NUMERICAL METHODS FOR ORDINARY DIFFERENTIAL EQUATION
The Project Abstract
Numerical Methods for Ordinary Differential Equations is a self-contained introduction to a fundamental field of numerical analysis and scientific computation. Written for undergraduate students with a mathematical background, this project work focuses on the analysis of numerical methods without losing sight of the practical nature of the subject.
The project study highlights new and emerging themes. Chapters are broken down into `lecture’ sized pieces, motivated and illustrated by numerous theoretical and computational examples. Over 200 exercises are provided and these are starred according to their degree of difficulty.
NUMERICAL METHODS FOR ORDINARY DIFFERENTIAL EQUATION
A CRITIQUE OF THE POWERS OF ATTORNEY GENERAL IN THE ADMINISTRATION OF CRIMINAL JUSTICE IN NIGERIA
ABSTRACTS:
In the system of Administration of Justice in Nigeria, Attorney General occupies a very prominent position. As the Chief Law Officer and Minister for Justice, Attorney General exercises a controlling authority in the conduct of any civil proceeding affecting government or any of its agencies. For example, no garnishee order affecting public funds in the hand of any public functionary or any corporation or organization shall be executed without the prior consent of the Attorney General. In Criminal Cases, the Attorney General as the Chief Law prosecutor for the state, has power to institute and undertake, take over and continue or discontinue any criminal proceeding instituted by him or any other person or authority what so ever. In the exercise of the aforementioned powers, the Supreme Court of Nigeria had held that the Attorney General is a master unto himself, law unto himself, and is under no control – judicial or otherwise whatsoever. The exercise of his discretion in that regard is final and irreversible by even his appointer and is subject only to public condemnation in the court of public opinion. This dissertation however, questions the validity of the above position of the Supreme Court based on the general character of the Constitution of the Federal Republic of Nigeria, 1999 (as amended), the historical development of the powers of Attorney General under the same Constitution, the Nigeria‟s local circumstances and the Rules of Interpretation of statute/ Constitutional provisions. The dissertation therefore, calls for the judicial restatement of the law and makes recommendations for the reform of the Constitution in such a manner that would ensure the redemption of the office of Attorney General from the exclusive control of the executives and curve political influence on the performance of his duties. The dissertation also questions the constitutionality of the requirement for the consent of Attorney General in the enforcement of garnishee orders against government or any of its agencies under S. 84(1 & 3) of the Sheriffs and Civil Process Act Cap.S6 Laws of the Federation of Nigeria, 2004 and calls for the repeal of the same…
A Critique of the Application of the Principles of Natural Justice in Disciplinary Action in Nigerian Universities
ABSTRACT
The requirement of the principles of natural justice in the Universities disciplinary action has received much attention from the Courts in the recent time. The Court interventionin the administrative determination of the Universities hascreated a lot of uncertainties and confusion. In fact, the extent, scope and limit of the Universities‟ power to punish student for misconduct is mostly unclear. This problem is so far-reaching that the University decision-makers are often confused as to practical steps to follow or what standard of natural justice they should observe in their disciplinary process.Objectives of the work include theappraisal of the University disciplinary jurisdiction vis-à-vis court of competent jurisdiction in trying University students for misconduct. This work is motivated by the unusual raise in the student-university litigations in Nigeria. The study focused on the importance of University disciplinary system and remedies as a much better way of resolving University disciplinary matters. It employed the doctrinal method of research to critically examine the application of the principles of natural justice in disciplinary action in Nigerian Universities and its effect on the institutional administrative expediency and efficiency. This research produced a number of findings:the application of the principles of natural justice to the University disciplinary actions are too demanding for the University Disciplinary Authorities;students and staff, despite the internal redress mechanism in the University forum, still resort to the court of law for redress. Based on the findings, it is recommended that the observation of the basic principles of natural justice should be sine qua non to discipline of student in Nigerian Universities. It is no longer sufficient for a University to discipline a student where it appears to the Vice-chancellor that such a student has been guilty of misconduct. Any student facing a disciplinary penalty, must know the case against him/her, the student must be given an opportunity to correct or contradict the evidence that have been made in support of the case, the University authority must make its decision without a reasonable apprehension of bias. In order to avoid the cost and minimize the number of lawsuits mushrooming in our Universities, it is crucial that University administrators understand the law, disciplinary due process and follow it.
CHAPTER ONE
GENERAL INTRODUCTION
Background to the Study
Disciplinary action of whatever nature must be carried out according to the dictate of law. This is one of the pillars of the rule of law. Statutes always provide procedures to be followed before a person is disciplined. These procedural requirements are provided in the statutes to enable the authority exercising the power under such statutereach a conclusion that is fair, justand reasonable. Where these procedures are ignored, irrespective of the fairness of the power exercised, the court will hold that the law has not been obeyed andthe power exercised, is a nullity.1
One of the legal requirements for a valid exercise of disciplinary action is the observation of natural justice principles. The doctrine of Natural justice has, over the years, crystalized into two maxims: Audi alteram partem meaning that nobody should be condemned unheard. Nemo judex in causa sua which means that a man should not be a judge in his own cause. The most frequent cause of judicial interference with the exercise of administrative powers is a disregard of these principles of natural justice. Many of the cases of disciplinary actions in Nigerian Universities were often reviewed against the Universities by the courts, consequently nullified as a result of their failure to recognise and observe the principles of natural justice.
Natural justice, apart from being the “law of GOD”2, has alsofound expression in the Constitution of the Federal Republic of Nigeria (1999 Constitution).Section 36 (1) provides:
In the determination of his civil rights and obligations, including any question or determination by or against any government or authority, a person shall be entitled
to a fair hearing within a reasonable time by a court or other tribunal established by law and constituted in such manner as to secure its independence and impartiality.
The effect of this provision is that, even where there is no statutory provision allowing a person, who is under „trial‟ to be heard in an institution‟s law, such person must nonetheless, be given the opportunity to present his case and be heard in accordance with the provision of the Constitution. It has long been established that administrative authorities/tribunals are bound to observe the principle of natural justice and right to fair hearing in the discharge of their judicial and quasi- judicial functions.3 The guiding principle is that as long as an individual‟s right and obligation stand to be affected by decision, action or inaction of any authority or tribunal, the action of such authority or tribunal is amenable to judicial scrutiny to see that the authority or tribunal observe the principles of natural justice.
Universities world over are vested with the power to instil, inculcate discipline and good moral in their students. This power usually stems from statutory provisions, which are normally contained in the enabling laws of the institutions. Nigerian Universities (particularly the Federal Universities) have theirs contained in the Acts establishing them. The various Acts, which are similar in content, give the Universities the authority to set up disciplinary panels and to determine their procedures with a view to ensuring that such conform to the dictate of fair hearing and right reasoning.4
The University is a meeting point for various academic competitions and pursuits, a very large body of students from different backgrounds and cultures converge there to pursue their individual intellectual interests.Essentially, the University‟s students must be subject to its disciplinary powers so as to ensure an orderly academic community where the University‟s objectives could be achieved. Preservation of law and order is, therefore,crucialfor peace and stability in the University without which serious academics pursuit can hardly take place. In other words, the students,
lecturers and other supporting staff in the University community must be disciplined and subject themselves to the laws establishing the University, its rules and regulations.
If a University is to run successfully, the University authority must be able to exercise its disciplinary powers to punish students for the breach of its rules. Theemphasis here is that the University disciplinary process is used to maintain law and order in the university community. This is because, if any reasonable degree of academic progress is to be attained, a peaceful environment must be secured. The University has the inherent power to formulate and enforce rules of student conduct that are „appropriate and necessary‟ to the maintenance of order reasonably necessary to further the institution‟s educational goals. The power to discipline erring members of staff and students is extant, the fundamental requirement is that such an institution must act in accordance with the principles of natural justice.
Statement of the Problem
Maintaining peace and order in any of our University has now become a herculean task.The University on one hand,is often saddled on how to use the big stick on students adjudged to have fouled the institution rules and regulations without drawing the ire of the law, while on the other hand, the student is often embroiled with the quandary of determine where to seek relief from the often perceived high-handed and oppressive decisions of the University in meting out discipline for the breach of its rules and regulations. The unnatural consequences of the above is the spate of law-suits instituted against the Universities by their staff and students‟ alike when disciplinary actionswere taken against them.Unfortunately, most of these suits ended against the University concerned, most often, on the ground of non-observance of the cardinal principles of natural justice.
Theproblem is more complex in the face of issues like the place of natural justice in the administrative law sphere, the extent, scope and desirability of theapplication of the principles of
natural justice in administrative / disciplinary action of the University; the effect of the Supreme Court‟s decision of Garba vs University of Maiduguri which prohibit the University from entertaining students‟ misconduct tainted with crime; the provisions of the Examination Malpractice Offences Act which regulate, define and prescribe penalty for examination malpractice misconducts in public Universities, and in addition vest jurisdiction in examination malpractice cases on the Federal High Court; the question of exclusiveness or otherwise of academic decisions as distinct from University administrative / disciplinary action; the adequacy and relevance of forum domesticum for settlement of issue or dispute in the University community. These issues are extant and called for a serious attention and thinking.
This research work shall attempt to find answers to the following questions-
- In exercising disciplinary powers, must the University decision-makers take into consideration the principles of natural justice or just discretionbeforemeting out punishment to student adjudged misconducted?
- What amount to misconduct which a University can legitimately assume jurisdiction and punish its student for and which degree of misconduct that the University is prohibited from entertaining?
- Is examination malpractice a minor misconduct amenable to the University disciplinary jurisdiction or a serious misconduct triable only by a court of competent jurisdiction?
- Is the University jurisdiction in all academic decisions exclusive and not subject to judicial review as declared often by the courts or is it a theory?
- Must a student exhaust the internal remedies in the forum domesticum of the University before approaching the Court of law for redress?
Aim and Objectives of the Research
Themain aim of this research is to critically assess the application of the principles of natural justice in disciplinary action in Nigerian Universities. The specific objectives of the research are:
- To find out whether the University decision-makers exercising their disciplinary powers under the University Act must observe the principles of natural justice when discipline student for
- To appraise the University disciplinaryjurisdiction vis-à-vis that of Court of competent jurisdiction or Tribunal established by law in trying University student for misconduct tinted with
- To examine whether examination malpractice is a minor misconduct subject to the University disciplinary jurisdiction or a serious misconduct within the competent of the High Court
- To find out whether University academic decisions are subject to supervisory and reviewing power of the
- To appraise the doctrine of forum domesticum in the University context, especially as it relates to disciplinary actions and internal
1. 5 Scope of the Research
The territorial scope of the research essentially covers Tertiary Institutions in Nigeria. There are more than 100 Universities5 in Nigeria today established by statutes whose provisions are strikingly similar (particularly the Federal Universities). The provisions of these statutes will be examined in the light of the prevailing circumstances in our campuses to demonstrate their adequacy or otherwise.
The substantive scope is administrative law.
Contents
A CRITIQUE OF DIPLOMATIC IMMUNITY IN INTERNATIOANAL LAW
A CRITIQUE OF DIPLOMATIC IMMUNITY IN INTERNATIOANAL LAW
ABSTRACT
Diplomatic immunity is one of the oldest elements of foreign relations, dating back as far as ancient Greece and Rome. Today it is a principle that has been codified into the Vienna Convention on Diplomatic Relations regulating past customs and practices of Diplomats. This convention has been influenced by three theories during different eras namely: personal representation, Exterritorility and functional necessity. The Vienna convention on Diplomatic relations further provides certain immunities to different levels of diplomatic officials, their staff and families. In view of this, the research critically analysed deterrent measurse provided by the Vienna convention to assess the inadequaecies occationed by these measures to victims of diplomatic misconduct. the problem of the research is the continued abuse of these immunities by the Diplomats and these abuses could have direct consequences both for Diplomats, sending states, receiving state and the victim. Although the Vienna Convention on diplomatic relation provides remedies against diplomats, staff and families who abuse their position. But, that is not enough to cut abuses? Therefore, since there are many literatures on the above subject matter, the research methodology adopted was basically doctrinal. That is, use of standard books on the subject, journals, articles, internet, and relevant laws are the sources of information relied upon. The findings of the writer are (a) The deterrent measures provided by the Vienna convention were outdated and therefore ineffective. As a result, diplomats continue to abuse their immunity and occasioned grave injustice to the victims. (b) The convention did not provide means of settlement of individuals who were injured as a result of diplomatic misconduct. (c) Commissions of civil wrong by diplomatic official were not serious as criminal offences. In this regard, the writer finally concluded by recommending that (a) Criminal Immunity of a diplomat should be removed completely, so that where a diplomat commit any of the following crimes should be punished in the receiving state where such crime was committed. for example, murder, rape, smuggling of weapons, explosives, human beings, hard drugs and other heinous crimes. (b) Expansion of the International Court of Justice (ICJ) Jurisdiction on Diplomatic Criminal offences committed by diplomat, staff and their families. (c) Immunity from civil wrong be accorded to diplomats.
A CRITICAL EXAMINATION OF COLLECTIVE BARGAINING AND ITS ROLE IN LABOUR RELATIONS IN NIGERIA
ABSTRACT
Just as it is common for conflicts to arise in every human relationship, the relationship between an employer and an employee is not left out in this. The importance of collective bargaining is so enormous in order to bring about amicable settlement of trade disputes. It was discovered in this work that, countries the world over have at one time been faced with the challenges of industrial frictions. An objective of this research work is to educate society and stakeholders on the need for parties in industrial relation to resolve whatever disputes amicably. This is not undermining the rights of employees to embark on strike or other forms of settlements in driving home their grievances. It was recommended that labour laws in Nigeria should be strengthened to enhance the swift and amicable settlement in Trade Disputes.
TABLE OF CONTENTS
Title Page – – – – – – – – – i
Declaration – – – – – – – – – ii
Certification – – – – – – – – – iii
Dedication – – – – – – – – – iv
Acknowledgement – – – – – – – – v
Table of Cases- – – – – – – – – vi
List of Statutes – – – – – – – – vii
List of Abbreviation – – – – – – – – viii
Abstract – – – – – – – – – ix
Table of Content – – – – – – – – xi
CHAPTER ONE GENERAL INTRODUCTION
Introduction – – – – – – – – 1
Statement of the Problems – – – – – – 2
Aim and Objectives of the Research – – – – – 6
Significance of the Research – – – – – – 7
Scope of the Research – – – – – – – 8
Research Methodology – – – – – – 8
Literature Review – – – – – – – 9
Organizational Layout – – – – – – 15
CHAPTER TWO COLLECTIVE BARGAINING
Introduction – – – – – – – – 16
History of Collective Bargaining – – – – – 16
2.2.1 Meaning of Collective Bargaining – – – – – 21
2.2.2 Types of Collective Bargaining – – – – – 22
2.2.3 The Concept of Collective Bargaining – – – – 24
2.2.4 Characteristics of Collective Bargaining – – – – 25
2.5 The Structure of Collective Bargaining – – – – 29
2.6 Subject-Matter of Collective Bargaining – – – – 32
CHAPTER THREE
THE LAW AND COLLECTIVE BARGAINING
Introduction – – – – – – – – 41
Collective Bargaining – – – – – – – 51
Public Sector Wage Policy – – – – – – 51
Private Sector Wage Policy – – – – – – 52
Current Laws in Labour Relations – – – – – 55
The Scope of the Trade Dispute Act – – – – – 56
Current Developments in Wage Policy Formulation – – – 57
Relationship among Unions and Collective Bargaining – – 62
CHAPTER FOUR INDUSTRIAL DISPUTES
Introduction – – – – – – – – 64
Expression of Industrial Disputes – – – – – 64
4.3 Strikes – – – – – – – – – 65
Meaning of Strike – – – – – – – 66
The Strike Theories – – – – – – – 69
The Right to Strike – – – – – – – 71
International Labour Law and the Right to Strike – – – 72
Statutory Rules Limiting Strikes – – – – – 72
4.9 Lock-Outs – – – – – – – – 78
Meaning of Lock-Out – – – – – – – 79
Effect of Lock-Out on Contract of Employment – – – 79
CHAPTER FIVE
CONCLUSION, FINDINGS AND RECOMMENDATIONS
5.1 Conclusion – – – – – – – – 81
5.2 Findings – – – – – – – – 84
5.3 Recommendations – – – – – – – 84
Bibliography – – – – – – – – 86
Contents
A CRITICAL APPRAISAL OF THE LEGAL AND INSTITUTIONAL FRAMEWORK FOR ANTI CORRUPTION CRUSADE IN NIGERIA
ABSTRACT
This dissertation gives an appraisal of the legal regime for combating corrupt practices in the public service of the federation. The objectives of the study are to examine the legal regime for combating corrupt practices in the public service of the Federation. Highlight the merits, demerits, challenges and to proffer some recommendations.
The main problem with the legal regime to combat corruption in the public service is lack of focus on the issues that cause corruption therefore result in failure to apply the appropriate remedies to tackle corruption. Another key challenge affecting the fight against corruption in Nigeria is the location of anti-corruption functions within multiple and operationally diverse institutions, which despite their closely related and even overlapping mandates have limited interface and cooperation and seldom coordinate policies and operations. Other factors affecting the fight against corruption are lack of funding, and bureaucracy.
Furthermore, the immunity clause under section 308 of the Constitution of the Federal Republic of Nigeria precluding prosecution against some members of the public, the system to check those in authority is ineffective to supervise and be a motivating factor for individuals to be honest in their work and the constitutional safeguard for presidential pardon in insufficient to restrict the abuse of the power by the president.
Despite all efforts, Nigeria continues to fall short of the standards and requirements of an effective anti-corruption regime as embodied in regional and global anti-corruption conventions.
It is observed that the legal regime to fight corruption have failed to curb corruption in the public sector. Unfortunately, the trend is that corruption is exacerbating with the passage of time
ORGANIZATIONAL LAYOUT
The dissertation is divided into five chapters. Chapter one provides the general background of the study highlighting the introduction of the topic, statement ofUnder it, the Penal and Criminal Codes will be briefly discussed. Also, Auditor General of the Federation, Public Procurement Act and Nigeria Extractive Industries Transparency Initiatives and presidential pardon will be discussed so as to show the loopholes that prevents such legal framework from curbing corruption in the public service.
Chapter four examines the institutional framework for combating corruption in Nigeria. Under it, judiciary, ICPC, EFCC and the Nigerian Police and Public Complaints Commission will be discussed so as to show the effectiveness and otherwise of such institutions to curb corruption.
Chapter five provides the summary, conclusion, finding of the study, and recommendations to address the issues of corruption in the public service.
Contents
A CRITICAL ANALYSIS OF THE REGULATORY REGIMES OF THE PETROLEUM INDUSTRY IN NIGERIA
ABSTRACT
This research work titled “critical analysis of the regulatory regimes of the petroleum industry in Nigeria” is centred on the legal and institutional frameworks of the regulatory regimes of the petroleum industry in Nigeria. The work attempted to trace the development, growth and evolution of the regulatory regimes in the petroleum industry pre and post oil discovery in Nigeria and in the same vein traced the evolution of regulatory institution in the petroleum industry. The work also examined the legal frameworks of the petroleum industry and also analysed the roles of regulatory institutions of the petroleum industry in Nigeria. Doctrinal research methodology was adopted throughout the research period. In conclusion, the work identified the following problems as factors affecting the regulatory regime in the industry; obsolete legal framework in the industry, inadequate penalties for defaulting companies operating in the industry, excess executive powers granted to the minister by the petroleum Act, fusion of corporate governance in the industry, conflict of oversight functions among the regulators and non-juristic personality of the DPR. At the end, we recommended that a speedy passage of the Petroleum Industry Bill is necessary if the obsolete nature of the existing petroleum laws must be addressed. Reduction of excesses administrative powers of the Minister of Petroleum should also be addressed by way of legislative amendment of the existing Acts, Decentralization of corporate governance in the industry should be a priority to our law makers, provision and enforcement of stiffer sanction regime should be enthroned in the industry, clear definition of functions and upgrading of DPR’s corporate personality should also be addressed by the relevant authority.
CHAPTER ONE
GENERAL INTRODUCTION
1.1 Background to the Study
The Petroleum Industry is currently the largest industry in Nigeria and the major generator of Gross Domestic Product (GDP) in the country which accounts for 80% contribution to the Nigerian economy. Nigeria‟s budget in a fiscal year is largely sourced from the Petroleum Industry.1
Oil was discovered in Nigeria in 1956 at Oloibiri2 after half a century of exploration. The discovery was made by Shell-BP, who was at that time the sole concessionaire of oil exploration licence in Nigeria. Upon the said discovery, Nigeria joined the ranks of oil producers in 1958 when its first oil field came on stream producing approximately 5,100 barrel per day (bpd)3. After 1960, exploration rights in onshore and offshore areas adjoining the Niger Delta were extended to other foreign companies. In 1965 the exploration field was discovered by Shell in shallow waters of Warri.4 In 1970, which saw the end of the civil war coincided with the rise in the world oil price, and Nigeria was able to reap instant riches from its oil production.
Consequent upon discovery of crude oil in Nigeria, and the increasing growth in the petroleum activities in the industry, there was the need by Federal Government to enthrone a legal and institutional framework by way of a regulatory regime that will regulate the petroleum industry. The effect of this led to the enactments regulatory laws in the industry5 and regulatory institutions respectively in order to ensure transparency, accountability and effective service delivery in the industry for the benefits of all Nigerians.
However, Nigeria operates a command and control regulatory framework in the petroleum industry6. This type of regulation was prevalent in the United States and Britain during the 1970s and 1980s7. Under this type of regulatory framework, regulators are deemed to be acting in the public interest. This work focuses on the extant public regulatory regime petroleum industry in Nigeria. Generally, factors, such as red-tape, over-regulation and regulatory capture, amongst others, are some reasons militating against a command and control regulatory regime8. This work will therefore attempt to
examine the state-oriented or public regulatory framework in petroleum industry in Nigeria, and the fundamental ills afflicting the industry.
A CRITICAL ANALYSIS OF THE MEANS OF PROOF IN CIVIL LITIGATION UNDER ISLAMIC LAW
A CRITICAL ANALYSIS OF THE MEANS OF PROOF IN CIVIL LITIGATION UNDER ISLAMIC LAW
ABSTRACT
This dissertation entitled “A Critical Analysis of the Means of Proof in Civil Litigation under Islamic law “primarily examined the principles of Islamic Law applicable to means of proof. In this regard, the essential means of proof have been highlighted, i.e., Shahadah (testimony), al-Iqrar (Confession/Admission), Qarinah (circumstantial evidence), al-Kitabah (documentary evidence), flm al-Qadi (personal knowledge of a judge), al-Yamin (oath), al-Qiyafah (forecast), al-Khabar (Information). The study is predicated upon the research problem that while under Islamic law litigants are under an obligation to furnish proof in order to succeed in the prosecutions of their cases; and consequently, while the courts are also obliged to adjudicate on the basis of the strength of the proof presented before them, it is imperative that the particular means of proof recognized by Islamic law are brought to lime line and critically examined as to its utility in the adjudication of disputes before the courts. Therefore, this dissertation primarily examines various means of proof in civil litigation under Islamic law and their efficacy in the administration of justice under the sharia. The dissertation adopts mainly doctrinal method of research. It is principally observed that Islamic law makes it mandatory on Muslims to promote the cause of justice by obliging litigants to produce proof in support of their claims before judgment could be made in their favour and that anyone who is in possession of any piece of evidence is obliged to furnish it in order to uphold the cause of justice and secure the restoration of the legitimate rights of the people. Thus, the law accords ample means and standard of proof to different categories of matters in order that the ends of justice are attained. It is thereby recommended that Islamic law of evidence as interpreted by different schools of thought should be strictly adhered to by our judges in deciding disputes before the sharia courts in Nigeria and that the Sharia implementing states, through their Ministries of Justice and the Judiciaries, should intensify efforts in training their sharia judges in institutions of higher learning, for the effective performance and implementation of the shariah legal system in our states
A CRITICAL ANALYSIS OF TAX SECTOR REFORMS IN NIGERIA FROM 1978-2012
ABSTRACT
Taxation remains a veritable instrument for national development. Apart from being a major source of revenue for the government, taxation provides goods and services needed by citizens. Taxation policies can stimulate economic growth and job creation through its impact on investment and capital formulation in the economy. In this respect reforms in the tax system that ensure effectiveness, equity and efficiency are conditions for healthy public revenue. The decision to reform the Nigerian tax system is crucial in order to improve the revenue base for national development and attaining socio-economic goals for taxation. The thesis which adopts the doctrinal approach examines the process that led to the current tax reforms under the Federal Inland Revenue Service (Establishment) Act, 2007 and the reforms initiated by the Act; the impact of the tax reforms under the Act on tax administration at the federal level; and the gap and challenges faced in the implementation of the reforms. The findings of the research are that the reforms in the FIRS have resulted in a review of tax laws, reduced the delay in policy initiations and implementation, creation of a customer friendly tax environment, improvement in staff training and welfare, greater accessibility, review of procedures and processes as well as utilization of information communication technologies. These have positioned the FIRS as a modern and efficient tax administrative agency and have redefined the role of taxation as an important means of generating revenue from non oil revenue sources. The research examines some of the challenges which include persisting cases of corrupt tax officials, centralization of tax administrative agency and the conflicts between the FIRS (Establishment) Act, 2007 and Company Income Tax Act 2011. The self assessment regime which in the past did not function properly, has under the last reforms gained ascendance as the major mode of tax assessment and the uncertainty that hitherto characterized the process has been resolved to a large extent by the FIRS (Self Assessment) Regulation 2011, by setting out processes, procedure and providing standard guidelines for the implementation of the established Self Assessment Regime in support of an efficient tax administration system in Nigeria
A CRITICAL ANALYSIS OF ARTIFICIAL HUMAN REPRODUCTION: AN ISLAMIC LAW PERSPECTIVE
ABSTRACT
Reproductive rights attained recognition at the 1994 Cairo International Conference on Population and Development (ICPD) with the proclamation that reproductive rights embraces “the right to attain the highest standard of sexual and reproductive health and the right to make decisions on reproduction free from discrimination, coercion or violence” to the effect that women should be free to decide whether and when to have children, exercise their choices without coercion, and be able to obtain the best reproductive health care available, regardless of their personal circumstances. Reproductive rights therefore, has generated intense discourse and ignited controversies that really seem to dissect all human endeavours. Muslim as an integral part of this discourse have had recourse to Islamic Law to show how it differs from these so-called reproductive rights as enshrined in the various conventions especially the use of artificial methods in human reproduction as they affect the rights and responsibilities between the parents and the resulting child. This research work is particularly concerned with the right to reproductive self-determination especially as represented by the concept of Assisted Reproductive Technology (ART) which is methods used via scientifically assisted means of possessing progeny. However, the principal aim of this study is to analyze the Islamic perspective to ART and doctrinal methodology was adopted in the study. Thus, study has attempted an analysis on the concept of Artificial Human Reproduction (AHR) with particular reference to its legal position in Islamic law. It has been highlighted that only certain artificial human reproduction methods can lawfully stand under Islamic law, i.e., artificial insemination and in-vitro fertilization on condition that they are to be used as a form of infertility treatment. Thus, Islamic law has provided for the need as well as the legality of employing ART to cure infertility ailment. The study found that ART methods have challenged the traditional notion of the family. They assault the meaning of parenthood by transforming procreation into reproduction and manufacturing of children. These techniques bring about the problem of legitimacy (Nasaba) of the resulting child, right to inheritance (waratha) and maintenance (nafaqa), custody (hadhana) and fosterage (radha’a) – all of which arise out of kinship or legitimate relations. In view of the legal challenges posed by ART, it has been opined that certain methods such as surrogacy could cause confusion under Islamic law as to the determination of the rights of the child towards its parent and the corresponding responsibilities of the parents towards their children respectively. Consequently, it has been amply recommended that as far Islamic law is concerned, couples are not on a freelance of their own to seek to alleviate their infertility problem by all means possible through surrogacy but regard must be heard to the established principles of the sharia on the integrity of the institution of marriage. Thus, neither the contractual agreement of the couples nor the wishes of the parties to procreate artificially could be allowed to alter the established principles of the sharia on the preservation of lineage just to satisfy infertility grief.
Contents