8 service, learning and work. Following that were two other proponents, the first by CSER (1982) which identified food, nutrition, health, education, housing and the environment, while the second was by the NISER (1986) which identified food, housing, health services, public transportation, access to informnation and potable water.

The first comprehensive study on Nigerian poverty using a basic needs approach was done by Stewart (1985). Apart from stating some of the figures on basic needs she alludes to the fact that there is substantial under-reporting in basic needs indicators, especially in child mortality, disease and morbidity. She also states that there is positive urban bias in government expenditure for basic services. Through a descriptive discussion on incomes and expenditures she concludes that half the population has significantly inadequate income to meet basic food needs, let alone basic services.

An ILO study (1981) led by Seers also provided some basic indicators of the state of basic services especially in relation to the poor. Most of the discussion was at a national aggregate level. Other than showing the general adverse situation in the rural areas and agricultural inequality, potable water supply, it also refers to issues of nutrition. For instance, it states that 30 percent in Oyo state are malnourished. It also states that in Lagos more than 72 percent of the households live in one room houses. It is also highlighted that access to health services may vary from two-thirds of the population in the South to one-third in the North.

Other than these broad based studies many other micro studies, especially by Nigerians, have been conducted. Sada (1975) using neighborhood incomes as a base measure shows urban poverty to be 65 percent in Lagos in 1972. Oshuntogun (1975) provides a profile of the poor in five villages in Western state. On the other hand Adeyokunnu (1975) finds that despite 85 percent of expenditure being allocated to food it is not adequate to meet basic daily nutritional needs. There is also a study by IFAD (1992) which states that 51 percent of the rural population lived below the poverty line as of 1988.

In the recent past a detailed study in selected districts by the Central Bank of Nigeria (CBN) INISER group (1992) has some interesting findings about poverty and welfare pre/post structural adjustment program (SAP). Apart from showing some general patterns in relation to income levels by various occupational groups it also shows that household expenditures on social services have increased from an average of 44.3 percent pre-SAP to 52 percent post-SAP. Real income per household has declined precipitously, major declines being noted for farmers. Government social expenditures have increased on average by about 15 percent. In terms of nutrition there is evidence to the effect that there is less meat and more bean consumption and calorie deficiences.

# **3.5 Poverty Line**

Whatever approach is chosen to analyze poverty, the poverty line is an arbitrary divider of poor and non-poor. Hence it has become common to do sensitivity analysis whereby different poverty lines are established around the chosen line to see how sensitive is the number of poor to the different lines. Therefore it is important to construct a poverty line which has relevance for policy makers and which will be deemed to be an acceptable cut-off point. Also it is important