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Item A Comparative Study of the Different Diagnostics of Detecting Malaria and Typhoid Fever(Journal of Disease and Global Health, 2022-12-31) Fredrick, Christy ChinyereAim: The study is aimed at comparing the different method of diagnosing plasmodium parasite and typhoid fever and also to know the most effective method of diagnosis. Methods: The different diagnostic method of analyzing malaria and typhoid were compared by using blood and stool samples of patients from Angwan Rogo community FCT, Abuja. The diagnostic method used for the analysis of malaria were Rapid diagnostic test kit (RDT) and microscopy diagnostic method, which are Field stain and Giemsa stain. The positivity rate of RDT was (12%), Field stain (88%) and Giemsa stain (94%). Typhoid fever was diagnosed using widal test and stool culture test. The results showed that age group 1-10 had the highest malaria prevalence of 70% followed by age group 21-30 with prevalence of 10%. The positive result for typhoid fever widal test is 63.3% while for stool culture is 90%. Conclusion: The result of the study shows that children are more prevalent to malaria. Therefore, laboratory personnels should not depend solely on widal test, but rather they should employ other diagnostic method such as stool culture which can differentiate salmonella infections from other infections for more diagnostic test result.Item A Critical Evaluation of the Problems of Income Tax Enforcement Procedures in the Nigerian Tax System(University Law Journal, 2017) Kontagora, A.MLooking at the Nigerian tax system, the existence of the various tax laws in Nigeria provide for an effective tax administration. However, the country is always faced with problems of income tax enforcement procedures. The government (Federal, States and Local) and their agencies, the taxing authorities are faced with problems concerning the procedure for collection and administration of taxes as well as problem of enforcing the tax laws. These problems are largely administrative, statutory, judicial and to some extent, political in nature, It is only when all the stake holders mentioned above put all hands on deck to tackle these problems by making effective tax enforcement mechanisms under the Nigerian tax laws that laudable progress can be achieved.Item A Diagnostic Appraisal of the Fiscal Regime: Deep Offshore and Inland Basin Production Sharing Contract Act in Focus(Novena University Law Journal, 2019) Kontagora, A.MThis paper extensively explains in lucid terms and in deserving instances, compares the fiscal provisions of the Deep Offshore and Inland Basin Production Sharing Contracts Act and the Petroleum Profits Tax Act with reference to the Production Sharing Contracts petroleum arrangement in the upstream petroleum industry in Nigeria. It also makes a very strong case for a total review of the Deep Offshore and Inland Basin Production Sharing Contracts Act with a view to ensuring that the Nigerian government derives maximum benefits from her petroleum resources.Item A Review of Formalities in Company Administration(Abuja Journal of Private and Comparative Law, 2011) Kontagora, A.MThe word “formal” means “following established procedure, custom and practices (eg. following a ceremonial practice), and formality. It means a point of practice that must be observed so as to achieve a particular legal result or procedural requirement. To achieve a legal requirement in the administration of companies therefore, recourse must be had to the provision of the relevant laws. The relevant laws are those that govern the formation, management and winding up of companies, which include (1)Companies and Allied Matters Act No 1, of 1990 (as amended), cap C.20, Laws of the Federation of Nigeria 2004. (2) Securities and Exchange Commission Act, 1989; (3) Investment and securities Act 1990; (4) Banking Act, 2004; and (5) Insurance Act 2003Item A Review of Income Tax Relief In Nigeria: Rationale and Considerations(Novena University Law Journal, 2017) Kontagora, A.MThere have for sometime been complaints upon complaints of multiplicity of taxes in Nigeria with less focus being made on the various windows open for the tax Payers to exist through, inform of reliefs (as breathing spaced). It is for the reason that this scholar thought of highlighting some of those windows provided in favour of the tax payers in the various tax laws/ legislation in Nigeria.Item An Analysis of the Administration of Criminal Justice Act 2015(The Journal of Environmental and Human Right Law, 2023) Kontagora, A.MThe rising crime rate in Nigeria in recent times in the form of murder, robbery, fraud, terrorism, banditry, militancy, herders/farmers clashes, kidnappings and so on is alarming thereby necessitating the reactions of the law enforcement agents, like the police and other security agencies. Who in the course of doing their job of trying to enforce the provisions of criminal laws in the country with a view to curbing such crimes sometimes overstep their boundaries by infringing on the fundamental human rights of the suspects and defendants thereby necessitating the enactment of the Administration of Criminal Justice Act (ACJA), 2015 which has outlined the various rights of suspects and or defendants before, during trials, and after convictions. This Article, therefore, examined the rights of suspects and defendants under the Administration of Criminal Justice Act (ACJA) 2015 and how it sought to protect the rights of the defendants and the loopholes/shortcomings in the provisions of the enactment. As well as the areas where it conflicts with the provisions of the Constitution of the Federal Republic of Nigeria of 1999 (As Amended). That while the enactment made provisions for the protection of the fundamental human rights of suspects/defendants, some sections of the ASJA, like sections 293 - 296 conflict with $.36 of the Constitution of the Federal Republic of Nigeria 1999 (As Amended). The Article therefore among others recommended for the proper training and retraining of the law enforcement agents on the fundamental human rights of suspects/defendants. It is also recommended that the sections of the enactment that are inconsistent with the provisions of the constitution be repealed.Item An Analysis of the Legal Framework of Income Tax Enforcement Procedure in Nigeria(Unimaid Journal of Private and Property Law, 2020) Kontagora, A.MThe imposition of tax under the Nigerian Tax System is purely statutory. There is no common law of taxation, as all taxes derive their authority from a particular statute or the other. There has been a requirement that if government wants to interfere with property, pry into a man's affairs and take his money then this must be on clear statutory authority. This requirement is premised on the need to protect the individual from the state, hence the principle that if parliament intended to tax, it must have said so clearly in a statute. Consequently, over the years, the Nigerian tax system has undergone significant changes. The tax laws are being reviewed to enhance effective means of generating revenue through income tax so as to meet up with the current demands of the Nigerian fiscal Revenue programmes and to reduce tax evasion and tax avoidance in the Nigerian tax system. The The Nigerian tax system consists of wide range of statutes by which the Nigerian government seeks to charge and collect revenue for public expenditures. The basic system of taxation in Nigerian is the taxation of income. That is why this scholar seeks to look into the legal framework of the income tax enforcement procedure in Nigeria with a view to analyzing them.Item An Appraisal of the Legal Framework of Nigerian National Tax Policy as a Tool for Revenue Growth and Economic Development(Portharcourt Law Journal, 2020) Kontagora, A.MThe Nigerian tax system is centered on three major pivots which are tax legislation, tax policy and tax administration. A tax policy is a general framework that provides guidelines for the operations of the tax system. Instead of a properly documented tax, the fiscal objectives of successive administration have, at various times, dictated the operations of the Nigerian tax system. Largely, the objectives have included the institution of a low tax regime aimed at reducing the tax burdens of individuals in order to encourage savings and investment; the encouragement and inculcation of voluntary compliance among the citizenry, as opposed to coercive methods of ensuring compliance; the stimulation of tax incentives to encourage the development of certain sectors of the economy such as manufacturing, solid minerals, agriculture, oil and gas; a deliberate move from income tax to consumption tax; the introduction of a self-assessment regime to encourage taxpayer participation; and the use of statutory mechanisms and to curb tax evasion and avoidance. There is always the problem of making a good legislation, sound tax policy and a viable tax administrative mechanism under the Nigerian tax regime. It is only when the general tax system is overhauled in terms of effective tax laws, efficient tax policies and administrative system that the tax regime will improve Nigerian revenue growth and development.Item An Appraisal of the Ownership Theories of Oil and Gas with Particular Reference to Nigeria and the United States of America (USA)(Unimaid Journal of Private and Property Law, 2017) Kontagora, A.MThe ownership of natural resources in Nigeria, with particular reference to oil and gas, has become topical, sensitive, sensational, preponderant and vexatious. This is so because, even when there are other sources for earning national wealth, none provides as much as 80% of foreign earnings. This is why the nation reels from the effect of any hiccup in both local and international oil markets. The clamour for resource control is either caused by the type of ownership of natural resources that a country practices for example, as in Nigeria where the Niger Delta Region feels that the government ownership of natural resources (oil and gas) is a deprivation of their right to the natural resources located in their land and/or the desire to appropriate the revenue realized therefrom. In the world, two main types of natural resource ownership exist. They are private ownership and public ownership. These ownership theories will be examined with a view to ascertaining their suitability and preference. A middle course of natural resource ownership exists in which both the government and/or private individuals own resources pari passu (side by side). This paper looks essentially at the two common types of ownership of oil and gas viz public ownership and private ownership. This is with a view to providing adequate information that will enable unbiased Judgement as to which practice is best suitable for Nigeria to adopt. Nigeria and the United States of America are countries where public an ; private ownerships of oil and gas are obtained/practised respectively.Item An Appraisal of the Tax Regime in the Nigerian Petroleum Industry, Journal of Law and Policy(Journal of Law and Policy, 2023) Kontagora, A. MThe revenue generated from the taxes paid by the petroleum companies in Nigeria is a major source of income powering the Nigeria economy. Over the year in its bid to regulate the petroleum industry the Nigeria government has enacted various tax laws including the recently enacted Petroleum Industry Act 2021 all with the sole purpose of generating more revenue for the state. The federal government of Nigeria on whom the Nigerian constitution vests ownership and control of mining of petroleum products in Nigerian uses taxation as one of its tools for the exercise of control over petroleum resources in respect of oil exploration, oil prospecting and mining of the petroleum resources in Nigeria. Taxation of the oil companies in Nigerian is propelled and geared towards ensuring that government generates enough revenue for the provision of the needed infrastructures and basic amenities to the Nigeria citizens. This article analysed the legal tax regime operating in the petroleum industry in Nigeria. It outlined and discussed the challenges faced by the government in administrating the taxes in the petroleum industry. It took into cognizance the instance that led to inadequate revenue generation on the part of the government, which is occasioned by multiple loopholes, inherent in our various tax laws which are usually exploited by the companies liable to taxes under them. It also discussed the various tax incentives available to the companies operating in the petroleum sector in Nigeria to encourage them to invest more of their resources and profits in Nigeria. The various tax statutes regulating taxation in the petroleum industry in Nigeria and other legal materials were also discussed. An in-depth analysis and reviews of the relevant provisions of the tax statutes and the legal materials consulted revealed. that the tax statutes were inadequate to address the tax needs of Nigeria for the generation of adequate revenue to fund its economy. We were able to observe that the tax statutes as they currently exist leave a lot of room for tax avoidance and tax evasion leading to low revenue generation by the tax authorities from the oil industry. The article is also of the view that multiple tax regimes in the petroleum industry in Nigeria have greatly contributed to tax avoidance and tax evasion and recommended that there is a need for a single enactment (legislation) ta harmonize all the tax regimes in the petroleum industry in Nigeria.Item An Appraisal of the three capitals of Taxation(Capital Gains Tax, Capital Transfer Tax and Capital Allowance) Under The Nigerian Tax Regime(Kampala International University Law Journal, 2019) Kontagora, A. MThe Taxation of Capital Gains and Capital Transferred Assets otherwise called Wealth Taxes, involve the levying of taxes on accumulated wealth/resources which can be used for investment and reinvestment for multiplier effects and in the Process same tax relieves are given in form of Capital Allowances for business organizations. This Paper appraises these Capitals with a view to discovering what they are, how they are applied and their effects on the revenue/tax generation on the economic growth and development of Nigeria,Item An Overview of the Legal Challenges in the Administration of Property Tax in Nigeria(Port Harcourt Journal of Business Law, 2017) Kontagora, A.MLand is the most important resource any individual or government can own. It is for this reason that it attracts a lot of attention and interests leading to conflicts. Consequently, laws are made to protect the land and the various interests conflicting over it. That is what motivated this scholar to look into some of those areas (of interests and conflicts) to highlight them and the relevant laws, observations and make recommendations for the minimization of such conflicts so as to enhance economic activities in the country.Item Anaerobic digestion and agricultural application of organic wastes(Advances in Environmental Research, 2018) Aransiola, Sesan AbiodunThe anaerobically digestion and agricultural application of organic wastes was conducted using food wastes and cow dung. Twenty kilograms each of the feed stocks was added into two 30 liters-capacity batch digesters. The anaerobic digestion was carried out within a temperature range of 25-31°C for a retention time of 51 days. The results showed a cumulative gas yield of 5.0 bars for food waste and no gas production for cow dung within the retention time. Bacteria such as Escherichia coli, Staphylococcus aureus, Pseudomonas aeruginosa, Proteus vulgaris and Clostridium sp were isolated. Fungi isolated included Aspergillus niger, Aspergillus nidulan, Trichophyton rubrum and Epidermophyton flocossum. The nondispersive infrared (NDIR) analysis of the biogas produced confirmed that the gas consisted of CH4, CO2 and H2. Statistical analysis revealed there was no significant correlation between temperature and biogas produced from the organic wastes (r= 0.177, p = 0.483).The organic wastes from the biogas production process stimulated maize growth when compared to control (soil without organic waste) and indicated maximum height. The study therefore reveals that food waste as potential substrates for biogas production has a moderate bio-fertilizer potential for improving plant growth and yield when added to soil.Item Analysis and Determination of the Proliferative Biomarker Potential of Ki-67 in Cervical Lession/Cervical Cancer using Immunohistochemical Method.(Journa of Coastal Life Medicine, 2023-11-02) Obum-Nnadi Charity NdidiBackground: Cervical cancer is believed to be one of the most widespread cancers worldwide with the utmost burden prevalent among women in areas where resources are scarce. Methods: The study population was from 10 years retrospective archival tissue blocks of cervical cancer among women in Abuja metropolis from 2005 to 2015 Histopathological diagnosis by H and E was made, from the 80 cases examined 20(25%) Cases were cervicitis (CC), 15(18.8%) were cervical intraepithelial neoplasia (CINI), 15(18.8%) were cervical intraepithelial neoplasia (CIN2) while 30(37.3%) cases were squamous cell carcinoma SCC They were examined immunohistochemically by Avidin Biotin Complex (ABC) method. Ki67 (proliferation marker). Results: A statistically significant rate of positivity was found in the expression of Ki-67 among all the categories of the studied cases. Conclusion: This study showed that most of the immunological markers examined can be used for identification of different stases involved in cancer progression, also for diagnosis of cancer, predictive prognosis and can be explore as therapy targets for cervicitis and Squamous cell carcinoma.Item ANAMMOX in Wastewater Treatment(Springer Singapore, 2021) Aransiola S.A.Water is a universal solvent that is used both for domestic and commercial purposes. Used water is referred to as wastewater which is released in a varying quantity of volumes to the environment. Wastewater could be point source or non-point source. This water consists of wastes, solid, liquid and gaseous. Ammonia, also known as NH3, is a colourless gas with a discrete odour and a compound of nitrogen and hydrogen, but when the compressed liquid of anhydrous ammonia gets into the atmosphere, it turns into a dangerous gas. In order to minimize these effects, both biological and physico-chemical technologies have been applied in the elimination of ammonium from wastewaters for a long period; however, these methods are not very effective in the removal of this ammonium, in accordance to the stringent discharge standards; hence, more effective technologies are called out, and one of these effective and efficient technologies is referred to as anaerobic ammonium oxidation (ANAMMOX). ANAMMOX process is an economical and energy-saving biotechnology that encompasses a great potential in the treatment of ammonium-rich wastewaters, especially after its successful case in the treatment of sludge digest liquids. This chapter is therefore written to focus on ANAMMOX organisms, their applications in wastewater treatment and their advantages and disadvantages.Item Anti-Bacterial, Phytochemical Analysis and Blood Pressure Lowering Effects of Orange Flesh Sweet Potatoes (Ipomoea Batatas L.)(Current Research in Interdisciplinary Studies, 2022-07-12) Obum-Nnadi, CharityAim; The use of natural or alternative medicines has increased markedly over the last few years. The practice started in Africa quite a while past before the disclosure of even chemotherapeutics. With time, the practice spread to Asian nations and different parts of the world. Over the previous century it has gotten more consideration from places like Europe and the United States of America and has been utilized all the more widely in treating different infirmities. In view of considering the efficacy of traditional medicines, this study aims at assessing the Phytochemical and Antibacterial property of fresh and fermented Ipomoea batatas L. against selected test microorganisms. Methods: The Antibacterial efficacy was tested using the agar-well diffusion technique. The Minimum Inhibitory Concentration (MIC) and Minimum Bactericidal Concentration (MBC) of the extracts were also determined. Phytochemical examination of the hot, cold and fermented extracts was also analyzed using standard methods. Results: Results obtained uncovered that the Antibacterial activities in cold extracts were more effective than the hot extract. Cold extracts of Ipomoea batatas L. tuber has Antibacterial activity against Staphylococcus aureus, Streptococcus pyogenes and Escherichia coli. Hot extracts (HE) of Ipomoea batatas L. bark have Antibacterial activity against Serratia marcescens. Cold extracts of Ipomoea batatas L. tuber was bactericidal for S. aureus at 900mg/ml and 450mg/ml, making 450mg/ml the MBC. CE of Ipomoea batatas L. bark, CE of Ipomoea batatas L. leaf, HE of Ipomoea batatas L. tuber and CE of Ipomoea batatas L. stem was tested against Staphylococcus aureus, Escherichia coli and Streptococcus pyogenes respectively and all organisms came out resistant. The phytochemical analysis of the non-fermented sample uncovered the presence of saponins, flavonoids, anthraquinones, tannins, glycosides and phenol. The fermented Ipomoea batatas L. flour revealed the presence of phenols, flavonoids, tannins and alkaloid while the fermented juice revealed the presence of only alkaloid. It was likewise discovered that Ipomoea batatas L. stabilized the blood pressure and blood levels of people at Kpaduma town in Guzape. Conclusion: Ipomoea batatas L. contains phytochemicals, according to this study. The plant has antibacterial activities against Staphylococcus aureus, Escherichia coli, Streptococcus pyogenes and Serretiamarcesens, indicating that it can be utilized as an antibacterial. In addition, Ipomoea batatas L. has been shown to be useful in the controlling of high blood pressure and blood sugar levels.Item Antibiotics Susceptibility Pattern of different Bacteria Associated with female Genital tract Infection in Rural Communities in North central Nigeria(Current Research in Interdisciplinary Studies, 2022-08-23) Obum-Nnadi, CharityGenital tract infections (GTI) are infections of the reproductive system which are caused by pathogenic organisms normally present in the reproductive tract, or introduced from the outside during sexual contact or medical procedures. Infectious agents can impair various important human functions, including reproduction. Bacteria, fungi, viruses and parasites are able to interfere with the reproductive function in both sexes. Antibiotic susceptibility testing is commonly used in Medical Microbiology (1) the disc diffusion technique and (2) the tube dilution method. Both methods identify the infecting pathogen and the antibiotics that are likely to inhibit its growth. This study was conducted to determine the antimicrobial susceptibility of bacteria in the genital tract of females in rural communities in FCT Abuja, Nigeria. A total of 75 samples were collected from 32 women of the age ranging from 21 to 60 years which include; clean catch mid-stream urine, High Vaginal Swab-HVS and Endocervical Swab-ECS samples. The samples were inoculated immediately after collection in the laboratory on chocolate and MacConkey agar. Microscopy of the samples was carried out using wet preparation method they were placed on a clean grease free glass slide, covered with cover slip and viewed under the microscope using low power (X10) and high power (X40) objectives. Antimicrobial susceptibility was performed on all isolated bacteria using the Kirby Bauer’s disc diffusion method on Mueller Hinton agar. Five (5) different bacteria isolates namely Staphylococcus aureus, Escherichia coli, Coliform bacilli, Serretia marcescens, Pseudomonas were identified. The female samples within the age group of 25–52 years, showed higher prevalence of Genital Tract Infection (GTI), 61.3% of the isolates were found to be Gram positive while 28.2% were found to be Gram negative bacteria. Staphylococcus spp (61.3%) was the most prevalent gram positive isolate. Most of the Gram-negative isolates resisted Nalixidic acid, Ceporex and Septrin among all other Gram-negative disc used. 92.26% and 84.52% of the Gram-negative and Gram-positive isolates respectively, were sensitive to Ciprofloxacin. This study reveals that about 50% of female in the rural communities in Abuja between the ages of 21 and 60 years are living with GIT. Both the Gram-negative and the Gram-positive isolates were highly sensitive to Ciprofloxacin. Hence ciprofloxacin is a broad-spectrum antibiotic. The abuse of antibiotics should be discouraged to prevent the increase of antimicrobial resistant cases so as to eradicate these bacterial infections. Finally, the Public Health and epidemiology Department in Federal Capital Territory Abuja should create awareness on personal hygiene in all the rural Communities in Abuja to avoid these infections.Item Antimicrobial Evaluation of Microencapsulated Ciprofloxacin+Irvinga Gabonensis Gum against Klebsiella species from Patients in a Teaching Hospital in Benin(African Scientific Research and Innovation Council Plot 114 Yakubu Gowon Crescent Asokoro Abuja, Nigeria, 2023) Obum-Nnadi, CharityKlebsiella species causes nosocomial infections and other diseases. The use of Ciprofloxacin formulations has been adopted for skin and systemic infections, hence Irvingia gabonensis a specie of African trees in the genus Irvingia, was used for the microencapsulation of ciprofloxacin and used against sequenced disease causing Klebsiella species. Adopting the non-solvent addition of microencapsulation, drug-excipient compatibility test, batches of encapsulated ciprofloxacin + Irvinga gabonenesis, gelatin gum with the pure active ciprofloxacin were prepared from formula X. The FT-IR absorbance at different wavelength was recorded. The resultant microncapsulated drugs were screened for antimicrobial activity using the single disc agar diffusion against K. quasipneumoniae, K. aerogenes, and K. pneumoniae isolates. There were no difference in wavelength of FT-IR spectra of Irvinga gabonensis, pure active ciprofloxacin, and ciprofloxacin blend+Irvinga gabonensis gum. The pure active ciprofloxacin was very effective at the concentration of 8.3µg/mL(IC50:1.02µg/ml) and 4.15(IC50:0.08µg/ml) against all the Klebsiella species. The ciprofloxacin + Irvinga gabonenesis at 7.12 µg/mL (IC50:0.90µg/mL) had significant zone of inhibition when compared to the pure active ciprofloxacin drug alone (IC50:0.80µg/mL) at a concentration of 4.12µg/ml active ciprofloxacin. Based on the 95% mean inhibition concentration, ciprofloxacin + Irvinga gabonenesis gum (IC50:0.90µg/mL) is a better excipient than ciprofloxacin + Gelatin gum (IC50:1.38µg/mL). Ciprofloxacin + Irvinga gabonensis gum exerts effective antimicrobial activities and compactibility in terms of effective drug release.Item Artificial Intelligence (AI) In Education: Integration of AI into Science Education Curriculum in Nigerian Universities(2024-01) Olatunde-Aiyedun, Tope GloriaThis study investigates the integration of artificial intelligence (AI) into science curricula at Nigerian universities, motivated by the imperative to prepare students for the evolving demands of the digital age. Employing a mixed-methods approach, the research explores the impact of AI integration on learning outcomes, student engagement, and overall educational quality in science education. Quantitative analysis focuses on academic records, assessing the performance metrics of 180 science education students enrolled in AI-integrated courses across three Nigerian universities. Diverse representation across institutions and academic levels ensures comprehensive insights. Qualitative data, gathered through semi-structured interviews with three experienced lecturers, delves into their perspectives on AI integration in science education. Interviews, conducted via online platforms, highlight the rationale for integrating AI into the curriculum and the lecturers' experiences with AI in their classrooms. Statistical analysis of quantitative data, including regression analysis, identifies patterns and correlations in student performance. Qualitative data undergoes thematic analysis, revealing key insights and recurring themes within educators' and students' narratives. The results demonstrate a tangible link between AI integration and science education, offering a nuanced understanding of advantages and disadvantages. This research advocates for an adaptive curriculum that equips students with AI-related skills, contributing valuable insights for educational stakeholders on effective AI integration into science curricula. Ultimately, the study aims to foster the development of future experts capable of leveraging AI for scientific innovation in Nigeria's evolving technological landscape.Item Assay of the Level of Calcium, Magnesium and Inorganic Phosphorus in HIV Infected Patients in Owerri, Southeast Nigeria(Journal of Clinical & Experimental Pathology, 2013-01-24) Obum-Nnadi, CharityHIV is a retrovirus, but differs from other retroviruses such as Human T Lymphotrophic Viruses (HTLV) 1 and 2, is transmitted sexually and pre-natally. A total of eighty HIV/AIDS patients attending heart to heart in a Federal Medical center were assayed for the presence of Calcium, Magnesium and inorganic Phosphates which are among trace elements found in the human body, in relation to their CD4 cell counts. The mean (mMol/l) value and Standard Deviation of Calcium, Magnesium and Inorganic phosphates on the HIV infected male patients were investigated to be 1.96 ± 0.49(Ca),1.01± 0.80(Mg), and 1.03 ± 0.09(P) respectively, while the mean (mMol/l) value and Standard Deviation (SD) were 1.96 ± 0.49 (Ca), 0.99 ± 1.70 (Mg), and 1.07 ± 0.25 respectively. The infection rate was high on the female between the age range of 21-30 and 31-40 years with a prevalence rate of 33.5% (27) and 15.0% (12) respectively. Spectrophotometric assay using flow cytometer counter reported that the CD4 cell count of each individual infected with HIV is not dependent or have positive correlation or significant effects at (p>0.05) on the level of concentrations of Calcium, magnesium and inorganic phosphates in the plasma, when compared to the controls and the normal estimate value for trace elements in human plasma. Based on the assay and statistical significance, the CD4 cell count of each individual patient infected with HIV or not, was assumed to be dependent on the anatomical composition and physiological state of their body, dietrary and environmental factors as well as educational exposure of the individual.