[ad_1] ABSTRACT Juice was extracted from banana (Musa sapientum) pulp with the addition of lemon juice and was inoculated with Baker’s yeast (Saccharomyces cerevisiae) and held at 30 for seven days. The result of the yeast count increases at 48hr, and…
Read More[ad_1] ABSTRACT The case of abandoned children was the order of the day in many decades ago. This was due to single ladies who fell victims of unwanted pregnancy, death of parents, killing of parents…
Read More[ad_1] ABSTRACT The issue of tax can be understood to mean a compulsory and mandatory contribution by way of payment of money made by the citizens of a country to their government for the purpose of financing public activities. Its major objectives are to raise money to finance government or public expenditures on utilities so as to achieve efficient and economic development and to distribute the nation‟s wealth in a manner as equitably as possible. All governments in the world rely on revenue from taxation to finance public utilities and other essential services .Taxation therefore is a civic responsibility on the part of the citizens. Until this idea is inculcated on the tax payers, the question of voluntary compliance to tax payment becomes a mirage. Consequently, this can lead to tax evasion and tax avoidance which eventually warrants the imposition of civil and criminal sanctions against the tax defaulters. The problem of this study hinges upon the idea that tax payers in developing countries particularly in Nigeria detest tax payment. The origin of this negative attitude is from the colonial era when the government were considered alien. The citizens were compelled to pay tax and the revenue so raised was seen as it is used for unknown reasons. The majority of the citizens who were illiterates do not consider it important to pay tax. However, this is not to say that taxes were alien to Nigeria. Before the colonial rule taxes were imposed in some parts of Nigeria. The refusal to pay tax by the Nigerian citizens continued even after independence both in the public and private sectors of the economy. It is in this vain that this study examines ineffectiveness or otherwise of the various tax legislative provisions against tax offences. The penalties were made to guard against any prospective tax evaders or avoiders. However, in spite of the fact that several taxing provisions provided sanctions for any breach of tax, it seems the penalties are not formidably effective to control tax evasion and tax avoidance. Hence this study is to review the state of penal provisions relating to tax offences and penalties by examining the doctrinal method of research into the tax statutes, case laws, text books, legal seminars and articles as well as internet sources to achieve is goal. Thus, it was observed that, there is the need to examine the criminal and civil sanctions under the Nigerian income tax legislation with a view to ascertain their effectiveness. Hence, it is recommended that a comprehensible tax law reforms, good taxpayers awareness of their duty to pay their taxes coupled with effective penal sanctions against tax defaulters that can guarantee tax compliance strategy for revenue development in Nigeria. xvi CHAPTER ONE GENERAL INTRODUCTION 1.1 Background to the study Income tax is wholly the creature of statute. That is to say, there is no common law of taxation. No principles of law are applicable other than those…
Read More[ad_1] INCIDENCE OF DEFORESTATION AMONG THE POPULACE AND ENVIRONMENT OF ODIGHI COMMUNITY Today forest occupy approximately one third of earth land area, account for two third of the leaf area of plants on land and…
Read More[ad_1] THE CONTRIBUTION OF AGRICULTURAL INSURANCE TO THE NIGERIAN ECONOMY (A STUDY OF NAIC NIGERIA AGRICULTURAL INSURANCE CORPORATION ENUGU STATE) Abstract The agricultural sector, as importance as it is exposed to extremely high degree of…
Read More[ad_1] ABSTRACT Ten (10) samples of suya meat in Enugu were collected randomly and analyzed microbiologically and the isolates were identified as Staphylococcus aureus (35%)Escherichia coli (15%) Streptococcus species (15%) Pseudomanas (35%) . The most frequently isolated organism was Staphylococcus and…
Read More[ad_1] CHAPTER ONE FOUNDATION1.1 Basic notions and results from FunctionalAnalysisThe purpose of this section is to refresh our minds on some basic fundamentalsrequired to facilitate a smooth understanding of the study of compact linearoperators and…
Read More[ad_1] ABSTRACT This study entitled: “An Appraisal of the Impact of Gender Equality on Women’s Rights to Work in Islamic Law” has examined the Islamic perspective on gender equality and it is argued that Islamic law has elevated women and gives them a very dignified position, and the western call of women’s liberation is actually a misrepresentation of the true nature of women, and in fact it is a disguised form of exploitation of the women’s body, deprivation of their virtuousness and deterioration of their origin. The research work is predicated upon the problems arising out of severe criticisms levelled against the Shariah that it negates gender equality, more so as women are not allowed every freelance to mingle with men and partake in all sorts of undertakings to earn a living. The main objective of this work therefore, is to provide an appraisal on the impact of gender equality on women’s right to work in Islamic law with a view to highlight the correlation between gender justice and applicable limitations to women’s right to work outside their matrimonial home under Islamic law. It is contended that the “permissibility” which is the legal position of the right to work shall not be allowed to overshadow the obligatory responsibility which is the primary duty of women, e.g., rearing children, tending the home, etc. It is therefore observed that there is abdication by women of their responsibilities to children by virtue of engaging in work outside their matrimonial homes. It is also observed that she loses her Feminity and Purdah orientation meant for the preservation of her physiology and morality. It is thereby recommended that in order to uphold the Islamic perspective of gender equality and bestow to women the permission to work, it is pertinent that employers of labour more particularly in places where Muslims are predominant, should endeavour to foster gender sensitive atmosphere in terms of providing gender segregated facilities like toilets, staff common rooms, female travelling buses, female nurses and doctors for women, etc. This would allow observance of the Islamic principles of purdah whereby seclusion and mingling of sexes are prohibited. Additionally, it is also recommended that a woman working outside home must respect her primary responsibility of rearing children and tending the home without having creating additional problem of requiring somebody to take care of them for her, because there is no more suitable person to discharge it than herself. Finally, it is suggested that Muslim women should desist from imitating the values and ideas propounded by western feminists to delude Islamic morality in the name of employment. This is because GET THE COMPLETE PROJECT» Do you need help? Talk to us right now: (+234) 8111770269, 08111770269 (Call/WhatsApp). Email: [email protected] IF YOU CAN’T FIND YOUR TOPIC, CLICK HERE TO HIRE A WRITER» Disclaimer:…
Read More[ad_1] IMPACT OF ENVIRONMENTAL PLANNING ON RURAL DEVELOPMENT (A CASE STUDY OF ULI LOCAL GOVERNMENT AREA IN ANAMBRA STATE) CHAPTER ONE INTRODUCTION 1.1. Background of the study Environmental planning the process of facilitating decision making to carry out development…
Read More[ad_1] ENSURING POSITIVE CONSUMERS ATTITUDE TOWARDS INSURANCE CONTRACT IN NIGERIA (A STUDY OF IGI ENUGU) ABSTRACT This project is designed to determine the attitude of the general public towards insurance contract in Nigeria. The topic…
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