Tax Dispute in a Digital Economy: The Legal Implication in Nigeria

The study examines the tax disputes in a digital economy with a precise focused on the legal implications in Nigeria. The study explored some of the tax jurisdiction law in the digital economy. This digital economy encompasses various revenue streams and business models, such as e-commerce, digital services, online advertising, and software licensing. The study also identify transfer pricing issues arising from tax authorities in questioning the pricing of intra-group transactions involving intangible assets such as intellectual property rights or digital content. The significance of Permanent Establishment (PE) in determining a business's tax liabilities in a foreign jurisdiction were also discussed. The disputes that are commonly arise when taxpayers fail to fulfill their reporting obligations and the legal implications. However, the study highlighted the development of tax laws and regulations, leading to divergent views between taxpayers and tax authorities on the application and interpretation of tax laws in the digital context. Thus, the study employed a phenomenological research method, specifically a systematic review approach to examine the pertinent literature. Based on this study, it was concluded that tax authorities in Nigeria need to possess a deep understanding of the legal ramifications associated with tax disputes in the digital economy. To successfully navigate such disputes and contribute to an acquiescent and transparent digital economy, the study recommends that Nigerian tax collectors should closely collaborate with legal professionals, continuously update their knowledge of tax regulations, use technology solutions, and offer proactive advice to their clients. They should effectively handle tax disputes and play a vital role in ensuring a transparent and amenable digital economy. Keyword: Tax Disputes, Digital Economy, Legal Implication and Accountant

2nd International Conference on Engineering and Science (ICES2021)

Pile foundations are the elements of structures used to carry and transmit the structures loads to the bearing ground located at some depth below ground surface. The aim of this paper is to explore the improvement of reinforced concrete piles, subjected to harsh marine environment, because of including supplementary ce-mentitious materials, including fly ash and ground granulated furnace slag (GGFS). The overview showed that fly ash might be the optimum material to be included because it improved the workability, slump, hy-dration process, and it enhanced some mechanical properties such as compressive strength. The main im-provement was in the durability properties. For instance, the permeability and void ratio was significantly improved as well as the internal microcracks were decreased as a results of initial temperature reduction of hydration process. Fly ash replacement ratio should be within a limit, 10-30%. Having a ratio more than these can delay the hydration process; hence, delaying the initial and final setting times. Incorporating ground granulated blast furnace slag was enhanced durability properties such as resistance to chemical at-tacks, chloride attacks, carbonation and it decreased water permeability of concrete

Synthesis, Characterization and study biologicalactivity of several 1-cyclopentene-1,2-dicarboxylimidyl Containing oxadiazole and Benzothiazole

In this work involved prepared of several new 1-cyclopentene-1,2-dicarboxylimide linked to oxadiazole and benzothiazole moiety were synthesized by two steps: The first step 2-amino-substituted-1,3,4-oxadiazoles and substituted-2-aminobenzothiazole were reaction with 1-cyclopentene-1,2-dicarboxyl anhydride producing N-( 5- substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids and N-(Substitutedbenzothiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids which in turn were dehydrated in the second step via fusion method to afford he desirable N-(5-substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxylimides and N-(Substituted benzothiazole-2-yl)1-cyclopentene-1,2-dicarboxylimides respectively. Structures of the prepared compounds were characterized by depending on FTIR, U.V spectral data which were in agreement with the proposed ones. Finally antibacterial activity of some of the prepared new cyclic imides were studied by two types of bacteria and the results showed that the most of the tested imides posses good biological activity against these bacteria

Factors affecting the prevalence of ticks in cattle and acaricidal activity of Nicotiana tabacum extracts

ΔΕΝ ΔΙΑΤΙΘΕΤΑΙ ΠΕΡΙΛΗΨΗThe present study was designed to determine factors affecting the prevalence of ticks (Hyalomma and Rhipicephalus) in cattle in district Loralai of Balochistan and to evaluate the acaricidal activity of chloroform and methanol extracts of tobacco (Nicotiana tabacum). A total of 670 cattle of different breeds, age and gender were examined for tick infestation with overall prevalence of 21.49% in Loralai. Friesian was more infected (26.15%) as compare to non-descriptive (22%) and Sahiwal (12.80%) breeds. Similarly, cattle less than one year old were most infected (27.90%) followed by those between 1-2 year (26.88%); the least prevalence was in cattle more than 2 years of age (19.34%). Higher prevalence was noticed in female cattle (21.98%) as compare to male cattle (16.92%). Three concentrations of (Nicotiana tabacum) (12.5mg/mL, 25mg/mL and 50mg/mL) were prepared in chloroform and methanol. The acaricidal activity of these extracts was determined by egg laying index and percentage inhibition of egg laying. The decline in egg laying index was significantly more by chloroform extract (10.048%, 17.378% and 25.143%) as compare to methanol extract (6.367%, 13.152% and 20.827%). Hatchability of eggs in chloroform extract was less than that in methanol extract (67.5%, 43.5% 17% and 77.5%, 47.5% and 23%) respectively. We concluded that the prevalence of ticks in cattle is affected by their age, breed and gender and that chloroform extract of Nicotiana tabacum is more acaricidal as compared to the methanol extract

Effectiveness of Surf Therapy for Children with Disabilities

Background: Few researchers have examined the effects of surf programs on children with disabilities. Due to previous research findings, surfing is being used, as the focus of physical activity intervention due to its numerous health and therapeutic benefits. Objective/Hypothesis: The purpose of this study was to explore the effects of an eight-week surfing intervention on various physical fitness measures in 71 children with disabilities such as autism spectrum disorder, down syndrome, global developmental delays, and cerebral palsy. The study also sought to compare the differences in overall fitness levels between the surf therapy group and an unstructured pool playgroup. Researchers predicted significant differences in the surf therapy group. Methods: The assessment procedure consisted of pre and post physical fitness measures selected from the Brockport Physical Fitness Test in two groups: surfing (n=71) and an unstructured aquatic program (n=20). Results: The results demonstrated significant improvements in core strength (p = 0.00), upper body strength (p = 0.00), flexibility (p = 0.01) and cardiorespiratory endurance (p = 0.00) in the surfing group. However, there were no significant differences in overall fitness levels between the surfing and unstructured pool playgroups. Body composition measurements on the surfing group demonstrated a significant reduction in total body fat % (p = 0.016) and fat free mass (p = 0.008) and a significant improvement in bone mineral density (p = 0.004) pre to post surf therapy. Conclusions: This research demonstrated the effectiveness and physiological benefits of surf therapy for children with selected disabilities

Apple Pomace Consumption Favorably Alters Hepatic Lipid Metabolism in Young Female Sprague-Dawley Rats Fed a Western Diet

Apple pomace, which is a waste byproduct of processing, is rich in several nutrients, particularly dietary fiber, indicating potential benefits for diseases that are attributed to poor diets, such as non-alcoholic fatty liver disease (NAFLD). NAFLD affects over 25% of United States population and is increasing in children. Increasing fruit consumption can influence NAFLD. The study objective was to replace calories in standard or Western diets with apple pomace to determine the effects on genes regulating hepatic lipid metabolism and on risk of NAFLD. Female Sprague-Dawley rats were randomly assigned (n = 8 rats/group) to isocaloric diets of AIN-93G and AIN-93G/10% w/w apple pomace (AIN/AP) or isocaloric diets of Western (45% fat, 33% sucrose) and Western/10% w/w apple pomace (Western/AP) diets for eight weeks. There were no significant effects on hepatic lipid metabolism in rats fed AIN/AP. Western/AP diet containing fiber-rich apple pomace attenuated fat vacuole infiltration, elevated monounsaturated fatty acid content, and triglyceride storage in the liver due to higher circulating bile and upregulated hepatic DGAT2 gene expression induced by feeding a Western diet. The study results showed the replacement of calories in Western diet with apple pomace attenuated NAFLD risk. Therefore, apple pomace has the potential to be developed into a sustainable functional food for human consumption

Biotechnological production and application of fructooligosaccharides

Currently, prebiotics are all carbohydrates of relatively short chain length. An important group is the fructooligosaccharides, which are a special kind of prebiotics associated to their selective stimulation of the activity of certain groups of colonic bacteria that have a positive and beneficial effect on intestinal microbiota, reducing incidence of gastrointestinal infections, respiratory and also possessing a recognized bifidogenic effect. Traditionally, these prebiotic compounds have been obtained through extraction processes from some plants, as well as through enzymatic hydrolysis of sucrose. However, different fermentative methods have also been proposed for the production of fructooligosaccharides, such as solid-state fermentation utilizing various agroindustrial by-products. By optimizing the culture parameters, fructooligosaccharides yields and productivity can be improved. The use of immobilized enzymes and cells has also been proposed as being an effective and economic method for large-scale production of fructooligosaccharides. This paper is an overview on the results of recent studies on fructooligosacharides biosynthesis, physicochemical properties, sources, biotechnological production and applications.The authors thank the National Council of Science and Technology of Mexico (CONACYT) for funding this study. D. A. Flores-Maltos thank the CONACYT for the financial support provided for her postgraduate studies in the Food Science and Technology Program, Universidad Autonoma de Coahuila, Mexico

Investigation of Air Pollution Impact on Kinta River Water Quality at a Tropical Region

Critical air quality levels lead to an unhealthy environment which disrupts physical activities and human health. Wet deposition of air pollutants might cause a high concentration of water pollution due to rain water washout of nitrate and particulate matter (PM). This study aimed to investigate the impacts of air pollutants deposition on river water quality in Malaysia. The methodology involved in the analysis of secondary data (January to December 2013) for air quality and river water quality using factor, correlation, and regression. Parameters of air quality were PM10, Nitrate (NO3), ozone (O3) and temperature while water quality data were turbidity, Nitrate and PM10 (Ca, As, Hg, Cd, Cr, Pb, Zn, Cl, Fe, K, Mg, Na). The results show that there were positive correlations between air quality indicators and Kinta river water quality parameters. Correlation matrix shows that in terms of turbidity, air and water data were having 96% similarities. Regarding Nitrate concentrations, air and water records had only 30% of correlation matrix, which can be due to other sources of Nitrate which was agriculture activities near Kinta River. The factor analysis results showed that PM was the main contributor to river water quality particles with 94%. © 2020 Published under licence by IOP Publishing Ltd