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An Overview of the Legal Framework on Sexual Harassment in Nigerian Tertiary Institutions-The Need for Stiffer Penalties
Bolanle Oluwakemi Eniola,
Foluke Olayemi Dada
Issue:
Volume 6, Issue 3, September 2023
Pages:
173-180
Received:
25 May 2023
Accepted:
14 June 2023
Published:
6 July 2023
Abstract: Sexual harassment constitutes a form of gender- based violence that is prevalent globally and particularly in Nigeria. This form of violence inhibits the human rights of women and girls, recognized in international and regional instruments. Although, sexual harassment is not gender specific, however, going by the available statistics on the victims of this form of violence, the female gender is mostly at the receiving end. Consequently, sexual harassment is a form of gender discrimination. Using the desktop research method, this article examines sexual harassment in Nigerian tertiary institutions by highlighting the nature, scope and types of sexual harassment, the article further explores the incidences of sexual harassment in Nigerian tertiary institutions, equally, it discusses the impact of sexual harassment on the human rights of women and girls in Nigeria, in the same vein, it examines the legal framework on sexual harassment in Nigeria. This paper argues that even though sexual harassment is on the increase in Nigerian tertiary institutions, the efforts of the government and the institutions to curb this major human right challenge seems to be grossly inadequate. The study concludes that sexual harassment is a gross violation of the human rights of the victims and that its impact on the quality of education in higher institutions of learning is grave. It recommended that government should make a concerted effort in ensuring the domestication of international and regional human rights treaties on sexual harassment and also ensure the implementation of the domesticated treaties to curtail sexual harassment in Nigerian tertiary institutions. The paper further recommended that regular sensitization of staff and students of these institutions will also go a long way in stemming the tide of sexual harassment. There is a need for policies on Sexual Harassment in Nigerian Tertiary Institutions. Also, stiffer punishments need to be meted out to erring lecturers.
Abstract: Sexual harassment constitutes a form of gender- based violence that is prevalent globally and particularly in Nigeria. This form of violence inhibits the human rights of women and girls, recognized in international and regional instruments. Although, sexual harassment is not gender specific, however, going by the available statistics on the victims...
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A Critical Analysis of the Need for Constitutional Reforms for Democracy in Bangladesh
Issue:
Volume 6, Issue 3, September 2023
Pages:
181-185
Received:
27 May 2023
Accepted:
13 June 2023
Published:
8 July 2023
Abstract: In Bangladesh, Constitution is the supreme law. The Constitution of Bangladesh started its journey as ‘The Constitution of the People’s Republic of Bangladesh’ on 16th December 1972. It is a written Constitution having 153 articles. The Constitution is founded on four pillars known as nationalism, socialism, democracy, and secularism. Among these four fundamental principles of state policy, democracy has been given more priority in the Constitution. And this is because the Constitution was adopted democratically by the Constituent Assembly. From the preamble to some other provisions of the Constitution, democracy is reflected. At the same time, some provisions of the Constitution are contradicting the concept of democracy. The 50-year lifespan of the Bangladesh Constitution was ended on December 16, 2022. It has been altered seventeen times over this journey. Most of these modifications, with the exception of two or three, were passed to further the interests of the ruling party rather than those of the country and its people. The Constitution contains a number of inconsistencies that make it difficult to enact democracy in the state. This paper will discuss democracy in the light of the Bangladesh Constitution and try to point out the contradicting provisions of the Constitution with democracy and suggest possible constitutional reforms.
Abstract: In Bangladesh, Constitution is the supreme law. The Constitution of Bangladesh started its journey as ‘The Constitution of the People’s Republic of Bangladesh’ on 16th December 1972. It is a written Constitution having 153 articles. The Constitution is founded on four pillars known as nationalism, socialism, democracy, and secularism. Among these f...
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Accounting and Taxation of Internally Generated Intangible Assets
Issue:
Volume 6, Issue 3, September 2023
Pages:
186-192
Received:
2 June 2023
Accepted:
21 June 2023
Published:
8 July 2023
Abstract: Capitalized intangible assets are part of the company's investing activities. Over the last 5 years, the 27 Member States of the European Union have increased their investments, including those in intangible assets. When a company has an experienced research team, it is able to create intangible assets without having to purchase assets or hire other organizations to create them. However, internally created intangible assets are treated differently for accounting and tax purposes than purchased ones. This study examines the differences made in the legislation in the treatment of the two sets of intangible assets, and attempts to uncover the reasons for this situation. The study aims to address: whether, and if so why, there should be differences in the treatment of internally generated and purchased intangible assets; whether the cost of internally generated intangible assets should be recognized for tax purposes, given that their carrying amount may be disputed, which may lead to litigation; whether internally generated intangible assets should be recognized when intangible asset incentives are granted. From a research perspective, the concept and different types of intangible assets are first considered. Secondly, their reporting for publicity purposes is analyzed, since the financial statements prepared by a company play an important informational role for other companies, for statistical purposes, for the listing of the company on stock markets, etc. Assets are recorded on the company's balance sheet, but are also accounted for in whole or in part as expenses that affect its financial result. The Republic of Bulgaria applies International Accounting Standards (IAS/IFRS) for large companies and groups of companies, but has also adopted National Accounting Standards (NAS) based on Bulgarian accounting tradition and concept. Thirdly, the taxation of intangible assets is examined in terms of corporate tax in Bulgaria rather than indirect taxation. The study focuses on the comparison of Bulgarian taxation and US taxation, as these are two very different models of legal technique in the design of direct corporate income tax. Despite the differences, the analyses indicate that the overall treatment of intangible assets for tax purposes shows similarities. The study does not employ an empirical method, as the analysis is conducted via doctrinal research and comparative study of normative acts and administrative practice. The study ends with conclusions.
Abstract: Capitalized intangible assets are part of the company's investing activities. Over the last 5 years, the 27 Member States of the European Union have increased their investments, including those in intangible assets. When a company has an experienced research team, it is able to create intangible assets without having to purchase assets or hire othe...
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Post-Coronavirus: The Health System Comprehensive Health Insurance Law
Issue:
Volume 6, Issue 3, September 2023
Pages:
193-203
Received:
30 May 2023
Accepted:
16 June 2023
Published:
11 July 2023
Abstract: The purpose of this research is to identify the rules of the health insurance law and its role in providing health protection needs, by clarifying and evaluating legal texts and health policies. As well as indicating the extent of benefiting from the services of the social health insurance system; by setting unified standards for working and non-working patients. Also, identifying health services and the extent to which all patients benefit from social health insurance systems in light of the capabilities available to the state, especially during the Corona virus; As the weakness of medical facilities appeared - rightly - with the spread of the Corona pandemic, which clearly revealed the weakness of these facilities and the need to review health insurance laws. Health insurance institutions are sometimes unable to provide all medical services, even the basic ones, for example: serious surgeries and some expensive medicines and other services, and the reason for this may be the weak financial allocations that finance this sector. Therefore, this study came to address the conditions of health protection for all under one comprehensive law for all, which allows them to have health insurance, and the state to pay health insurance fees for those who are unable, and their entitlement to treatment and health care, and on the other hand to clarify the types of health services provided by health institutions in normal times or during Epidemics, and monitoring these institutions to ensure their efficiency and quality.
Abstract: The purpose of this research is to identify the rules of the health insurance law and its role in providing health protection needs, by clarifying and evaluating legal texts and health policies. As well as indicating the extent of benefiting from the services of the social health insurance system; by setting unified standards for working and non-wo...
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Reform of China Green Card System: A Comparative and Empirical Analysis
Issue:
Volume 6, Issue 3, September 2023
Pages:
204-213
Received:
2 June 2023
Accepted:
20 June 2023
Published:
11 July 2023
Abstract: In recent years, with the declining of population dividend in China, not only the "talent war" in major cities has been on the rise, the campaign for international talent has also been launched. Through comparative study, it can be seen that China's green card system lags behind in terms of legislative ideology, legislative mode, legislative technology, management mode and integration system. The reform of the green card system should first be guided by the demand for international talents, funds and technology, shift from the control-oriented entry-exit management legislation to service-oriented immigration legislation. The legal system of green card examination and approval management should be improved; a flexible green card quota system and occupation list be set up, and the restrictions on access conditions be relaxed; the employer nomination system be established and a scientific green card applicant evaluation and screening system be introduced to truly reflect the market demand for foreign talents. The release of Draft for Comments on Regulation on the Administration of Permanent Residence of Foreigner in 2020 sets the goal for the reform of green card system. However, there is still room for further improvement in the legislative ideology, legislative system, access threshold, legislative technology, and integration of green card system.
Abstract: In recent years, with the declining of population dividend in China, not only the "talent war" in major cities has been on the rise, the campaign for international talent has also been launched. Through comparative study, it can be seen that China's green card system lags behind in terms of legislative ideology, legislative mode, legislative techno...
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Losses Insurance Protection for Cattle Death Caused by Mouth and Nail Disease (FMD) During the COVID-19 Pandemi
Issue:
Volume 6, Issue 3, September 2023
Pages:
214-228
Received:
23 June 2023
Accepted:
11 July 2023
Published:
24 July 2023
Abstract: This research is entitled Insurance Protection for Cattle Livestock Death Due to Foot and Mouth Disease (FMD) during the Covid-19 Pandemic "which aims to identify and analyze the risks that can be transferred in insurance agreements. Livestock business is a business that has a high risk of loss. These include death, accidents, loss/theft, natural disasters, and outbreaks of viral diseases. Efforts that must be made to transfer the risk of loss is to introduce livestock insurance. The discussion in this research focuses on the risks in general insurance, the risks in livestock insurance, and cattle insurance. In writing this research, using a type of normative research in which this research was conducted using a way of researching library materials, and the method used is the statutory approach method (statue approach) because this research refers to legislation. Based on the results of the study it can be concluded that cattle livestock insurance is an effort to transfer the risk of losses that will be suffered by cattle business actors. Risk has two elements, namely uncertainty and uncertainty. Cattle Livestock Business Insurance is an agreement between the Insured Party (Raiders) and the Insurer (Insurance Company) which contains the Insured party paying a predetermined amount of premium money to the Insurer, and the insurer will provide compensation for losses to the Insured if he experiences a risk of loss which has been included in the insurance agreement.
Abstract: This research is entitled Insurance Protection for Cattle Livestock Death Due to Foot and Mouth Disease (FMD) during the Covid-19 Pandemic "which aims to identify and analyze the risks that can be transferred in insurance agreements. Livestock business is a business that has a high risk of loss. These include death, accidents, loss/theft, natural d...
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A Value Assessment of Personal Data: Towards Greater Privacy Consciousness in Africa
Efe Lawrence-Ogbeide,
Chiemeka Felix Nwosu,
Olumide Babalola
Issue:
Volume 6, Issue 3, September 2023
Pages:
229-240
Received:
11 July 2023
Accepted:
27 July 2023
Published:
5 August 2023
Abstract: The world has become a global village, as the digital age has increased our interconnectedness. A crucial component in this digitalization era is personal information-based data or big data; literally, the string that connects many modern devices and web applications most people today cannot live without. Accordingly, a reinforced consciousness drive towards personal data protection is pivotal. This is the core of this article, and our focus is Africa. On the one hand, it can be argued that African legal regimes contribute to a situation where laws are either unnecessarily delayed or, if they exist, do not necessarily address the peculiar circumstances of the clime, but rather use a 'cut and paste' approach. On the other hand, there is the question of how much responsibility individuals impose on themselves, in terms of safeguarding their personal information when exploring the digital age, we live in. This article takes a comparative approach to consider both factors, emphasizing the critical need for improved privacy consciousness in African countries, as the number of its people using smart devices, the internet, and other data-based applications, grows. The work is particularly relevant, considering that primary data protection laws are evolving in the region.
Abstract: The world has become a global village, as the digital age has increased our interconnectedness. A crucial component in this digitalization era is personal information-based data or big data; literally, the string that connects many modern devices and web applications most people today cannot live without. Accordingly, a reinforced consciousness dri...
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The Status Quo at the Temple Mount in Jerusalem: The 1930 Wailing Wall Trial
Issue:
Volume 6, Issue 3, September 2023
Pages:
241-253
Received:
17 July 2023
Accepted:
2 August 2023
Published:
22 August 2023
Abstract: The Temple Mount in Jerusalem is the world’s most volatile flashpoint for religio-nationalist conflict. A shaky Status Quo arrangement has governed the administration of the Muslim Holy Sites since Israel captured East Jerusalem in the 1967 Six-Day War. The focus of conflict at the Temple Mount today is the al-Aqsa Mosque, Islam’s third-holiest shrine. The Wailing Wall, Judaism’s most sacred site, also forms part of the Temple Mount complex. Following a series of violent episodes at the Wall in the 1920s, the British Authorities and the League of Nations appointed an international commission in 1930 (the Lofgren Commission) to conduct a month-long courtroom trial between Arabs and Jews focusing on the legal rights and claims of Muslims and Jews to the Wailing Wall and the pavement in front of the Wall. The Commission issued a verdict defining the Status Quo as affirming Muslim ownership of the Wall, but also permitting certain Jewish devotional practices. Neither side was happy with the outcome, but both seemed to accept it, and no further serious outbreaks of violence occurred at the Wall during the remainder of the British Mandate. This article explores the 1930 trial and asks whether the Lofgren Commission might serve as a model for adjudicating modern-day disputes regarding the Status Quo at the Temple Mount in Jerusalem.
Abstract: The Temple Mount in Jerusalem is the world’s most volatile flashpoint for religio-nationalist conflict. A shaky Status Quo arrangement has governed the administration of the Muslim Holy Sites since Israel captured East Jerusalem in the 1967 Six-Day War. The focus of conflict at the Temple Mount today is the al-Aqsa Mosque, Islam’s third-holiest shr...
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