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Since the discovery of oil in the country, the attention of Nigeria's public revenue has gradually shifted from tax revenue to non-tax revenue. This has several consequences on economic growth and development in the country. This study examines the effects of tax revenue on selected macroeconomic indicators in Nigeria. It employed annual time series data from 1986 to 2015 for personal income tax (PIT), company income tax (CIT), petroleum profit tax (PPT), value added tax (VAT) as independent variables while the dependent variables are employment rate (ER) and price stability (PT). 2 (two) equations were developed to interrogate the relationships between the dependent and independent variables. An autoregressive distributive lag (ARDL) model was adopted to examine the effect of tax revenue on the designated macroeconomic indicators. The results of the analysis for the 2 equations were mixed. With the overall significant effect of tax revenue on price stability, and the mixed (significant/insignificant) effect on employment rate, it is clear that the use of taxes seem to favour price stability rather than employment generation in Nigeria. Though insignificant, the speed of adjustment to equilibrium was very high for price stability while it became very slow for employment level. This study therefore recommends that Government should avoid multiple tax, but rather grant reasonable tax holidays and reduce taxation to encourage new investments and boost employment. A good part of tax should be allocated to upgrade social and economic infrastructures to reduce cost of doing business and improve profits for businesses that could be re-invested in the economy. Finally, government should strive to balance-off the incidences between income tax and service taxes in order to reduce the tax burden on civil/public workers, who have been observed to be the only segment that pay accurate tax to cushion the overall effect on the disposable incomes of these category.

It was well known that syntax is a part of language which must be absorbed by the learners. By that way they can use the language in the proper manner. However, the teaching of syntax is not really meeting the objective of learning since it leads the teachers to give detail explanation of the language and create negative perception of the language learning itself. Thus this article will discuss the educator’s perspective on teaching of syntax in foreign language. To obtain a data of the study, researchers have constructed a set of structured questions for interview purpose. Eight respondents were agreeing to participate and to be interviewed. Findings demonstrated that syntax is very crucial for teaching and learning of foreign language. In the other hand, learners cannot avoid this part of language and in the same time, teachers must know how to gradually help learners in their learning process.

The amino acid composition of the yolk and albumen of the egg of domestic duck was determined on a dry weight basis. The total essential amino acid ranged from (g/100 g crude protein, cp): 40.9-41.3 or from 43.5-47.8 % respectively of the total amino acid. The amino acid scores showed lysine ranged from 1.26 -1.27 (on provisional essential amino acid scoring pattern) and 1.19-1.21 (on suggested requirement of the essential amino acid of a pre-school child). The predicted protein efficiency ratio was 2.33-2.52, the essential amino acid index range was 1.31-1.32 and the calculated isoelectric point range was 4.90-5.53. The Leu/Ile ratio range was 1.80-1.38. The correlation coefficient (rxy) was positive and significant at r = 0.05 for the amino acids, amino acid scores (on suggested requirement of the essential amino acid of a pre-school child) and the isoelectric point in the two samples. Domestic duck yolk and albumen amino acids were compared with yolk and albumen of domestic guinea fowl and domestic chicken eggs.

The central aim of this study was to investigate the comparative effect of process-oriented approach vs. product-oriented approach in teaching ESP writing within the specific domain of banking English in-service training. The forty participants of the present study were selected from among 50bank staff taking part in upper intermediate level of banking English courses held in the educational department of Export Development Bank of Iran. Following the treatment, which lasted 8 weeks, two 90-minute sessions per week, altogether 24 hours of instruction, a post test of ESP writing, which was the same the pretest, was administered to the learners of both experimental groups. The outcome of the posttest data analysis clarified that both product and process-oriented approaches significantly affect the improvement in the ESP writing ability of the in-service trainees taking part in an ESP course of banking English writing. Meanwhile, it was revealed that the process-based group outperformed the product-based group on the posttest of ESP writing indicating that there was a significant difference between the two groups’ mean scores on the posttest of ESP writing. It was thus concluded that there was a significant difference between process-oriented and product-oriented approaches in teaching ESP writing to the banking English in-service training students.

The main issue to recognize the true Hadis is to refer Quran in the criticism of Hadis. It is approved as a touchstone among the God’s messenger’s relatives as the first and the most important one in the interpretations at Al Forghan in the section of narration. The author tries to produce the Quran examples while there are some produce the Quran examples while there are some differences among the interpretations, this study tries to interpret at the differences.

The eccentric dominating graph EDmGabc(G) of a graph G is obtained from G with vertex set V? = V ? S, where V = V(G) and S is the set of all ?ed-sets of G. Two elements in V? are said to satisfy property ‘a’ if u, v ? V and are adjacent in G. Two elements in V? are said to satisfy property ‘b’ if u = D1, v = D2 ? S and have a common vertex. Two elements in V? are said to satisfy property ‘c’ if u ? V, v = D ? S such that u ? D. Two elements in V? are said to satisfy property ‘d’ if u, v ? V and there exists D ? S such that u, v ? D. A graph having vertex set V? and any two elements in V? are adjacent if and only if they satisfy any one of the property a, b, c is denoted by EDmGabc(G). In this paper EDmGabc(G) of some families of graphs and some basic properties of EDmGabc(G) are studied. Also, we have discussed the eccentricity properties of EDmGabc(G), and we have characterized graphs G for which EDmGabc(G) is complete or a tree.

Lightweight foam concrete has been an effective building material product for many years due to its lightness and cost saving characteristics. The present study covers the use of steel fibres to produce Lightweight Foam Concrete (LFC) for use in the construction of non-load bearing elements. The LFC with a density of 1000 kg/m3 was cast and tested. Compressive, flexural, tensile split, drying shrinkage and water absorption tests were carried out to evaluate the mechanical properties and durability over 28 days. The cement, sand and water used were in the ratio of 1:1.5:0.45. Two percentages of fibre inclusion, 0.25% and 0.4% by total volume fraction, and 30% replacement of cement by fly ash were implemented. The addition of steel fibres in LFC showed a very good contribution in the compressive strength, flexural strength and tensile split strength test results.

With the emergence of Islam faith throughout the Arabia Peninsula, the Arabian poetry entered a new era. The poets who eulogized Arab tribes’ ideals at the Pre-Islamic Ignorance Age, at the dawn of Islam changed their direction to spirituality or the adoration of God’s saints, especially the Prophet of Islam. The poets who exalted and revered the Prophet and his superior qualities in their poetry were generally devoted to the Islamic faith and exalted the Prophet genuinely and from the bottom of their heart. Some of these poets include HissanIbnThabit Ansari, AbdallhIbnRavaheh, KaebIbn Malik and KaebIbnZahir which their poetry has been recorded in the history. In their poetry on the Prophet, such poets defended the Prophet’s faith and supreme intentions and mostly eulogized His proper attributes such as generosity, affability, patience, forgiveness, honesty and sanctity, divine mission and prophecy, etc. and they utilized illuminating verses of the Holy Qur’an in their poetry and founded the basis of their artistic work on the commendation of the Prophet so as to achieve their own perfection.

In this study including the literature that has been made so far about the anomaly concept used to explain every situation which is against the efficient market hypothesis, and "Days of the week Effect" which is among the periodical anomaly types, additionally, the efficient market hypothesis and shortly the anomaly types take place. In the end of the study: it has been determined that the average daily incomes in the beginning of the week, and at the end of the week shows difference according to the other days of the week, and while the incomes on Mondays, which is the first day of the week, tend to be negative , the incomes on Fridays, which is the last day of the week, tend to be positive , and according to the result that appears, it has been understood that Mondays and Tuesdays are the highest and the lowest risky days and the observed high and positive incomes on Fridays shows statistically meaningfulness. Possible reasons that are shown to this result are many factors such as the exchange applications of weekend effect, the behaviors of the individual investors, the news given by the firms on Fridays, profit distribution days and the firm size effect.

The purpose of this study was to investigate factors that hinder the effective selection and use of recommended instructional practices in Citizenship Education through History and Government at the secondary school level. The study adopted qualitative research with a multiple case study design. Data was collected using observation schedule, interview schedule and focus group discussion guide. Data was analyzed using grounded theory and constant comparative technique. The study findings indicate that, inadequacy in instructional resources has a major effect on the selection and use of recommended instructional practices in Citizenship Education. The study thus recommends for an endeavor by the government, school administration and History and Government teachers in the availing of adequate instructional resources.