Suchergebnisse

Value Added Tax (TAX) is a consumption tax chargeable on the value added to a product in the process of production. Like all other indirect taxes, it is a tax that targets the final consumer of goods and services. The purpose of VAT in Nigeria is to increase governments' (federal, state and local) revenue from non-oil sector thereby reducing the government's dependence on oil revenue majorly. This study evaluates the effect of VAT on Estate Surveyors and Valuers practice and their clients. Based on secondary data and personal interviews with eight principal partners of Estate Surveyors and Valuers firms in Ikeja axis of the Lagos metropolis, the study revealed that VAT has a significant effect on the spendable income accruable to the clients of the practising Estate Surveyors and Valuers and by extension the income of the Estate Surveying and Valuation firms since these clients often see the firms as the agents of government being the channels through which government collect VAT on the services they render to clients. The study recommends adequate enlightenment of property owners and by extension all whose goods and services are VATable.

Education constitutes the most effective means that the society needs to confront the challenges of the world. Succinctly put, the sustainable progress of man depends wholly on educated minds in every walk of life. It is the major factor that can be used to create enduring relationships among people and foster greater respect for the needs of human beings in any situation on earth. The paper examines the possible ways of sustaining existing low-cost housing estates in Lagos State, Nigeria. Lessons from experiences of developed nations on low-cost housing estates welfare mechanisms as it relates to the basis of allocation, usage, periodic maintenance, transferability and social cohesion were ascertained from literature and compared with existing situations in Lagos State. Findings showed that there is need for continuous life learning efforts to be embarked upon and sustained by the three tiers of government in Nigeria towards achieving sustainable housing and environmental development. The study recommends that the three arms of government need to embark on educational re-orientation of Nigerians on sustainable home ownership built on equitable, social, economic and political fair play.

Article Details: Received: 2020-10-10 | Accepted: 2020-12-28 | Available online: 2021-06-30 https://doi.org/10.15414/afz.2021.24.02.124-128 A laboratory study was carried out to evaluate the efficacy of cashew nut shell extract in the control of cowpea bruchid, Callosobruchus maculatus (Fab.) under prevailing laboratory conditions. Fresh ethanolic and stored extract of cashew nut shell served as treatments which were compared with untreated control. Data collected on adult mortality, total number of emerged progeny (adults), number and weight of damaged seeds (seeds with holes) and undamaged seeds (seeds without holes) and percentage seed weight loss, and average number of seeds per 50 g in a container and the data were subjected to a two-way analysis of variance and significant different means were separated using Duncan`s Multiple Range test (DMRT) at 5% level of significance. The results revealed that treated plants generally performed better than the untreated. The different rates of treatment recorded significant differences (P <0.05) in causing adult mortality compared to the untreated control. The different rates of treatment also recorded significant differences (P <0.05) in emergence of F1 adults of each treatment compared to the control. It was also noted that the extract reduced or suppressed the weight loss and grain damage as a result of treatment with the extract compared to the untreated control. However, freshly extract of cashew nut shell recorded the highest adult mortality rate and lowest emergence while control had the lowest mortality rate and highest emergence of the insect. The rates of application were indicative of bioactive characteristics of the extract.Keywords: cowpea, Anacardium occidentale, Callosobruchus maculatus, botanicals, pest management ReferencesAbudulai, M. et al. (2016). Farmer participatory pest management evaluations and variety selection in diagnostic farmer field Fora in cowpea in Ghana. 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SECTION I: AUDIENCE PERCEPTION, PARTICIPATION, ETHNIC, IDENTITY FORMATION AND INDIGENOUS LANGUAGE MEDIA -- 1. Appreciating indigenous African language media' practices and processes- a transdisciplinary approach, Philip Mpofu, Israel A. Fadipe and Thulani Tsabangu -- 2. Kulfi is like a Tanzanian: The reception of an Indian Television Drama dubbed in Kiswahili, by Daines Nicodem Sanga, Mona Mwakalinga and Issau Athumani Mbura submitted Tanzania -- 3. Language Politics, Development and Sustainability of Books in the Nigerian Languages, by Osarobu Emmanuel Igudia -- 4. Time to be Represented: The Imperative for Investment in Igbo Language Radio, by Malachy O. Udejinta -- 5. Slang and the Semantic Sense of Sameness: A Sociolinguistic Analysis of Shona Back Slang, by Enock Nyambo -- 6. Mass Communication and African Indigenous Societies: The Meeting Point, by Charles Oguntoye -- 7. Mission Statements, Role of Political Actors in Community Radio Stations-The Ghanaian Experience, by Mavis Essandoh -- 8. Expanding Language? Struggles that characterise the development of new words and meanings on Eswatini's national radio, by Maxwell Vusumuzi Mthembu and Nqobile Ndzinisa -- 9. African Languages and the Rhetoric of Gender Identity in Marginal Films Made Outside the Mainstream Film Industry in South Africa, by Gilbert Motsaathebe -- SECTION II: MEDIA REPRESENTATIONS, TEXT, CONTEXT AND INDIGENOUS INDIGENOUS LANGUAGE MEDIA -- 10. Re-tooling the Nigerian Society to combat Crime and Criminality: The Strategic importance of Proverbs in Child and Personality Development, by Mustapha Olalekan Rufai -- 11. Evaluation of an African indigenous Language Programme on Poly Ilaro 92.1 FM, Ogun State Nigeria, by Odu, Adejare Samuel & Alabi Oluwole Folaranmi -- 12. Examining the place of female musicians in Zimbabwe's music industry, by Edith Katiji and Richard Muranda -- 13. Ivbie edo nuzomo, wa ghima kweko kugbe:Themes in Edo (Bini) language Nollywood movies as development communication, Francis Amenaghawon -- 14. Use of non-verbal cues as Alternative to Verbal Communication before Tyrants in Selected Yoruba Films, Matthew Kolawole Oni -- 15. Multilingual online responses on the 'Hollywood-style' arrest of a defence lawyer in a high-profile case, Gilbert Motsaathebe -- SECTION III: HEALTH AND ENVIRONMENTAL CRISIS AND INDIGENOUS INDIGENOUS LANGUAGE MEDIA -- 16. Impact of Covid-19 on an indigenous newspaper, Kwayedza, by Takunda Maodza -- 17. Imole Yoruba Coverage of COVID-19 Pandemic in South West Nigeria, by Hassan Biodun Suleiman -- 18. Exploring Music Videos in Indigenous Languages and Behavioural Change towards Waste Management in Lagos State, Nigeria, by Babatunde Adeyeye, Evaristus Adesina, Darlynton Yartey and Emeka Uwam -- SECTION VI: BEAT ANALYSIS, PEACE JOURNALISM AND INDIGENOUS INDIGENOUSE LANGUAGE MEDIA -- 19. Indigenous Language as a Factor for Sustainable Development, by Akinwalere Ifedayo Nigeria -- 20. A Study of the Yoruba Language Newspapers in the Colonial Era, by Akangbe Adeniyi Clement.-21. Coverage of Development Issues, And Identity Formation in Alaroye Newspapers, by Stephen Odebiyi -- 22. Livelihood Improvement Through Participatory Mass Communications; A Study on Community Radio and the Lives of Women in Northern Ghana by Manfred Kofi Antwi Asuman and Subeshini Moodley -- 23. Building a Culture of Peace and Conflict Resolution through Indigenous Language Media (ILM), by Toyosi Olugbenga Samson OWOLABI & Hassan Adeniyi OLALEKAN -- 24. Indigenous Language Use in Advertising Campaigns: A Study of Airtel Nigeria's Users, by Adeniji O.C. and Akinbode S.A. .