Law

The political, economic and social development of any country depends on the amount of revenue generated for the provision of the common needs of people in any given country. Taxes and investments are among the major sources of revenue generation and wealth creation in Nigeria. With respect to taxes, taxation has become one of the most reliable tools employed for the diversification of Nigerian economy, due to its huge contribution to revenue generation. Apart from revenue generation, taxation is also an economic and social control tool, used in shaping and influencing individual and economic activities, such as consumption, income redistribution, investments etc. Investment in the other hand, is an invaluable tool, for the growth of Nigerian economy and provision of employments. The problem with combining taxation and investment as sources of revenue generation is that, an inverse relationship exists between them, with the implication that an increase in taxation leads to a decrease in investments, which will in turn result to a poor growth of the economy. Due to the over-reaching socio-economic benefits of taxation, Nigeria like many other countries, have unduly over-stretched their tax revenue pursuit, to a worrisome point of making taxes an impediment to the growth of other sources of revenue such as investments. To avoid tax domination of investments, this article therefore examines the various tax laws affecting investments in Nigeria, with a view to pointing out those aspects capable of impeding investment in Nigeria.

Criminal law as accepted by all legal scholars and practitioners deals with wrongs against society, their proper investigation, prosecution, litigation and the defense of the person accused. It is a body of rules and statutes that defines conduct prohibited by the government because it threatens and harms public safety and welfare and it establishes punishment to be imposed for the commission of such acts. Others state that it is the body of law that defines conduct prohibited by the state (because the state thinks such conduct is socially injurious) and sets the penalties for such conduct. For an effective implementation of modern criminal laws in Nigeria, it becomes necessary for a modern criminal procedural law to be enacted as a body of law that accompanies the accused hence in common law countries the justice system is adversarial in nature. This system of justice is where the accused is presumed innocent until proven guilty and so certain safeguards have to be met such as (among others) hearing the other party out, making sure that the judge does not have a stake in the case, and that the legal process is conducted in a proper manner so as not to prejudice the accused. This writer presents the development of the Nigerian criminal law in consonant with the innovations in the criminal procedure law enacted under the Administration of Criminal Justice (ACJ Act 2015).

Governmental organizations and municipalities can take possession of the properties of natural and legal persons in order to conduct their plans if necessary by carrying out special formalities. The case of possession only includes real property and it would not include personal ones. to take possession of lands, first it should be identified the kind of them, since waste lands are not considered as a property to special persons .the legal nature of possession as the case may be if the owner does not satisfy to grant his property, unilateral obligation, even if for different reasons including the government and municipalities make the owner to satisfy, in this case contract has not a specific meaning too. In fact, it can be considered as an imposed contract and the question of possession of person' properties is one of cause making ownership for government and municipalities. If governmental organizations and municipalities do not follow legal formalities in the identification of kind and possession of no wastelands or do not pay the price of property as the case may be Bureaucratic Justice court or public courts of justice administration would be as a competence authority for investigation. This article has dealt with two chapters .in the first chapter, legal nature of possession has been studied and in the second chapter, in the case of objection to the way of identification, the kind of lands and also objection to the way of possession, the competent authority that as the case may be is Bureaucratic Justice court or public court of justice administration has been considered.

According to the article 191 of Civil law, a contract can be implemented on the condition that the thing that indicates the intent will be possible. Since the signature indicates the intention of the signee's composition, the symmetry can be signature or signet. It is obvious that it is not necessary that the symmetry to be created in handwriting and it could be an electronic symmetry. The electronic signatures are actually a way for confirming the documents while guaranteeing their security during an interaction. In addition, this kind of signature does not have a feature prior to than the other kinds of signatures that makes them invalid and only the way of their creation is different. As a result, there is no legal restriction to apply this technology. According to the article 7 of the Iranian Trade Law (ITL), whenever the law necessitates the presence of signature, the electronic signature is sufficient. Therefore, the article of the electronic signature is computer does the same article of the handmade signature done by something like pen, while in the electronic signature is done again by hand but this time it. Secondly, not all the documents are paper-based. For instance, there are some important tablets, which regarding the available definition of document in the law, are considered as documents while they are not on paper. In fact, from the above-mentioned article 7, it can be inferred that the electronic signature can legally be a suitable substitution for the handy signature, and there is no difference between the handy signatures in the paper documents and the electronic ones in the terms of effects.

Developments in the life sciences, whether in health, agriculture or the environment, have had an unexpected impact on life expectancy and the quality of life. Further, biotechnological inventions has already provided life-saving medicines such as monoclonal antibodies to treat cancer, human insulin to treat diabetes, erythropoietin to treat anaemia and cling to promise for cures for deceases currently regarded as untreatable. In the past decades biotechnology has been one of the fastest growing fields of technology among all. As the field covers a wide range of areas from micro-organisms to agriculture and medical applications, and involves publicly disputed techniques and products such as genetically modified plants, animal cloning or human embryonic stem cells, the ethical issue on patents is more heated & controversial than in other technological areas.

The effect of family and its structure on delinquency, in particular juvenile delinquency, has been the object of a wealth of notable research, all of which suggest that family is by far the most important factor in individuals’ law abiding behavior and delinquency in a society. Surveying two samples i.e. juvenile delinquents and well-behaved minors in Shiraz, the present study examined this very issue and yielded results supporting, to a great extent, those obtained by previous research. In this study, 19 independent variables as the family structure variables influencing youth crime were tested using a questionnaire. The research hypothesis holds that these variables are significantly correlated to juvenile offending. The results indicated that, on the one hand, there is a significant relationship between delinquency among the samples and variables including place of birth, disability, adherence to religious values, parental monitoring, maternal employment, home ownership, family breakdown, and drug and alcohol abuse among family members, which supported the hypotheses. On the other hand, delinquency, the results suggested, is not significantly related to variables including household income, paternal employment, satisfying economic needs, parental education, family intimacy, stuttering, family dysfunction, and contact with friends, rejecting the corresponding hypotheses.

The Third Medium Term Plan is an implementation programme for the Vision 2030 running from 2018 to 2022. It outlines the sectors which the winning party in the August 2018 General Election will focus on for the next 5 years in addition to its manifesto. The projects that were not completed in the Second Medium Term Plan will be carried forward in the Third Medium Term Plan. The primary focus on the Third Medium Term Plan will be to expand the sectors of export, manufacturing and mining. It purposes to achieve a 10% economic growth by the end of the Third Medium Term Plan. The implementation of the Third Medium Term Plan comes at a time when Kenya has committed to implement the 17 Sustainable Development Goals and African Union Agenda 2063. The implementation of the MTP 3 faces multiple challenges such as a climate change sensitive economy that is necessitating the government of Kenya to adopt supplementary budget to counter food shortage and deal with national emergencies. The implementation of the Medium-Term Plan is also facing a rising foreign debt to GDP ratio as the government is forced to borrow externally to finance the MTP 3. The implementation of the MTP 3 faces multiple legal challenges such as lack of coherence in laws dealing with manufacturing, disputes in the acquisition and transfer of land, legal lacuna in the prosecution of corruption cases that pave way for rampant corruption in Kenya. The lack of a comprehensive legislation on Agriculture and a policy on reducing post-harvest loses is one of the main challenges facing the Third Medium Term Plan. The paper will explore the legal challenges facing he implementation of the MTP 3 and offer recommendations on how to streamline the implementation of the MTP 3.

One of the most outrageous human rights violations of 21st century is the violations suffered by human trafficked victims, the violations are often in three stages: first by the traffickers who capture, enslave and exploit individual directly or sell them to be used in industries and jobs for cheap labor and services, second is the destination countries where victims are been exploited in labor yet denied all legal recognition as victim of crime rather is treated as criminal- illegal migrant who is deported without any chance of fair hearing and finally the third is the home country of victims of trafficking that denied victims the required legal assistance in prosecuting traffickers, rehabilitation and reintegration of victims back into the society . In most cases victims of human trafficking in addition to the physical and mental damages suffered during traffic process, are also being prosecuted and punished for the criminal acts perpetuated as a result of being trafficked or deported for being illegal migrant without any chance of fear hearing. In discussing the above topic, it is important to know the true concept of human trafficking under international and domestic laws of our discussion, their legal status and involvement crimes, and if they could possibly be prosecuted for crimes committed during their trafficking period.

The problem of mobilisation and spending of money during elections is critical to Africa and Tanzania in particular. Most sources of money are not known and corruption has therefore remained a central feature of Tanzania’s elections. Realizing this problem, the government has for many years instituted various mechanisms to address this vice. In some cases such mechanisms have been regarded as promoting corruption than preventing it as was the case with the “Takrima” Law which was declared unconstitutional by the High Court in 2006. To fill this legal vacuum, the government enacted the Election Expenses Act in 2010 with the aim of managing money in politics. The law was used during the 2010 general elections. I argue that this law is ineffective in several aspects to manage money in politics. As such the 2010 elections were marred with more corruption incidences and election malpractices.

This paper examines, on theoretical as well as on Constitutional basis, Corporate Social Responsibility, and tries to locate its basis in our constitutional ideals, and thereby it will provide an insight of ‘Constitutional Discourse’ for CSR. It makes a literary attempt to summarize idea of Corporate Social Responsibility and explores ‘constitutional ideals’, ‘goals for the nation’, and the ‘means’ to achieve those ideals and goals. It provides an ‘alternative argument’ for promoting CSR as a duty/service ‘towards the nation’ as provided under Article 51A of the Constitution of India. This ‘alternative argument’ tries to symbolize idea of ‘corporate-citizenship’ in its truest sense. It tries to encapsulate CSR in terms of promoting ‘fraternity’, a vision of the Constitution, as declared and pledged in the Preamble. Part 5th discusses the futurology of CSR, and all other incidental matters including summations.