Kwara State University Journals
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Detection of Methicilin resistant Staphylococcus aureus in open displayed Ready-to-eat fish in some markets in Ilorin
Get PDFConsumption of the open displayed ready-to-eat (RTE) fish is associated with health risks. This study investigated methicillin-resistant Staphylococcus aureus (MRSA) contamination of open displayed RTE fish samples in Oja Tuntun and Mandate markets in Ilorin Kwara State, Nigeria. Dried, smoked and fried fish samples obtained from the markets were subjected to bacteriological analysis to isolate and identify methicillinresistant Staphylococcus aureus using standard methods. Samples obtained from Oja Tuntun market had a higher count than those obtained from Mandate market. The mean MRSA count ranged from 18.00 ± 1.00 × 108 cfu/mg to 206.33 ± 1.53 × 108 cfu/mg. Dried fish samples obtained from Oja Tuntun had the highest mean count of MRSA. While the lowest mean count was found in fried fish sample from Mandate market. In summary, the RTE fish samples examined were contaminated with MRSA, and this portends tendency of RTE foodborne spread of MRS
Analysis of Legal Regime of Taxation on Electronic Commercial Transactions in Nigeria
No full textThe growth of electronic commercial transactions [e-commerce] in Nigeria has rapidly increased due to advances in telecommunication services. On one hand, e-commerce has allowed companies to engage with consumers worldwide, resulting in significant economic gains. However, it has also led to high levels of tax avoidance as some businesses seek to evade paying taxes. The paradigm shift from a physical commercial environment to a technology-driven one has made it difficult for tax authorities to determine the appropriate tax on profits/income derived from e-transactions. Additionally, the borderless, trans-border, virtual, intangible, and anonymous nature of e-commerce transactions makes it challenging for tax administrators to track and enforce compliance. To address these issues, the Companies Income Tax Act and other tax laws were amended through the enactment of the Finance Act 2019 and 2020. This paper seeks to provide a critical analysis of the legal regime of taxation of e-commerce transactions in Nigeria, including the challenges faced in enforcing the extant law. The paper recommends proper implementations of the various provisions of the enactments in order to boost the country\u27s economic growth through taxation of e-commerce transaction
Examination of the loopholes in the Recent Currency Redesign and Cashless Economy Policy in Nigeria
Get PDFThe Central Bank of Nigeria (CBN) announced on 26 October 2022, the redesign of three out of the eight Naira notes in circulation. The move is geared towards entrenching the cashless economy policy. According to the CBN, over 85% of the currency in circulation is kept outside the vaults of commercial banks, which has encouraged kidnapping and the demand for ransom by kidnapers in Nigeria. This Paper attempts to look at the loopholes in the cashless economy and currency redesign policy. The method adopted in carrying out this research work is doctrinal research method. The study revealed that one of the major problems of the cashless policy was wrong timing, that is, the policy was introduced very close to the 2022 general elections. Another problem identified was the three months’ time frame given to Nigerians to swap old notes for new ones which was too short. Similarly, the CBN acted in contravention of The Money Laundering (Prevention and Prohibition) Act passed into Law on May 17 2022, to set standard and promote the effective implementation of legal, regulatory and operational measures for combating money laundering, The Paper recommends that, for the cashless policy to be successful, the e-payment system needs to be upgraded in Nigeria, and the time to swap old currency notes for new notes should not be too short as to bring untold hardship on the people.
Public Interest Litigation and Access to Justice in Environmental Matters: A Viable Tool for theProtection of the Right to a Healthy Environment in Nigeria
Get PDFThe right to a healthy environment is very crucial to human existence. The right has not been adequately protected in Nigeria due to different challenges which sometimes prevent victims of environmental pollution from access to justice. These challenges include legal, procedural, political, economic challenges and so on. This paper seeks to discuss how public interest litigation (PIL) can be applied to environmental litigation in Nigeria for the purpose of protecting the right to a healthy environment. It will enhance access to justice by’ allowing concerned persons and NGOs to institute environmental matters on behalf of indigent victims of environmental pollution. The paper adopts doctrinal research methodology by relying on primary and secondary sources of information. The primary materials are legislations, cases, regional and international instruments. The secondary materials are journal articles, textbooks and online materials. This paper finds that victims of environmental pollution do not have adequate access to courts to seek redress of environmental wrongs as a result of different challenge they encounter. This paper recommends that Public Interest Litigation should be allowed by courts in environmental matters as it will enable victims’ access to justice for the purpose of seeking remedies and compensation for their injuries. Other recommendations proffered by this paper are environmental literacy and awareness, continuing capacity building for judges, independence of the judiciary, etc. The paper concludes that the application of Public Interest Litigation to environmental matters will enhance the protection of the right to a healthy environment in Nigeria.
Development of a fish feed pelletizer
Get PDFFish feed is one of the critical factors limiting the active participation of farmers due to the high cost that scares the poor farmers away from farming. The fabricated fish feed pelletizing machine was done to assist the farmers in producing fish feeds at a cheaper rate, improving the performance of the existing technology, and determining its implementation for future applications. Design calculations were carried out to determine the machine specification and parameters for its development, and the performance of the machine was evaluated. Data generated from the theoretical analysis were used to fabricate the machine using locally available and durable materials to encourage the local technology as most of those available are imported. The pelletizing machine was tested, using 2.5kg fish feed and the results obtained show that the pelleting efficiency and capacity are 90% and 30kg/h respectively. The cost of the machine is relatively cheap when compared with available pelletizers. Therefore the machine is suitable for small and medium-scale fish and poultry farming and can be used for pelletizing different materials provided the ingredient meets the required moisture content
Thermal effect on TiO2-doped ZnO thin film and its evaluation as a transparent electrode material
Get PDFThere is a search for cleaner and sustainable lower cost transparent conductive oxide as an alternative to high cost and toxic indium tin oxide. This work examines post- deposition heat treatment properties of Titanium dioxide doped Zinc oxide as transparent conducting oxide. Titanium dioxide doped Zinc oxide solution was deposited via spin -coating deposition technique and annealed to investigate annealing temperature effect on the properties. Characterization was done with UV -Vis spectroscopy, Scanning Electron Microscopy, and X-ray diffraction. Xray diffraction revealed that the films grow preferentially oriented in the (014) crystallographic direction of the Zinc Oxide grains. Optical transmittance of thin film annealed at 400 ⁰C was approximately 80% in the visible solar spectrum which suggests a highly suitable material for transparent conducting oxide applications. Optical band gap energies varies between 3.74 and 3.78 eV and a low electrical resistivity values 2.04 x 10 - 3 ῼ-cm to 3.12 x 10 - 3 ῼ-cm. Scanning Electron Microscopy images show that the roughness and grain size of thin film increases with increase in temperature
Evaluation of main factors that affect frying efficiency during gari production using a mechanical stirrer technique
Get PDFFrying is a unit process operation during gari production and is mostly performed by using mechanical-assisted stirrer technique (MAST). The factors\u27 affecting the frying effciency of MAST is not clear. The current study focuses on the evaluation of main factors affecting frying effciency during gari production using MAST. The MAST consists of a pan of dimension support 560 by 120 mm, rotating shaft, bevel gear, pulley, belt, heating chamber, stirrer, bearing sand, and electric motor. The main factors considered were stirring speeds (30, 45, 60 rpm), and heating time (10, 15, 20 minutes), following traditional method, and used as control. The performance evaluation investigated on the machine includes effciency, loss and sensory properties of gari, using standard methods. The results showed that the MAST produces good sensory qualities of gari, promotes higher effciency (94.50%) and lower loss (4.13%) at stirring rate and heating time of 45 rpm and 20 minutes respectively. Whereas, the samples stirred using traditional method have effciency and loss of 85.23% and 8.69%, respectively. It is hoped that the information on the factors affecting the frying effciency during gari production using MAST is useful for the food industry
An enhanced Honey Encryption to protect transmitted data using Residue Number System
Get PDFThis study proposed an Enhanced Honey Encryption to protect Transmitted Data using Residue Number System. This is to allow Honey Encryption (HE) carter for the security of numeric and text data transmitted through an unsecure network. Data is transmitted either offline or online, and as technology advances, online transmission of data gets more attention, and as a result, unauthorized people try to intrude on the privacy of the data being transmitted. Different encryption algorithms have been used to protect the privacy of this data. However, most of the existing methods are vulnerable to brute force attack because the cipher text remains unintelligible and unmeaningful. This confirms invalid key, until the original data is found. Honey Encryption (HE) helps to eliminate vulnerability and withstand brute force attack. However, its problem is that, it works only on numeric data. Hybridization of \u27HE\u27 with other algorithms like the Advanced Encryption Standard (AES), Blowfish, etc. were carried out by some researchers, to protect text data but these lead to computational problem and slow processing time. The proposed system hybridized HE with Residue Number System (RNS) improves the capability of HE in protecting text data with less processing time. Distribution Transformation Encoder (DTE) was used to encode each action word by mapping it to its perfect dictionary word and antonyms, and standard conversion table was use to convert each character ASCII code. Traditional Moduli Set (2n-1, 2n, 2n+1) was used to generate the key which produces the ciphertext while Chinese Remainder Theorem (CRT) together with DTE were used for decrypting the ciphertext. When an incorrect key is used to access the data, HE generates an indistinguishable fake but meaningful data, this helps deter attacker from trying further. The proposed system allows HE to protect text data with less processing time compared to other systems. N-values, message size, processing time and security were used to test and evaluate its efficiency. Comparing the obtained results with the existing ones, the proposed system processing time is lesser and more secured because the ciphertext produced is deceiving, and to decrypt it, it requires a lot of efforts like finding the sequence of algorithms used, getting the moduli set used, determining the value of n for the moduli set, knowing the character table and also determining the Distribution Transformation Encoder design. 
