References
Agundu, P. U. C. & Ohaka, J. (2013). Capital allowance: captivating nuance of investment
incentives in the Nigerian manufacturing sector. Journal of Financial Management
and Analysis, 26 (2), 26-32
Aguolu, O (1999). Taxation and tax management in Nigeria, Enugu: Meridian Associates.
Ajila, A. (2014). Agro-allied industries – Bedrock of the Nation’s economic revival. Business
day.
Akenbor C. & Mafiana, K. N. (2019). Capital allowance incentives and financial
performance of quoted agribusinesses in Nigeria. Federal University Otuoke Journal
of Management Sciences, 3(1), 136-146
Akinyomi, O. J., & Tasie, C. (2011). The impact of tax incentives on the performance of
small-scale enterprises. Adamawa State University Journal of Accounting Research,
1(1), 181-188.
Amadiegwu, N.O. (2008). Taxation an indispensable tool for economic development. Enugu:
Aries Publication
Anwaar M. (2016). Impact of firms’ performance on stock returns (evidence from listed
companies of ftse-100 index London, UK): Global Journal of Management and
Business Research: Accounting and Auditing, 7 (2) 116-119
Ariwodola, J.A. (2001) Personal taxation in Nigeria: 4th ed. Lagos. T. A. A. Nigeria Limited.
Asiodu, D.S. (2003). Industrial policy and incentives in Nigeria. Nigeria Journal of
Economic and Social Studies (2), 161-167.
Babatunde, S. A. (2014). Significance of tax incentives and infrastructural development on
entrepreneurship in Nigeria. The Nigerian Accountant, 47(2), 4–13.
Brodzka, A. (2013). Tax incentives in emerging economies. Business systems and economics
3(1), 26-36
Bryman, A., & Bell, E. (2007). Business research methods. 2nd edition. New York: Oxford
University Press Inc.
Dotun, S. O. & Sanni, O. E. (2009). Corporate tax incentives and economic growth in
Nigeria. Ibadan: University of Ife Press Ltd.
Ehikioya, B. I. (2009). Corporate governance structure and ?rm performance in developing
economies: evidence from Nigeria. Corporate Governance, 9(3), 231–243.
Fletcher, Kevin (2002). Tax incentives in Cambodia, Lao PDR and Vietnam.
https://www.imf.org/external/pubs/ft/seminar/2002/fdi/eng/ pdf/fletcher.pdf. retrieved
on 10/06/2020
Gurtner, B., & Christensen, J. (2008). The race to the bottom: Incentives for new investment.
Retrieved on from November 6, 2020 http://www.taxjustice.net.
Ibanichuka, E. A. L., & Ihendinihu, J. U. (2012). Creative accounting and implication for
dividend payout of companies in the financial sub-sector of Nigerian economy.
Mediterranean Journal of Social Sciences 3 (15), 125-139
Ifueko, O. O. (2009). Tax Incentives for Foreign Investors in Nigeria: the Nigerian Investors
Business forms Bernex Switzerland.
Kachru, R. P. (2008). Agro-processing industries in India: Growth, status and prospects.
Indian Coun. Agric. Res., 114–126.
Kiabel, B. D (2014) Personal Income Tax in Nigeria. Springfield Publishers, 3rd ed. pp. 3-17
Kiabel, B. D. (2011). Corporate tax incentives in Nigeria. Asian Economic Review. 3 (4),
244-246
Klemm, A. (2009). Causes, benefits, and risks of business tax incentives. International
Monetary Fund Working Paper, 21(9), 1-27
Klemm, A; & Van, P. S (2009). Empirical evidence on the effects of tax incentives, IMF
Working Paper, International Monetary Fund, Washington D.C.USA. pp.6-12
Mahmood, H. U. (2011). Agro-allied industries and rural development: The Mambilla
experience. Journal of Agriculture and Vetrenary Science., 3(1) 26–35.
NPCS (2000). Handbook on agro based industries. Niir Project Consultancy Services pp. 40–
Nwanyanwu, K. U (2018). Capital allowance and net profit margin of quoted agro-allied
companies in Nigeria.
Karpíšková, R. (2021). Detection and molecular characterisation of methicillin-resistant
Staphylococcus aureus isolated from raw meat in the retail market. Journal of Global
Antimicrobial Resistance, 26: 233-238.
FAO (2007). Meat processing technology for small–to-medium-scale producers. Gunter Heinz
and Peter Hautzinger, RAP Publication, pp 339-379.
Oloruntoba, A., Omoniyi, A. O., Shittu, Z. A., Ajala, R. O., & Kolawole, S. A. (2024). Heavy
metal contamination in soils, water, and food in nigeria from 2000–2019: A systematic
review on methods, pollution level and policy implications. Water, Air, & Soil
Pollution, 235(9): 586.
WHO
(2014).
Antimicrobial
resistance:
Global
report
on
Surveillance.
https://apps.who.int.iris/bitstream/handle/10665/112642/9789241564748_eng.pdf.
Assessed 18/06/2025.
Park, M.G., E.J. Blitzer, J. Gibbs, J.E. Losey, B.N. Danforth (2015). Combined effect of
pesticides and landscape simplification compromises wild pollinators. Proc. Royal Soc.
Lond. (B) [published online 3 June 2015, A
Yang, B., Qiao, L., Zhang, X., Cui, Y., Xia, X., Cui, S., ... & Meng, J. (2013). Serotyping,
antimicrobial susceptibility, pulse field gel electrophoresis analysis of Salmonella isolates
from retail foods in Henan Province, China. Food Control, 32(1): 228-235.
Tripathi, R. M., Raghunath, R., & Krishnamoorthy, T. M. (1997). Dietary intake of heavy metals
in Bombay city, India. Science of the total environment, 208(3): 149-159.
Van, T. T. H., Nguyen, H. N. K., Smooker, P. M., & Coloe, P. J. (2012). The antibiotic resistance
characteristics of non-typhoidal Salmonella enterica isolated from food-producing
animals, retail meat and humans in South East Asia. International Journal of Food
Microbiology, 154(3): 98-106.
Hughes, C., Gillespie, I. A., & O’Brien, S. J. (2007). Foodborne transmission of infectious
intestinal disease in England and Wales, 1992–2003. Food control, 18(7): 766-772.
Achi, O. K., & Madubuike, C. N. (2007). Prevalence and antimicrobial resistance of
Staphylococcus aureus isolated from retail ready-to-eat foods in Nigeria.
Ellerbroek, L., Narapati, D., Tai, N. P., Poosaran, N., Pinthong, R., Sirimalaisuwan, A., ... &
Schroeter, A. (2010). Antibiotic resistance in Salmonella isolates from imported chicken
carcasses in Bhutan and from pig carcasses in Vietnam. Journal of FoodProtection, 73(2):
376-379.
Minami, A., Chaicumpa, W., Chongsa-Nguan, M., Samosornsuk, S., Monden, S., Takeshi, K., ...
& Kawamoto, K. (2010). Prevalence of foodborne pathogens in open markets and
supermarkets in Thailand. Food control, 21(3): 221-226.
Zhao, C., Ge, B., De Villena, J., Sudler, R., Yeh, E., Zhao, S., ... & Meng, J. (2001). Prevalence
of Campylobacter spp., Escherichia coli, and Salmonella serovars in retail chicken, turkey,
pork, and beef from the Greater Washington, DC, area. Applied and environmental
microbiology, 67(12): 5431-5436.
Gundogan, N. E. S. L. ?. H. A. N., Citak, S. U. M. R. U., Yucel, N., & Devren, A. (2005). A note
on the incidence and antibiotic resistance of Staphylococcus aureus isolated from meat and
chicken samples. Meat science, 69(4): 807-810.
De Boer, E. J. T. M., Zwartkruis-Nahuis, J. T. M., Wit, B., Huijsdens, X. W., De Neeling, A. J.,
Bosch, T., ... & Heuvelink, A. E. (2009). Prevalence of methicillin-resistant
Staphylococcus aureus in meat. International journal of food microbiology, 134(1-2): 52-
Atanassova, V., Meindl, A., & Ring, C. (2001). Prevalence of Staphylococcus aureus and
staphylococcal enterotoxins in raw pork and uncooked smoked ham—a comparison of
classical
culturing
detection
and
RFLP-PCR. International
journal
of
food
microbiology, 68(1-2): 105-113.
Demirezen, D., & Uruç, K. (2006). Comparative study of trace elements in cert