A descriptive cross-sectional study was conducted to assess the operational facilities and sanitary practices in Zangon Shanu abattoir, Kaduna State, Nigeria. Semi structured questionnaires were administered to the workers and also observational studies on facilities and sanitary practices in the abattoir were conducted. The results showed that 75.00% of the abattoir workers were between the ages of 25 to 35 years, with majority (P<0.05) not well educated. Also 60.00% of the workers are working in the abattoir for more than 6 years (P<0.05), with only 40.00% were well trained on abattoir operations. Observational assessment of abattoir facilities revealed that the size and sitting of the abattoir were very satisfactory, however not cited close to livestock market. Facilities such as lairage, evisceration section, guttery and tripery section, cold room, detained meat section and condemned meat section are present but non-functional. There is ample supply of water from the overhead tank and also hand pump borehole. Most of the solid wastes (bones, horns and undigested ingesta) were packed in sacks and transported out of the abattoir for other uses, while the rests were burnt in the abattoir and the ashes packed for other uses. Liquid wastes was normally done manually by sweeping with brooms and directed into the drainage system which was opened into the nearby stream and bush. All blood from the slaughtered animals were collected into containers, boiled and taken out of the abattoir for other uses. Cleaning and disinfection of the slaughter slabs, premises and floors were done daily and the wastewater and its effluents directed into drainage. The study recommends renovation of some facilities; provision of sanitary sections with well-equipped facilities and provision of bins and dumpsites for proper disposal of wastes.

Poverty has become paramount, and it is been given much emphasis in different aspects since the declaration and introduction of the Zakat institutions in Yobe State Nigeria. The declaration focuses strongly on the reduction of state poverty within the recent activities of Islamic Financial Institutions as Islam provides an essential tool to completely prove in reducing poverty. The objective of the study is to assess the role of Zakat in addressing some levels of poverty reduction in Yobe State, Nigeria. A survey was conducted within 17 local governments of Yobe State, in which 20 questionnaires were served to each local government with total of 340. The study employed factor analysis for assessing the relation between the variables adopted, and descriptive and independent t-test analyses are considered for the analyses. The result shows that the Zakat has played a significant role in addressing poverty reductions in Yobe State, Nigeria.

A regulatory review of Islamic banking laws concept and practice in Nigeria under conventional banking regulatory laws need to be reviewed and investigated. Sharia Regulatory laws have provided sufficient laws and practices for Islamic Financial Institutions to be integrated into Nigeria's existing system of the non-interest bank and Islamic windows. In light of the above, establishing the Financial Regulation Advisory Council of Experts (FRACE), the Advisory Committee of Experts (ACE), the Sharia Advisory Board (SAB), and the Banks and Other Financial Institutions Act (BOFIA) to promote the Sharia Governance of Islamic Financial Institutions, businesses, and institutions in Nigeria. This employed cognate narrative and approach review to deduce and examine lacunae in the applicable laws and assess the scholarly perception of ethical financing in the Islamic Financial Institutions sector. The study employed Structural Equation Modeling (SEM). Consequently, the results revealed the positive relationship between the FRACE, ACE, SAB, and BOFIA in promoting regulatory and prudential assessment toward Sharia Governance of Islamic Financial Institutions in Nigeria. The application of laws and insufficient and inefficacious practice of its application generate an awkward practice of Islamic banking, and its windows in conventional banks and other Islamic financial Institutions are practically concerned and measured for Sharia suitability. Thus, establishment and regulatory laws will enhance Islamic Financial Institution practices and ensure equal treatment and great concern as conventional financial institutions in the country.