2025

This study concluded that introducing tax digitization services offers a revolutionary chance to improve tax compliance, and create a tax environment that is more productive and efficient by utilizing technology to expedite the procedures of taxes, and increase transparency, digitalization of tax services creates a tax environment more productive and efficient by utilizing technology to expedite procedures, increase transparency, and enable real-time reporting, and adopting these digitalization solutions helps tax authorities enforce compliance more strictly and reduces administrative difficulties for taxpayers, which in turn helps to create more equitable and long-lasting fiscal systems. This study, therefore, recommends that relevant tax authorities as the only government agents responsible for the administration of taxes should improve tax compliance procedures and adopt digital solutions to guarantee accuracy, transparency, and efficiency in the mode of the tax system

Background: Prolonged waiting time in hospitals is a critical component of healthcare delivery that negatively impacts patient satisfaction, which remains a persistent challenge in Nigeria. Despite ongoing efforts to improve healthcare delivery, long waiting times remain prominent, partly due to systemic inefficiencies, poor communication, and inadequate infrastructure. This study assessed and compared patient satisfaction with waiting time in public and private health facilities in Benin City, Edo State, Nigeria. Methods: A comparative cross-sectional study was conducted among 362 adult outpatients in Benin City, selected using a multistage sampling technique. Data were collected using a pretested, structured, interviewer-administered questionnaire and an observation checklist covering sociodemographic characteristics, waiting time experience, patient satisfaction with waiting time, and factors influencing satisfaction. Patient satisfaction scores were categorised as good (≥70%) or poor (<70%). Data were analysed using IBM SPSS version 25.0. Descriptive statistics, chi-square tests, and logistic regression were used as appropriate. Results: The mean age of respondents was 43.2 ± 16.8 years, and the majority (27.3%) were in the 40–49 years age group. Most respondents (56.6%) had tertiary education, and 76.5% were employed. Overall, 39.2% of respondents waited for 1–2 hours, and 58.9% demonstrated overall good satisfaction with the services received. The type of health facility was significantly associated with overall patient satisfaction (p < 0.001), with satisfaction being higher in private facilities (69.6%) compared to public facilities (48.1%). In the multivariable analysis, having a primary level of education was significantly associated with lower odds of satisfaction compared to having a tertiary education (OR = 0.138, p = 0.046). Furthermore, staff adequately explaining the reason for delays (OR = 132.673, p < 0.001), the comfort of the waiting environment (OR = XIV 9.273, p = 0.007), and the provision of clear information about procedures (OR = 5.834, p = 0.014) emerged as significant independent predictors of patient satisfaction. The perception that staff attitude made waiting easier was not a statistically significant predictor when controlling for other variables (p = 0.407). Conclusion: Although the majority of the respondents demonstrated a positive overall satisfaction with the services received, a significant disparity exists, with patients in public health facilities experiencing lower satisfaction levels compared to their private counterparts. These findings suggest that while objective waiting time is a factor, institutional and interpersonal factors such as staff communication and environmental comfort remain critical drivers of patient satisfaction. Targeted infrastructural upgrades, the implementation of modern queue management systems, and routine staff training on effective communication are recommended to improve patient satisfaction in health facilities in Benin City and similar settings.

NIL

Background: Knee osteoarthritis (OA) is a prevalent degenerative joint disease, particularly affecting the elderly, and significantly impacts both quality of life (QoL) and physical activity (PA) levels. The disease, marked by pain, joint stiffness, and mobility limitations, can exacerbate physical and psychological distress in older adults. Despite its widespread impact, there is limited research on how knee OA affects these dimensions among elderly populations in Nigeria. Aims: This study aimed to evaluate the impact of knee osteoarthritis on QoL and physical activity levels among elderly outpatients at the University of Benin Teaching Hospital. Methods: A cross-sectional descriptive study was conducted on 50 elderly patients (aged 60 and above) diagnosed with knee osteoarthritis. QoL was measured using the WHOQOL-BREF, physical activity levels were assessed using the Physical Activity Scale for the Elderly (PASE), and pain intensity was evaluated with the Numerical Pain Rating Scale (NPRS). Data were analyzed using descriptive and inferential statistics, including chi-square tests and MannWhitney U tests. Results: The majority of respondents (64%) reported low QoL, with high levels of physical activity observed in 88% of participants. Pain intensity varied, with 40% of participants experiencing severe pain. No significant differences were found between male and female respondents in terms of QoL, physical activity, or pain intensity ( p=0.565; p=0.230; p=0.012 respectively). Furthermore, no no significant association were found between age and each of QoL ,physical activity levels and pain intensity(p=0.409;p=0.620;p=0.059 respectively) Conclusion: This study revealed that elderly patients with knee osteoarthritis experience low quality of life and generally high physical activity levels, with mild-to-severe variations in pain intensity. Furthermore, no statistically significant associations were found between age and each of QoL, physical activity and pain intensity Keywords: Knee osteoarthritis, elderly, quality of life, physical activity, pain.

This study examined the effects of vinegar on the growth of two freshwater microalgae: Scenedesmus sp. and Chlamydomonas sp.. The experiment was setup in triplicates of different concentrations of vinegar ( 0% (control), 1%, 5%,10%,15%,20% and 25%) in a culture media and monitored for 14 days. The samples were analyzed every two days to monitor growth using a visible spectrophotometer at a wavelength of 750nm as well as other physicochemical parameters such as pH, conductivity, turbidity, total dissolved solids and dissolved oxygen. The results were analyzed using statistical two way analysis of variance ANOVA repeated measures, paired t-test, microsoft excel and descriptive statistics. The result showed that the growth of Scenedesmus sp. and Chlamydomonas sp. were affected by the different concentrations of vinegar with a significant difference (p<0.05) across all parameters. The control (0% vinegar) recorded the highest growth, yield and dissolved oxygen while the 10%vinegar concentration produced the lowest values, indicating that increasing acidity inhibited algal growth and photosynthetic activity. The comparative percentage yield between both species showed no significant difference (p>0.05), suggesting comparable productivity under mild acidity

This study evaluates the impact of tax software on tax compliance in Nigeria, focusing on factors influencing adoption and the relationship between tax software usage and compliance rates. A sample of 200 respondents, comprising individual taxpayers and small and medium-sized enterprises (SMEs), was surveyed using a structured questionnaire. The study employed a quantitative research approach, with data analyzed using descriptive statistics, regression analysis, and statistical software such as E-Views 10 and SPSS 22.0. Findings reveal that ease of use, time-saving benefits, financial data security, cost, and availability of support services significantly influence tax software adoption. Additionally, results indicate a strong positive relationship between tax software usage and tax compliance, with taxpayers expressing high satisfaction levels. Based on these findings, the study recommends increasing digital literacy programs, enhancing security features and support services, reducing software costs through subsidies, and implementing policies to mandate digital tax solutions. These measures are essential for fostering a more efficient, transparent, and technology-driven tax administration system in Nigeria

Vehicle theft and unauthorized access to people’s vehicles remain critical challenges worldwide, with developing countries such as Nigeria experiencing a rising incidence of automobile-related crimes due to inadequate security measures and poor enforcement of tracking technologies. Conventional anti-theft solutions such as alarms, mechanical locks, and immobilizers often fail against organized theft operations using signal jammers and key cloning devices. This project focuses on the simulated design of a real-time vehicle tracking and remote engine shutdown system using MATLAB Simulink and proteus as cost-effective development platforms. The proposed system integrates three primary components: a GPS module for continuous vehicle location monitoring, a GSM communication link for transmitting control signals, and a relay-based engine cutoff mechanism to remotely immobilize the vehicle when unauthorized movement is detected. The simulation model evaluates the system’s performance in terms of location accuracy, communication efficiency, and response speed, which are critical factors in environments where GSM coverage can be inconsistent, as is common in several regions of Nigeria. By leveraging Simulink’s block-based modeling, the design eliminates the need for immediate physical prototyping, reducing costs while allowing early validation of functional behavior. Results indicate that the system can track vehicle position accurately and execute engine shutdown commands within seconds, offering a practical solution for private vehicle owners, logistics companies, and government agencies managing various transportation fleets. This study demonstrates the potential of integrating real-time tracking with active control to enhance vehicle security in Nigeria and similar developing markets. It further provides a scalable platform for future extensions, including Internet of Things (IoT) connectivity, cloud data storage, and encrypted communication protocols to counter network vulnerabilities and improve reliability under real-world condition.

This study examined the impact of child abuse on the academic success of secondary school students in Ekosodin Community, Edo State, Nigeria. Child abuse remains a pervasive social problem that affects children’s physical, emotional, psychological, and educational development. The study focused on various forms of abuse, including physical abuse, sexual abuse, emotional abuse, and neglect, and investigated how these experiences influence students’ academic performance. A descriptive survey research design was adopted, and data were collected from students in selected secondary schools within the community. Findings revealed that child abuse significantly contributes to poor academic outcomes among students. Specifically, educational and social neglect were found to be strong predictors of low academic performance, with educational neglect exerting the most pronounced effect. Students who experienced abuse and neglect demonstrated difficulties in concentration, classroom participation, and academic achievement, often accompanied by psychological challenges such as anxiety, depression, low self-esteem, and behavioral problems. The study concludes that child abuse poses a major obstacle to educational attainment and overall child development. It recommends increased parental awareness, effective enforcement of child protection laws, strengthened school counseling services, and collaborative efforts among families, schools, and government agencies to prevent child abuse and promote students’ academic success.

This study investigated the impact of government debt, revenue, and their relationship with economic growth in Nigeria over the period 1990 to 2024. It aimed to examine the effects of government debt on economic growth, the influence of government revenue on growth, the impact of debt on Nigeria’s annual GDP growth rate, and the role of internally generated revenue. Secondary data were collected primarily from the Central Bank of Nigeria, Debt Management Office, National Bureau of Statistics, and World Bank databases. The methodology adopted included an econometric model estimated using Ordinary Least Squares (OLS) and panel fixed effects to analyze the short-run and long-run effects of government fiscal variables on economic growth. Results revealed that government debt had a positive but statistically insignificant effect on economic growth in the short run, implying that borrowing provided some support to government sustainability but lacked robust growth stimulation. In the long run, debt demonstrated a negative and insignificant relationship with growth, suggesting potential crowding-out effects and fiscal risks that align with some extant Nigerian literature. Government revenue showed a positive and statistically significant association with economic growth, confirming its critical role in funding development projects and stimulating the economy. Internally generated revenue also had a positive yet statistically insignificant impact, indicating sensitivity in tax policy implementation to avoid negatively affecting production and economic activity. Based on these findings, it was recommended that the government implement prudent debt management policies to ensure borrowing supports growth without generating harmful longterm consequences. Tax authorities were advised to improve revenue collection efficiency by adopting fair tax policies that avoid overburdening taxpayers, thus encouraging sustainable economic expansion. Policymakers should focus on enhancing government revenue via effective fiscal measures to provide sufficient funds for infrastructure and development. Additionally, relevant agencies needed to strengthen internally generated revenue systems by promoting transparency and fairness, which would improve economic stability and growth prospects. These steps would help balance the benefits of government fiscal interventions while minimizing risks to Nigeria’s economic future

Background/Aim: Low back pain (LBP) is a common musculoskeletal problem during pregnancy, often contributing to functional limitations and reduced quality of life. This study aimed to determine the prevalence of low back pain, identify associated risk factors and assess its impact on functional activities among pregnant women attending the antenatal clinic at the University of Benin Teaching Hospital (UBTH). Methodology: A cross-sectional study was conducted among pregnant women attending the antenatal clinic at UBTH. Data were collected using a structured selfadministered questionnaire comprising sociodemographic information, obstetric history, potential risk factors, the Nordic Musculoskeletal Questionnaire and the Oswestry Disability Index (ODI) to assess functional limitation. Descriptive VWDWLVWLFV VXPPDUL]HG SDUWLFLSDQWV¶ VRFLRGHPRJUDSKLF GDWD ZKLOH LQIHUHQWLDO statistics (Chi-square tests) examined associations between LBP and potential risk factors. The level of significance was set at p < 0.05. Results: The prevalence of low back pain among the study population was 58% in the last 7 days, indicating a moderate occurrence during pregnancy. The risk factors associated with LBP were prolonged standing, physically demanding work, poor ergonomic postures, stress frequency and the feeling of anxiety (p < 0.05). The majority of participants experienced mild to moderate disability as measured by the ODI. Conclusion: Low back pain is prevalent among pregnant women at UBTH and is influenced by multiple physical and occupational factors. The condition moderately affects functional activities and daily living. Awareness, early physiotherapy intervention and ergonomic education during antenatal care are recommended to minimize its impact.