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ABSTRACT The contents of the heavy metals Fe, Zn, Cu, Mn, Pb, Cd and As were examined in the liver, heart, gills, kidney and muscles of the fish Clarias gariepinus from Eko-Ende dam in Ikirun, the capital of Ifelodun Local Government of Osun State, Nigeria. C. gariepinus is the fish of choice and the most demanded in the southwest of Nigeria. The highest metal concentrations were in the liver and the gills while the lowest was in the muscles. The general deceasing order of metal accumulation in the organs was Fe > Zn > Cu > Mn > Cd. Lead and arsenic were not detected in any organ. The values were of lower concentrations than found in many other dams and rivers in Nigeria and some other countries. The values were also lower than the FAO/WHO recommended maximum limits in fish samples, making the fish to be safe and not of any hazards for the consumers.

This paper investigates how self-assessment regulations impact on generating tax revenue in Nigeria. The study determines the effectiveness of self-assessment regulations in Nigeria, the impact of adoption of self-assessment in reducing revenue loss in Nigeria; and examines the impact of self-assessment regulations on the growth of revenue in Nigeria. Survey design, using a structured questionnaire was adopted. The population of the study is 500 staff from Lagos Island regional Offices of the Federal Inland Revenue Service. 240 respondents comprising management staff was selected randomly from the population as the sample size for the study while 223 copies duly completed were retrieved and used. Spearman's Rho Correlation Coefficient, Regression Analysis including Analysis of Variance and Chi-square (X2) statistics were used to test the formulated hypotheses. Results of the study indicate significant positive impact of Self-Assessment regulations on generating revenue in Nigeria, that lack of transparency in accounting for tax revenue encourages tax evasion and avoidance in Nigeria. Recommendations proffered include: increasing public enlightenment campaign on self-assessment regulations; improve on transparent use of tax revenues to militate against sharp practices, evasion of taxes; and constant review of the tax laws and policies.

The role of extension service providers as practical problem-solving organizations in rural settings is targeted at poverty reduction, various mechanisms including capacity building training is adopted in achieving this. Purposive selection of hundred and twelve (112) beneficiaries from 14 communities was made. The mean age of respondents is 39years. The household size is 6persons and the farm size is 2.3hectares. Farming experience is 8years and the average yield is 184.6kg, average annual income after the training is N15, 732.00k. 62.5% and 37.5% of farmers respectively benefitted from crop and livestock training and also have access to hybrid stems and seeds. Results indicates positive relationship between farm size (r = 0.397, p = 0.001), farm yield (r = 0.555, p = 0.004) and farmers income (r = 0.808, p = 0.002), farmers' sex, (χ2 =10.63, df = 1, P > 0.05) and the purpose of attending the training (χ2 =11.67, df = 4, P > 0.05). The mean score of farmers' response on perception about the benefits of capacity building training on their livelihoods is 3.66. 95.5% and 80.4% strongly agreed that the training has assisted in poverty reduction and that it is a developmental issue targeted at building human resources.

Since its debut in the Greek city state of Athens in the 5th century, Democracy has grown to become one of the most popular forms of government among nations of the word. Overtime too, a common notion suggestive of a positive correlation between democracy, good governance and development seems to have emerged amongst scholars and politicians such that democracy is now considered as a measure of good governance and a catalyst for development. Nigeria chose the path of democracy at independence in 1960. Since then, Nigeria has had four attempts at democratic governance amidst fits of military coup and interregnum. The aim of this paper is to test the veracity of the seemingly held notion of a positive correlation between democracy, good governance and development against evidence based positions in the nascent democracy of Nigeria's fourth republic. The study observed some deficits of some vital ingredients in the nature and practice of democracy in Nigeria and the fundamentals being the issues of accountability and transparency needed for growth and development in any nation. The study situates the low level development and lack of a positive correlation between democracy, good governance and development on the problems of accountability and transparency in the practice of democracy in Nigeria. The study submits that these problems are not the result of lack of requisite statutes but of statute enforcement. Appropriate recommendations were provided to tackle these problems in order to facilitate much needed growth and development in Nigeria.

Electoral fraud; its epidmization and intractability remain one of the major infelicities of politicking in the Nigerian state. It has come with very damnable consequences on governance and the overall development of the nation with the ultimate causality being the poor masses constituting the majority of the nation's population. This paper attempts to fashion out a framework within which the observational data on the nature of election and electoral fraud within the context of the democratic experience of the fourth republic of the Nigerian state can be understood and to also proffer workable solutions.

The western world perception of the Third World States (TWS) in general and Africa in particular continues to generate academic curiosity. When it is suitable for the North, name tagging will be accorded to these states. The December 2009 attempted bombing of the Detroit bound Delta airline by Umar Farouk Abdulmutallab (UFA), a Nigerian, relegated the erstwhile darling of the West to a 'concern state', a diplomatic way of addressing it as a rogue/terrorist enclave. As long as America continues to dictate the tune, the objectivity of placing each state on the level of its political and economic status will remain a mirage. Issues that always garner nuances are among others, the concept of terrorism, rogue/pariah and militant state. Seeing Nigeria as a terrorist state to be watched could be said to be a continuation of double standard of the Eurocentric dominated international system. While some European states are noted for their incessant bombings, but remain trusted allied of Washington, the UFA misadventure was politicised in spite of Nigeria's not only being pro-American stance, but also being a fervid supporter of the European Union's orientation and policies. To understand phenomenon of terrorism, there is a need to have a global look into it as against state-centric approach. To curtail terrorism in the country, economic and educational systems that are domestically planned, executed and evaluated are needed. DOI:10.5901/mjss.2014.v5n23p1866

Academic libraries in the modern era are often asked to justify their existence in tertiary institutions by showing how the institution and society at large have benefited from the library services. One main area that librarians often point to is the research productivity of members of academic institutions. However, studies have shown that research productivity among Nigerian scholars is low, which means that academic libraries have to be more innovative in supporting researchers in their domains. Emerging technologies offer innovative ways of supporting research activities by providing tools and resources that streamline the research process and ensure proper visibility for research outputs of academic library clients. This article, which is based on a review of previous studies, explores various areas where academic libraries in Nigeria can apply emerging technologies, the likely challenges, and strategies that can be adopted to ensure sustainable use of emerging technologies in academic libraries. It has been found that emerging technologies can enhance existing library services and create new ones, such as data mining, data management, and scholarly communication, among others. However, although steps are being taken by academic librarians in Nigerian tertiary institutions to leverage technology in providing the needed support for researchers, the pace of technology adoption is still slow and the range of technologies being adopted is limited compared to available options. This state of affairs has been attributed to challenges such as lack of infrastructure, librarians' skills, and a negative attitude towards change. The study recommends a multidimensional approach to the application of emerging technologies in Nigerian academic libraries

African women have a history of entrepreneurship dating back to the pre-colonial era, but in this 21st century, women in Africa are assessed by the World Bank to be at the lower deck of economic breakthrough in comparison to men. Although both men and women operate in the same business climate, women are usually poorer and are harder hit by adverse economic situations. Oftentimes, they self-develop their businesses and skills; they also seek, create and self-fund opportunities, but these efforts are usually met with huge obstacles and barriers. Therefore, this study aims to identify some of the obstacles and barriers plaguing the success and growth of women entrepreneurial activities and proffer solutions that could ameliorate the problems. The study uses a qualitative case study research design to uncover the experiences of women in a rural community of southwestern Nigeria. The data for analysis were collected through twenty in-depth interviews, two participants observations, and four focus group discussions. Some documents were analyzed to triangulate the data sources to ensure credibility. Findings include obstacles such as a traditional patriarchal culture that inhibits women from achieving personal development, complete subordination to male domination, colonial vestiges that gendered entrepreneurship in Africa, and lack of support by male-dominated government. The implication of these is that women continue to struggle to develop their entrepreneurial activities without much breakthrough. They remain economically impoverished and suffer greatly to care for themselves and their families, and to be part of social development. The study recommends that relevant organizations and government continue to work to develop strategies to remove these barriers.