EFFECT OF VITAMINS C AND E INTAKE ON BLOOD ... - EuroJournals
EFFECT OF VITAMINS C AND E INTAKE ON BLOOD ... - EuroJournals EFFECT OF VITAMINS C AND E INTAKE ON BLOOD ... - EuroJournals
European Journal of Social Sciences - Volume 2, Number 1 (2006) requirements for local government creation is the capacity to generate internal revenue in addition to population density, geographical contiguity and community affinity. This Task Force will assist in gearing up the local governments and developing many of the assigned tax sources (like tenement rate) already neglected due to their ultimate reliance on monthly statutory allocation. Local governments are agents of development and this should be the focus of their activities. Both the federal and state governments must then stop allocating ad-hoc functions and responsibilities to local governments, especially without adequate financial backing. To further enhance the capacities of local governments to function as agents of development, the Community Development Associations (CDAs) and other popular grassroots organisations have to be integrated into their structures and processes (CASS, 2003). Lastly, there is need to revisit the VAT proceeds sharing ratio by raising the relative share local governments as this will further reduce fiscal stress being undergone. This is necessary because what gets to the individual local government from this source is very minute despite its sharing at ratio 15:50:35 among the federal, state and local governments respectively. References [1] Adamolekun, L. (1984) “The idea of local government as a third tier of government revisited: Achievements, Problems and Prospects” in Quarterly Journal of Administration Vol. xviii Nos 3 & 4 pp. 113-138. [2] Adedeji, Adebayo (1970) Local Government Finance in Nigeria: Problems and Prospects. Adedeji and Rowland (eds) Ile-Ife: University of Ife press pp. 1-19. [3] Adejuyigbe, Omolade (1972) “Re-organisation of local government councils in Western Nigeria” in Quarterly Journal of Administration Vol. 6 No 4 (July) pp. 401-416. [4] Adesina, O. C. (1998) “Revenue Allocation commissions and the contradictions in Nigeria’s federalism” in Kunle Amuwo, et. al (eds) Federalism and Political Restructuring in Nigeria. pp. 232-246. [5] Adesopo, A. A. and Asaju, A. S. (2004) “Natural resource Distribution, Agitation for resource Control right and the practice of Federalism in Nigeria” in Journal of Human Ecology. India, Delhi: KRE Publishers pp. [6] Adesopo, A. A.; Agboola, A. A. and Akinlo, O. O. (2004) “Centralisation of intergovernmental fiscal power and the lower levels of government in a federation: The Nigerian Experience” in Journal of Social Sciences Vol. 8 No. 3 (May) India, Delhi: KRE Publishers pp. 179-195. [7] Aigbokhan, Ben E. (1999) “Fiscal federalism and economic growth in Nigeria” in Fiscal Federalism and Nigeria’s Economic Development. Proceedings of the 1999 NES Annual Conference pp. 333-352. [8] Akindele, S. T.; Olaopa, O. R. and Obiyan, A. Sat (2002) “Fiscal Federalism and local government finance in Nigeria: An examination of revenue rights and fiscal jurisdiction” in International Review of Administrative Sciences. SAGE Publications. Vol. 68 No 4 pp. 557-577. [9] Anyanwu, J. C. (1997) Nigerian Public Finance First edition, Onitsha: Joanne Educational Publishers Limited. [10] Awa, E. O. (1976) Issues in Federalism. Nigeria; Benin: Ethiope Publishing House. [11] Bello-Imam, I. B. and Uga, O. Edu (2004) “Nigerian Local Government as a third tier of government: Myth or reality” in Bello-Imam and Obadan (eds) 58
European Journal of Social Sciences - Volume 2, Number 1 (2006) Democratic Governance and Development Management in Nigeria’s Fourth Republic 1999-2003. Ibadan: CLGARDS pp. 453-468. [12] Central Bank of Nigeria (1996) Annual Report and Statement of Accounts for the year ended 31 st December. [13] __________________ (1997) Annual Report and Statement of Accounts for the year ended 31 st December. [14] __________________ (1998) Annual Report and Statement of Accounts for the year ended 31 st December. [15] __________________ (1999) Annual Report and Statement of Accounts for the year ended 31 st December. [16] __________________ (2000) Annual Report and Statement of Accounts for the year ended 31 st December. [17] __________________ (2001) Annual Report and Statement of Accounts for the year ended 31 st December. [18] __________________ (2002) Annual Report and Statement of Accounts for the year ended 31 st December. [19] __________________ (2003) Annual Report and Statement of Accounts for the year ended 31 st December. [20] Centre for Advanced Social Sciences (2003) “Governance and Politics at the local level” in The Guardian. Tuesday, September 23, p. 21 and Thursday, September 25. [21] Ekpo, A. (1994) “Fiscal federalism: Nigeria’s post independence experience, 1960-1990”, World Development Vol. 22 No. 8. [22] Humes, Samuel (1970) “Local Government” in Quarterly Journal of Administration Vol. 5 No. 1 (October) pp. 91-110. [23] Iniodu, P. U. (1999) “Fiscal dependence of local governments in Nigeria’s fiscal system: The case of Akwa-Ibom State” in Fiscal federalism and Nigeria’s Economic Development. Proceedings of the 1999 NES Annual Conference pp. 289-311. [24] Musgrave, R.A. (1959) The Theory of Public Finance. New York: McGraw-Hill. [25] Nigeria, Federal Republic of (1999) The Constitution of the Federal Republic of Nigeria, Lagos: Federal Government Press. [26] Ojo, Seyi (1999) Elements of Tax Management and Practice in Nigeria Lagos: Bola Prints. [27] Olaniyi, O. (1999) “Fiscal federalism and the performance of local governments in Nigeria’s economic development: An impact Analysis” in Fiscal federalism and Nigeria’s economic development. Proceedings of the 1999 NES Annual Conference pp. 271-287. [28] Olowononi, G. D. (1999) “ Federalism and vertical intergovernmental financial imbalance in Nigeria” in Fiscal federalism and Nigeria’s economic development. Proceedings of the 1999 NES Annual Conference pp. 189-213. [29] Olowu, Dele; Ayo, S. B. and Akande, Bola (eds) (1991) Local Institutions and National Development in Nigeria. Ile-Ife: Research Group in Local Institutions in Collaboration with OAU Press. [30] Philips, A.O.(1971) “Nigeria’s Federal Financial Experience” in The Journal of Modern African Studies. Vol.9 No 3. [31] Shah, Anwar (1991) The New Fiscal Federalism in Brazil Discussion Papers No 124. The World Bank. 59
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European Journal of Social Sciences - Volume 2, Number 1 (2006)<br />
requirements for local government creation is the capacity to generate internal revenue in<br />
addition to population density, geographical contiguity and community affinity. This<br />
Task Force will assist in gearing up the local governments and developing many of the<br />
assigned tax sources (like tenement rate) already neglected due to their ultimate reliance<br />
on monthly statutory allocation.<br />
Local governments are agents of development and this should be the focus of their<br />
activities. Both the federal and state governments must then stop allocating ad-hoc<br />
functions and responsibilities to local governments, especially without adequate financial<br />
backing. To further enhance the capacities of local governments to function as agents of<br />
development, the Community Development Associations (CDAs) and other popular<br />
grassroots organisations have to be integrated into their structures and processes (CASS,<br />
2003).<br />
Lastly, there is need to revisit the VAT proceeds sharing ratio by raising the<br />
relative share local governments as this will further reduce fiscal stress being undergone.<br />
This is necessary because what gets to the individual local government from this source<br />
is very minute despite its sharing at ratio 15:50:35 among the federal, state and local<br />
governments respectively.<br />
References<br />
[1] Adamolekun, L. (1984) “The idea of local government as a third tier of<br />
government revisited: Achievements, Problems and Prospects” in Quarterly<br />
Journal of Administration Vol. xviii Nos 3 & 4 pp. 113-138.<br />
[2] Adedeji, Adebayo (1970) Local Government Finance in Nigeria: Problems and<br />
Prospects. Adedeji and Rowland (eds) Ile-Ife: University of Ife press pp. 1-19.<br />
[3] Adejuyigbe, Omolade (1972) “Re-organisation of local government councils in<br />
Western Nigeria” in Quarterly Journal of Administration Vol. 6 No 4 (July)<br />
pp. 401-416.<br />
[4] Adesina, O. C. (1998) “Revenue Allocation commissions and the contradictions<br />
in Nigeria’s federalism” in Kunle Amuwo, et. al (eds) Federalism and Political<br />
Restructuring in Nigeria. pp. 232-246.<br />
[5] Adesopo, A. A. and Asaju, A. S. (2004) “Natural resource Distribution, Agitation<br />
for resource Control right and the practice of Federalism in Nigeria” in Journal of<br />
Human Ecology. India, Delhi: KRE Publishers pp.<br />
[6] Adesopo, A. A.; Agboola, A. A. and Akinlo, O. O. (2004) “Centralisation of<br />
intergovernmental fiscal power and the lower levels of government in a<br />
federation: The Nigerian Experience” in Journal of Social Sciences Vol. 8 No. 3<br />
(May) India, Delhi: KRE Publishers pp. 179-195.<br />
[7] Aigbokhan, Ben E. (1999) “Fiscal federalism and economic growth in Nigeria” in<br />
Fiscal Federalism and Nigeria’s Economic Development. Proceedings of the<br />
1999 NES Annual Conference pp. 333-352.<br />
[8] Akindele, S. T.; Olaopa, O. R. and Obiyan, A. Sat (2002) “Fiscal Federalism and<br />
local government finance in Nigeria: An examination of revenue rights and fiscal<br />
jurisdiction” in International Review of Administrative Sciences. SAGE<br />
Publications. Vol. 68 No 4 pp. 557-577.<br />
[9] Anyanwu, J. C. (1997) Nigerian Public Finance First edition, Onitsha: Joanne<br />
Educational Publishers Limited.<br />
[10] Awa, E. O. (1976) Issues in Federalism. Nigeria; Benin: Ethiope Publishing<br />
House.<br />
[11] Bello-Imam, I. B. and Uga, O. Edu (2004) “Nigerian Local Government as a<br />
third tier of government: Myth or reality” in Bello-Imam and Obadan (eds)<br />
58