Kwara State University Journals
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THE BURDEN OF PROOF OF NON-COMPLIANCE AND THE SUBSTANTIALITY RULE IN ELECTORAL CONTESTS IN NIGERIA AND THE USA
A petitioner in an election petition has the burden of proof of non-compliance, but such non-compliance must also be shown to have substantially affected the result of the election. This burden of proof is very difficult to discharge as decided cases have shown. Electoral jurisprudence is often founded on the presumption of regularity of election results as declared by the electoral umpire, which implies that the law takes for granted that a credible election has been conducted. This tends to lend judicial validity to the view that challenging the outcome of an election through the legal process is an exercise in futility. The consequence of this undue judicial protection of the declared winner and the electoral umpire to the detriment of the petitioner is that legal justice has scarcely redressed electoral injustice. This rebuttable presumption of the regularity of elections and results no longer serves the ends of justice in our electoral process. The purpose of electoral laws is to obtain a correct expression of the intent of the voters. This paper seeks to show that the presumption of regularity and the application of the substantiality rule is herculean, unreasonable and unfair, and proposes a departure to a lower standard. It recommends reforms that enhance electoral justice by using video evidence to prove the signing of election results like form EC8A by party agents, automatic electronic transmission of results and a review of the substantiality rule so that proved cases of fundamental non-compliance should vitiate the results of the election
ETHICAL CAPITAL IN THE ISLAMIC FINANCE REGIME FOR SUSTAINABLE ECONOMIC TRANSFORMATION: MAQASID SHARI’AH-BASED ASSESSMENT
This paper investigates the concept of ethical capital through the lens of maqasid al-Shari’ah (objectives of Islamic law) as a normative and evaluative framework for assessing the impact of Islamic finance on sustainable economic transformation. Although Islamic finance has gained prominence as a moral and equity-based alternative to conventional finance, its actual contribution to inclusive and sustainable development remains insufficiently analysed, particularly in Muslim-majority and developing economies. Adopting an analytical approach of research methodology, the paper assesses the ethical capital in the Islamic finance regime for sustainable economic transformation through the lens of maqasid Shari’ah. The paper asserts that Islamic financial institutions (IFIs) in Nigeria fall short in realising the maqasid’s higher objectives of equity, empowerment, and socio-economic transformation. The paper states that the gap is attributed to a compliance-centered regulatory orientation that prioritises legal form over ethical substance. The paper asserts that integrating ethical capital as a measurable and operational dimension within Shari’ah governance frameworks can enhance the transformative capacity of Islamic finance by aligning institutional performance with the maqasid’s broader moral and developmental imperatives. The paper concludes that sustainable economic transformation in Islamic finance depends not merely on adherence to legal norms but on cultivating ethical capital as the foundational driver of trust, justice, and shared prosperity in Muslim and global financial ecosystems
LEGAL MEASURES FOR EFFICIENCY TO COUNTER INSIDER THREAT IN AVIATION SECURITY IN NIGERIA
The Nigerian Civil aviation industry faces significant security challenges, including the threats posed by insiders. These include airline employees, airport staff and contractors having authorized access to sensitive areas and system, making them potential security risk. In recent times, there are recorded instances of insider threat militating against efficient and virile aviation industry in Nigeria. One of the instances occurred in November 2022, where security screeners and immigration personnel at Murtala Mohammed International Airport Lagos were reported to have planted drugs in passengers’ luggage to demand bribes. The same airport, has a high number of stowaway incidents, which aviation security experts attributed to frequent security breaches due to possible collaboration. The paper adopts a mixed method approach, combining surveys, interviews and case studies to gather data from aviation security experts, airline employees and airport staff. The paper examines the insider threat phenomenon in the Nigerian civil aviation industry and identifies key motivators for insider threats, which include financial gains, ideological extremism and revenge. It also highlights vulnerability in current security framework including inadequate background checks, non-implementation of strict access control and insufficient training. Consequently, the study recommends a multi-faced approach to mitigating insider threats, including conducting regular background checks, implementing strict access control, regular training and awareness programs, improved access control measures. The work specifically suggests the implementation of mitigation measures such as increased monitoring and proactive efforts on security awareness training to safeguard airport resources and the travelling public against acts of unlawful interference which will usher in a regime of responsive aviation governance for sustainable development in Nigeria.
A RE-EXAMINATION OF THE LEGAL FRAMEWORK FOR THE PROTECTION OF SHAREHOLDERS’ RIGHTS IN NIGERIA
Shareholders remain the lifeblood of corporations, yet the Nigerian regulatory environment continues to tilt in favour of directors, undermining shareholder protection and accountability. This paper re-examines the legal regime of shareholders’ rights in Nigeria to determine whether existing corporate governance frameworks adequately safeguard shareholder interests. Using a doctrinal methodology, the study interrogates the provisions of the Companies and Allied Matters Act 2020, the Investment and Securities Act 2025, the Nigerian Code of Corporate Governance 2018, and related regulatory provisions, alongside case law. The paper recommends stronger institutional mechanisms, enhanced whistleblower protections, a specialised corporate affairs tribunal for speedy dispute resolution, and a shift from the current “apply and explain” approach to a “comply or explain with sanctions” regime. By proposing a more robust and enforceable framework, the study contributes to ongoing debates on corporate governance reform and the equitable treatment of shareholders in Nigeria.
 
AN EXAMINATION OF THE NATURE AND IMPLICATION OF THE MEDICAL CONCEPT OF DEATH IN RELATION TO LAW
For a very long time, the absence of an established uniform definition of death created uncertainty and put physicians, including relatives and friends of patients and the society at large, in acute dilemma. This paper examined the nature and implication of the medical concept of death in relation to law. This research is doctrinal, both primary and secondary sources of law were relied on. The former includes statutes and cases while the latter consist of books, journal articles, news articles and other materials from the internet. This study found that the American Bar Association, the American Medical Association and the National Conference of Commissioners endorsed definition of death on Uniform State Laws has not been totally effective in addressing matters arising from recent developments in medical treatments such as artificial support systems, organ donation and transplantation, human medical research, euthanasia, genetic engineering, living wills, death certification rules, the maintenance of life support beyond brain death for pregnant women/organ donors, protection of corpses etc. as each has its own distinct ethical and legal considerations. This study also found that there is a beautiful and dutiful interconnection between Medicine and Law on the subject of death. This study concluded that there exist certain legal, medical and ethical issues which should be considered in the process of determining death. Medical practitioners must be aware of these considerations to prevent the continuous violation of the constitutional right to life of patients
REVISITING CLASSICAL AND CONTEMPORARY CANONS OF TAXATION: AN ASSESSMENT OF THE NIGERIAN CORPORATE TAX SYSTEM
Taxation remains an indispensable instrument of governance and economic coordination. It serves not only as a means of revenue generation but also as a mechanism for redistribution and socio-economic development. Taxation system in Nigeria has been said to be combating several challenges. Thus, this paper revisits the classical and contemporary canons of taxation to assessing the Nigerian company taxation system. The paper adopts doctrinal method of legal research to interrogating the multifaceted concept of taxation by tracing its definitional complexities through dictionary meanings, case law interpretations, and scholarly perspectives. The paper explores the essential constituents of a good tax system and evaluates the enduring relevance of Adam Smith’s classical canons equity, certainty, convenience, and economy in the context of modern tax administration. The paper pays special attention to Nigeria’s corporate tax system by assessing its alignment with contemporary canons of taxation of neutrality, flexibility and administrative efficiency as refined by the Meade Committee. The paper interrogates the tension between theoretical ideals and applied fiscal policy to determining the feasibility of harmonizing the classical tax canons with the dynamic needs of emerging economies. The paper finds that while Nigeria’s tax framework nominally embraces these principles, practical implementation is undermined by legal ambiguity, perceived inequity, high administrative costs, and inter-agency disjunctions. The paper concludes that a principled, coherent, and context-sensitive tax policy is essential to fostering compliance, transparency, and sustainable economic growth in Nigeria. The paper proffers actionable recommendations aimed at simplifying legislation, enhancing equity, strengthening institutional coordination, and modernising administrative processes
IMPROVING THE INSTITUTIONAL AND LEGAL FRAMEWORKS FOR CONSUMER CREDIT IN NIGERIA FOR THE BENEFIT OF INDIVIDUALS AND SMALL & MEDIUM ENTERPRISES
Consumer credit which allows people to purchase goods or services before earning the money to pay for them, is a practice that has long been recognised as an essential tool for stimulating demand and providing comfort to people worldwide. It plays a vital role in developed economies by enabling individuals to access funds for consumption, education and emergencies, thus driving demand, production and economic growth. In Nigeria, the consumer credit landscape has expanded in recent years with increased participation from banks, microfinance institutions and financial technology (fintech) companies. However, the growth in Nigeria is hindered by structural challenges such as high interest rates, fragmented credit information systems, and limited consumer protection. Notably, Nigeria lacks a comprehensive legislative framework specifically addressing consumer credit unlike countries such as the United Kingdom. This article conducts a critical evaluation of the institutional and legal frameworks applicable to consumer credit in Nigeria with a view to addressing the shortcomings forestalling an effective consumer credit system, making recommendations for the improvement of the institutional and legal framework. The study adopts a doctrinal research approach, drawing on texts in primary and secondary materials, with appropriate references to experience on the subject in some jurisdictions where the consumer credit system has been developed to the benefits of economies and the people. The study finds that while multiple institutions are involved in the provision of credit to individuals and small and medium enterprises, the absence of unified regulation or legislation hampers effectiveness. The paper concludes that a consolidated consumer credit law, improved credit infrastructure and expanded access to credit are required to foster financial inclusion and economic resilience in Nigeria
L’emploi du Leitmotiv et du Symbolisme dans Trois Romans de Sony Labou Tansi
Cet article se penche sur l’usage du leitmotiv et du symbolisme dans les trois premiers romans de Sony Labou Tansi, écrivain congolais. Les trois romans sont parsemés de répétition de certains mots ainsi que de symboles pour représenter des significations variées. A travers une étude sémantique, cet article examine et analyse les leitmotivs et les symboles relevés dans les romans. L’étude révèle que l’emploi de ces deux concepts rend la narration grotesque et symbolique où le corps simple devient le noeud de l’écriture. Cependant, loin d’être utilisés justement pour des raisons satiriques, les deux concepts servent à dévoiler les maux de l’Afrique postcoloniale ainsi que l’insensibilité des néocolonialistes et la banalité de leurs programmes politiques moribonds. L’étude découvre en plus que le règne des différents leaders, présidents ou chefs d’Etat, est loin de satisfaire aux aspirations du peuple. Le changement de leader ne renvoie à rien; c’est une répétition inutile de la même chose. Les maux perdurent au-delà du règne d’un leader particulier. L’article conclut que l’emploi du leitmotiv et du symbolisme dans le corpus montre la liberté de l’auteur à appeler les choses par leurs noms et démontre sa créativité verbale personnelle très louabl
THE ROLE AND CHALLENGES OF THE POLICE IN THE ADMINISTRATION OF JUSTICE IN NIGERIA
The study examined the historical emergence, duties and powers and the professional practices of the Nigeria police within the administration of criminal justice system in Nigeria together with its nature, prospects and challenges. These were with a view to strengthening the administration of criminal justice system in Nigeria. The study relied on primary and secondary sources of information. The primary source comprised the successive Constitutions of the Federal Republic of Nigeria, judicial decisions, and various statutes enacted for an enhanced administration of Criminal Justice System in Nigeria more particularly, the Administration of Criminal Justice Act, 2015, Nigeria Police Act, 2020 and so on. The secondary source of information included books, journal articles, newspapers and magazine publications and; the internet. Data collected were subjected to content analysis. The study found that there exits in Nigeria both internal and external problems bedeviling the role of police in the administration of criminal justice system in Nigeria. It also found that if the Criminal Justice System in Nigeria would achieve the expected objective culminating in their existence, the challenges of corruption must be decisively addressed. The study concluded that though there are several challenges that are currently hindering the efficiency and effectiveness of the police in the Administration of Criminal Justice in Nigeria, quick intervention from government can assist in ameliorating the situations. There are several laws that have been put in place to ensure an improved, better, and speedy administration of Criminal Justice System in Nigeria, unless concerted efforts are made by the stakeholders in the administration of criminal justice system in Nigeria, certain bottle neck in the bureaucratic plane would not allow effective application of laws bringing the needed reform