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ABSTRACT This study investigates the impact of information technology (IT) on tax administration in Nigeria, focusing on its influence on efficiency, transparency, and tax compliance. IT adoption is expected to improve tax processes, but challenges like technological advancements, digital literacy, and system inefficiencies remain obstacles. The research aims to assess the improvements in tax administration due to IT, its role in expanding the tax base, and whether inefficiencies contribute to tax evasion. A survey of 50 respondents with diverse demographics was conducted, and Chi-Square analysis was used to test the hypotheses. Findings show that the hypothesis that IT-based tax administration positively affects tax generation and expands the tax base was accepted with a Chi-Square score of X² = 15.67, p < 0.05. The majority of respondents (76%) agreed that IT has improved tax processes, especially in filing, payment, and record management, while 80% noted increased efficiency, including reduced processing times and enhanced accuracy. The hypothesis that inefficiencies contribute to tax evasion was also accepted, with 70% of respondents identifying issues like inaccurate records and delays, supported by a Chi-Square score of X² = 13.42, p < 0.05. Despite improvements, challenges such as rapid technological changes, digital disparities, stakeholder resistance, and concerns about data privacy and cybersecurity persist, necessitating a strong regulatory framework. The study concludes that IT adoption has enhanced tax administration and expanded the tax base, but continued investment in IT infrastructure, better data security, taxpayer education, and efforts to mitigate stakeholder resistance are recommended to maximize IT’s potential in boosting tax compliance and revenue mobilization in Nigeria.

ABSTRACT This study investigates the bacterial and fungal contamination present in poultry feed sourced from different locations. Poultry feed is a critical component in poultry farming, directly influencing the health and productivity of the birds. However, contamination by microorganisms like bacteria and fungi poses significant risks to both poultry and human health, as these pathogens can be transmitted through the food chain. The research aims to assess the prevalence and types of bacterial and fungal species in poultry feed samples, identify the sources of contamination, and evaluate the potential health risks associated with these contaminants. Samples were collected from various poultry farms and feed suppliers, and subjected to microbiological analysis to identify and quantify the presence of pathogenic bacteria such as Salmonella, Escherichia coli, and Staphylococcus aureus, as well as common fungi like Aspergillus, Fusarium, and Penicillium. The study found significant levels of contamination across different locations, with variations in the types and concentrations of microorganisms detected. The results highlight the need for improved quality control measures in poultry feed production, storage, and distribution to minimize contamination risks.The findings of this study underscore the importance of stringent regulatory standards and routine monitoring of poultry feed to ensure its safety. By addressing these contamination issues, the poultry industry can protect animal health, enhance productivity, and reduce the risk of foodborne diseases in humans. This research contributes to the growing body of knowledge on feed safety and offers practical recommendations for improving the quality and safety of poultry feed.

ABSTRACT This study investigated the factors affecting the implementation of inclusive education programs in Nsukka Educational Zone, Enugu State. A descriptive survey research design was adopted, with a population of teachers and school administrators from selected schools. Data were collected using a structured questionnaire, validated by experts, and tested for reliability using Cronbach’s Alpha. Findings revealed that inadequate teacher training, insufficient instructional resources, poor infrastructure, large class sizes, limited parental involvement, financial constraints, negative societal attitudes toward disabilities, and unclear policy frameworks significantly hinder the implementation of inclusive education. Additionally, the lack of collaboration among stakeholders weakens efforts to promote inclusive learning. Based on these findings, the study recommends regular teacher training programs, increased government funding, improved school infrastructure, greater parental involvement, and clear policies to support inclusive education. Strengthening collaboration among educators, policymakers, and community members is also essential. Further research should explore additional areas not covered by this study.

<p>ABSTRACT The study investigated teachers attrition and students academic performance in history in public secondary schools in Oredo local government area of Edo state. Four research questions guided the study. The study adopted a descriptive survey research design, the populabi of this study consists 14 public secondary schools and 636 teachers in public secondary schools in Oredo local government area of Edo state. A sample of 100 teachers were randomly selected and used in this study, and we're drawn from four randomly selected secondary schools representing the entire population. The instruments used for the study was a structured questionnaire and a checklist, the questionnaire was validated by the supervisor and two other experts and the reliability was determined through test-retest reliability method. The data collected was presented using percentage and mean(x), standard deviation(SD) Findings from the study revealed that there is a high level of teachers attrition in Oredo local government area of Edo state. Based on the findings, it was therefore recommended amongst others that the government should make deliberate and sincere efforts to recruit and retain the best caliber of people into the teaching service by improving teachers' conditions of service and improving the social status of teachers as well as better services and good welfare packages should be made available for teachers so as to reduce teacher attrition rate.</p>

This research focused on the partial purification of the methanolic extract of withered Terminalia catappa (almond) leaves using three classical chromatographic techniques: paper chromatography, column chromatography, and thin-layer chromatography (TLC). The withered leaves of Terminalia catappa (almond) were collected, dried, pulverized, and subjected to cold maceration extraction using methanol. The crude methanolic extract obtained was dark brown, sticky, and semi-solid, with a percentage yield of 12.5% based on the initial weight of the powdered leaves. The crude extract was first analyzed using paper chromatography, which revealed the presence of three distinct components with varying retention factors (Rf).

Small and medium enterprises are one of the major contributors to a country’s GDP. They provide employment opportunities for the labour force of any country. These are the reasons why the study of small and medium enterprise is very important especially in the aspect of their performance. Thus, the purpose of this study is to analyze the competitive strategy of intellectual capital on small and medium enterprises’ performance in Ilorin, Kwara State. The study used simple random sampling techniques to select three hundred and fifty-four (354) SME operators in Ilorin, Kwara State. Primary data were collected using a structured questionnaire which was administered electronically to the SME operators. Data obtained were analyzed and presented using descriptive statistics. The hypotheses formulated in accordance with the research questions were tested using simple regression analysis with the aid of SPSS. The findings revealed that formal education, cost leadership and e-commerce have positive (weak) significant effect on SMEs' performance in Ilorin, Kwara State, while hard/soft skills have positive (moderate) significant influence on SMEs’ performance in Ilorin, Kwara state. The study concluded that intellectual capital has an impact on small and medium enterprises’ performance in Ilorin, Kwara State and it can be used to formulate and implement competitive strategy to gain an edge over rivals in the market and to boost and sustain business performance. The study recommended that small and medium enterprise operators should advance their level of education. They can opt to attend business schools in order to improve their business wise competencies and to stand out among their rivals. They should also provide training to their employees. SME owners should leverage the use of e-commerce and social media platforms to increase their online visibility. Also, the government (federal, state, and local level) should provide training to SME owners on hard and soft skills that are required to boost their businesses performance and the use of different e-commerce platforms and social media.

<p>ABSTRACT The researchers sought to investigate the use of effective communication to enhance teaching and learning of Biology in senior secondary schools in Awka Education Zone. Descriptive Survey Research Design was used to carry out the study. This study was carried out in all the senior secondary schools of Awka Education Zone in Anambra State. Three research questions were formulated to guide the study. The general population was made up of all Biology SS II students and Biology teachers in senior secondary schools in Awka Education Zone of Anambra State. The population of this study is made up of sixty-two (62) public secondary schools, one hundred and eighty-six (186) Biology teachers, and ten thousand four hundred and seventy (10,470) SS II students. A total of two hundred and ten (210) Biology students and teachers were sampled using a simple random sampling technique. A validated structured questionnaire whose reliability was established at 0.62 through test re-tests method using Pearson Product Moment Correlation Coefficient showed that the instrument was reliable. Data collected were analyzed using mean and standard deviation. The results of the findings showed that communication skills are an effective tool for teaching and learning of Biology. It also showed that effective communication skills enhance students’ performance in examinations in such a way that it helps students to learn and acquire writing skills, as well as their ideas, concepts, and initiatives that can be shaped by communicating effectively. In conclusion, educational implications and suggestions for further studies were acknowledged based on the result analysis.</p>

For hygienic-sanitary safety reasons, the amount of this type of microorganisms found in stream waters is constantly monitored, especially in cases when the stream water is used for human consumption. Many authors have demonstrated that agricultural or urban pressures are highly associated with loading of Salmonella and other enteric bacteria in the surface waters