This study is on the effects of multiple taxation on the performance of small and medium scale enterprises (SMEs). Over the years, small and medium scale enterprises (SMEs) have been an avenue of job creation and the empowerment of Nigerian citizens, providing about 50% of all jobs in Nigeria and also for local capital formation. However, the mortality rate of these small firms is very high. Among the factors responsible for these untimely close-ups are tax related issues, ranging from multiple taxation to enormous tax burdens. The study therefore examines the effect of multiple taxation on SMEs survival. The study involves a survey research design with a population of 91. The researchers derived their sample size to arrive at 74 and a selfadministered questionnaire was used to collect data. This data was quantitatively analyzed with simple percentages and the research hypotheses were tested with ANOVA. Findings revealed that multiple taxation has negative effect on SMEs' survival and the relationship between SMEs' size and its ability to pay taxes is significant. The research therefore, recommends that government should come up with uniform tax policies that will favour the development of SMEs in Nigeria and government should put into consideration the size of SMEs when formulating tax policies.

Exophytic gingival lesions represent some of the more frequently encountered lesions in the oral cavity.Some of these lesions are reactive in nature. Pyogenic granuloma is a relatively common benign mucocutaneous lesion occurring intra orally or extra orally. The exact etiopathogenesis remains unknown, although contributory factors include trauma, inflammation and infectious agents. Intraoral lesions are sometimes associated with pregnancy. Typically, pyogenic granuloma presents as an exuberant, red painless mass that easily bleeds, ulcerates and grows rapidly and is frequently seen on the gingiva. Treatment is surgical excision to exclude angiomatous proliferation. The condition is frequently associated with recurrence, and has more predilections towards females. Here by, presenting a case of pyogenic granuloma in a 40 years old male patient.

Context: Intramuscular (IM) butorphanol can be a convenient postoperative analgesia compared to epidural (EP) route. Aims: Compare the efficacy and safety of IM vs EP butorphanol (1 mg/2 mg) as postoperative analgesia. Settings and design: A randomized-controlled study. Materials and methods: This study was conducted on 120 adult patients of either sex in the age group of 20-60 years, undergoing lower abdominal or lower limb surgeries (American Society of Anesthesiologists [ASA] class-I/II). Patients were randomized to butorphanol intramuscularly (IM group) or EP injection (EP group). Each group had two equal subgroups where patients received either 1 mg or 2 mg by the respective route. The primary outcomes were onset of analgesia, peak time of analgesia, and duration of analgesia. Pain was assessed on a 0-10 visual analog scale (VAS), and vital parameters were assessed at baseline and after 10, 20, 30, 60, 90, 120, and 180 minutes. Clinical safety was assessed by the adverse events. Results: The duration of analgesia provided by both the routes was comparable (293.0 minutes IM and 270.25 minutes EP). However, duration of analgesia was longer (p, 0.043) with 2 mg compared to 1 mg. Similarly, the onset of analgesia, pain scores, and peak time of analgesia were similar (p > 0.05) in the two groups. No differences in the hemodynamic parameters and respiratory rate were observed in the two groups. Higher incidence of all the side effects (sedation, somnolence, pruritus) was observed with IM administration. All side effects were clinically insignificant. Conclusion:Intramuscular butorphanol is as effective as an EP for the management of immediate postoperative pain. Keymessages: Intramuscular analgesics could be more convenient and safer compared to EP administration. Butorphanol administered by the IM route is as effective and safe compared to EP administration.

This case study has been developed to promote understanding the e-tailing of health services. E-health web portal provides a new medium for information dissemination, interaction and collaboration among institutions, health professionals, health providers and the public. This case study provides a founders perspective in setting up and running a medical website that offers online health care services to customers across the world. The case study discusses the challenges and issues faced by the founders and also the promoter's perspective on the lucrativeness of offering e-tailing services. Using this case study an attempt is made to stress the importance of a flexible e-tailing business model specific to the services offered and need of periodic assessments to ensure that the business runs profitable.

A large fraction of the old in our society live away from nears and dears. Newspapers of today are flooded with attacks towards them. These attacks are not only physical, they are technical too. This paper presents a system employing fraudulent message detection wiping out the chances of old beign victims of fraud SMS ,and face detection, home automation, health monitoring system ensuring their physical security. An android application and a blynk application installed in both old users andchild’s mobile are the two applications employeed. The fraudulentmessage detection module classifies SMS delivered to the oldusing SVM classifier. Spam SMS alerts are displayed in the android application. Face detection module uses ESP32Cam to capture video frames and thereafter OpenCV to crop faces anda face recognition model to classify obtained faces as known and unknown. Unknown face alerts are given via the android application. The old might be unable to turn ON/OFF lights and fans everytime. Home automation system uses two PIR sensors one for light and other for light. PIR sensors detect motion and pass signals to relay modules and accordingly fan and light turn ON and OFF. Lights and fans can also be operated manuallyvia the android application. Most importantly health is what that matters .A health monitoring system in the form of blynk application collects data from temparature and pulse sensors anddisplays in the application. Alerts are displayed once the vitals exceed the preset threshold value. Index Terms: SVM, Home Automation, Convolutional neural networks, OpenCV