Theses and Dissertations (Microbiology)

Evaluation Of Tax As A Policy Instrument In Promoting The Socio-Economic Life In Nigeria

2015-10-01T00:00:00Z

Evaluation Of Tax As A Policy Instrument In Promoting The Socio-Economic Life In Nigeria Nweze; Justus; Amuche; Okechukwu; Chinenyealice The contribution of taxation to any economy globally cannot be overemphasized. Apart from the revenue function it performs for the government, it is also used to assist the national government to achieve the country’s macro-economic objectives in the areas of fiscal and monetary policies. Over the years, it has been observed that a substantial part of revenue generated in Nigeria is from taxes, yet the role of taxation in promoting socio-economic life of its citizens is not felt, mainly because of feasible evidences which cannot be seen nor perceived by the citizens in terms of infrastructure and basic amenities. Past documentations have revealed that taxation in developed nations have high impact on its socio-economic development which clearly seen by the amenities provided by such nations. Thus the main objective of this study is to explore the relationship between taxation in Nigeria and her socio-economic development. Data was collected with the aid of a structured questionnaire administered to four hundred (400) respondents randomly selected from three geopolitical zones in Nigeria. While secondary data was obtained from National bureau of statistics (NBS), central bank of Nigeria annual reports, statistical bulletin and statement of account. Time series data were applied in carrying out this research work. Multiple Linear Regression analysis and one way ANOVA was used to analyze the secondary and primary data respectively. The findings reveal that petroleum profit tax and value added tax have a positive impact on Nigeria’s economic growth and also revenue generation while custom excise and duties and company income tax impacted negatively but overall, a significant relationship between taxation and economic growth and also revenue generation exists. The findings also reveal that taxation has a significant effect on wealth distribution, inflation control in Nigeria. Study also discovered that the legal system of tax has a significant effect on taxpayers’ confidence. The utilization of the generated revenue from taxes calls for serious concern, and requires a special attention of policy makers, non-compliance with tax laws on the part of the tax payers is a hindrance and ineffective administration of tax has given enough loop holes for tax evasion, the consequence of which is poor revenue. We recommend among others that only skilled and professionals and trustworthy hands are responsible for tax administration and the general public should be educated right from the grass root on the importance of taxes to the entire nation.

Quantification of the Polyphenolic Constituents and Residual Sugar of Various Brands of Beer

2020-02-01T00:00:00Z

Quantification of the Polyphenolic Constituents and Residual Sugar of Various Brands of Beer Ede, Onyemaechi Eze The study was designed to quantify the polyphenolic constituents and residual sugar of commercial samples of various brands of beer. Fourteen (14) beer samples were randomly selected from different vendor outlets. The total phenolic content of the beer samples analyzed ranged from 35.59 – 87.91 mg/l Gallic Acid Equivalents (GAE) (Mean = 71.69 ± 10.99 mg/l GAE). The highest phenolic content was recorded in sample 7, a lager beer, whose value was, 87.91 mg/l GAE, while sample 13 had the least concentration of 35.59 mg/l GAE. The total tannin concentration ranged from 1.17 – 2.02 mg/ml Tannic Acid Equivalents (Mean = 1.56 ± 0.26 mg/ml), with sample 6 recording the highest concentration, while sample 10 contained the least concentration among the analyzed samples. The total anthocyanin concentration of the samples analyzed was in the range of 3.51 – 6.38 % (Mean = 4.81 ± 0.67 %), with sample 8 containing the highest concentration while the lowest value was recorded in sample 14. Leucoanthocyanin was quantified in each of the samples, and the concentration ranged from 3.5 – 5.1 % (Mean = 4.35 ± 0.41 %). Residual sugar in the beer samples were quantified, and it was found out that the concentration ranged from 2.31 – 6.43 mM (Glucose Equivalents) (Mean = 6.03 ± 1.19 mM). Sample 5 recorded the highest sugar concentration, and sample 14 had the least amount. All the brands analyzed indicated acidic pH, ranging from 4.1 – 5.2, with sample 13 being the most acidic with a pH of 4.1. The differences in the levels of polyphenols, especially tannins account for why some beers are bitter to taste than others. The result of this present study indicates that beer samples contains varying amounts of the phytochemicals: total phenolics, tannins, anthocyanin, proanthocyanin and residual sugar, and that all beer are acidic. This phytochemical assessment could provide information to the consumers about the quality and health benefits of the purchased beer.

Effects of Methanol Extract of Combretum Paniculantum Leaves on Oxidative Stress Induced by Aluminum Chloride In Rats

2020-02-01T00:00:00Z

Effects of Methanol Extract of Combretum Paniculantum Leaves on Oxidative Stress Induced by Aluminum Chloride In Rats Amadi, Cyril Chika Combretum paniculatum belong to the family Combretaceae and has been used widely in ethnomedicine in the treatment of chronic diarrhea and dysentery, flatulence, vomiting, colic, enlarge spleen and liver. The phytochemical screening of the leaves of C. paniculatum indicated that it contains alkaloids, flavonoids, phenols, saponin, steroids and tannins. The presence of these phytochemicals in the leaves of this plant confers on it medicinal values. Combretum paniculantum leaves were dried, pulverized and extracted with absolute methanol. The concentrated extract was used at doses of 100, 200 and 400mg/kg b.w. A total of eighteen mice were used to determine the median lethal dose (LD50) of the extract in mice and the results showed no sign of toxicity and mortality up to the dose of 5000mg/kg b.w., suggesting that the extract was tolerable up to the highest dose. Thirty (30) adult Wistar rats were distributed into six (6) groups of five (5) rats (n= 5) each. Oxidative stress was induced using AlCl3 (300 mg/kg) and treated with graded doses of the extract orally for 20 days. Vitamin E was used as the standard drug at dose of 100mg/kg b.w. The aim of this research was to investigate the effects of methanolextractofcombretum paniculatum leaves on aluminum chloride induced oxidative stress in rats. Percentageyield of methanol extract of Combretum paniculantum obtained was 3.08%. The presence of total phenol (1380.64±67.04mg/100g), alkaloids (723.89±10.87mg/100g, terpenoids (230.590±16.39mg/100g), flavonoids (196.13±4.14mg/100g), glycoside (65.30±0.07mg/100g), steroids (11.69±0.91mg/100) and tannin (9.30±0.41mg/100g) were detected in the extract. The result of the DPPH radical scavenging activity test on the methanol extract showed that the extract possessed substantial concentration-dependent DPPH-radical scavenging effect (antioxidant activity) with 640µg/ml of the extract inhibiting DPPH radical activity by 89%. The concentration of the extract that can inhibit 50% of the DPPH radical (IC50 = 9.70±1.03 µg/ml) was higher than that of L-ascorbic acid (IC50 = 3.21 ±0.23 µg/ml) that served as standard antioxidant in this study. Ferric Reducing Antioxidant Power (FRAP) activity at varying concentrationsoftheextractwasalsodetermined expressed in milligram Gallic Acid Equivalent (mgGAE/g).The effect of the extract onmalondialdehyde (MDA) concentration, antioxidant enzymes (Catalase, Superoxide dismutase andGlutathione peroxidase) and reduced Glutathione (GSH) levelinbraintissuehomogenateofintoxicated rats were determined. Acetylcholinesterase (AChE) activity, serum alanine aminotranfe-rase (ALT), serum aspartate aminotransferase (AST), serum alkaline phosphatase (ALP) activities and kidney function parameters (Urea and Creatinine concentrations) were determined. Data were analyzed using Statistical product and Service Solutions (SPSS) version 23 and the results expressed as mean ±standard deviation. The significant difference of the results was established by One - Way ANOVA and the acceptance level of significance was P < 0.05 for all the results. Treatment of intoxicated rats with graded doses of the extract significantly (p < 0.05) decreased AlCl3-induced elevated MDA concentration, AChE activity, ALT, AST, ALP activity, Urea and Creatinine concentration. Combretum paniculantum extract also ameliorate the depleted activities of antioxidant enzymes (SOD, CAT, GPx) and reduced Glutathione (GSH). Histological examination of the brain from the experimental animals showed acute neuronal necrosisand degeneration in untreated group compared to normal control. Treated groups showed normal neurons, glial cells and randomly appearing necrosis in the grey matter. Results from this study suggest that C. paniculantum leaves supplement attenuate peroxidation of membrane lipid, recovering of the enzymatic and non-enzymatic antioxidant defense system, restoration of liver and kidney, and could be used in ameliorating oxidative stress conditions.

Immobilization of Bromelain on ProbioticBacillus Spores for Synergistic Effects, Improved Activity and Stability

2017-12-01T00:00:00Z

Immobilization of Bromelain on ProbioticBacillus Spores for Synergistic Effects, Improved Activity and Stability Ugwuodo, Chika Jude Bromelain is a group of high-activity proteases extracted from pineapple. This enzyme has a wide range of applications but is unstable under certain levels of stress. This study was aimed at immobilizing bromelain from pineapple peel on probiotic Bacillus spores for improved stability and activity and to determine synergy between the enzyme and the probiotic using inflammation as a case study. Three Bacillus strains from fermented African locust bean seeds obtained from the Department of Microbiology, The University of Nigeria, FMC1, FN6 and FMR4 were evaluated for probiotic potential. Acid tolerance, auto-aggregation, bile salt tolerance, sodium chloride tolerance, cell hydrophobicity, antimicrobial potential and haemolysis were studied. FMR4 was selected based on performance and used to produce spores. Bromelain was immobilized on the spores by the adsorption method. The conditions of immobilization (pH, temperature, time and enzyme concentration) were optimized, and both the free and immobilized enzymes were studied. The spores, free bromelain and immobilized bromelain were tested for oedema inhibition against distilled water (negative control) and diclofenac sodium (positive control) using male Wistar rats. Maximum bromelain coupling percentage (50.607 ± 4.194) was obtained when immobilization was carried out at pH 6.0, 24ºC and for an incubation time of 150 minutes. Bromelain immobilized on Bacillus spores showed significantly greater storage and thermal stability (at 60ºC, 65ºC, 70ºC and 80ºC) than the free bromelain. It retained 53.115 ± 3.769 % of its activity one hour after exposure to 80ºC. Anti-inflammatory study results showed that the spores, free bromelain, bromelain-spore formulation and diclofenac sodium produced significant percentages of oedema inhibition. For category one (rats induced with inflammation 30 min after receiving oral treatments), Group 7 rats treated with 0.2 ml of bromelain-spore showed higher oedema inhibition percentage (88.948 ±12.044) than Group 4 treated with 0.2 ml of free bromelain (60.253 ± 13.041). In category 2 (rats induced with inflammation three days after receiving oral treatments) Group 7 treated with 0.2 ml of bromelain-spore showed higher inhibition percentage (81.935 ± 8.861) than Group 4 treated with 0.2 ml of free bromelain (78.445 ± 4.464). Results obtained from this work indicate that Bacillus strains from fermented African locus bean seeds are good probiotic candidates and their spores has been shown to be a good immobilization support for bromelain in order to improve bromelain stability and oedema inhibition potential in animal models.