This study evaluates the influences of various Tax revenues and duty elements on public expenditure in Nigeria over the period of 1994 to 2016. The study employs the stationarity test, the Co-integration, Error Correction estimate and the Granger Causality test. Due to the relatively short period considered by the study, it employs the Auto regressive Distributive Lag model. The lag length selection criteria showed the sufficiency of the first lag for the employed model since revenues of previous period may be expended in future periods. It is discovered in the long run that Petroleum Profit Tax, Company Income Tax and Value Added Tax revenue sources contribute significantly to the expenditure pattern of the government. Unidirectional causal relationship abound and spilled from Petroleum profit Tax and Company Income tax to Government Expenditure while bidirectional causal relationship is seen between Personal Income Tax and Government Expenditure and Valued Added Tax and Government Expenditure. It was also observed that the trend of government expenditure is largely independent of Capital Gains Tax and Custom and Excise duties. This is linked to insufficient funds accruing to the identified tax revenue and duties sources. Freidman’s Tax leading hypothesis is imminently represented as Petroleum Profit Tax and Company Income Tax are seen to be leading and determining the expenditure pattern of the public sector. Although, the above shows the dependence of government expenditure largely on the natural resource of the nation (crude oil) and the corporate firms. It is therefore recommended that (i) the public sector should ensure a fluid budgetary process to ensure easier transition and benefit from revenues via government expenditures and (ii) the custom and excise duties should be reformed to ensure proper remittances and adequate collection plans.

This study investigates the lack of availability of science teaching facilities on students teaching and learning science in some selected secondary schools in Kebbi State. Five research questions are developed to capture the topic and questionnaire is designed to obtain information from the respondents which comprise of teachers of the selected schools, 30 population samples were randomly selected from the four schools in the state, percentage and frequency distribution were used to present the result of the information gathered. The analysis of the data shows that teachers (administrators and classroom teachers) procure instructional material majority by improvisation. Other sources include donations, gifts from philanthropists, spirited people and international organizations. They utilize instructional materials to demonstrate learning concepts in the classroom; they have certain way of maintaining these instructional materials for teaching and learning purposes. However, problems such as poor maintenance culture of school heads, inadequate funds, inexperience in the use of some science teaching materials (laboratory materials) by some teachers, lack of in-service training for teachers, poor storage facilities, lack of interest of some administrative heads and teachers over instructional materials. The findings of the study discovered that some classroom teachers do not use instructional materials to bring about effective learning in the classroom because they lack the required knowledge on how to use the instructional materials appropriately. As a result of low knowledge by some of these teachers, they prefer not to make use of these facilities because they fear not to damage them. Recommendations are made based on the findings that seminars, in-service training and workshop should be organized for teachers on the effective use of instructional materials in the teaching and learning process, there should be supervision and monitoring of the teachers by school administrators during instructional process under classroom condition. The findings also revealed the positive impacts of adequate teaching materials to student‟s academic performance, problems affecting the use of educational facilities and how it can be resolved in the study area. Keywords:

Unani System of Medicine is an important segment of AYUSH (Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homoeopathy). In 20th and 21st century due to side effects of synthetic drugs, there is an increasing interest in ASU (Ayurveda, Siddha and Unani) medicine. At present the adulteration of the herbal drugs is the burning problem in ASU herbal industry and it has caused a major problem in the research on commercial natural products. The deforestation and extinction of many species and incorrect identification of many plants has resulted in adulteration and substitution of raw drugs. The future development and analysis of herbs is largely dependent upon reliable methodologies for correct identification, standardization and quality assurance of ASU drugs. In India normally the contamination/adulteration in food/crude drugs is done either for financial gain or due to carelessness and lack of proper hygienic conditions of processing, storing, transportation and marketing. Medicinal plants constitute an effective source of traditional and modern medicine. Adulteration is considered as an intentional addition of foreign substances to increase the weight of the product or to decrease its cost. It may be due to various factors like confusion in vernacular names, lack of knowledge about authentic plants, non availability of genuine drugs, similarity in morphology, activity, aroma, careless collection and other unknown reasons. This article throws a light on adulteration, types, common market adulterants in ASU medicines and prescribed Prevention methods.

This paper analyses the driving for the emission reduction performance of industrial wastewater from 2008 to 2017 in Beijing, Tianjin and Hebei by utilizing the modified Kaya identity and the Logarithmic Mean Divisia Index (LMDI) method. As a result, we find that industrial water-saving technology and water consumption per unit of industrial GDP are the negative inhibitors of industrial wastewater discharge, while worker productivity and the scale of workers are the positive factors for industrial wastewater discharge. This study also shows that although the performance of industrial wastewater reduction in this area has improved in the last ten years, there is still room for improvement.

Discourse analysis is an important approach in interpreting denotations beyond the surface meaning of a sentence. Two methods are embodied in this research to examine the underlying meaning of certain literary texts. Since the novel Anne of Green Gables by Lucy Montgomery still poorly explored, this paper investigates the language of selected contexts of the novel according to the theories of cooperative principle and conversational implicature. To clarify, the research sheds light on the nature of discourse in the novel using Grice's four conversational maxims. The violation of maxims can be explained with regard to the theory of conversational implicature. The findings of this paper demonstrate the efficiency of the applied theories. The results signify that all the maxims have been flouted among the selected parts of the novel. The overall assumption of maxims flouting in this novel is due to the protagonist‟s constant detachment of her real world. Such continuous demeanor indicates the protagonist‟s wishes of escaping her rough cruel life as an orphan and finding a refuge through her imaginative excursions.

Backround: Chronic myelogenous leukemia (CML) is a myeloproliferative neoplasm that originates in abnormal pluripotent bone marrow stem cell and is associated with the BCR ABL1 fusion gene located in the Philadelphia chromosome. Objective: Molecular diagnosis is done by detecting BCR-ABL fusion transcripts which is also helpful in the identification of various molecular subtypes on the basis of breakpoint cluster regions involved in the translocation. Materials & Methods: This was a data based study & a total of 90 patients were enrolled in the study. The molecular diagnosis was done on Real Time PCR in a stepwise manner using commercial kits. Firstly RNA was extracted from blood kits, then cDNA was synthesized which was subjected to quantitative PCR & the BCR-ABL/ABL ratio was calculated. Results: Out of the 90 patients who reported with mild to moderate leucocytosis Philadelphia chromosome was not detected in 14 patients, 18 patients were with negative BCR-ABL/ABL ratio and 58 patients were found to be positive with mean value of 36.17±7.43 of the ratio which decreased with the treatment. Conclusion: Molecular detection of the BCR-ABL/ABL ratio is an important tool for assessing response to therapy and in developing more effective therapeutic modalities.

Mothers are directly responsible for the dental health of their offspring and can play an important role in preventing oral diseases in children. They clean teeth of their children, teach them proper hygiene and dietary habits, and organize professional dental care. The aim of this study was to investigate the relationship between oral health knowledge of mothers and dental caries in Tripoli, Libya. A cross sectional study was conducted on 392 mothers of 6 to 12 years old children who visited the three public health centers, and one of the biggest public health hospitals for regular check up or other health problem in Tripoli. A validated questionnaire was used to examine mother`s knowledge about oral health and dental examination was carried out to assess the their children's caries experience. DMFT was statistically significantly associated with the mother`s knowledge according to chi-square test. Approximately half of mother’s had poor knowledge (49.7%), (40.1%) had average knowledge and only (10.2%) had good knowledge about oral health The higher prevalence of DMFT score was observed among children with poor mother`s knowledge (36.4%), while the lowest prevalence was observed among prevalence of DMFT values amongst children with good mother`s knowledge (15.0%). The relationship was statistically significant (P-value= 0.031). In conclusions the prevalence of DMFT was affected by the level of mother`s knowledge, the children whose mothers with good level of knowledge had the lowest prevalence of DC, while the children whose mothers with poor level of knowledge had the highest.

During the last two decades, significant changes have taken place in the epidemiology of meningitis, especially due to the global availability and expanding use of Hib vaccines. We conducted an observational study with the aim was to isolate and identity of the pathogen causing meningitis in children under 5 years during January 2017 to December 2017 in Paediatrics department of Dhaka Shishu (Children) Hospital Dhaka, Bangladesh. Our study participants were clinically suspected cases of meningitis in children below 5 years of age admitted in the selected hospital. All the data were collected and recorded systematically in a questionnaire and entered into computer software SPSS (Statistical package for social sciences) version 20.0 edited and analyzed with plotted in graphs and tables. Sensitivity and specificity of Gram stain, CSF latex were also calculated. Main outcome measure (s): Results of CSF cell count, Gram stain, Culture, LAT and Blood culture were the main outcome variables. A total of 100 cases of suspected meningitis in the age group below 5 years comprised the study population. Majority of the patients belonged to ≤12 months. Male to female ratio was 1.6:1. The most common clinical presentation was fever (100.0%) with median duration of 2 days. Ninety six (96) patients had convulsion and the median duration of continuation of convulsion was 1 day. Thirty Eight patients had vomiting and median duration of continuation of vomiting was 1 day. A total of 100 clinically suspected cases of acute bacterial meningitis, laboratory confirmed cases were 36(36.0%), out of which 14(38.9%) cases were CSF culture positive, 10(27.8%) were Gram stain positive and 36(36.0%) were Latex agglutination test positive. Most frequently isolated organism were Streptoccous pneumonae 34(94.4%). Haemophilus influenzae was isolated in 2 cases. The validity of test of serology (LAT) sensitivity was 100.0% and specificity was 74.4%, Gram stain sensitivity was 71.4% and specificity 100.0% to detect capsular polysaccharide antigen in CSF. In the conclusion, we can say Meningitis is more common during infancy and is more common in males. Fever, convulsion, vomiting and lethargy were the commonest symptoms. CSF culture is the ‘Gold standard’ and positive in 38.9% cases, but Latex agglutination test was 100.0% sensitive for detection of Antigen in CSF.

To determine the variation in serum Ionized Calcium values between serum separated at 0 hour and samples when serum was separated after 4 hours with clot contact. Another comparison is between sample separated immediately and serum sample stored after separation for 24 hours at 2-8 degree refrigerated temperature. This study was done to determine the pre-analytical variation due to different storage and sample segregation methods employed by different hospitals depending upon their infrastructure and human resource. This study further emphasizes that since the variation found was minimal and non-significant in serum samples, it should be the sample of choice for the measurement if iCa. The method employed for estimation was direct ISE only and no comparison is done between the methodologies.

Introduction: Skull is most commonly found and recovered intact among all the bones of the body. Though, anthropometric measurements can determine the gender of the individual, the morphometric analysis of the skull can also aid in gender determination. Morphometric analysis of maxillary sinus can be accurately measured using new imaging modalities like CBCT. Aims and Objectives: To assess the accuracy of maxillary morphometric parameters in gender determination. Materials and Methods: 200 maxillary sinus CBCT images were acquired retrospectively from the database to measure various parameters of the maxillary sinus. All measurements were carried out using CS softwareVer.3.3.11. All the values were recorded on an excel sheet and were subjected to statistical analysis. Results: Comparison of the measurements of maxillary sinus between males and females showed that the overall parameters were significantly greater in males than in females. The final result of the discriminative analysis shows that the ability of maxillary sinus to identify gender was 69% in males, 68% in females with an overall accuracy of 68.5%. Conclusion: Maxillary sinus morphometrics can be helpful in predicting the gender of the individual. The role of the oral radiologist in gender determination is important as his expertise in the field of head and neck radiology along with CBCT interpretations of maxillary morphometrics can help the forensic team to predict the gender of an individual.

Background: Facial appearance often plays a vital role in forming an impression of others, especially during the initial stages of acquaintance. The impression one gets of the other person during this initial encounter is often a long lasting one and could be either positive or negative at different times. Looks, however, play an important role during this first impression. Materials & Methods: The attractiveness of different smile variables on the perception of smile esthetics was evaluated. The study consisted of 3 groups of evaluators: General dentists (100), dental students (100) and patients (100). 4 pleasant smile pictures of young females were selected and modified with one esthetic parameter each of midline diastema, crown length, gingival display, and midline shift. Results: A small amount of space between the maxillary central incisors was not rated as unattractive by any group. The general dentists and dental students were more critical than patients when evaluating midline diastema discrepancy. The general dentists and dental students did not perceive a change in attractiveness until the midline shift was 3mm. While the patients did not perceive any change in attractiveness even at the maximum of 4mm shift. A reduction of maxillary lateral incisor by 1.5mm was rated unattractive by the general dentists and the dental students while patients perception for attractive smile changed when the crown length was reduced to 2mm. Conclusion: The type and degree of deviation from the norm and the opinion of the patient need to be taken into consideration. Among all the four esthetic parameters, midline diastema was more unattractive for all the groups. So, correction of this parameter by the dental professional is of paramount importance for a better esthetic result.

The immune system is comprised of biological structures and processes within an organism that protects against diseases. This system has been discussed extensively since the introduction of medicine and yet has remained the most enigmatic. Continuous research in the field has yielded better but not complete understanding of concepts of immunity and related disorders. Although researchers have learned much about the immune system, new technologies for identification of individual immune cells are now allowing scientists to determine which targets are triggering immune response against healthy self. The detailed understanding of immunological tolerance, its regulatory network, combination of new technologies and expanded genetic information may increase the awareness to make it possible to control degree of auto reactivity in the immune system and lay down new hope for treatment of autoimmune diseases in the future.

Sarcoidosis is a systemic granulomatous disease of unknown etiology and involves many organs. The liver is the third most commonly involved organ after the lymph nodes and the lungs, usually clinically silent. As in the other organs, liver sarcoidosis is characterized histopathologically by non-caseating granulomas. In rare instances (5% of cases), liver sarcoidosis is complicated by portal hypertension or chronic cholestasis. The aim of this study is to show that liver sarcoidosis can cause portal hypertension without progression to cirrhosis.

Benign breast diseases constitute a heterogeneous group of disorders including developmental abnormality, epithelial and stromal proliferation, inflammatory lesions and neoplasm. Benign breast lesions deserve attention because of their high prevalence, their impact on women’s life and due to cancerous potential of some histological types. So the study is aimed to attempt clinico-pathological correlation of non-neoplastic lesion of breast lump with detail history and pathological findings. The present study is prospective and retrospective study of non-neoplastic breast lesions carried out in department of pathology with the help of department of surgery at one of the teaching hospital in north Maharashtra. The retrospective study was done between May 2015 to July 2018 and prospective study between august 2018 to may 2019. Total one hundred cases of non neoplastic lesions of breast were studied in detail with relation to available clinical data. Tissue for H&E sections were fixed in 10% formalin and subjected to routine paraffin embedded processing and stained with Hematoxylin and Eosin. Out of 78 cases of non- neoplastic lesions of female breast, 45 cases 57.96% were of benign proliferative lesions, 30 cases 38.46% of inflammatory lesions and 3 cases of miscellaneous lesions. Maximum numbers of cases were found in age group 21-50 years with commonly presented with lump and pain. Inflammatory lesions and fibrocystic disease are the two common non neoplastic lesions of the breast tented to occur in 2nd to 4th decade of life. The most common presenting complaints are lump and pain in the breast.

The aim of the study was to investigate Alkaline phosphatase (ALP) activity in peri implant crevicular fluid (PMICF) in direct and indirect anchorage side during orthodontic tooth movement in humans. Material and Method: A split mouth technique of ten patients requiring all first premolar extractions were selected and treated with absolute anchorage. Enmase-retraction was done using 150 g sentalloy springs at both direct and indirect anchorage side. Maxillary Ist quadrant side acted as direct anchorage site, while second quadrant acted as indirect anchorage site. Peri implant crevicular fluid was collected from mesial crevices of mini implant before initiation of retraction (baseline), and after initiation of retraction on 1st, 7th, 14th and 21st day and the Alkaline phosphatase activity was estimated using ELISA method. Results: There was no significant difference in means value of Alkaline Phosphatase of two groups at any interval. But the mean difference of Alkaline Phosphatase for all intervals between two group was statistically significant. Conclusions: The overall means of Alkaline Phosphatase of direct method was significantly (p < 0.05) higher than indirect anchorage group.