June 12, 1993: The Annulled Hope of the Common Man

In the history of Nigeria till date, the freest and fairest election according to history was conducted on this day, June 12, 1993.

The whole nation trooped down in their hundreds and thousands to cast their vote for their ideal candidates, although the election was rendered inconclusive due to the annulment. Nevertheless, the Hope ’93; Farewell to Poverty was the song everyone chewed.

From Abeokuta, Ogun State to Epetedo, Lagos state to Onitsha, Bauchi, Anambra, Ibadan, Kano, Sokoto even down to Bashir Tofa’s hometown; the rainbow that adorned the sky was M.K.O Abiola’s gospel of free education, better healthcare system, freedom of expression amongst others.

The excitement of Nigerians would later become a thing of shock when the then military government led by Gen. Ibrahim Babangida annulled the election.
This singular act ushered our beloved country into a cacophony of sorrow.

Later, that same year was power taken over by another military government led by Gen. Sanni Abacha who threw the common man’s Hope into confinement for four years with just a Bible, a Qur’an and 14 soldiers because of the proclamation in Epetedo, Lagos State where Abiola declared himself president.

Although, May 29 was the day the military officially handed over power but it is evident that the spirit behind June 12 can never be underestimated, it shows the real struggles for democracy. It shows the sincerity of our leaders to build a better nation, it shows mental awareness created.

We should remember today and every other day the line of our national anthem,
“…the labour of our leaders past shall never be in vain”.

We should remember all those that lay their lives down for the democracy we tread upon. We should remember the bloods and sweats of comrades that looked tyranny in the face and claimed for us democracy.
We should remember today as the day our nation opened its eyes to Hope.

ODEBODE, KARIMOT OLABISI
LADY_KAY
LlB 4
[email protected]

How to Pass Law Exams Without Tears by Kehinde Adegbite ESQ

The primary purpose of education is to develop a critical mind which is not susceptible to misinformation and falsehood. However, as much as the importance of sound education which entails full development of one's mental faculty cannot be over-emphasised, a brilliant student must also have an impressive academic performance to showcase.

While exam success can be said to be an entitlement of a brilliant student, poor academic performance may be experienced by brilliant students who lack certain tips for exam success.
Therefore, in order for a brilliant student not to miss his or her entitlement, the following  tips must be noted. Although the tips may be found useful and helpful by students generally, they are more specifically tailored to address the needs of law students.

                *Tip #1* 

Read instructions carefully. If you are faced with questions broken into sections and you are asked to answer a question from each section, make sure you keep to such instructions.

Take, for instance, if you are to answer four questions in all with two from each section and you actually answer four questions but all the four are from a section, simply note that you have succeeded in answering only two questions and not four.

              *Tip #2* 

Understand a question before attempting it.

  An example:

Ms Abibat, a sixteen year old and an aspiring law student who made up her mind to become a lawyer from the age of 8 but she is always troubled with the possibility of handling divorce cases when she eventually becomes a lawyer. She strongly believes that "no one should put asunder what God has joined together ".

Explain to her the circumstances in which marriages may be terminated without passing through the divorce process.

Before you are told about how to answer a question of this nature, remember that, in law exams, there are three types of question that you may face in an exam.

1. There are questions that are regarded as essay types.

For example, if a question says -

*what is void marriage ?

*Void and voidable marriages are not the same. Discuss.

2. Another type is - problem question (this may also be called different names by different persons). Some call it case-study question or hypothetical question.

Example:

Tunde married his first wife under the Marriage Act but having been elected the Parliamentarian for his district, he decided to marry a second wife who is more educated than the first.

Upon discovering what Tunde did, the first wife has filed an action in court to set aside the second marriage, arguing that Tunde cannot marry a second wife under the Law.

Do you think her case can succeed? Support your answer with relevant statutory and judicial authorities.

This is a question that calls for the use of IRAC method.

I for Issue
R for Rule
A for Application, and
C for Conclusion.

The issue in the question is -

Can a person married under the Marriage Act legally contract a second marriage, while the first marriage remains undissolved?

The rule is -

By virtue of sections 33 and 47 of the Marriage Act, a married person is incapable of entering into a second marriage.

You apply the rule by stating that Tunde is not capable of marrying another woman because of his subsisting marriage with his first wife.

If you have any case that treats an issue like the one presented in the hypothetical question, cite it.

Conclude by stating that the case of the first wife has the prospect of succeeding based on the foregoing analysis.

3. The third one is mixed question,  that is, a question that has the nature of both essay and problem questions.

Now, let's come back to our question on Ms Abibat. It's an example of a mixed question. However, the IRAC method does not apply because the questioner has already identified what you are supposed to address.

What is the meaning of this question and what information are you expected to supply?

The focus of this question rests on the circumstances in which the lifespan of a marriage may be terminated without the divorce process.

You are therefore expected to discuss the grounds for the termination or annulment of void and voidable marriages.

Note further that a questioner will ask questions based on what was taught in class or contained in his or her lecture materials.

If the questioner has not taught you divorce, you have no reason to focus your answer on divorce and again, you should have noted that divorce process has been tactically removed from the issues that should engage your attention here.

To answer the question under our consideration properly, you have to briefly define void and voidable marriages and thereafter proceed to discuss grounds under which each type (i.e. void and voidable marriages)  could be annulled.

If your definition is incorrect, then you have laid a faulty foundation for whatever points or grounds you may later provide.

A void marriage is a marriage that is regarded to have suffered from some fundamental legal defects and therefore, it's not seen as a valid marriage at all.

A voidable marriage, on the other hand, is a marriage regarded to be valid until set aside at the instance of a party to such marriage.

Please - you do not have to write so much on the definition because it is meant to serve only as an introduction. Again, you do not have to waste time on differences between void and voidable marriages because if you do that, you will end up not answering the most important part of the question.

So, after the brief definition, go straight to provide and discuss grounds under which each can be annulled.

Note further that divorce does not apply at all to void and voidable marriages as they can only be ANNULLED and not be dissolved through DIVORCE.

             *Tip #3* 

Write legibly. This is very important because if your answer is correct but impossible to be read by an examiner, your answer is as good as being incorrect.

Some students' handwriting is so small that an examiner requires a magnifying glass to see through. This is not good at all.

Readable handwriting is legible and that's the most important thing, not necessarily a fine or beautiful handwriting. Your handwriting may not be beautiful but make it legible.

Please, do not punish an examiner with an illegible handwriting because you may end up punishing yourself very seriously.

            *Tip #4* 

Organize your answers in a distinct and clear manner, having in mind the comfort of an examiner.

Some students do not obey paragraphing and margin rules at all. Such is bad.

Do not let your work be rough.

           *Tip #5* 

Above all, study and know your teacher very well and give to him or her as you think will earn you good marks.


Kehinde ADEGBITE Esq teaches law at the Faculty of Law, Obafemi Awolowo University, Ile-Ife, Osun State, Nigeria

WE ARE THOUSANDS, AND YET YOU TREAT US THUS

We are Thousands, and yet you treat us thus

If one is to attempt a fair appraisal of the struggle against imperialism and political high-handness evident in the recent occurrences in our union, I know for a fact that the fierce perorations of Daniel O'Connell in 1883 when he was addressing the House of Commons on the ugly realities of the Irish Disturbances Act must be a reference point.

Mr O'Connell was at the peak of his emotional erudition when on the floor of that hallowed chamber, he quipped on behalf of the Irishmen "We are eight millions, and yet you treat us thus".

I cannot resist the temptation to direct a paraphrase of that 'O'Connellic' conclusion to the office of the President, 'The Rebranded Great Ife Student Union' I say, "Mr President, We are in our thousands, and yet you treat us thus"

Well, persons of pristine moral persuasion have stood their ground and they have related sordid accounts of the tragicomedy that punctuates our Union's diary.

Hon Koye-Ladele of the "Black and White" Faculty registered his  eyewitness accounts of recent happenings in our Union in his "Let's talk about the Doctor and his Doctored Congress"
Similarly, Comrade O'Zik, also of the 'white and black' orientation submitted with panache that the "President Presides, the Speaker Speaks". Again, Kazeem Olalekan Israel of the Judicial Council concluded among other things, that the Congress held on the 8th day of June, 2017 was nothing but a doctored arrangement!. Many more have written and are still writing.

These men and women wrote with passion and common sense in  time  when men are suffering from the starvation of these iconic virtues.

These brings me to a Mark-Twain type of ironic dillemma, without prejudice to medical nor doctoral students and also with no malicious intents to all persons bearing Omole, either as a Surname or name, I'm inclined to submit that Doctor and Omole are arguably the most dangerous lexicon in the dictionary of our Union. Is it just sheer coincidence that the 'Omole' of yesterday and the Omole of "this day (newspaper.. Lool) have no respect whatsoever for fundamental human rights, constitutionalism, due process and every other thing incidental to progress and decorum?

Well, I believe it's sheer coincidence but again, they say coincidences are God's way of remaining anonymous.

Testimonies abound from those who have had close contact with the presidency stating among other things that the Omole Dr will rather disregard the express provisions of the constitution.

Some informed colleagues are of the opinion that on a scale of preference, the political machine of the president comes before the attainment of parliamentary resolutions. I laughed when I heard that our Doctor will not release the keys to  union committee rooms in order for the various committees to kick start their statutory duties because the doctor holds the opinion that the committees were partially . What sort of political insecurity is that?

In fact, I heard the Doctor or (Dictator...synonyms?) obstructed the peaceful bonfire party organized by Angola hall excos. The presidential obstructionism was said to have been punctuated with Kodlinye and Aluko type of battery and assault. It makes me laugh and wonder, what sort of rebranding is this one tori olohun ehn? Kangaroo Congress? Inside Ramadan? Well, maybe the doc-dictator has forgotten that men die and if their death happens to be questionable, a coroner's inquest becomes unavoidable, that is, an autopsy will have to be conducted by Doctors! Doctors in every sense of the word not some phoney Doc-dictators.

May the doctors in the Student Representative Council wake up to this important duty and conduct a long overdue autopsy on the Presidency.

And again Mr President, I hope you know what John Wilkes Booth shouted after he assassinated Abe Lincoln, he said "Sic Semper Tyrannis--thus always to tyrants!"

Too bad you don't even have  'Lincolnic' antecedents.
It's not too late Sir.

Wole Zangani
Faculty of Law
10-6-17

THIS 'KUNG FU' UNION NEEDS REFORMS by Jigan

The most powerful nation in the world isn't America after all, but imagination- Zig Ziglar.

Not one or two persons I've said that I'm too idealistic. That I fail to see the true picture of things. That most times what ought to is not what is. Well, while I won't disparage these assertions, my reply has always been that I'm a 'way-forwardist'. That my brain is wired to immediately trace the rot in any society I find myself, after which I immediately set out to tackle these issues. I hardly rant. Name calling and tantrum throwing is not my thing. I just want progress!

The events of the preceding weeks and in fact days have further entrenched our position as  a 'gidigbo' and a 'Kung Fu' Union. The latest uprising was incited by a President, who in a flagrant disregard for Congressmen, put an abrupt end to the most powerful gathering of Great Ife Students. Dr. Ibk, in an ostensive display of dictatorial tendencies, decided to prematurely kill a promising Congress, and of course students got irate. Students got mad, the same way a husband will get mad at a wife who suddenly says no more to love making after clothes have been done away with.

It is clear that mob actions don't necessarily bring way forwards and as such they should not be encouraged in any form or manner. I must however say that the mob culture is a culture ingrained deeply into the OAU Culture. A last resort that has obviously brought no tangible result for a while now.

My opinion of the Union was formed right from my early days as an active participant in her dealings. It was clear to me from inception that that our Union needs reforms. It is clear that both constitutional and cultural reforms are salient if this union is to stand the test of relevance. It is conspicuous that so many salient proceedings that have no constitutional provisions have left much to the question, hence the intrusion of constant mob attacks. If the constitution we so cite and uphold  was drafted by Students like us some thirty seven years ago, what are we bequeathing to the incoming generation of Unionists? Imagine if we had a constitution with express provisions that "a President shall not moderate a Congress if the Congress is to deliberate on matters pertaining to allegations against him in the performance of his official duties"

One must not however forget that people make up institutions, and that institutions are as strong as the people want them to be. It is apposite to state that mob actions won't stop if Union leaders keep defying and flagrantly disobeying the express wishes of the people. Truth is only people can strengthen institutions. 

Lastly, I want to adduce that an orderly society is possible. A society of progress propelled by strong institutions is possible. A seamless Union where constituent parts know their functions  and carry them out to the latter is possible. But then, the underlying question is, are we ready to reform this Union, make up to date laws and strengthen our institutions? Or are we content to rant, and rant, and keep fighting 'gidigbo' and 'kung fu'?

Jigan

Parliamentarian representing the Faculty of Law

Obafemi  Awolowo University

08107232208

LAW & GRACE; COMMON LAW & EQUITY By ADESOKAN AKINADE [Dove] LL.B 5

According to H.L.A Hart in his book, ‘The Concept of Law,’ few questions concerning human society have been asked with such persistence, and answered by serious thinkers in many diverse, strange and even paradoxical ways as the question: ‘What is Law?’

Generally speaking, the concept of law may mean different things to different people. The physicists speak of the law of gravity or Newton’s law of motion, the economists - the law of supply and demand, the biologists - Darwin’s law of evolution, inter alia.

According to John Austin, laws are general commands issued by a sovereign to members of an independent political society, and backed up by credible threats of punishment or other adverse consequences (sanctions) in the event of non-compliance.

The German jurist, Von Savigny, opposed this definition which, according to him, is a condition precedent to the right understanding of the science of all law. To him, law is derived from the SPIRIT of the people (the volksgeist)  just like language and culture. In other words, law developed from popular consciousness and traditional values of the society.

Austin was an English lawyer who was the first lecturer of Jurisprudence at this the University of London and thus the most influential figure in English jurisprudence for the last third of the 19th century and for much of this century. He was a positivist. Positivist school, though deals basically with human laws, derived its ideas from the biblical command by God to the first man and woman not to eat from the tree planted in the middle of the garden, and he backed it up with credible threats of punishment which was death as in Genesis 2:16 & 17.
They flouted the order and faced the consequence.

Similarly, He gave the Ten Commandments in Exodus 20 and listed sanctions in Exodus 21 & 22. As a matter of fact, the punishments for murder and manslaughter are contained Exodus 21:12; for kidnapping in Exodus 21:16.

Most of these laws were as strict as the common laws of England. The common laws of England were the origin of most laws of the common law countries which established Savigny’s definition of law. I am not particularly concerned about definition: according to Felix Cohen, ‘good deal of fruitless controversy has arisen out of attempts to show that a definition of law… is either true or false. A definition of law is useful or useless. It is not true or false, any more than a New Year’s resolution or an insurance policy.’

The Common Laws of England were strict, formal and full of legalism. They were judges-made laws. These were itinerant judges who moved from one region to the other to administer justice. As a historical fact, England had no unified system of law prior to the Norman conquest of 1066 and the subsequent enthronement of King Williams I. Actions were originated through royal writs which were inadequate and ineffective since some rights were not entrenched in the writs which were expected of any applicant to obtain.  Even those that were entrenched could not provide the aggrieved party adequate remedies. The only forms of remedy were damages in form of monetary  compensations  just as death was the only form of punishment for whosoever sinned in the old testament of the Christian Bible.
As a result of this obvious harshness, grace was introduced by God as contained in the New Testament while equity was introduced to mitigate that of common laws of England. Grace means unmerited favour which was inaugurated following the crucifixion of Jesus Christ. Equity was introduced following the decision of Earl of Oxford’s case (1615)1 Rep. Ch. 1. In that case it was ruled that in the event of conflict between a doctrine of equity and a rule of common law, equity should prevail. Similarly, with grace comes mercy, and according to James 2:13 mercy triumphs over judgement.

One would think that equity has come to destroy the law, whereas, equity follows the law. Maitland wrote, ‘the two streams have met and still run in the same channel, but their waters do not mix.’ Cardozo in Graf v. Hope Building, 254 N.Y.I at 9 (1930) states that ‘equity works as a supplement for law and does not supersede the prevailing law.’ Similarly, in Matthew 5:17, ‘do not think that I have come to abolish the Law or the Prophets, I have not come to abolish them but to fulfil them.’ Jesus said this so as to bring to the attention of his people that obedience to law is expected of them while cautioning them not to get carried away by abundance of grace.

Finally, both equity and grace have limitations. A maxim states that, ‘he who comes to equity must come with clean hands.’ This shows that equity will not favour whosoever has his hands soiled. Just as every law has its exception(s), equity does as well. Hence, the question raised in Romans 6:1 that, ‘… shall we continue in sin, that grace may abound?’ Then the next verse, ‘God forbid.’

Keep God’s commandments and endeavour not to abuse His grace!

ADESOKAN AKINADE
[Dove]
LL.B 5
Faculty of Law
Obafemi Awolowo University

June 12 Declaration: An Act of Approbriation or Desperation?

Barely two weeks after the conventional commemoration of the nation's Democracy Day on the 29th of May, the President of Nigeria, Muhammadu Buhari announced another historic day as Democracy Day. This has however generated a whole lots of commendations as well as knocks on Mr. President. This is not disconnected from the fact that not many saw the announcement coming. As the road to the future always starts from the past, it is pertinent we acquaint ourselves very succinctly with the rationale behind this celestial decision.

After the successful coup led by Gen. Ibrahim Gbadamosi Babangida which overthrew the military government of Gen. Muhammadu Buhari (as he then was), the government of the day took it upon itself to ensure the transfer of power back to a civilian government. This culminated into the 1993 general elections. The military government made for two-party system. With *Chief MKO Abiola* being the flag bearer of the *Social Democratic Party (SDP)* and *Alhaji Bashir Tofa* being that of the defunct *National Republican Convention (NRC)*,  the presidential election was conducted on the 12th of June, 1993 by the then National Electoral Commission (NEC) under the chairmanship of Prof. Humphrey Nwosu. Some declassified information had it that the then military government believed that Tofa would win the election and that it would be easier to handle Tofa if the election had to be annulled. However, the election which saw Chief Moshood Kashimawo Olawale Abiola as the acclaimed winner with an unreported total votes of *8,341,309 (58.36%)* was eventually annulled by IBB. Irrespective of this, in a bid to protect and deliver this mandate given to him, history had it that Chief MKO Abiola kept on parading himself as the acclaimed President without a formal and official announcement of the election result which eventually led to his incarceration. History also has it that the subsequent government of *Sani Abacha* promised to acquit MKO Abiola provided the latter let go of his mandate, but Abiola declined. It was however while at the prison that MKO had his last breath. Since then, many Nigerian, particularly from the South West has had the notion that June 12 should be celebrated as Democracy Day. The spirit of nationalism shared reflected also in the way some Nigerians named their children after "Abiola". *Alhassan Ado-Dogura* (Chief Whip, NA) even went ahead to name her daughter after Abiola's wife, "Kudirat". After 25 years of this agitation, on the *6th of June 2018* specifically, President Buhari officially endorse and declared June 12 as the nation's Democracy Day.

Several groups, both regional and national, including the Nigerian Senate has praised Mr. President on this development, as this day (June 12) is even more significant as far as Nigeria's democracy is concern. In the words of *Senator Ahmad Lawan* (the Majority Leader), _" There is not history that could link May 29 to the actual democratic evolution of Nigeria that is greater than June 12"_.
This declaration on the other hand has been greeted with several knocks.  Notable among this criticisms is that of a former Chief Justice of Nigeria, *Alfa Belgore* who questioned the legality and constitutionality of the declaration. *Dino Melaye* though admitted that Buhari's intention is right, he is of the opinion that his action is illegal. Citing _*Chapter 43(2) of the National Honours Act 1963*, he said, _"I am a democrat, I believe very sincerely that Chief MKO Abiola deserves even more than the president has pronounced because he was a true patriot, philanthropist and should be so decorated. But, we are governed in the country by the constitution and extant laws. No matter how beautiful a situation is, the law of the land remains the law of the the land. We should not be emotional about this. The law remains the law"_.

The declaration nonetheless is not without certain implications. The declaration, coming just about 9 months to another general election has been conceived by many, even in the South West as a mere political cake to please the Yorubas. *Ayo Adebanjo*, a leader of the Afenifere said, "Buhari shouldn't think Yorubas are fools". The question now is, if Mr. President really had the intention of this declaration in mind, why must he have to wait till few months to another general election, in which he himself is seeking re-election? Another implication is that of the declaration going against the *National Honours Act 1963* which frowns at national awards given to dead persons, save soldiers or other servicemen for their bravery. It should be noted that Buhari is to confer on Abiola, the highest title in the land, _Grand Commander of the Federal Republic (GCFR)_, with his acclaimed Vice-President, *Ambassador Baba Gana Kingibe* and *Gani Fawehinmi* _Grand Commander of Order of the Niger (GCON)._ The last but not the least is the alteration of the *Public Holidays Act* which provides for May 29th as the country's Democracy Day.

Conclusively, I am of the opinion that efforts should be geared by our leaders to ensure the fortification of our hard-earned democracy for the betterment of the citizens and not as a mere machinery. *Richard Brookhiser* once said, _*"The most important form of honesty, especially in a leader, is discerning the great course of action and forthrightly pursuing it"*_. Much more than declaring June 12 as the nation's Democracy Day, our public and private institutions, parastals and agencies should be more strengthened, free from all unhealthy rivalry and political masturbations, in order to ensure their efficiency. Government at all levels should seek first the comfortability of the citizenry, and all other things can be added.
 

The labor of our heroes past shall never be in vain. God bless Nigeria!

 

Adesanya Abiodun Samuel is a student of Law, Obafemi Awolowo University

THE INTERRELATEDNESS OF ACCOUNTING AND LAW AND THE NON EXISTENCE OF ONE WITHOUT THE OTHER -- HAJIYA KUDIRAT A. (AUDITOR-GENERAL FOR FCT AREA COUNCILS)

THE INTERRELATEDNESS OF ACCOUNTING AND LAW AND THE NON EXISTENCE OF ONE WITHOUT THE OTHER.

Accounting is a multifaceted discipline of identifying, measuring and communicating of an organization’s economic health. The discipline of accounting is best understood when one has strong conceptual understanding of other interconnected disciplines. The other disciplines which accounting is increasingly seen to interact with are: Economics, Mathematics, Statistics, Law and Management. Let’s discuss in brief the interrelatedness of accounting and the law and the non-existence of one without the other.


DEFINITION OF TERMS/CONCEPTS

DEFINITION OF ACCOUNTING

The American Institute of Certified Public Accountants (AICPA) defines accounting as“ the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are in part at least of financial character, and interpreting the results thereof”.

Accounting: is the measurement, processing and communication of financial information about economic entities such as business and corporations. It refers to the process of summarizing, analyzing and reporting these transactions to oversight agencies, regulators and tax collection entities, business owners, investors, and other stake holders.

 DEFINITION OF LAW

Law is the set of rules which a particular country or community recognizes as regulating the actions of its members, which may be enforced by the imposition of penalties. It is a system of rules that a society or government develops in order to deal with crime, business agreements, and social relationships. Law is a rule or set of rules for good behavior which is considered right and important by the majority of people for moral, religious, or emotional reasons. (https- // Merriam – Webster.com/ dictionary)

The main sources of regulation which interrelate accounting with law includes:

• Accounting standards
• Company law; and
• For listed companies, the listing rules of the relevant stock exchange.

ACCOUNTING  STANDARDS:  are authoritative statements of how particular types of transactions and event are reflected in the financial statement. International Financial Reporting Standards are used in Nigeria (IFRS) for Companies while, International Public Sector Accounting Standards (IPSAS) are in use for public sector establishments (Government).

COMPANY LAW:  this is the primary source of company Law in Nigeria. Among other things, it establishes the requirements for financial reporting by all companies in Nigeria. It sets out rules for determining profit available for distribution, issuing and redeeming share capital, the reserves that a company must have etc. The main company law status in Nigeria is Companies and Allied Matters Act (CAMA) 2004 as amended.

THE INTERRELATEDNESS OF THE SUBJECT MATTERS

Accounting is interrelated with law, as it operates within a legal environment. Thus, all the transactions are governed on the basis of different Acts. Business organizations are governed by their respective statues that provide many aspects pertaining to the preparation of accounts. However, it’s likely that accounting influences law and is also influenced by law. In this way, accounting is also related to law because of the variety of many legal aspect and procedures. Accounting is guided by regulatory frame work and it is regulated by law particularly Business /Commercial Law. 

The relationship between accounting and law reveals itself in many forms as company law consists of detailed rules. Accounting standards may be rules based or principle-based. International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are mainly principles based, or a mixture of both rules and principles. This clearly show the interrelatedness of accounting and law. 

Nigeria has a regulatory system in which company and business law deals with specific matters. For instance the Sales of goods Act, Insurance law, Hire purchase transactions, Agency, partnership Act, 1890, Banking Laws Bank and other financial Institution Decree (BOFID) No. 25 of 1991, Central Bank Decree No. 24 of 1991 which repealed the Central bank of Nigeria (CBN) Act of 1958. This was effectively an effort to ensure they fit between the CBN Act and the general Bank and other financial Institution (BOFID). All these laws/Act are interrelated and complement the accounting principles and standards in terms of preparation and presentation of financial statements.

THE INSEPRABLE LINK AND NON EXISTENCE OF ONE  WITHOUT THE OTHER

In a report presented to the Essex County (New Jersey) Bar Association by a joint committee of lawyers and accountants, the following were noted as examples of interrelatedness of activities requiring the services of both accountants and lawyers:

(1)  Planning the type of legal entity to conduct a new business, having in mind the subject of Federal, State, and Local Government taxes.

(2) Upon incorporation of businesses, the opening of books of account and installation of accounting software.

(3) Problems involved in the dissolution of partnerships and corporations.

(4) Problems involved in the consolidation, merger, acquisition and reorganization of corporations.

(5) Determination of extent of damages and profits in patent and other infringement suits.

(6) Determining losses covered by fire insurance policies and preparation of proof of claim.

(7) Matters arising in receivership and bankruptcy cases, including, Examination of books and records of the bankrupt and an analysis of Financial statements.

(8) Determination of rights of life tenant and remainder man, especially with regard to distribution of corporate dividends.

(9) Income tax matters, including presentation of cases before the

Commissioner of Internal Revenue and before the Tax Appeals Tribunals. Example Self assessment done by tax payers.

(10) Preparation of registration statements for the Securities and Exchange Commission etc. (see Byerly, Relationship between the practice of Law and Accounting 1998).

In addition, other areas of interrelatedness of accounting and law are:

(a) The preparation or interpretation of lease contracts, particularly where valuation of property or the determination of income is involved, or where there are lease security deposits.

(b)  Problems relating to the declaration of dividends.

(c) The preparation of documents creating trusts, either living or Testamentary.

(d) Preparation of evidence for presentation in court where accounting records constitutes an important part of the evidence (Forensic Audit).

(e)The preparation of uniform legislation, particularly where it affects the interpretation of such terms as earned surplus, capital surplus, stated capital, dividends, insolvency, and many other matters which relate to both accounting and law. (Journal of Accounting the North Carolina review 2003)

Furthermore, financial transactions recorded in books of accounts are affected by law in the sense that in so many cases, accounting data must comply with the requirement of a particular enactment. 

In the case of Nigeria  For instance, there is no statutory obligation upon sole proprietorship or partnership firm to prepare final accounts. Whereas,  Joint stock companies have a statutory obligation to keep accounting records and to prepare financial statements as required under Section 331 and 334 of Companies and Allied Matters Act (CAMA) 2004 as amended. For instance;

Duties of a Director

Section 305 (3) duties of a director as amended “shall have regard to the impact of the company’s operations on the environment in the community where it carries on business operations”. Thus, there is now a codified requirement for Directors to be conscious of the community and environment in areas where the company carries out business.

 This provision is most welcome and long overdue, considering the fact that environmental issues are fast taking the front burner in the global business community and businesses in the 21st century are proffering ways of conducting their activities in more environmentally friendly manner.

Additional Financial Statements

Section 375 (2) makes provisions for additional financial statements required to be prepared by the directors of a company in respect of each year of the company.  These additional statements include a statement of cash flow as an alternative to a statement of the source and application of fund; and changes in equity. These essentially align with International Financial Reporting Standards. (www.Nigeria Law.org / Companies and Allied Matters Act) as amended.

More so, accounting is interrelated with law in area of forensic accounting and auditing. The Forensic accountants are often engaged to quantify damages in instances related to fraud and embezzlement as well as on matters involving insurance, personal injury, business disputes, business interruption, divorce and marital disputes, construction, environmental damages, cyber-crime, products liability, business valuation and many more. The investigation is likely to ultimately lead to legal proceedings against one or several suspects. The lawyers and accountants who are members of the investigative team must be comfortable with appearing in court to explain how the investigation was conducted, and how the evidence was gathered.

"It has been my observation however, that training in the elements of bookkeeping and accounting are very valuable to a lawyer. Many at times, I noticed from experience that, the lawyer who is familiar with books of account has a greater advantage over an opponent unfamiliar with such matters. In fact, so much of the litigation which is profitable to the lawyers, requires the examination of books of account that all lawyers who accept to trial cases ought to possess knowledge of Accounting."

"Accounting is especially valuable in the examination of witnesses in the trial of cases; also for the understanding of a client's business and business problems." For instance, in the field of the patent law: 

(i) Deals of all kinds for the manufacture and articles for sale, machines, etc. Whether on a royalty or other basis, requires a thorough understanding of accounting and law.

(a) For the negotiation of the deals, and (b) for the drafting of definite, certain and workable contracts; and 

(ii) In connection with recoveries for infringement, a large body of law has been built up, which is generally referred to as “the law of patent accounting”. The recovery is absolutely dependent upon knowledge of accounting, and such knowledge is necessary to the application of the law itself. This has special reference to Cost Accounting and to such items as the proper classification of law and accounting terms of cost and the spreading of overheads, as well as such items as depreciation and depletion.

The lawyer whose practice includes any substantial amount of advisory work for business enterprises, whether corporations or partnership, has frequent need for the ability to understand and analyze financial statements. These statements clearly indicate the relationship between law and accounting. 

One explanation of the interrelationship between these Two (2) fundamentally dissimilar decipline was presented by (A. A. Berle, Jr. and Frederick S. Fisher, Jr. Journal of Accounting, North Carolina, law review 1993).

After exhaustive research to determine the extent to which the courts have undertaken, to impose rules of accounting as rules of law: “Every day, lawyers and courts predicate legal effects on the results of accounting. It may fairly be said that rules of accounting are for many purposes rules of law or conversely that rules of law entail rules of accounting".

The respective tasks of a lawyer and accountant here intermingle so closely that neither can proceed without the other. To a much larger degree than perhaps either profession realizes, this intermingling has already taken place. Courts have in fact and in form laid down rules which bind the accountants, or they have themselves adopted accounting conventions. 

Once these rules of account have found their way into the body of law, it becomes legally obliged to be followed. Not only do the courts adopt and lend sanction to accounting principles as exemplified in accounting practice.

CONCLUSION

From the foregoing, there is practically a universal agreement amongst practicing lawyers, that the services required of the lawyer today (outside of a very few specialized fields) demand a certain amount of accounting training for most competent performance.  Therefore, simultaneous consideration of the legal and accounting aspects of certain problems, may suggest the necessity of important modification of accounting practice in order to reflect the results of the legal rules.

There are undoubtedly many other points at which lawyers and accountants should unite their activities in the endeavor to render to clients a service which is complete, adequate and satisfying for the specific purpose at hand. However, the examples listed in this discussion constitute a fair sample, and in themselves offer substantial proof of the interrelatedness of Accounting, Law and the non-existence of one without the other. 

Thanks for your attention and God bless you.

HAJIYA KUDIRAT A.  ABDUL-HAMID
AUDITOR-GENERAL FOR FCT AREA COUNCILS

CLIMATE CHANGE & GLOBAL WARMING (compiled by Ndubisi Promise)

                                       CLIMATE CHANGE & GLOBAL WARMING


Realising the significance of the environment to survival of man, environmental experts have argued vociferously that without the environment man cannot exist since human activities are made possible by the existence of his environment.

Before going into the discussion of climate change and global warming, let’s first distinguish between weather and climate because a lot of people tend to confuse these two atmospheric conditions.
Weather is the temperature, humidity, precipitation, cloudiness and wind that we experience in the atmosphere at a given time in a specific location WHILE
Climate is the average weather over a long time period (30 – 50 years) in a region.

CLIMATE CHANGE
Ordinarily, change in climate refers to some observable variations in the climatic system that is attributable to anthropogenic activities, especially those activities that alter the atmospheric compositions of earth..

In other words, climate change is the alteration that occurs in the climatic conditions of an environment due to certain human activities

Understanding climate change and how humans contribute to it
Climate change is caused by a lot of factors but chief amongst these factors is the change in the earth’s energy balance.

Normally, there ought to be a balance between the energy that the sun radiates to earth and the energy which the earth sends back out into space. However, due to a depletion in the ozone layer, the energy radiated by the sun passes through more easily into the earth and it’s atmosphere and get trapped by Greenhouse Gases (GhG) thus making the earth have a higher accumulation of solar radiation — It can simply be likened to when people gain weight if there is an imbalance between calories they take in and calories they release out.

I mentioned earlier that certain gases trap the solar radiation within the earth’s atmosphere and prevent them from going back into space; these gases are called greenhouse gases (GHG).
 
Greenhouse gases (GHG) and their relationship to climate change
Greenhouse Gases are those gases that act like a blanket to trap the sun’s energy and heat, rather than letting it reflect back into space. When the concentration of GHG is too high, too much heat is trapped, and the earth’s temperature rises outside the range of natural variability. Examples of such gases include: carbon dioxide, methane, nitrous oxide and various fluorinated gases. CO2 currently contributes the highest rate of the greenhouse gases followed by methane (CH4), chlorofluorocarbon (CFCs), nitrous oxide (N2O) followed by the others.

  It will interest you to know that the level of CO2 in the atmosphere has increased from 315 parts per million (ppm) in 1960 to 405.1 ppm in 2016.
Anthropogenic sources of Greenhouse Gases
Various human activities have added very large quantities of greenhouse gases (GHG) into Earth’s atmosphere!

Carbon dioxide- burning of waste and refuses indiscriminately, deforestation, industrialization, burning of fossil fuels (e.g. coal, oil and natural gas), etc.
Methane- Improper disposal of livestock manures, biomass burning (such as charcoal and firewood burning), decay of organic waste in municipal landfills
Nitrous oxide- they are emitted during industrial and agricultural activities as well as during combustion of fossil fuels and solid waste.

Fluorinated gases- Hydro-chlorofluorocarbons, Chlorofluorocarbons and some other fluorine containing substances emitted from a variety of industrial processes.
 

Now that we understand climate change, what is GLOBAL WARMING and how does it affect us?
Climate change is a major cause of global warming - global warming is simply an increase in the earth's atmospheric and oceanic temperatures.
  Climate change & Global warming have been linked to various environmental, economic and health consequences.

Environmental consequences- hotter hot, wetter wet and drier dries; this means that we will experience hotter temperatures, heavier rainfalls and an increase in drought conditions just like we have been experiencing in recent times for instance in the southern Nigeria, climate change is reflected in the massive flood experienced in 2012; houses, farms, farm products, properties and even human beings were swept away. The statistics released by the southwest zonal office of the National Emergency Management Agency (NEMA) about 2 years ago show that no fewer than 5000 persons were affected and 60 houses destroyed in a windstorm which occurred in four states in the south -west region. Also, about four decades ago, the lake chad covered an area of about 40,000 sq km whereas it now encompasses a mere 1,300 sq km.

 Economic consequences- agricultural farms will face troublesome new pests (as seen in the prevalence of army worm in maize farms in the past years) as the old pests will evolve in an attempt to adapt to the new environmental conditions.
Health consequences- heat-related mortality, dehydration, spread of infectious diseases, malnutrition, allergies, asthma, in some literatures global warming has been linked to some cases of skin cancer!

Prospective solutions to these environmental anomalies

There are honestly no perfect solutions to the issue of climate change. However, responding to climate change involves a two-pronged approach:

Mitigation (reducing emissions of and stabilizing the levels of heat-trapping greenhouse gases in the atmosphere) through:
Practicing organic farming -- Organic farming is a method of crop and livestock production that involves  choosing NOT to use pesticides, fertilizers, genetically modified organisms, antibiotics and growth hormones in the course of farming activities, instead organic manure are used as fertilizer. What organic farming will do is to convert the environment from a carbon source to a carbon sink (carbon storage system)
Carbon sequestration- this is a process involved in carbon capture and long-term storage of atmospheric carbon dioxide or other forms of carbon to mitigate global warming. Ways of sequestering carbon include :
Afforestation- this is a deliberate act of establishing forests. The idea behind this is that the newly planted trees will help in sequestering carbon dioxide from the atmosphere, thereby acting as a carbon sink or store.

Some mushrooms have been noted to be very good absorbers of carbon from the atmosphere and they might be key to natural carbon sequestration

There should be a shift from the use of fossil fuel to bio-fuel
Regulatory bodies should be put in place to check the annual carbon emission of industrial companies in the country in accordance with the carbon emission budget of the Paris Climate Change Agreement of 2016. 
   

Adaptation (“what can be done with the excessive radiation we already have in the atmosphere”)
Solar panels can be used for generation of electricity which will lead to a reduction in fossil fuel burning.
Every individual should be charged with reducing their carbon footprint as much as possible.


© EnvironmentallyAwareInitiative


...An awareness and sensitization initiative

STANDING UP AS A STRONGER VESSEL- OHINE JOY

Since 2012, 11 October has been marked as the International Day of the Girl. The day aims to highlight and address the needs and challenges girls face, while promoting girls' empowerment and the fulfillment of their human rights.
There are 1.1 billion girls in the world, that is a big number!
All of us should be able to live long and fulfill our dreams.
I stand with girls everywhere as they inspire, innovate and take charge of their own future.
Every one of them deserve equal opportunities for a better future. They are a source of energy, power and creativity. They can drive change and help build a better future for all. Yet, most girls face disadvantage, sexual violence, physical violence and discrimination on a daily basis.

The 1.1 billion girls of today’s world are challenging the status quo. They’re redefining girlhood, and they’re doing so against the odds.

"On this International Day of the Girl, let us recommit to supporting every girl to develop her skills, enter the workforce on equal terms and reach her full potential." — UN Secretary-General António Guterres

Across the world, girls face adversities that hinder their education, training and entry into the workforce. They have less access to information, communication technology and resources, such as the internet where the global gender gap is growing.

A quarter of young people, most of them girls, are neither employed nor getting an education or training.
According tho the United Nations Women, this year alone, 12 million girls under 18 will be married, and 21 million girls aged 15 to 19 years will become pregnant in developing regions.
According to silcnm.org, every 10 minutes somewhere in the world, an adolescent girl dies as a result of violence.

And yet, they persist, they succeed. They are innovating technology to solve global challenges, they are standing up for the environment, they are raising their voices against violence and they are preparing to run for offices.

Believe in Yourself No matter what happens, remember YOU ARE AWESOME
There is nobody in the world like you.
You don’t have to be the same as everybody else. You are you. You are special. Look at yourself in the mirror everyday and tell yourself how special you are.
Remember, there is so much more to you than your face or body. It is left for you to find these things and bring them out to the world. Beauty lies in your character, good behaviour and not just in fashion or being trendy. Drop bad habits and work on a good attitude.
You are not a chair or a dog for people to own and treat badly. You are a human being and that means your life matters.
Being a girl shouldn’t stop you from becoming anything you want to be.
Under the theme, With Her: A Skilled GirlForce, International Day of the Girl will mark the beginning of a year-long effort to bring together partners and stakeholders to advocate for, and draw attention and investments to, the most pressing needs and opportunities for girls to attain skills for employability.

You are special, a rare GEM, and a strong woman in the making. Do not be afraid to take bold steps and try new things, because you are a girl doesn’t mean you are weak.
Believe in yourself and work with the mindset that no one can make you feel less.
Queen Ohine loves you💞💕

And Marilyn Monroe said:
"Give a girl the right shoes, and she can conquer the world."

#QueenOhine
#GIG
#Fearless
#InternationalGirlsDay
#UnitedNations
#GirlsTakeOver
#DayOfTheGirl
#GirlHero
Kisses😘😘😘

ADDRESS BY HIS EXCELLENCY, MUHAMMADU BUHARI, PRESIDENT, FEDERAL REPUBLIC OF NIGERIA AT THE OPENING CEREMONY OF THE 2018 NIGERIAN BAR ASSOCIATION ANNUAL GENERAL CONFERENCE

ADDRESS BY HIS EXCELLENCY, MUHAMMADU BUHARI, PRESIDENT, FEDERAL REPUBLIC OF NIGERIA AT THE OPENING CEREMONY OF THE 2018 NIGERIAN BAR ASSOCIATION ANNUAL GENERAL CONFERENCE,

ABUJA, 26TH AUGUST, 2018.

I am delighted to address this distinguished gathering on the occasion of the 2018 Annual Conference of the Nigerian Bar Association. Let me thank your Association for the invitation to declare this Conference open and to express my hope that the Conference will consolidate the position of the NBA as a prime stakeholder in our national affairs.

2. ​I am informed that with an average attendance of over 10,000 participants, this Conference represents one of the largest single gathering of Lawyers anywhere in the world. I congratulate you all for this achievement which is a plus for our nation.

3.​ The theme of this 2018 NBA Conference which is “Transition, Transformation and Sustainable Institutions” is one which is apt in the light of our contemporary domestic and global challenges. I also consider it significant in view of the fact that it once more demonstrates the willingness of the NBA to address issues, not only related to the immediate practice of law but more importantly, to solutions of wider society’s problems.

4.​ Since the inauguration of this administration, I have had the privilege in observing at first hand how societies experience transition, attempt transformation and build or strengthen institutions to manage these processes.

5.​ As you will recall, this administration’s emergence marked the first successful civilian transition in Nigeria’s democratic history, following the outcome of the 2015 General Elections.

6.​ Given the enormity of the challenges we inherited and the yearnings of a citizenry earnestly desirous of a new way of running national affairs, our first challenge was the need to transform our country speedily into a society where impunity in the management of national resources would be replaced with a culture of accountability and transparency. We needed to deploy our resources to address our common needs rather than the greed of a callous few.

7.​ In order to achieve this, we have had to disrupt age-old assumptions and unsettle ancient norms in the management of our national patrimony, as you have all witnessed in the last three years.

8.​ While we have made appreciable progress in several sectors, including public awareness of the need to challenge the corrupt and the brazen in our midst, we have also learnt useful lessons on the dynamism of our society. However, elements within every society, including some Lawyers, can equally become unduly resistant to change, even where it is proven that such change is to serve the interest of the larger society. At worst, corruption fights back.

9.​ As we gradually move into another season of intense political activities preparatory to the 2019 General Elections, I enjoin you to remember that by reason of your profession, you all have a responsibility to work for national cohesion and unity through your speeches and public positions and most importantly in your advocacy in court.

10.​ In the context of opinions and narratives about our past and present political and socio-economic experience, you cannot afford to jettison rational and proper analysis of issues in a manner which builds, rather than destroys the nation. I also urge you to work to uphold and improve the sanctity and integrity of our judicial and electoral institutions which play a fundamental role in the sustenance and growth of our democracy.

11.​ However, let me remind you all, my dear compatriots, that the Law can only be optimally practiced in a Nigeria that is safe, secure and prosperous.

12.​ As you go into this Annual Conference, let me assure you of the resolve of this administration to promote measures that will achieve a vibrant economy under which the practice of law will thrive.

13. ​Through fiscal discipline good housekeeping, we navigated the difficult days of economic transformation at the beginning of this Government in 2015 and have now come to improving economic indices, including the consistent increase in our foreign reserves; thirteen straight months of decreasing inflation; the expansion of social safety nets programmes as well as the blockages of historical drainpipes in our national treasury, all within the context of the Economic Recovery and Growth Plan.

14. ​It is equally significant to emphasise that our willingness to hold persons accountable for offences against society, through the judicial process, will equally transform the future of public service in Nigeria in a positive manner.

15.​ I believe that Lawyers can contribute to another core objective of enhancing our business environment and promoting social justice by promoting respect for the Rule of Law; contributing to the law reform process and putting national interest and professional ethics above self in the conduct of their business.

16.​ Rule of Law must be subject to the supremacy of the nation’s security and national interest. Our apex court has had cause to adopt a position on this issue in this regard and it is now a matter of judicial recognition that, where national security and public interest are threatened or there is a likelihood of their being threatened, the individual rights of those allegedly responsible must take second place, in favour of the greater good of society.

17.​ I trust that this Conference will achieve tremendous success and I urge that you all participate actively in its various intellectual and social activities in order to build new bonds and strengthen old relationships. I congratulate the incoming National Executive of the NBA led by Mr. Paul Usoro, SAN, and wish it a successful tenure in its task of advancing legal practice in Nigeria.

18.​ In conclusion, may I wish you all, once more, a very fruitful Conference. It is my hope that the outcome of your deliberations will impact positively on the socio-economic fortunes of our country and Africa in the years ahead and improve access of the poor and under-privileged in our society to justice. I look forward to reading the conclusions of your conference.

19.​ Your Excellencies, My Lords, Distinguished Ladies and Gentlemen of the Bar, it is now my pleasure to declare the 2018 Annual Conference of the Nigerian Bar Association open.

Thank you and God bless the Federal Republic of Nigeria.

ACTIVATION OF ACRIMONIOUS POLITICAL MODE IN EKITI STATE; PERUSING THE BEFORE AND AFTER OF THE IMMINENT GUBER ELECTION.

It is a general belief that it is quite wrong to use immoral means to attain moral ends and it is as just wrong, or even more so, to use moral means to preserve immoral ends. In the same vein would the above statement lie in consonance with the political terrain of Ekiti State, particularly as events start unfolding.
It is no more a news for  the vibrant minds in Nigerian political jurisdiction that July 14, 2018 is the day slated for all eligible electorates in Ekiti state to exercise their civic rights. It is a day that would determine how the next four years in Ekiti state would be. Hence, it is as crucial as crux itself, in the history of the state.
In this case, the only "inclined plane" that could be invoked in bringing out the true spirit of democracy, is if and only if all the concerned stakeholders go back to their seats and let the electoral commission performs its duties independently and with no form of interference from any angle.

Going down memory lane, it is apposite that we draw our minds to June 21, 2014 governorship election in Ekiti state. Being the election that ushered in Mr. Ayodele Fayose as the governor of the state, the election has proven itself to be in conformity with the tradition that seeking elective positions in Ekiti state is not for the fainthearted and elections are as usual, being marred by violence, intimidations and long drawn legal tussles.
It should also be recalled that the decibel of accusations and counter-accusations of violence, threats and intimidations has become almost deafening, most especially when elections draw nearer in Ekiti State. The kerfuffle in the state's political arena has reached the crescendo that there has never been a lull in clashes among the various opposing political interests in the South Western state.

To have a clearer picture of the jurisprudence of past Ekiti gubernatorial polls, recourse must be made to the circumstances that surround the June 21, 2014 elections. Casualties recorded include Funsho Ogundare, a supporter of Opeyemi Bamidele, the Labour Party (LP) candidate, who was shot and killed after clashes between Bamidele's supporters and people believed to be faithfuls of the All Progressives Congress (APC) at Emure Ekiti. Sequel to the tragic incident was the arraignment of a member of the Ekiti State House of Assembly from Emure Constituency, Hon. Kehinde Boluwade, with six other APC members in relations to the killing.

Not only this. Hope we have not forgotten the whistle blower? Yes! I mean Captain Sagir Koli.
The audio recordings and affidavit were provided by Sagir Koli, a Captain in the 32nd Artillery Brigade stationed in Ekiti State, who has since fled the country for fear of reprisal attack. Captain Koli recorded the conversation on June 20, 2014 when he was asked to accompany his Commanding Officer, Brigadier General Aliyu Momoh, to the meeting, which was held at Spotless Hotel in Ado-Ekiti.
In an exclusive interview with the Sahara Reporters' publisher, Omoyele Sowore, the Nigerian Army Captain leaked a 37-minute audio recording. The audio captured a meeting as being attended by the eventual “winner” of the election, Governor Ayo Fayose of Ekiti State; Senator Iyiola Omisore of Osun State; a close associate of Mr. Fayose identified as Honorable Abdulkareem; the Minister for Police Affairs (as he then was) Jelili Adesiyan; and Senator Musiliu Obanikoro who was at the time the Minister of State for Defense and Mr. Chris Uba. They all came to Ekiti with a huge stash of money and soldiers from the East to carry out the assignment.
The audio recordings were analyzed and authenticated by Guardian Consulting, an independent US-based security consulting company. According to a report authored by Guardian Consulting, also in the possession of SaharaReporters, the independent company used Forensic Voice Frequency Comparison technology to identify all voices on the recording with audio available in the public domain.

Meanwhile, it should be noted that all these open-day rapes on democracy don't just occur, they were sequel to series of allegations made  by one political bloc against another opposing camp.

Having caught a glimpse of the years back, I think it is high time to look at what the future holds, as far as July 14, 2018 is concerned.

In a visitation made by the German Ambassador to Nigeria, Dr. Benhard Schlagheck, to the Peoples' Democratic Party's (PDP) Secretariat in Abuja, the party's National Chairman, Chief Uche Secondus, while alleged the APC, through the aid of the government at the centre, of hatching plans to manipulate their way to  victory at the poll. He continued that the least Nigerians expect from the APC-led Federal Government is free and fair elections in 2019, beginning from the Ekiti gubernatorial poll.
Uche Secondus went further that "July 14 Ekiti State governorship election would be the first test for this administration. We know that the APC and INEC have perfected plans to rig the election..."

The All Progressives Congress' (APC) National Chairman, Chief John Odigie Oyegun, during the kickoff of fresh membership registration drive of the Ekiti APC, declared that the Ekiti gubernatorial poll is a must win for the party.
He assured that the party would deploy every available resource to win the election, which he described as a litmus test ahead of the 2019  general elections.
In Oyegun's words, "We will work hard to ensure that Ekiti returns to the progressive fold; after the July 14 election. Although, we are in power at the centre, that doesn’t mean we should not work hard. President Muhammadu Buhari, as you know, will not rig  or compromise or subvert the will of the electorate, so, we must work hard to deserve the victory that will come to us".

Furthermore, the winner of the APC's primary election and consequently the party's guber candidate, Dr. Kayode John Fayemi at a meeting in Ado-Ekiti was, in what seems like corroboration of Oyegun's statement, recorded to have said that " the same election that brought in Ayodele Fayose in 2014 is what we are going to have again, come July 14"

Meanwhile, the 2014 guber poll remains one of the most controversial "peaceful" change of government in the state, even that the both of local and international election observers unanimously saw the election as not free, fair and transparent, giving credence to the series of inadequacies that took place prior to, during and after the election.

In view of the foregoing, are we to say that history is bound to repeat itself? Should we be expecting a kind of election, where we will not be counting votes alone, but death toll inclusive? Should we be expecting casualties, all because we want to bring into fulfillment one of the tenets of democracy, which is peaceful change of government?

JOLAOSO Moses Adebare
A 300level student of law
Obafemi Awolowo University.

The ‘Future’ of Nigerian Youths is ‘Present’ by Nwachukwu Chidozie

The 'Future' of Nigerian Youths is 'Present'
                   

If you attended primary or secondary school in Nigeria, you may have been fortunate to have heard the song: “parents listen to your children, we are the leaders of tomorrow…”. I have known this song for over 18 solid years now. However, a sort of interesting thing over the years is that the same sets of leaders have remained in power for about that same amount of years or even more – the gerontocrats. Hold on! It gets further interesting: the first born of my parents also knew this song when she was in kindergarten but now, the look on her face whenever this song is raised, suggests the singer keeps shut. Do not misunderstand me! Whoever composed this song, may Abraham’s blessings be upon him/her and if it flows over, may you remember me. Really, he/she may have seen the need for parents and leaders to train the young minds and prepare them to take the mantle of leadership. Unfortunate, regrettably I must say, this song has sold us out and it appears that it was composed to reflect immortality without actualizing the contents of the lyrics; no fault of the composer, however. I would assume the composer may have also seen the obvious danger of neglecting the youth, and decided to issue a warning to the public in disguise of this beautiful song. It is one thing to send an alert on a forecast of imminent danger however, it is entirely another thing to act on the alert; not just acting, but acting urgently.

It is noteworthy that this is not peculiar only to Nigeria – it is an African deformity. The oldies who pride as African leaders see themselves, unfortunately so, as ordained by ‘god’ to see to the affairs of the nations and continent at large. This gives me a gory imagination of how ‘god’ really ordained them to clinch their araldite fists on power. From East, West, North to Southern African, we have been so “lucky” to be ruled by the oldies, who forget that the older they get, their ability to function effectively depreciates. To make matters worse, their cabinets are filled with people of equal class, whose abilities to proffer solutions, to present day problems, have died a natural death.

When you compare the average ages of world leaders, you would realize that the average ages of African Leaders are from 60s and above against that of the West and Europe – averaged at 30 (if not less) and above. With all these misfortunes that have befallen the youths, can we still sing the song boldly or should we put the song aside and take the bull by the horns? I would prefer the latter.

Imagine you are at a gathering where the guest speaker is Mugabe (former President of Zimbabwe) and he is to give a speech, let’s say, about the youth as the hope of African continent, what will be running through your young mind as a youth? “laughable” you may say, but this happens every now and then: we see it in inaugural lectures, and book lunches on various topics on the youths as the future of the continent. I understand that it is only when we invite the oldies that we get the noisy cheques, and the rather unreasonable donations; then we promise them of our undivided supports at the polls. We keep shooting ourselves on the legs!  My Nigerian youths, when are we going to wake up?  “We are the future leaders” of a thing is only to give you comfort and get you out of their way. For your information, the future is not in the nearest future – it is now!

They come to tell you “another story” during elections, and fear obstructs your guts; preventing you from telling them it is time for the “future leaders” to take over. Well, the hard truth is that you are being fooled by these oldies and the “future” thing is a scam! The only future I know is the “NOW” future – that is the best future! Nigerian youths, you have to remember that the best time to do something was yesterday and another better time is ‘NOW’. The leaders who have ruled us since 1999 till date all took the bull by the horns and lived by the lyrics of that old song: they were all at least in their 30s when they took the mantles of leadership in various positions. I need not tell you their ages! All you have to know is that most of them were in their 30s. If they thought they were competent to rule the nation in their primes, what has changed now? Why can’t the youths be allowed to take over now? Well, they will give the immoral excuse that the youths are lazy and not ripe enough to plough the apples. Or, “it does not matter who rules (whether young or old) but the important thing is that the job is done", they will say. Brother, sorry to disappoint you, it does matter! Since the return to democracy till date, how many of the jobs have been done? Nigeria and Africa at large desire the 30s and 40s (as leaders) who are sound, burning with zeal and willing to proffer solutions to 21century problems, not some weak oldies who should be playing with their grandchildren in the gardens.

We need to quit the believe that our voices will never be heard. I would rather die trying than live and do nothing!
The future is now! Get you PVC and stop denying us your vote, because you think your vote does not count. Stop selling you vote for bags of rice and roasted meats – they cannot sustain you for the next 4 years. If you are a political thug, or intend to be one in 2019 elections, please do yourself a favor: pause for a minute and ask questions about the children of your political clients. Where are they, what do they look like, where are they schooling, how many degrees do they have, and where do they work? And if you already have children, how are they fairing? Your foolishness pays them and that is why they need you. “ Abeg, our mumu don do”!

A word is enough for the wise! 

Nwachukwu Chidozie is a part 5
Law student of Obafemi Awolowo
University.

TEMITOPE OLOWOLAFE SPEAKS ON MEDIOCRITY

MEDIOCRITY

Mediocrity is the opposite of innovation. It is an attitude which influences what you do and how you do it. Mediocre people are ordinary, average, prosaic, amateur, and uninspiring. They walk in darkness and are ready to bring others into their obscurity. They know nothing yet they pride themselves in their unremarkable ignorance.
The place for excellence is found outside mediocrity zone. Otherwise, a mediocre fellow will beat you to stay and relax for the danger of the unknown. In the journey of life, you have a choice to make to get better. So, you must say NO to mediocrity. Don’t be contented with OK and don’t be OK with the way it is.
Mediocre people find it difficult to pursue their dreams because from their point of view things are always pretty hard and they don't believe in the principle of possibility. A mediocre life is a wasted life and it causes you to be at the mercy of failure. Mediocre people want everything to happen with ease without making any sacrifice or risk. In this sense, they accept the result of their inglorious success.
'People who are unable to motivate themselves must be content with mediocrity, no matter how impressive their other talents’ Andrew Carnegie

Be okay with inspiring, amazing and most especially excellence. The thin line between mediocrity and excellence is willingness. Therefore, you have the will power to move out of your comfort zone, bad habits and all that limit you. If you really want a marked effect, you should never live your life in mediocrity. Reach out for excellence.

My name is Temitope Olowolafe,a student of Obafemi Awolowo University, Faculty of law. I am a writer and the CEO of a social platform called temixpress.blogspot.com which is established  with the view of educating all and sundry on how to get transformed to live a meaningful life they've always wanted to live.

MOTIVATIONAL: IT'S IN YOU BY TEMITOPE

         IT'S IN YOU



Hello friends,

Are you someone that carries out research for a long essay and expect to find answers from the data supplied by others? The data supplied by others is dependent on the level they have attained. Man can only define you as far as he has been defined. Many are really confused in between what they do and who they are. The truth is that your capacity may be beyond what you do even though there is a strong connection between what you do and your functional self. What you do is much more smaller than your functional self.

So, nothing propels you for success than a knowledge and assurance of your functional self. This assurance is not an exercise that you take a journey into the dictionary for irrespective of whether you are educated or not. It is not plausible to hear one say that he does not know his functional self.

You need courage and sincerity to accept the degree of your imperfection. You are the sole determinant of your progress in life. In this sense, you are in the right position to determine what suits you simply because your present position cannot determine things that are yet to come. The fact that you are a product of an environment does not mean you have to be defined by that environment or be restricted to the environment. You need constant personal evaluation to enhance your capacity when properly channelled. Self-underutilization is as a result of inadequate knowledge of oneself. It is pertinent to define positivity as an aspect of yourself so as to be functional and operational in life for success. Always remember that "the greatest tragedy in life is to be functionally defined to negativity’.

The definition of your functional self should inspire other’s operational self. Don’t just live your life the way it comes, define what you want to achieve in life.

Are you functional towards achieving your goals or are you still aiming?





My name is Temitope Olowolafe,a 300level student of Law, Obafemi Awolowo University.
 I am a writer and I run a  social platform called 'Temixpress' established with the view of educating all and sundry on how to get transformed to live a meaningful life they have always wanted to live.

WHAT DO YOU DESIRE?

What do you desire?

Remember when you were little and your school teacher asked you, "What do you want to be in future?" Many of us said,  "I want to be a lawyer !" with great enthusiasm, some of us said bizarre things such as, "I want to be Obasanjo !" again with great enthusiasm. Well some of us also said, "I want to have a big house, lots of clothes and shoes and I want to be happy too", well some of us that said this were probably laughed at by other kids. So from a young age we became conscious of what we desire, tailoring it according to what other people like, because we want to be respected, we want the acknowledgement and we don't want to be laughed at. Guess what, you are killing yourself for nothing.

The worst thing you can do to yourself is living your life according to the preferences of others. The great men and women of today are known for one thing - chasing their dreams despite all odds. They do not give in to circumstances that may stop them on their tracks. Take Barrack Obama for example, a black man who wanted to become the president of the great United States of America. How possible did that seem? But he went for it and achieved it. There are so many other people who went for their desires despite all odds.

Priyanka Chopra is an international figure today because she seized the day despite all odds. She refused to listen to the little bullies that constantly called her a "Brownie" (Indian). She also looked passed the expectations of her culture, getting married at a young age and having kids for her husband, instead she chose to chase a career - even one different from that of her family. Her parents were doctors but she chose showbiz. Today she is recognized as one of the best actors in India and a movie producer in both Bollywood and Hollywood. Priyanka Chopra produced the popular movie, Bay Watch. She is also an ambassador of UNICEF.

There is no limit to achieving your desires. What's the worst that can happen? You fail. When you fail once, you get back on your feet. Don't let the thought of failing stop you from getting that something that you want so much.  Never let people talk you down . In fact, it is those people who will tell you "DON'T DO IT' that will say "I'M GLAD YOU DID IT". Think on this and chase your dreams.

My name is Okonkwo Jemima Chineye. 
I'm a freelancer and particularly love to inspire and encourage people through my stories and poems.

ONE DISORDER I DON’T MIND AT ALL (concluding part)

ONE DISORDER I DON’T MIND AT ALL (concluding part)


What Made the Difference?
One major distinguishing factor between dyslexics and well everyone else is what I like to call non-conformity. Now, dyslexics find it hard to read and write normally. As such, it is entirely difficult for them to survive in a typical school setting. The movie I mentioned earlier taught me
that much. The young boy was criticized so much for his unseriousness to school work, terrible grades, and his inability to read and write properly. Before I go further, it is important to really look at this concept of education. Let’s consider this: a child is born, they go to school and have
to learn Math and Languages and Sciences and Art and History, and at the end of the day, they have a mind so full of the ideas of others that there’s no more room to have any of their own.
You see what I mean? Do I think you shouldn’t learn all of this? Of course not! However, I believe that true education is not so much what you can put into a child but all that you can bring out. Children are born with so much creativity and innovation. A child wakes up one morning
and tells you he’s a super hero and he’s going to save everyone and well be the president of the world! They see the ‘impossible’ and challenge what we call norms. They want to know ‘why?’
The mind of a child is filled with so many layers of creativity and innovation, and true education is unearthing it, helping them find their uniqueness. Sadly, this is not the case all over the world.
As it stands, schools seem to exist to shape your mind into something it is not. It’s  like a mold; mass-producing people and making them lose their ingenuity. They give you the answers you are supposed to discover for yourself. Ultimately, if you are not good in standard courses
and subjects, if you do not give back exactly what they want to see (according to the teaching and marking guide), you are automatically branded a failure and told that you are not good enough. So what do we do? We avoid the stigma of being called a failure. We do things exactly
the way we are told. We conform. And overtime, we are put into a box. We become mechanical – robots; and that creativity, innovation and uniqueness remains lost.
Dyslexics however find it near impossible to fit into this system. Try fitting into school without being able to read and write correctly. While dyslexia may be correctable, it requires special education. As a result, most dyslexics, not being able to adapt and conform fall back to that
creative mind and explore it. You begin to see their creativity and ingenuity unleashed. Another amazing thing about dyslexics is that being creative and innovative is the only choice they have.
They explore the side of their minds which they at least have control over and operate from there. Because of their inability to adequately cope in such an academic setting, most dyslexics tend to live in their imagination. Because of that, a common sign of dyslexics is that they are
often easily distracted and daydream a lot.
One underlining factor that keeps recurring in the cases of the famous dyslexics I listed above is that everything they achieved is rooted in creativity, innovation and the power of their imagination; and so we have amazing inventors, artists, painters, pianists, authors, actors,
animators, leaders and so on, who could not be limited by the box in which our educational system has placed us, and had to stand out and explore their minds.
Albert Einstein was an extremely late learner and suffered from poor memory of words. His teachers considered him to be the most unsociable and lazy daydreamer who was not even
worthy to have a positive conversation with. He failed the entrance of college and could not solve some of the simplest questions while in school. Now, Einstein has come to be synonymous with the word ‘genius’. Quite humorously, he said: “Education is what remains after one has
forgotten everything he learned in school” “Imagination is more important than knowledge.
Knowledge is limited. Imagination encircles the world”. Leonardo Da Vinci is probably regarded as the most famous inventor, engineer, architect, geologist, biologist, mathematician, anatomist, astronomer, painter, sculptor and musician of all time! He is also known to be the greatest painter, famous for his ‘Mona Lisa’.
All in all, the important thing to note here is this: true impact and innovation would not come from all the courses you learn in school; it will come from how much you are able and willing to
expand your mind, use the power of your imagination and explore your creativity and innovation. Bill Gates said something pretty amazing once. He said: “I failed in some subjects in exam, but my friend passed in all. Now he is an engineer in Microsoft and I am the owner of Microsoft”. Don’t just think outside of the box; think like there is no box!
Digressing from dyslexia for a bit, you see billionaires like Mark Zuckerberg and Steve Jobs who dropped out of school, and you ask yourself, why? Here, you see the same underlining factor –refusal to conform. Now, I am not saying that schools are bad, do not get me wrong. But do not let it limit the extent of your creativity. To truly stand out, you need to learn not to conform. Never hesitate to unleash your creativity and innovation because that is your uniqueness. What
makes you different from the rest millions of people that take the same courses and subjects you take in school? If all there is to you is what you studied in school, then there really is no difference between you and the millions of others that went through the same curriculum.

Conclusion
On the whole, am I saying that dyslexia is desirable? Essentially not. Of course, not all dyslexics have come into prominence and impact. However, these underlining factors really are what make the difference. I believe that for as many that would truly, as though there were no other choice (just like a dyslexic), learn not to become mechanical about life but constantly strive to explore the power of their imagination, they will make massive impact. Consistently live a life of creativity and innovation as though that is the only option you have. Your degree would not make you stand out; it is how you show your innovation by expanding your mind, creating solutions and adding to the knowledge that there already is that will. So I will end by asking you,
what makes you different?



Uchenna Umeano is a freelance writer,
a final year student of law Obafemi Awolowo University.
She's from Anambra State.

JOLAOSO MOSES: PERPETRATIONS ON THE FULANI HERDSMEN ATTACKS AND THE PANACEA

PERPETRATIONS ON THE FULANI HERDSMEN ATTACKS AND THE PANACEA

The place of agriculture in Nigeria can in no way be underestimated and it has proven itself to be a formidable source of earning  livelihood, even to the extent that our forefathers paid their unfettered homage to it,  considering how it has boosted the country's economic status, particularly immediately after the independence from the Great Britain in the early 1960's and there's no way in Nigeria of today, to discuss states with high level of agricultural produce without giving credence to Benue State. In the same vein, it is a universally acknowledged fact known to all and sundry within the borders of Nigeria that the country has been battling quite for a long time has been battling with Fulani herdsmen, who wrecked and still continue to wreck havoc to their host communities, particularly the locals, whose place of earning livelihood is basically farming.
The kerfuffle of the herdsmen is a cankerworm that has eaten deep into the fabrics of political and socio-economic development of our dear country, Nigeria. The activities of the terrorist-like herdsmen have unfortunately transcended to the Eastern part of the country, with states like Enugu, Delta among others.
However, it should be taken into cognizance that the intensity and "impacts" of the attacks are mostly felt in Benue State and this has almost turn the "Food Basket of the Nation" into a war-ridden zone and can be likened to the war-torn Aleppo in Syria.

Going down memory lane, the activities of the herdsmen can be trailed as far back to 2007, when Gabriel Suswam was still the governor of the state.
Hence, a great number of casualties have been recorded and it is quite appalling and heartbreaking that the barbarianism still lingers on. Not until recent years, the herdsmen have been known to inflict mayhem in some communities in Benue State, but of a recent, the rate at which these heinous crimes are being committed have been exponentially alarming.
Statistics provided by the Institute for Economics and Peace has proven it that, 1,229 people were killed in 2014 alone up from 63 in 2013 and the centre of target continues to be Benue State.
The mystery attached to the tempestousness of the perpetrators also makes it very difficult if not impossible for us to explain the real intents and purposes of the herdsmen. It is believed by some quarters simply to be a farming, grazing land and water dispute, which results in violence with farmers who indict them of damaging their crops and failures to control their cattle. But, it has also been brought to the sphere of attention in Nigeria that the herdsmen claimed to graze their livestocks and at the same time armed in a bid to stand against cattle rustlers, who particularly and according to them always lay ambush for them in Enugu State.

According to the Interim National Secretary of the _Gan Allah Fulani Association_ , the bedevelling of the attacks is "a reprisal attack by his people, meant to revenge the killing of a prominent Fulani man".

In view of the foregoing, what then and why is the fundamental purpose of what this militant group demands, the cost of their action and seek a proper way forward to curb their attack.
According to the 2015 Global Terrorism Index, these Fulani militants are the fourth deadliest militant group in the world with a record killing of 1229 people in 2014.

Before delving into the panacea to the gruesome happenings, it is exigent and apposite to know how great the havocs that have been wrecked.
According to Mercy Corps, the incessant attacks have drastic effects on food security and have caused a loss of $14 billion in three years. The Global Humanitarian Organization, funded by the British Department for International Development, carried out a research between 2013 and 2016 and the study pointed out the causes and effects of the perennial clashes between herdsmen and farmers in Nigeria has gone kilometers ahead by thwarting the country's economic development.

Not only this, states affected by herdsmen-farmers conflicts lost to an average of 47 percent of taxes (Internally Generated Revenue) during these attacks.
Above all, loss of lives and properties, reduction in crop yield, destruction of public and private buildings, impeding trade practices, to mention but few.

A question that needs to be proferred answer to by all is that - "Why is still little or better still no change, despite of frequent deployment of surveillance teams to Benue State?
Dated back to Chief Olusegun Obasanjo's era to the immediate past president of the country, Dr. Goodluck Jonathan, we have been experiencing deployment of surveillance teams consisting of the members of the Nigerian Army, Nigerian Security and Civil Defence Corps, Air officers and other paramilitary bodies, coupled with sophisticated weapons. But it is disheartening that the situation seems like from frying pan to fire and at this juncture, I deem it fit to refer us to the Yoruba jurisprudence that "kaka ki o de lara ewe agbon, nise lo tun n le si", literally meaning that "instead of the coconut leaves to get succulent, it rather becomes impenetrable"
My dear reader, what is the essence of the law enforcement agency deployed to an area to curb some menace, without bringing the culprits to books or any of the victims compensated for the loss suffered?

At this juncture, I deem it fit to introduce the panacea. The mess would have been cleared up if not for the politicisation of legal regimes and the blockades to the enactment of or implementation of laws that will be beneficial to the instant case.
In 2016, a legislation was proposed - "A Bill For An Act To Establish Grazing Reserve In Each Of The States Of The Federation Nigeria To Improve Agricultural Yield From Livestock Farming And Curb Incessant Conflicts Between Farmers And Crop Farmers In Nigeria" but was eventually thrown out into the "bin". If this bill has been enacted into law, a lot of crooked paths would have been straightened up and this medium is also used to blow the trumpet of clarion call to the National Assembly, that there are some bills swept under the carpet but need to be refurnished and eventually enacted.

Also, a new policy framework on the crisis should be developed and must be comprehensive as well as mutually beneficial to the two warring parties. An inter-ministerial committee should be constituted with experts and a stakeholder membership to draw up the framework. Via this, "The 1965 Grazing Reserve Law" can be revived based on Section 315 of the 1999 Constitution in the 19 northern states.

Conclusively, if all these measures are put in place stricto sensu, things will become better because the Nigerian livestock industry is largely dependent on natural vegetation but the presidential visit to the affected state(s) is nothing but a toothless bulldog.


JOLAOSO MOSES ADEBARE
A 300level Student of Law at Obafemi Awolowo University
Ile-ife, Nigeria