area. Therefore, the aim of the study is to analyze the effects of rural-urban migration on public utilities in Uyo local government area.

1.2 STATEMENT OF RESEARCH PROBLEMS

Nigeria’s urban population has been growing at an alarming rate. Nigerian towns and cities are explosively growing in leaps and bounds. A little more than 50 years ago, fewer than 7% of Nigerians lived in urban centres (that is settlements with populations of 20,000 or more). This proportion rose to 10% in 1952 and 19.2% in 1963. It is now estimated at about 55%. In fact Nigeria cities are among the fastest growing in the world (Adepoju, 2003).

The growing concentration of population in urban centers is generally attributed to a number of socio-economic and lifestyle conditions, such as the higher capacity of the urban institutions to absorb more workers, avenues for a non-agricultural means of livelihood and higher income generation opportunities. Such rural–urban migration and population concentration within a limited urban area exerts strains on the various public services and have apparent negative social ramifications that impairs the living conditions of the residents. It is accompanied by multiple problems and issues associated with the movement of people and materials in larger scale. It also results in rural depopulation and agricultural inefficiency because of the fact that the aged ones that are left behind cannot produce enough food for rural consumption.

This constant drift of thousands of people from rural areas have become a striking problem to urban areas. Such problems can be seen from housing problems, pollution, overcrowding and overstretched of available public utilities. It is these spatial characteristics that are of importance to geographers and hence forms the basics of this research.

1.3 RESEARCH QUESTIONS

What are the reasons as to why people migrate to Uyo local government area?
What has been the results of such migration on public utilities in the study area?
1.4 AIM AND OBJECTIVES OF STUDY

The overall aim of this study is to examine the effects of rural-urban migration on public utilities in Uyo Local Government Area, with the following objectives:

(1) To determine the effects of rural urban migration on public utilities in Uyo Local Government Area.

(2) To identify the dominant migratory groups of migrants in the study area.

(3) To examine the major determinant factors of rural-urban migration in Uyo Local Government Area.

1.5 RESEARCH HYPOTHESIS

For the purpose of this study, the hypothesis below is put forward to ascertain these effects:

H0: There is no significant effect of rural–urban migration on public utilities in Uyo Local Government Area.

H1: There is.

1.6 SCOPE OF THE STUDY

The study covers ten (10) villages in Uyo local government area of Akwa Ibom State as the study area. It is about rural–urban migration of people. The research is on the effect of rural–urban migration on public utilities in Uyo Local Government Area.

1.7 SIGNIFICANCE OF THE STUDY

This research is significant in that it will provide fresh and much needed inputs on the possible effects of rural-urban migration on public utilities to policy makers, planners and institutions of learning it will serve as a reference material on issues that:

Tackles the problems that force people to leave their rural origin, by bridging the development gap between urban and rural areas through the introduction of sound rural development strategies and effective urban management.
It will also help to provide information for planners and policy makers to formulate and implement population redistribution or migration policy.
1.8 STUDY AREA

1.8.1 Location: Uyo Local Government Area is the capital city of Akwa Ibom State. It is located on the South-Southern of the State. It lies between latitude 7º30’ and 8º03’ E and between longitude 4º52’ to 5º10’ N. It covers an area of about 985.96 square kilometers and comprises a total (see figure 1) 75 villages (Akwa Ibom State edict No.12, 1988).


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ABSTRACT

The demands and expectations from local government councils over the years have been on the increase while delivering the dividend of democracy and good governance at the grassroots continues to dwindle owing to mismanagement and misappropriation of funds. As a result of the above factors, local government administrators are most times unable to meet up with their financial obligations in terms of payment of staff salaries, provision of social services and infrastructural development to the urban and rural dwellers. This has led the public to asking questions on the extent to which local government administrators comply with government financial regulations. It is on this note that this study seeks to determine the extent of compliance with government financial regulations in local government administration. Specifically, the study was carried out to determine: the extent of compliance with financial estimates regulations in local government administration in Enugu State, the extent of compliance with revenue collection procedures in local government administration in Enugu State, extent of compliance with expenditure procedures in local government administration in Enugu State and extent of compliance with financial statement regulation in local government administration in Enugu State.Four research questions and four null hypotheses guided the study. The study adopted a descriptive survey research design and was conducted in the 17 Local Government Areas of Enugu State. The population for the study was 331 financial administrators in local government areas in Enugu State and due to the manageable nature of the population, no sample and sampling technique was conducted. The instrument for data collection was a structured questionnaire titled Compliance with Government Financial Regulations Questionnaire (CGFRQ) which was face-validated by three research experts: two from the Department of Vocational Teacher Education (VTE) and one from Department of Public Administration and Local Government (PALG), all from the University of Nigeria,Nsukka. Cronbach Alpha reliability method was used to determine the internal consistency of the instrument. The result yielded a high coefficient of 0.92. Three hundred and thirty one copies of the questionnaire were administered and retrieved from the respondents by the researcher with the help of three research assistants. The data collected for this study was analyzed using mean to answer the 4 research questions and standard deviation to determine the closeness or otherwise of the responses from the mean while Analysis of Variance (ANOVA) statistics was used to test the 4 null hypotheses at 0.05 level of significance and at 327 degree of freedom with the use of Statistical Package for Social Sciences (SPSS) version 20.The findings of the study showed that financial administrators to a low extent comply with financial estimates regulations; revenue collection procedures, expenditure procedures, and financial statement regulations in local government administration in Enugu State. It was recommended among others that a monitoring body should be put in place by both the state and federal government to sanction all offending officers who would not comply with the estimation procedure stipulated in the Revised Financial Memoranda.






CHAPTER ONE
INTRODUCTION
Background of the Study
The worth of any local government is determined by the quality and quantity of services it renders to the people at the grassroots. Local governments are the third tier administrative structure in Nigeria, created to bring government closer to the people at the grassroots and render social services to the people (Agba, Ogwu and Chukwurah, 2013). According to Agi (2002), local government is a political authority set up by the federal government as subordinate authority for the purpose of dispensing or decentralizing political power. Akpan (2005) defined local government as a separate tier of government that enjoys some reasonable measures of autonomy, with elected representatives as officials especially in a democracy. Local government, therefore, is a political subdivision of a nation which is constituted by law and has sub-national control of local affairs including the power to impose taxes or to extract labour force for prescribed purposes. According to Oguonu (2004), the success and the effectiveness of local government depend largely on the financial resources available to the individual local governments and the way these finances are utilized by the local government administrators in the course of the administration.
Administration covers almost every sphere of activity involving cooperation action. Different meanings have thus been attributed to the concept of administration.According to Johnson (2009), administration is concerned with the determination of the corporate policy, the coordination of finance, and operational performance of routine office tasks, usually 16internally oriented and reactive rather than proactive. In the local government administration, administrators are those saddled with the responsibility of managing both human and material.

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ABSTRACT

Studies on the biology of silver catfish Chrysichthys nigrodigitatus (Lacèpède, 1803) in Jebba Lake, Nigeria was carried out between January 2009 and December 2010. Samples collected using fleets of experimental gillnets were used for the study. There was fluctuations in the physico-chemical parameters measured; mean electrical conductivity (66.41±13.89μs/cm), and mean phosphate (0.20±0.15mg/l), which was significantly different (p<0.05) at the zones. The males and females showed allometric (2.49) and isometric (3.18) growth pattern respectively, with strong relationship and direct proportionality between length-length for males (0.93) and females (0.83). The condition factor for males (K=1.74) and females (K=1.83) showed that the lake was conducive for the survival of the fish because it was greater than 1. The positive correlations in the morphometric parameters, and the meristic counts confirmed the presence of the species in the lake. The age structure was between 0+ and 3+ with bulk of the samples within ranges of 2 and 2+, males being bigger than females. Size distribution ranged from small to adult, with few adults in the population. Chrysichthys nigrodigitatus has the tendency to grow bigger based on the growth performance index. Nine (9) major items ingested by C. nigrodigitatus ranged from plant materials (21.75%) to animal components (55.65%), which vary in abundance across months and seasons. Juveniles and sub-adult fed predominantly on insects (36.72% and 28.69), while adults on fry (27.86%). There was a direct relationship between the size of fish and ingested food items. Prey importance index showed insects (57.61%), insects (53.70%) and fry (39.65%) as the most important items ingested by juveniles, sub-adults and adults, respectively. There was high feeding intensity due to few number of fish stomachs without food. Chrysichthys nigrodigitatus is an omnivore with moderate gut length. There were more males than females (1.77:1) in the population. More gravid females were recorded in August and September, which coincide with the period of spawning. Gonad maturity showed stages I-VI, males attained first maturity than females. Female C. nigrodigitatus had higher gonado-somatic index (9.73) than males (1.32) especially during the wet season. Mean fecundity ranged between 1,670-3,375 eggs, which increase with increased in fish size. Chrysichthys nigrodigitatus was the most abundant species both within the family Claroteidae (13.06%) and in the overall catch (8.95%) during wet than dry seasons, dominant in zones I and II during the wet season, and commonly found at the bottom of the lake. It is recommended that morphometric and meristic parameters be used to identify the fish, study on population structure to reveal more class sizes be done, culture trials should also be done, and the feed components to be plant and animals materials.

1.1 Background

Fish is a resource mostly exploited by man and is basically linked to the trophic chain in the entire environment where they are commonly found (Craig et al., 2004). Inland waters of Nigeria consist of water bodies that support a wide array of aquatic organisms, which includes phytoplankton, zooplanktons, crustaceans, and vertebrates such as fish, crocodile, and aquatic mammals (Atobatele and Ugwumba, 2008).

Fishes found in the tropics and tropical water bodies experience changes in their biological parameters and activities due to fluctuations in factors such as food composition and availability, spawning rate, and other environmental factors. Welcomme (2001) reported that factors such as fishing, pollution and eutrophication among others could bring about series of changes in fish size, species composition and abundance in the aquatic environment. Similarly, Bisht et al. (2009) and Soyinka et al. (2010) reported that changes in environmental factors such as water quality, depth, water current, availability of food and substratum influence the occurrence of fish fauna, abundance and distribution.

Despite massive world-wide development efforts, in terms of many laudable programmes and ways to reduce poverty and improve livelihoods in fisheries and other sectors of the economy, poverty remains a nightmare for millions of Africans. In West Africa alone, seven million people are involved in fishing, aquaculture and related activities, such as processing and trading because it is a major source of livelihoods in many coastal communities, both inland and on the Atlantic coast. In addition to providing employmentand income, fisheries play a very important role in local and national economies (Komolafe and Arawomo, 2011). Nigeria is the largest consumer of fish in Africa with an approximately 1.2 million tonnes of fish needed annually to satisfy the demand of the ever increasing population. FAO (2000) estimated fish demand for Nigeria from 1997 – 2025, based on projected population and gave an average of 1.11 million tonnes for a decade (2000 – 2010). The country is highly blessed and endowed with vast expanse of inland freshwater and brackish ecosystems with abundant fish species, which have potentials for culture. These water bodies also play an important role in the provision of protein to Nigerians, especially now that imported fish is becoming expensive to the common man (Komolafe and Arawomo, 2011).

Freshwater is a very important natural resource crucial for the survival of all living beings. UNESCO (2003)reported that water is the most vital resource for all kinds of life on earth and essential for sustainability of the earth’s crust ecosystem. The quality of life depends on the quality of water. Physico – chemical factors are important in estimating the constituents of water and concentration of pollutants or contaminants. These factors are interrelated and interdependent with biological factors (plants and animals). Similarly, these factors immensely influenced the uses as well as the distribution and richness of biota (Unanam and Akpan, 2006). Physical parameters of water bodes include water movement, depth, turbidity, transparency, temperature and suspended solids. Chemical parameters include pH, dissolved oxygen, carbonates, bicarbonates, nitrate, phosphate, carbon dioxide, cations and anions and dissolved organic matters (Mustapha and Omotosho, 2005).

Growth is simply defined as change in size (length, weight and bulk) with time and can also be change in numbers with time in the case of population (Abowei and Ezekiel,2013).

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ABSTRACT

Micronutrients are essential for good crop performance. There is little or no quantitative data on the content and distribution of micronutrients in soils of Edo State, particularly those derived from coastal plain sand parent material. A study was therefore undertaken to: (1) characterize the soil (2) provide information on the total and available forms of copper (Cu), manganese (Mn), Iron (Fe) and Zinc (Zn) and Nickel (Ni) in soils developed on coastal plain sand parent material in Edo State (3) show the relationship if any, between micronutrients and soil’s physico-chemical properties.

Soil samples were collected at two depths, 0-15 cm and 15-30 cm at each of the study sites (NIFOR, UNIBEN Gmelina plantation and RRIN). The soils were characterized, total and available micronutrients were determined and simple correlation was run to show the relationship, if any between micronutrients and soil physico-chemical properties.

The soils, which decreased with depth, were generally sandy with sand accounting for up to 90 % of the particle size distribution. Clay content increased with depth with the possibility of an argillic horizon. pH ranged from medium acidic to neutral, organic matter, total nitrogen an available phosphorus were low. Exchangeable cations were also low with calcium dominating the cation exchange complex.

Total Fe ranged from 1.53-8.09 mg/kg, available Fe ranged from 0.49-2.59 mg/kg. Total Mn ranged from 1.06-3.62 mg/kg, available Mn ranged from 0.68-2.32 mg/kg. Total Zn ranged from 1.26-3.87 mg/kg, available Zn ranged from0.40-2.48 mg/kg. Total Cu ranged from 0.33-1.28 mg/kg, available Cu ranged from 0.21-0.82 mg/kg. Total Ni ranged from 0.33-3.83 mg/kg, available Ni ranged from 0.02-2.46 mg/kg in all locations. There were varied significant correlations between micronutrients with the exception of Ni with sand, clay and calcium, while varied significant correlations between Mn, Zn and Cu and organic carbon, magnesium and hydrogen.

CHAPTER ONE

INTRODUCTION

Soil is an important natural resource for agricultural and industrial development of a nation. It has numerous functions some of which are provision of anchorage to growing plants, provision or supply of nutrients and water to crops. Optimum utilization of the soil for agricultural production is possible as long as the soil is stable and well supplied with nutrients, air and water. (Osuji and Onojake, 2006).

An essential nutrient is the nutrient without which the plant cannot complete its life cycle; its functions are primarily, that of transforming photo-energy into chemical energy (FAO, 1983) and of synthesizing a whole variety of substance which make living vegetable matter. Micronutrients are part of these essential nutrients. Although they are needed in trace quantities, it does not affect their significance in plant nutrition.

Eight of the eighteen elements that are essential for plant growth are micronutrients. They are Boron (B), Chlorine (Cl), Copper (Cu), Iron (Fe), Manganese (Mn), Molybdenum (Mo), Zinc (Zn) and Nickel (Ni) plus others that are considered to be beneficial (Cobalt (Co), Sodium (Na), Silicon (Si) and Vanadium (V)). (Penney, 2014). Research attention on micronutrients is recent in areas where intensive agriculture practices bring up the deficiencies. In soils with micronutrient deficiencies, the application of small quantities of these nutrients enhance crop production (Welch 1995, Mortvedt, 2003) while large quantities added to the soil may be harmful (toxic) to the plants and animal consuming the forage. This is unlike countries where shifting cultivation is a dominant practice and micronutrient deficiency problems have not been given much attention. This is probably because nutrient recycling through leaf litter decomposition maintains the required level of the micronutrients. Therefore, it is important to know the original concentration of micronutrients in the soils and add only as much of the micronutrients as is beneficial to plants and foraging animals.

The replenishment of micronutrients through fertilizer is still in its infancy in Nigeria. Fertilizer applications in Nigeria involves only the macronutrients even though cropping (and harvesting), erosion and leaching deplete soil of micronutrients which should be replenished by the return of organic materials such as crop residues, farm yard manure and compost.

Deficiencies of Copper and Zinc are more common than those of Fe and Mn in many coarse textured, acid soils in Africa, particularly in Nigeria, (Kparmwang et al, 1995). There are therefore, more reports of studies conducted on these two commonly deficient micronutrients in the forest, southern Guinea, Northern Guinea, Sudan and Sahel Savannah agro ecological zones of Nigeria (Osiname et al, 1973a, Lombin 1983). Therefore, studies have covered the major geological formations and soil-forming rock types including the basement complex, coastal plain and sedimentary rocks.

1.1 OBJECTIVE OF THE STUDY

The objective of the study therefore was to provide a systematic assessment of some selected micronutrients derived from coastal plain sand parent material and how some of the soil physico-chemical properties influence their abundance in the soil.

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ABSTRACT

This research work was aimed at study "the effect of value added tax in Nigeria, which has poses a lot of question in the inquisitive mind of some people as to "why" and "how" of the introduction.
The reason of this study is to replace the existing sales tax which was a nationally levied tax, and objective of (VAT) are.
To make room for more saving and subsequent investment since it minimizes consumption.
To limit Nigerian from total dependence or oil revenue
To maintain even tax incidence across various stage production
To promote exports and discourage import because product for export are given tax exemption while product on import are taxed heavily
It is equally believe that recommendation of this research work will be useful to ensure that VAT is painless to the poor masses, especially utilizing the fund from VAT on predetermined of diversifying the economy.
This research work was presented in five chapters. Chapter of the study; the problem arose ambiguity in the definition of vatable and exempted goods, the ideas of the author to replace the existing sales tax, to assess and find out the effect of value added tax in Nigeria industries, through result achieved based secondary data.
All these is to bring more people to the tax nominal roll, and help to change government source of revenue, persuade local sourcing of raw material and help to check appropriate consumption of luxury goods.
TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgment
Abstract
CHAPTER ONE
Introduction
1.1 Statement of the problem and purpose of the study
1.2 Rationale of the study
1.3 Significance of the study
1.4 Background of the study
1.5 Definition of terms
CHAPTER TWO
Review of related literature
2.1 Sales tax vs value added tax (VAT)
2.2 The administration and mechanism of VAT
2.3 The effect of VAT on manufacturing sector of Nigerian economy
2.4 Merits of VAT
2.5 Demerits of value added tax (VAT)
CHAPTER THREE
Research design and methodology, sources of data, location of data and limitation of the study
3.1 Methodology of study
3.2 Source of data
3.3 Location of data
3.4 Limitation of the stud y
3.5 Method of data collection and analysis
CHAPTER FOUR
Presentation of data, analysis of data, discussion of result
4.1 Presentation of data
4.2 Analysis of data
4.3 Discussion of result
CHAPTER FIVE
Summary conclusion, recommendation
5.1 Summary
5.2 Conclusion
5.3 Recommendation
Bibliography

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ABSTRACT

CHAPTER ONE


INTRODUCTION


1.1 BACKGROUND TO THE STUDY


Housing has been universally recognized as one of the most essential necessities of human life and is a major economic asset in every nation. Adequate housing provides the foundation for stable communities and social inclusion (Oladapo, 2006). Gilbertson et al. (2008) have observed that there is a significant association between housing conditions and physical and mental health of an individual. People’s right to shelter is thus a basic one and the provision of decent housing to all requiring them should be the hallmark of every civilized society and one of the criteria for gauging development. However, the provision of adequate housing in Nigeria and other developing nations alike still remains one of the most intractable challenges facing human and national development. Previous attempts by all stakeholders, including government agencies, planners and developers to provide necessary recipe for solving the housing problem have yielded little or no success.

Teufic and Ural (1978) Ogundele (1989) Agbola (1987) Okpala and Onibokun (1986) recognized finance as part of housing problems but ranked land and building materials higher. Their findings influenced government housing policies and subsequent establishment of some relevant programmes and institutions like the Site and Service Programme and the National Institute of Road and Building Research. The drought of information and working knowledge of housing finance operation is a major problem today. In a tight money market, housing is the first area to suffer, since neither the builder nor the consumer can readily obtain finance for housing. Actually, many builders have difficulty obtaining capital for their projects even in normal times. Two of these problems – the high interest rates that contribute to the high cost of housing and the difficulty in obtaining capital for home construction. According to Onabule (1996) 245 Primary Mortgage Institutions were established under the NHP within 1991-1996. Unfortunately, only 54 are now operating, mainly in South West part of the country and Abuja. According to Abiodun (1999), National Housing Fund collected about 4 billion naira from the Mandatory Saving Scheme. Out of N300 million loan approved by FMBN, only N100million was advanced.

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ABSTRACT

The microbiological status of raw and smoked porcupine meat sold in Benin City were investigated. The samples (raw and smoked porcupine meat) were sourced from three different locations (Egor, Ovia North-east and Oredo L.G.As) in Edo State. Bacteria growth was determined using nutrient agar, the presence of Streptoccocus aureus was detected and Fungi growth was determined by using potato dextrose agar. The culturing and isolation of each smoked and raw porcupine meat samples was done by putting one gram of each smoked and raw porcupine meat in 10ml of sterile distilled water.1ml was pipetted from it and added to next distilled water, making a dilution of 10-2.Dilutions were made by mixing 1.0ml of the homogenate in 9.0ml of sterile distilled water to obtain 10-3 dilution. Total viable counts of bacteria were determined by enumerating the colony forming units ( cfu/g) by pour plating 1.0ml of 10-1 and 10-2 diluents on nutrient agar plates supplemented with anti-fungi mixture to inhibit fungi growth and incubated at 370C for 48 hours. Total fungi counts were determined by pour plating Potato Dextrose Agar plates supplemented with antibiotic mixture to inhibit bacterial growth and incubated at room temperature ( 26±2oC) for 72 hours.The experiments were carried out in triplicates. Pure cultures of bacterial and fungal isolates were obtained on the Nutrient Agar and Potato Dextrose Agar respectively.

Microbiological analyses of the smoked porcupine meat indicates that the mean values of Bacteria count ranged from 6.20 x 102 cfu/g to 3.54 x 103 cfu/g for smoked porcupine meat samples and 2.58 x 103 to 1.44 x 102 cfu/g for raw porcupine meat samples and the mean values of fungi count ranged from 2.00 x 102 cfu/g to 3.36 x 103 cfu/g for smoked porcupine meat samples and 2.24 x 103 cfu/g to 1.15x 102 cfu/g raw porcupine meat samples. Six genera of bacteria and five genera of fungi were isolated. The samples from Egor LGA recorded the highest count with 3.54 x 103cfu/g and 2.58 x 103 cfu/g for smoked and raw porcupine meat samples respectively. The samples had no E. coli and other serious food-borne pathogens; such as Klebsiella sp. and Enterobacter. sp. It is worthy to note that the aerobic counts of bacteria and fungi were below that of the international food standard (< 105 cfu/g), the absence of E.coli and other serious food-borne pathogens indicates the microbiological safety of the products.

TABLE OF CONTENT

Title page---------ii

Abstract---------iii

Acknowledgement --------iv

Certification---------v

Dedication---------vi

Table of Contents--------vii

List of Tables---------x

List of Plates--------xi

CHAPTER ONE

1.0Introduction--------1

1.1Justification and Objective of Study-----2

CHAPTER TWO

2.0Literature Review-------4

2.1Porcupines--------4

2.2Porcupine Consumption and Popularity in Edo State---4

2.3Porcupine Diseases and Infestations----6

2.4Food-borne Diseases-------6

2.5Food Poisoning-------7

2.5.1Allergic Reactions------8

2.5.2Food Intoxication------8

2.6Prevention of Food Contamination -----9

CHAPTER THREE

3.0Materials and Methods------10

3.1Samples Collections-------10

3.2Preparation of Media-------10

3.2.1Nutrient Agar for Bacteria Evaluation---10

3.2.2Potato Dextrose Agar for Fungi Evaluation---10

3.3Isolation of Microorganisms------11

3.3.1Isolation of Pure Cultures-----11

3.3.2Identification of Isolates-----11

3.4Gram Staining--------12

3.4.1Spore Stain-------12

3.5Biochemical Test-------12

3.5.1Oxidase Test-------12

3.5.2Catalase Test-------13

3.5.3Coagulase Test------13

3.5.4 Urease Test-------13

3.5.5Indole Test-------14

3.6Fungal Identification-------14

3.7Statistical Analysis-------14

CHAPTER FOUR

4.0Results---------16

4.1Result on Microbial Analysis------22

CHAPTER FIVE

5.0Discussion--------23

5.1Discussion on Microbial Analysis-----23

CHAPTER SIX

6.0Conclusion and Recommendation-----25

References--------26

Appendix ---------30

LIST OF TABLES

Table 4.1:Total Viable Bacterial Counts (cfu/g) of smoked

porcupine meat -----16

Table 4.2:Total Viable Fungal Counts (cfu/g) of smoked porcupine

meat -------17

Table 4.3:Total Viable Bacterial counts ( cfu/g) of raw porcupine meat 18

Table 4.4:Total Viable Fungal counts ( cfu/g) of raw porcupine meat -19

Table 4.5:Cultural, Morphological and Biochemical Characteristics of the

Bacterial Isolates from Raw and Smoked Porcupine Meat 20

Table 4.6:Cultural and Microscopic Characteristics of the Bacterial

Isolates from Raw and Smoked Porcupine Meat --21



LIST OF PLATE

Plate 4.1:Serial dilution Process------41

Plate 4.2:Presence of Bacterial Isolates-----42

Plate 4.3:Microbial Isolation------43

Plate 4.4:Numbering of Sterile Petri-dishes----44

Plate 4.5:Smoked Porcupine Meat-----45



CHAPTER 1

INTRODUCTION

Microbiological evaluation has been and continued to be a useful tool for determining the ability of a food (meat) to support the growth of spoilage organisms or pathogens. It also plays an important role in the validation of processes that are intended to deliver some degree of lethality against a target 0rganism or group of target organisms (Vasteergard, 2004).Porcupine meat (Raw and Smoked) potential shelf life can be determined through microbiological challenge studies. The evaluation of spoilage organisms or microbes can be on the increase in raw than smoked due to the latter having undergone processing as Pathogens do not survive under heat (Vesteergard,2004).Meat processing hygiene is a part of quality management of meat which refers to the hygienic measures to be taken during the processing steps in the manufacture of meat products (WHO,2002).Regulatory authorities usually provide the compulsory national frame work for food (meat) hygiene programmes through laws and regulations and monitor the implementation of such laws. Operations in meat processing plants comprises the manufacture of value added products from primary products of meat origin and non-meat origin such as Prof’s kilishi factory in University of Benin, Benin City (Igene.2009).There are three principles of meat hygiene which are crucial for meat processing operation: prevent microbial contamination of raw materials, intermediate (semi-manufactured) goods and final products during meat products manufacturer through absolute cleanliness of tools, working tables, machines as well as hands and outfits of personnels, minimize microbial growth in raw materials, semi-manufactured goods and final products storing them at a low temperature, Reduce or eliminate microbial contamination by applying heat treatment at the final processing stage for extension of shelf life products,(except dried and fermented final products which are shelf stable through low ph).However, processing of meat in Nigeria with reference to Edo state is in a high deplorable state(lgene,1984).The brush-tailed porcupine (Atherurus africanus) is a rodent species that occurs predominantly in the forests of equatorial Africa. It has an average body weight of 3kg and is a widely hunted and favoured protein source for both rural and urban populace In Nigeria ( Jori et al., 1998).In these regions, the porcupine meat frequently fetches higher prices than that from domestic or other game species. It is the most abundant bushmeat sold in Gabon. It reportedly accounts for 19% of the total species sold by the road side in Bendel States in Nigeria (Martin 1983, Colyn et al.,1987).However,current reports shows that porcupine is of low acceptance because of the bitterness of the meat making its counterpart species-grasscutter more readily acceptable by consumers in Edo State. Bitterness of porcupine meat is due to its consumption of local fruits called ‘’oosu’’ (Report from New Benin Market,2014).

1.1 JUSTIFICATION

It is important to know and evaluate the microbial population of porcupine meat consumed in Edo state because bacteriological studies showed that various bacteria which are potential pathogens inhabit different organs and tissues including lungs, liver, kidney, and stomach and the gastro-intestinal tract of African porcupine species and also those sold and processed in the markets are not well packaged for consumption, hence they are susceptible to microbial re-contamination after processing.

Disease-causing agents present in porcupine meat have been known for the cause of some health risk involving diseases and therefore, the need to employ some strategies towards evaluating the microbial load of this food commodity since it also helps in achieving food security as a mini-livestock. Due to high level of hunting of these species leading to a larger market of these products in Edo state, there is need for perpetual microbiological analysis and also to check contaminant in foods from the surrounding environment in order to know their risk levels and thus making the public aware on health risks in consuming raw or undercooked and under processed snail meat to prevent zoonotic diseases e.g Ebola. These organisms may remain in porcupines not as pathogens but as normal flora, but they can also cause diseases if eaten raw or improperly cooked, hence this study will help evaluate the various species of micro-organisms that are of public concerns.

This work will also help evaluate microbiological load before processing, after processing the quantity of micro-organisms that re-contaminate smoked porcupine meat sold for consumption in the various locations in Edo State where the study was conducted. This work will also examine the possible sources of contamination and re-contamination of porcupine meat sold in Edo State with respect to the zones or locations where the meat was purchased.

OBJECTIVES OF THE STUDY

The objectives of the study were to:

1. To evaluate the microbial population(cfu/g) of raw porcupine

2. To evaluate the microbial status of smoked ready-to-eat porcupine.

3.To compare the microbial status of raw and smoked porcupine meat.

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ABSTRACT

Thisstudy focused on analyse of livelihood diversification by farming households in Kachia, Kagarko and Jaba Local Government areas of Kaduna State, Nigeria. Primary data were collected from 220 respondents using structured questionnaire. The statistical tools used to analyse the data were descriptive statistics, logit regression and t-statistics. The result of the analysis shows that the average age of the farming households were 44 years with an average household size of 7 persons. Majority (64%) of the respondents were not literate. The respondent had an average farming experience of 18 years. About 90% of the respondents do not have access to credit; the respondents had an average farm size of 1 hectare. However, 85% of the farmers do not belong to any cooperative association while about half 50% of the respondents had no other source of income. The result of this study also shows that all the households derived income from farming which in average account for 60.6% of the total household income. Crop production provides about 51.3% of total income. More than half of the household derived income livestock enterprises which however account for only 9.3% of total income. The estimated coefficients of the Logit model, along with the standard error, t-values and marginal effect are presented. The likelihood ratio test was 63.259 with 6 degree of freedom is significant at (p≤0.01). The t-test indicated that there was significant difference between output, income and level of living of household that are involved in livelihood diversification and non-diversifying household. The result shows that the output, income and level of living had significance on the household that are involved in livelihood diversification at p< 0.05 level of probability.Lastly, among the major constraints to livelihood diversification in the study area were: lack of credit facilities, poor asset base, lack of awareness and training facilities, fear of taking risk and lack of opportunities in non-farm sector. It could be concluded that engagement in off-farmincome generation activities decreases with farming experience while it increases with male-headed household, education, credit and market. It is recommended that the monetary authority in collaboration with the government should promote non-farm employment by ensuring farmers access to credit.





CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
Agriculture has been an important sector in the Nigerian economy in the past decades and is still a major sector despite the oil boom. Basically it provides employment opportunities for the teeming population, eradicates poverty and contributes to the growth of the economy. Despite these however, the sector is thus characterized by low yields, low level of inputs and limited areas under cultivation (Izuchukwu, 2011). It involves small scale farmers scattered over wide expanse of land area, with small holding ranging from 0.5 to 3.0 hectare per farm land. It is characterized by rudimentary farm systems, low capitalization and low yield per hectare (Kolawale and Ojo, 2007). The roles of agriculture remain significant in the Nigeria economy despite the strategic importance of the oil sector. Agriculture provides primary means of employment for Nigeria and accounts for more than one third of total Gross Domestic Product (GDP) and labour force (Ismaila et al., 2010).

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ABSTRACT

This research work is purely based on media organization accounting. Media industry is made up of the electronic and the print. The electronic sub-sector include the Television and radio as medium of communication whereas the print media include the magazine, newspaper and periodic as medium of communication.This sub-sector is largely controlled by time government but there is private ownership too. The research work focused mainly in the electronic media. The researcher took a critical look into the historical development of the media industry especially the electronic media and accounting operations. This work has three chapters. Chapter one contains the introductory part of the study. The scope and limitation of the study and finally the definition of terms. The past related literature as it relates to media organisation especially the electronic media are highlighted in chapter two. Finally, the summary of finding conclusion and recommendation are all in chapter three.

TABLE OF CONTENT
COVER PAGE I
TITLE PAGE II
APPROVAL PAGE III
ACKNOWLEDGEMENT IV
DEDICATION V
ABSTRACT VI
TABLE OF CONTENT VII

CHAPTER ONE
1.0 INTRODUCTION 1
1.1 Background of the study 1
1.2 Statement of problem 2
1.3 Purpose of the study 3
1.4 Significance of the study 5
1.5 Scope and limitation of study 6

CHAPTER TWO
2.0 LITERATURE REVIEW 8
2.1 Basic accounting records and procedure 8
2.2 Electronic media in Nigeria 10
2.3 Control of media practice in Nigeria 20
2.4 Sources of revenue 21
2.5 Budgeting and budgeting control 22
2.6 Internal and pay lolling 23

CHAPTER THREE
3.1 Summary of finding 25
3.2 Conclusion 26
3.3 Recommendation 27
Bibliography 28

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ECONOMIC ANALYSIS OF PINEAPPLE PRODUCTION


ABSTRACT
This study analyses farmers‟ overall efficiency in Pineapple production in Edo State,
Nigeria. Data were collected through structured questionnaire administered on 175 Pineapple farmers selected using a multi-stage sampling technique and analyzed using descriptive statistics and the stochastic frontier production and cost function models The results showed that 76.0 percent of pineapple farmers in the study area were male and 24.0 percent of them were Female. Budgetary analysis revealed that pineapple farming in the study area was profitable with an average return of N1.27 kobo for every N1 invested. The result of the study also revealed that the technical, allocative and economic efficiencies of the farmers were with a mean of 0.70 percent, 0.68 percent and 0.64 percent respectively, which indicates ample opportunity for the farmers to increase their productivity through improvement in their technical efficiency. Farm size and labour were found to be statistically significant and positively related to output while educational level, marital status, membership of cooperative society, extension contact and farming experience of the respondents negatively influenced farmers‟ technical inefficiency. Inadequate credit facilities (44%), Weather and disease (35%), poor road network and high transportation cost (30%) were the prominent constraints to pineapple production in the study area. The study recommends the need to increase output through more intensive use of land, availability of high yielding Pineapple varieties and the effective and efficient utilization of labour and fertilizer inputs.





CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
Nigeria is largely an agrarian country, because 70 percent of the population is engaged in agricultural production at a sustainable level despite the fact that the country depend on the oil industry for its budgeting revenues (WHO, 2006). The importance of this sector is more pronounced in the developing countries including Nigeria where it is the main thrust of national survival, employment, food and foreign exchange earnings (Adebayo et al.2005).
Nigeria is a nation blessed with good climatic condition that favours agricultural production. Nigeria's wide range of climatic variation allows it to produce a wide variety of cash crops, fruits and vegetables. However, food production trend does not correspond to the population growth of Nigeria which is put at about 3.2 percent. The rate of growth of Nigeria‟s food production has been very low. Food growth rate has been put at 2.65 percent and population growth at 3.2 percent, leaving a food deficit o f 0.55 percent (CBN, 2007). Despite the great inherent potential for farming in Nigeria, the country has not kept up with the rapid population growth due to the decline in agricultural production as a result of the discovery of oil and gas. According to Abdullahi (2001), the general lack of scientific and technological capacity will severely limit actual production in spite of the inherent potential. Also poor resource base, coupled with competing demands for other developmental needs makes public funding for agriculture grossly inadequate. Mention could also be made of poor prioritization, mismanagement of limited resources and lack of sufficient political will as additional.


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THE EFFECT OF FUEL CRISES IN NIGERIA ECONOMY


ABSTRACT

The time has come for us to adopt an authentic measure and reorganize our method of approach to fuel distribution. It is high time we (Nigerians) set up and put both out human and material resources together in order to curbe the problem that face people during fuel crisis.
This project is divided into three chapters. The first and second chapter focuses of the background of the study that is how fuel scarcity originated and the various problems people are going through due to the fuel crisis.
The second chapter deals with the various economic benefits of the fuel and implications of fuel scarcity. The last chapter concerns with, what government should do in to curb or reduce scarcity of fuel Nigerian.
We strongly hope that, this project will contribute tremendously in reducing the problems of people if government will make use of the recommendations in chapter 3.

TABLE OF CONTENTS

Title Page……………………………………………………….ii
Approval Page………………………………………………….iii
Dedication………………………………………………………iv
Acknowledgement……………………………………………..v
Abstract………………………………………………………….vi
Table Of Contents………………………………………………vii

Chapter One
1.0 Introduction……………………………………………….1
1.1 Background Of Study……………………………………1
1.2 Statement Of Problem…………………………………..4
1.3 Objective of Study…………………………………….....5
1.4 Research Hypothesis…………………………………….6
1.5 Scope/limitation Of Study…………………………...…...6
1.6 Definition of Terms…………………………………....….7
References…………………………………………………….…..8

Chapter Two
2.0 Literature Review ………………………………………....9
2.1 Economic Benefits of Fuel………………………………..11
2.2 Implications of the Scarcity On Nigerian Economics ……12
2.3 School Of Though Relevant To The Problems Of Study…15
2.4 Different Method Of Study The Problem……….......…18
2.5 Summary…………………………………………..…...….19
References………………………………….………………....22

Chapter Three
3.1 Data Presentation……………………………………..…..23
3.2 Analysis Of Data……………………………………….….25
3.3 Recommendation…………………………………………27
3.4 Conclusion…………………………………………………28
3.5 Bibliography………………………………………………..29


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PUBLICATION OF PROVISIONAL ADMISSION LIST

FOR 2017/2018 ACADEMIC SESSION
This is to inform all candidates who participated in the 2017/2018 Post-UTME of
the Rivers State University, Port Harcourt that the Provisional Admission list of
successful candidates on Merit has been released.
Candidates are accordingly advised to log onto the University Website
www.rsu.edu.ng and make e-payment of One Thousand Naira (N1,000.00) only
by generating a transaction id on the University Website for the fee and proceed
to any of the designated Banks to pay using the Pay Direct Bank Branch option or
using Interswitch Verve enabled cards to print their admission status.
Candidates who are offered admission should log onto the University Website
www.rsu.edu.ng and make e-payments of Acceptance fee of Thirty-Five
Thousand, One Hundred & Fifty Naira (N35,150.00) only by generating a
transaction id on the University Website for the fee and proceed to any of the
designated Banks to pay using the Pay Direct Bank Branch option or using
Interswitch Verve enabled and Master cards. Thereafter, they are to proceed for
further On-line Clearance before payment of School Fees.
Note: Acceptance for Admitted candidates will end on Friday, 15
th December,
2017. Candidates who fail to accept their offers before the expiration of
the deadline will lose their places permanently!
Candidates are please advised to avail themselves of this opportunity.
SGD.
V. T. JAMABO (MRS.)
Ag. Registrar


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ok

ONE CHURCH IN PORTHARCOURT
**If your church does not inspire you, you need a new church

Sometime around 2009 My bro Adams Wellington (Uncle Darren) Had told me about a church program he watched on Rstv and in his words ":Men the Pastor dey yan truth'' I had Holistically nodded in acceptance while i was trying to fix the children meal.....Boom !!! Sunday approach and he told me he needs to visit that church.He came back all excited that Sunday with enough gist of his experience and how electrifying the word from the altar got to him, he also told me about the free breakfast after every church service & there i got inspired (Food Is Bae )
That was how the journey started, Mum & Dad had caught the fire, the children were all excited and i said to myself, Tuale ! I can not come & go and kill myself let me kukuma join them.

Next Sunday On getting to the church entrance with Bro Darren something caught my attention, The designs were out of this world with captions like WELCOME TO LIFE, YOU WILL FIND A FRIEND HERE etc Wow.We finish service that day and my mindset towards life changed entirely, Pastor Chris Practically delivered the right words i have been itching to hear, Nothing inspires than seeing a church Teaching Practical solutions to real life issues,This to me was everything, We cant be preaching & churching while members are taking their life out of depression, members are been misled in their business, career, marriage and life issues, These are issues wrecking the society & if the body of Christ can not discuss this things then we have a major problem. The King's Assembly has reshaped my head(thou still big) my thinking and approach to life.
Lastly the church is a family to be identified with, filled with beautiful people, With beautiful Ideas.

God bless you all.

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As long as the process is transparent Bah wahala

A must Read for every Day Traffic hussle


Bless you

Puresolutions:



@iproject the netwrok thesedays is sumthin else,pls try again otherwise sh*t me a mail.

Thanks..

Just sent you a mail. Reply Asap

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I am currently using the portal now for registration and will update the house on my experience




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next stage.....

Ha Op, Crowd renting happen to be the most lucrative business of late oh



Besides where is the crowd ni?


I am not even from Otukpo, but from my investigation if the idoma people should return this man to the senate, then they need to recheck the entire Kingdom to be sure no be jazz!!!!


Make him just do him Last Mark D'Ball

Who sleeps on a bed with shoes/Slippers on in Naija






Another Failed Publicity stunt

PRELIMINARY ARITHMETIC'S OF THE AKWA IBOM GUBER JUDGEMENT

Let me start by saying that nothing here has the stamp of infallibility, as there may yet be facts not known to me. In that case, I would reasonably expect that friends on this page should fill in the gap where necessary, if missing facts are within the grasps of their knowledge. On that note, I proceed with the preliminary arithmetics of the Akwa Ibom Governoship Tribunal verdict as delivered today.
INEC, on the 11th of April, 2015, declared Udom's PDP winner of the gubernatorial election in Akwa Ibom with a total of 996, 071 votes in his favour. His nearest rival, the popular Umana of the APC, was said to have polled 89, 865 votes.
The tribunal today ruled that of the 996,071 which INEC credited to Odum's PDP, 566,436 voters in 18 of Akwa Ibom's 31 LGAs were disenfranchised as there was no evidence of valid accreditation. The tribunal accordingly ordered a rerun in the affected 18 LGAs. The LGAs are:
1. Onna
2. Uyo
3. Ibesikpo
4. Nsit ubium
5. Nsit Atai
6. Uruan
7. Nsit ibom
8. Itu
9. Ibiono ibom
10. Eket
11. Ikot Abasi
12. Udung UKO
13. Etinan
14. Ini
15. Ibeno
16. Etim EKPO
17. Oruk anam
18. Ikono
Out of the remaining 13LGAs, APC had won in 4 LGAs, namely:
1. Mbo
2. Udung Uko
3. Okobo
4. Urue Offong Uruko
Now, pick your calculator and let's do the maths.
996, 071 minus 566, 436=429, 635. That means, according to the verdict of the tribunal, Odum's PDP still have 429,365 valid votes standing to their credit.
Information as to whether or not the number of votes credited to Umana's APC by INEC was tampered with is yet not given. So let's assume that the 89, 865 votes of Umana remains intact. Again, let's do the maths.
Pick up your calculator and don't forget the number of valid votes standing in favour of Odum's PDP. So we roll like this:
429,635-89,865=339,770.
Now, if Odum's PDP and Umana's APC fail to appeal the verdict of the tribunal within the time permitted by law( something that is very unlikely) and rerun election is held in the affected 18 LGAs as ordered, it follows that from the word go , Odum will have 339, 770 in his favour ab initio.
Whether that advantage is sufficient or not depends on the total number of registered voters in the affected LGA. As of this moment, that information is not readily available. But sources say that the affected area covers the stronghold of Umana's APC, which implies that after all, Udom's lead may not be unassailable. He may still lose the poll if APC performs well.
According to INEC, there is a total of 1,548,531 registered voters in the 31 LGAs of AKWA Ibom State.
ANOTHER ANGLE TO THE JUDGMENT
Should the tribunal have outrightly nullified the Akwa Ibom guber election instead of keeping some valid votes in favour of Udom and merely ordering a rerun in 18 LGAs?
I want to answer in the affirmative. The evidence before the tribunal was strong enough for the election in the entire 31 LGAs to be nullified, but somehow, the tribunal didn't follow that route.
To be validly elected as governor of a state, the law demands that a candidate should poll majority of votes in at least 2/3 majority of the LGAs of that state.
What is the 2/3 of 31? It is 20.6! So, in effect, why should there not be outright nullification when PDP's Udom did not secure victory in at least 20 states?
I am tempted to say that in the eyes of the law, he is not a Governor as things stand!
APC HAS MORE THAN A FAIR CHANCE IN AKWA IBOM.

Credit:
Kennedy Friday from Port Harcourt