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ABSTRACT<br> This study present development Properties Advertisement System, focuses on creating a robust, User-friendly, and efficient platform for property owners, agents, and buyers. The system Leverages web-based technology to enable property owners and agents to upload and manage Property listings, including descriptions, images, prices, and locations. Prospective buyers or tenants can search, filter, and compare properties based on their preferences, such as price range, location, and property type. The platform integrates advanced search functionalities and a secure communication system for seamless interaction between buyers and sellers. The implementation utilizes modern development frameworks and technologies to ensure scalability, reliability, and security. This system is designed to streamline the property advertisement process, reduce dependency on traditional methods, and provide a centralized platform for stakeholders in the real estate market. The final solution aims to enhance user experience, increase market accessibility, and provide a More transparent and effective property transaction process.

Abstract<br> Now a day’s many school/college bells are manually operated. Hence there is a huge demand of accuracy. In market there are many digital clocks available with bells but rings only at specific time and cannot stop after specific time. Here a new and inexpensive design is being presented. The benefit of this design is that the bell rings at the start of each period without any human intervention to a great degree of accuracy and hence takes over the manual task of switching on/off the college bell with respect to time. It uses Real Time Clock (DS1307) which tracks the real time. The scheduled time results are related with that of a clock, conversely, some drift is noticed, which is irrelevant. The microcontroller ATmega2560 is used to control all the functions, it gets the time through the keypad and stores it in its memory. When this programmed time equals the real time then the bell is switched on via a relay for a predetermined time. The bell ringing time can be edited at any time, so that it can be reused again and again at normal class timings as well as at exam times. Also it can be made password protected so that no unintended person can operate this system except for the operator. For this a microcontroller has to be programmed using the C language or assembly language for controlling the circuit.

ABSTRACT<br> The study investigated the impact of tax audit practices on revenue generation in Sokoto with its specific objectives such as to determine the relationship between tax audit practices dimensions and company income tax. The population of the study consisted of tax offices Sokoto State, Nigeria with 20 staff of Federal Inland Revenue Service (FIRS). The sample size for the study consisted of 20 staff of FIRS which was determined using Taro Yemane formula for sample size determination. Primary data were collected from respondents using the questionnaire instrument. Pearson Product Moment Correlation Coefficient was also used with the aid of Statistical Package for Social Sciences (SPSS) version 23.0 to test null hypotheses. The findings of the study reveal that desk tax audit and field tax audit have a positive relationship with company income tax. The study therefore recommends that tax authorities should not concentrate only on desk tax audit but also on field tax audit so that revenue leakages will be blocked and increase the level of taxpayers’ compliance. Finally, there should be regular tax audit practices by tax authorities in Sokoto. This will assist in increasing government tax revenue.

This study evaluated the bacteriological quality of garri sold in Rumuokoro, Mile 3, and Oil Mill markets in Port Harcourt. Samples were purchased, labelled, and taken to the laboratory for proximate and microbiological analysis. Moisture, crude protein, crude fat, crude fibre, ash and carbohydrate contents were determined using standard AOAC methods. Total anaerobic, aerobic and coliform counts were also assessed. Moisture content ranged from 5.90–5.98 mg/g, crude protein 2.05–2.93 mg/g, crude fat 2.39–2.55 mg/g, and crude fibre 3.48–3.95 mg/g. Total anaerobic counts ranged from 1.5×10³ to 2.5×10³ cfu/ml, aerobic counts from 4.0×10⁴ to 6.7×10⁴ cfu/ml, and coliform counts from 0.5–28 per 100 ml. The findings show that garri sold in these markets contains appreciable microbial load, indicating possible health risks from contamination during handling and marketing.

Nigeria's heavy reliance on crude oil production has raised concerns about its environmental and health implications. This study investigates the impact of crude oil exposure on energy-generating enzymes in the intestine and explores the potential protective effects of Chrysophyllum albidum leaf extract. Crude oil is known to contain a mix of hydrocarbons and various chemical substances, including toxic elements like benzene and mercury, which can induce oxidative stress and damage cellular components. The study employed fifty male Wistar albino rats and divided them into ten groups, each subjected to different treatments. These treatments included crude oil exposure, C. albidum leaf extract at varying doses, and Vitamin C. The results shed light on the activities of key enzymes, namely glucose-6-phosphate dehydrogenase (G6PDH), lactate dehydrogenase (LDH), and succinate dehydrogenase (SDH), involved in energy metabolism and cellular respiration. Crude oil exposure led to a significant decrease in G6PDH and SDH activities, suggesting cellular damage and disrupted glucose metabolism. Additionally, LDH activity increased significantly, indicating potential impairment of cellular respiration. Notably, C. albidum leaf extract at different doses and Vitamin C demonstrated protective effects, attenuating the adverse impacts of crude oil exposure on these enzymes. This suggests that C. albidum may have antioxidant properties that combat oxidative stress and mitigate cellular damage induced by crude oil. In conclusion, this study highlights the potential of Chrysophyllum albidum leaf extract as a therapeutic agent in countering the detrimental effects of crude oil exposure on energy-generating enzymes in the intestine.

ABSTRACT<br> The issue of women covering their heads during worship has been a controversial thing. During the time of Paul, this controversy was present, and the Apostle handled it. While some insist on the practice of head covering, others condemn it. The interest and purpose of this work was to provide understanding to this issue and unifying the body of Christ by discovering what head covering was all about and it present implication to modern time. The method applied in achieving the purpose of this work was the use of questionnaires in addition to a critical review of related materials in this field of study. Major findings made revealed that modern day women wants to be given the choice of either covering their head or not. Findings also revealed that Apostle Paul was not asking women to cover their heads, but, rather, take a subordinate position to their male counterparts, which he symbolized with the use of veil. Thus head covering does not signifies a woman’s righteousness in Christianity.

Mothers and babies that benefit from exclusive breastfeeding are exceptionally healthy than those who do not. The aim of this study was to determine the Challenges of exclusive breast feeding among working class women in Low-Cost Housing Estate, Umuahia North LGA, Abia State. The Objectives were: Ascertain the knowledge of exclusive breastfeeding, Determining the challenges to exclusive breastfeeding and Determining the measures to improve exclusive breastfeeding among working class mothers in Low-cost Housing Estate, Umuahia North LGA of Abia State. This study was a cross sectional descriptive study which was conducted among 80 mothers using self structured questionnaire and adopting a simple random sample method. The data were analyzed by tallying results in frequency and percentage table. The findings revealed that: Majority, 40(50%) of the respondents agreed that they have a knowledge of exclusive breastfeeding, 47(59%) of the respondents thought it is breastfeeding of child immediately after birth, 36(45%) of the respondents do not Practice exclusive breastfeeding35(43%) of the respondents agreed that self image was a personal factor affecting exclusive breastfeeding, 35(43%) agreed that Husband's decision is a personal factor 35(43%) of the respondents agreed that influence from peers and family was a socio-cultural factor, 39(49%) of the respondents agreed that stress from work is a factor, 50(63%) of the respondents agreed that creating awareness will encourage exclusive breastfeeding,40(50%) of the respondents agreed that government policies on work hours will encourage exclusive breastfeeding,36(45%) of the respondents agreed that treating Breast conditions will encourage exclusive breastfeeding. It was recommended that more awareness should be made on the benefits of exclusive breastfeeding both to the mother and to the baby.

Flooding remains a critical environmental challenge, particularly in regions with rapid<br> urbanisation and poor drainage infrastructure. Understanding flood susceptibility<br> through geospatial analysis is essential for effective risk management and disaster<br> preparedness. This study assesses flood risk and soil erosion dynamics in<br> Southeastern Nigeria using Geographic Information Systems (GIS) and Remote<br> Sensing. The objective is to classify flood-prone areas and propose suitable mitigation<br> strategies based on environmental parameters. A multi-criteria approach was applied<br> using Digital Elevation Models (DEM), slope analysis, Topographic Wetness Index<br> (TWI), drainage density, land use/land cover (LULC), and annual rainfall data. The<br> weighted overlay method in ArcGIS was used to classify the study area into five flood<br> risk categories: very low, low, moderate, high, and very high. The analysis revealed<br> that moderate-risk areas cover the most significant portion of the study area (106.12<br> km²), while high-risk zones span 51.14 km², primarily in low-lying regions with<br> impervious surfaces. Very high-risk areas, totalling 6.03 km², were concentrated<br> along riverbanks and poorly drained areas. In contrast, low-risk areas covered 81.74<br> km², benefiting from adequate drainage, and very low-risk zones accounted for 13.30<br> km². The study highlights the influence of urbanisation, topography, and hydrology<br> on flood susceptibility. Effective land-use planning, afforestation, and improved<br> drainage infrastructure are critical for mitigating flood risks. The integration of<br> geospatial techniques provides valuable insights for flood risk assessment, aiding in<br> proactive flood management strategies and urban planning. This research offers a<br> spatially explicit flood risk classification, integrating multiple environmental variables<br> to enhance predictive accuracy and inform sustainable flood mitigation efforts.