Assessment of tax infrastructure and governance in Nigeria

BACKGROUND OF STUDY

The increasing size of government coupled with the ongoing global financial meltdown has renewed interest in the study of how the public sector can be used to provide a stimulus thereby remedying the situation and supporting the long-run growth of the Nigerian economy. The argument on how the public sector affects growth is polarized along two schools of thought. Those who believe that the public sector promote growth do so because of the provisions of public goods, the corrections of negative externalities and market failure by government etc. While those who think contrary to this, do so because they reason that taxes generate distortions in the economy and as such lead to lower growth, (Widmalm, 2001). The effect of taxation on growth depends on what is taxed, i.e. if the tax system extracts more or less resources from private agents (the tax level), or because they raise a given amount of revenue in more or less distortive ways (the tax structure), (Arnold, 2008). Taxation is thus, one of the most important variables that affect long term economic growth, but this simple truth has been neglected in the Nigerian economy because of the huge revenue generated from oil.

Tax structure refers to the mix of taxes on physical and human capital which satisfy a given government budget constraint, (Widmalm, 2001). Studies on tax structure have argued that the type of tax system adopted in every economy has implications on the economy through its effect on the supply of labour, investment in both physical and human capital and even savings, and since growth simply depends on the accumulation of capital and labour, so that any work studying tax effects on investment and labor supply do capture the relevant effects on growth. That is why the study of tax structure and economic growth is important in every economy especially an open economy like Nigeria that has to compete with other economies for investment.

According to Musgrave (1969), in the theory of tax structure, economic factors bear on the tax structure development in two ways. As the structure of the economy changes, the nature of the tax base changes as well, and with it the handles to which the revenue system may be attached. This change in either the tax base or tax handles subsequently leads to a change in the productivity of tax systems and economic growth. Some of the works done in this area include Ndekwu, 1988; Katz et.al., 1983; Helms, 1985; Koester and Kormendi, 1989; Wang and Yip, 1992; Easterly and Rebelo, 1993; Devereux and Love, 1994; Milesi-Ferretti and Roubini, 1998; Widmalm, 2001; Bleaney et. al, 2001; Arnold, 2008; Cardia et.al, 2003; Lee and Gordon, 2004; Anastassiou and Dritsaki, 2005; Loan et.al, 2007; Arnold 2008; among others.

The Nigerian tax structure was initially defined to include only the direct and indirect taxes. The direct tax is made up of personal, corporate income and petroleum profit taxes. Indirect tax which was formerly made up of import, export and excise duties have undergone various reforms with the taxes under it joined together and called customs and excise duties. The tax handles under indirect taxes have increased, with the inclusion of withholding tax regime in 1978; value added tax (VAT) in 1993 and other tax systems. A study group and a working group were also inaugurated in 2002 and 2004 respectively to fashion out ways to entrench a better tax policy and improve tax administration in the country.

Available statistics shows that the link between taxation and economic growth in Nigeria since 1970 has been unstable. Between 1970 and 1990, the contribution of tax revenue to GDP was below 30 per cent, with the lowest being 9.7 per cent in 1970 and the highest of 24 per cent in 1982. While this is so, direct taxation has remained the highest contributor to this basket hovering around 28.1 per cent and 85.9 per cent within the period. Petroleum profit tax formed the bulk of this revenue from direct taxation with the highest contribution of 94.7 per cent in 1974. Udoh & Ebong (2009) highlighted the increasing importance of revenue from direct taxes relative to indirect taxes. This they adduced to the dominance of the oil sector in the economy. This sector showed a decreasing return between 1995 and 1999, thus affecting the shares of petroleum profit tax in direct tax revenue and also the total tax revenue. Beginning from 2003, the shares of direct tax revenue have been within the range of 72.0 percent and 84.7 percent. This is largely due to the high price of oil recorded in most part of the period 2003-2008. All these show that the tax system in Nigeria is still in a state of motion and will continue to be until a system that will generate the highest revenue to government without causing a distortion or deadweight loss to the economy is produced

STATEMENT OF THE PROBLEMS

 

It is true that problem of tax collection and administration is universal but the third world countries of which Nigeria is one, seem to be more plagued and inflicted both in weight and magnitude than the developed nations of the world.

The research work primarily involves identifying the problems of the personal income tax generation and administration in Nigeria taking a case study of Board of Internal Revenue, Enugu state. The specific problems of this research are as follows:

  1. Improper system of keeping accounts and records in the internal Revenue office, which was seen to be quite mechanical and out
  2. Lack of staff and inadequate training of the available tax

 

  1. No enlightenment on the part of tax payers as regards the importance of taxation is another problem of tax generation and administration .
  2. Tax collection and administration in Enugu state is not efficient and efficiently
  3. Also corrupt alliance of tax collectors with tax payers to avoid tax for them (tax collectors) to make fast

Thus lack of enforcement power on the board makes tax laws useless and not serious to tax offenders /defaulters.

EFFECT ON TWO TEACHING METHOD ON ACADEMIC ACHIEVEMENT OF JUNIOR SECONDARY SCHOOL IN AGRICULTURAL

THE EFFECT ON TWO TEACHING METHOD ON ACADEMIC ACHIEVEMENT OF JUNIOR SECONDARY SCHOOL IN AGRICULTURAL

 

ABSTRACT

“the Project topic:  The effect on two teaching method on academic achievement of Junior secondary School in agricultural in kabba bunnu local government area of kogi state is a very vital factor in school decision since it influences their returns, affect their values in educational sector. The research was carried out to ascertain and test the application and relevance of two teaching method, of some School in, to investigate whether there is significance difference in students’ performance using two teaching methods (practical and lecture) in Agriculture, to find out whether there is adequate instructional materials to teach using two teaching methods (practical and lecture) in Agriculture, to determine whether there is adequate and competent teachers to teach using two teaching methods (practical and lecture) in Agriculture. The researchers conclude that: Government should provide adequate instructional materials for secondary school students in Agriculture, Government and school administrators should ensure adequate supply of facilities in schools to ensure good teaching, The Agriculture teacher should employ appropriate methods and skills in relation to the topic they wish to deliver in Agriculture lessons and teachers should use different methods to teach students in Agriculture.

EFFECT OF PEER TUTORING ON ACADEMIC ACHIEVEMENT OF STUDENTS IN MATHEMATICS IN NIGERIA

INTRODUCTION

  • Background of the Study

The field of education has undergone a significant shift in thinking about the nature of human learning and the conditions that best promote the varied dimension of human learning (Applefield, Huber & Moallem, 2001 as cited in Gan, 2008). Several researchers had suggested that human learn best if they repeat same behaviour several times, and the theory behind this type of learning in most western schools is viewed through the viewpoints constructivist. (Gan, 2008).

According to Facey-Shaw & Golding (2005) cognitive theories of learning attempt to explain how instructors can use information to improve students’ learning. However, constructivist theory suggests that human learn better if there is an interaction between previous knowledge and new knowledge. Thus, there has been a paradigm shift in the designing of instruction from behaviourists to cognitivists and now to constructivists (Cooper, 2008).

According to Gan, (2008) the conventional teaching approach usually involve teacher starting the lesson by introducing the topic or concept, explaining it and then give some works examples. Lastly, the teacher gives home work to the students. In this kind of learning situation, students are not able to construct their own understanding since they are not actively participating in the teaching and learning process. Students are not able to think creatively, innovatively and critically since they perceivably received what have been taught to them.

In addition some students are not able to keep with the teaching pace. Hence, in order to promote active participation of student’s teachers should adjust their teaching style to a more learner-centred once. One possible teaching approach is the peer-tutoring teaching approach. On the other hand, peer-tutoring are systematic, peer/mediated teaching strategies (Rohrbeck, Ginsburg-Block, Fantuzzo & Miller, 2003).

To further buttress on the above statement, Ezengwu (2007) stated that majority of teachers in the field still employ conventional methods in the classroom teaching, these methods though not without some advantages are found to be didactic, stereotype, ineffective and non-result oriented. The National Mathematics Advisory Panel (2008) as cited in Anselm (2010) argued that to continue to progress in mathematics achievement, we must improve the quality of mathematics instruction received by all secondary students. Although many factors affect a student’s mathematics learning, one factor over which schools have the most immediate control is the choice of mathematics program to be implemented by teachers, administrators and curriculum developers.

Peer tutoring is not a new idea, it is possibly as old as any form of collaborative or community action and has probably always taken place implicitly or vicariously (Topping 2005). But in a changing Higher Education landscape, more formalised and even assessed forms of peer teaching are becoming ever more popular. Indeed Peer tutoring schemes appear to becoming strategized; developing to meet calls for accountability, better assessment, and improved outcomes for students. (Anselm, 2010).

Peer tutoring is a very old practice traceable back at least as far as the ancient Greeks.  Archaic Definitions of peer tutoring perceived the peer tutor as a surrogate teacher in a linear model of the transmission of knowledge from teacher to tutor to tutee. Later it was realised that the peer tutoring interaction was qualitatively different from that between a teacher and a student, and involved different advantage and disadvantages (Razia, 2012).

Peer tutoring is an instructional strategy that consists of pairing students together to learn or practice an academic task. The pairs of students can be of the same or differing ability and/or age range. Peer tutoring encompasses a variety of instructional approaches including Cross-Age Tutoring, Peer-Assisted Learning Strategies (PALS), and Reciprocal Peer Tutoring (RPT). Variations exist among instructional approaches. However, the underlying theory is consistent: peer interaction can have a powerful influence on academic motivation and achievement (Light & Littleton, 2000; Steinburg, Dornbusch, & Brown, 2004; Wentzel, 2006). The research base also suggests that socialization experiences that occur during peer tutoring can benefit both the tutor and tutee by motivating students to learn and increasing their social standing among peers (Fuchs, D., Fuchs, L.S., Mathes & Martiniez, 2002; Rohrbeck et. al, 2003; Miller & Miller, 2008). When students understand the benefits of peer tutoring and have the tools to become effective tutors and tutees, they make greater progress than those who are not given any instruction on how to work together (Fuchs, Fuchs,  Hamlett,  Phillips,  Karns, & Dutka, 2007).

Peer-tutoring consists of students partnership, linking high achieving students with lower achieving students or those with comparable achievement for structure reading and mathematics study seasons. Peer-tutoring refer to situation where one child provides instructional assistance and guidance to another child (Tan, Cheah & Choug, 2005).

Furthermore, Nathern and Liz (2007) as cited in Ezenwosu, and Loretta (2013) noted that peer tutoring gives teachers the capability to accommodate a classroom with diverse learners to improve academic achievement across ability levels and content areas. According to Vygotsky (1987) as cited in Razia (2012) peers play a special role in children’s development. Although children’s relationship with their parents is more intense and enduring than relations with peers, interactions among age-mates are more free and egalitarian. The greater fluidity of peer relationships offers children the opportunity for a new kind of interpersonal experimentation and exploration.

Schools across the country are adopting and using student centered instruction rather than the conventional teaching method of instruction. This method of teaching has increased student achievement in all subjects of the elementary classroom, as well as the use of mathematics in everyday life (Topping, Campbell, Douglas & Smith, 2003).

Motivation was an additional benefit of using peer assisted learning to promote student learning in the mathematics classroom. Results have also indicated that learners were motivated in achieving their own success in mathematics (McMaster, Fuchs and Fuchs, 2006). Research on peer-assisted learning and its effects on students in mathematics, has proven to be a beneficial way in achieving success (McMaster et al., (2006); Nesselrodt & Alger, (2005); Robinson, (2005); Spencer, (2006).

According to research on same-age and cross-age peer tutoring, significant gains were made in learners of all backgrounds (Cairo & Craig, 2005). Nebo (2012) stated that this conventional method of teaching has failed to recognize the uniqueness of the inquiry base nature of Mathematics and the learner’s individuality thus failed to encourage creative thinking in the learner leading to poor achievement of students. Based on this  educators and scholars are challenged to seek for an intervention or innovative methods that would enhance academic achievement of students in Mathematics some of these methods includes concept mapping, discovering method, co-operative learning, target task approach, peer tutoring e.t.c. (Okoye, 2013).

According to Benjamin 2010 the benefits of peer-tutoring is that a struggling student can benefit greatly from having to prepare and teach the topic that they are studying to a tutor from the same age group as them. The formal lines that exist between a teacher and a student aren’t as defined with someone who is the same age as the person learning, and are therefore easier to cross and find common ground with that said student.

Therefore, students need to be able to master problem-solving skills. One way to achieve this goal is through peer-assisted learning (also known as peer tutoring), which, according to Calhoon (2003), is defined as students working together to teach one another. According to Summers (2006), this style of learning is correlated to social constructivism because students use their own knowledge to assist each other with assignments and class assessments

EFFECT OF ELECTRONIC MARKETING ON CUSTOMERS TURNOVER AND CONSUMPTION AMONG SMES

EFFECT OF ELECTRONIC MARKETING ON CUSTOMERS TURNOVER AND CONSUMPTION AMONG SMES

 

INTRODUCTION

Electronic Marketing is the use of information and applications that are used for planning and implementing the concepts, distribution, promotion and pricing of goods and services, and can lead to transactions that will fund, individual and organizational goals. In another perspective, electronic marketing, which is formed when, technical infrastructure (data bases, proper terminals, servers, software) must be provided, and customer relationship using these technologies. E-marketing uses technology as a logical addition to the traditional marketing techniques (Henry, Gilmore, and Gallagher 2007).

Most firms have in progress developing e-marketing strategies for the web (Sheth and Sharma, 2005). The scope that customers adapt to the e-marketing services is directly associated to the website design and on the fact that how comprehensiveness of the website (Doherty and Chadwick, 2009). Culture is playing a role in global e-marketing as people adapt to new environment things (Krishnamurthy and Singh, 2005).

Electronic Marketing is viewed as a new business practice that is apprehensive with the promotion of goods, services, information and ideas through the Internet and other electronic medium (El Gohary, 2010). E-marketing is part of e-commerce as it is defined as the buying and selling online, giving virtual place, store fronts, digital value creation and various distribution channels intermediaries (Strauss and Frost, 2001).

E-marketing is becoming the need of this advanced society so companies are keenly looking towards it and they are anxious to adopt this trending method. It can help those building

 

strong interaction with their customers thus making them more loyal to brands and maintaining the increased market share (Khan et al, 2012). The customer’s satisfaction is continuously changing in the e-retailing industry i.e. firstly, they are concerned with the convenience shopping and then price perception that leads to after sales services (Jiang and Rosenbloom, 2005). Van den Poel and Leunis (1999) studied the capabilities of the World Wide Web as a new type of non-store vending in which the Internet is a direct link between the consumer and the retailer or producer, by passing the traditional store. Retail channel functions performed by the www were categorized as follows:

  1. Non-store information channel;

 

  1. Non-store reservation channel with a traditional mail or courier service delivery and

 

  1. Non-store purchasing and physical delivery

 

National (Key) account relationship management is typically used in large organizations to keep a close tie with large volume and/or important customers.

Oliver (1997) points out that everybody is not technology thrilled. Some customers do not mind paying a premium to keep the person-to-person contact when shopping (sales people, clerks, and cashiers). Oliver (1997) also suggests that electronic shopping might be context- dependent. The electronic experience is favored at diverse times for different products.

His context-dependent model for purchasing goods and services conceptualizes three levels of commerce. The first level is known as the “Market place,” where personal interaction, ritual and sense of community predominate. Theater, exercise, street markets, special clothes and dining out are in this category.

INFLUEN CE OF PARENTS’ PERSONALITY ON CHILDREN’S UPBRINGING

Background to the Study

Personality can be defined as consistent; unique and organized set of characteristics of a person; determined by environmental (e.g., culture, social class, family) and genetic factor that influences his or her cognition, motivation and behaviors in various situations .
Where personality is said sum total of our behavior, there are some personal factor that leads parental expectation toward children. Parents’ belief, knowledge, cognition, schema, judgment, child rearing belief, parent child interaction , dimensions of home environment and other parenting behavior and pattern have impact on parental expectation. Hence, nature and degrees of expectation among parents varies. McArdle and Duda’s (2005) study showed, parental expectation were positively related to parent’s personal standard only and parent’s self-esteem was predicted by high perceived parental expectation. Conversely, maternal depressed mood is associated with both low maternal expectations and low maternal expectations for children’s coping are related to overprotective parenting .
Parents’ personality play a key role towards the children development in all perspectives, such as social, emotional and educational. According to Kordi & Baharudin(2018) and Akbar, Asrar, Younes, Chisthi (2015) parenting style is a psychological arrangement that characterizes the strategies which are commonly practiced by parents to raise their children that includes the attitudes and behaviors of parents. Parents’ personality affect child’s self-development, self-esteem and academic performance.
A parenting practice is a specific behavior that a parent uses in raising a child. Parenting practices refer to specific things that parents do while raising their children. These can refer to the imposition and use of schedules, rules, expectations, punishments, rewards, etc. Basically, parenting practices can refer to any type of regular interaction that a parent has with their children, Alley, 2014. But Heller, (2014) argued that parenting practices reflect the cultural understanding of children. Parents in individualistic countries like Germany spend more time engaged in face-to-face interaction with babies and more time talking to the baby about the baby. Children develop skills at different rates as a result of differences in these culturally driven parenting practices. Children in individualistic cultures learn to act independently and to recognize themselves in a mirror test at a younger age than children whose cultures promote communal values.

The role parental involvement is also significant in children’s academic outcomes and have also been related to the provision of educational toys, answering inquiries, and engaging in dialog with them about their experiences. Furthermore, having access to a computer at home and living in a family with a medium to high level of engagement in out-of-home activities such as visiting libraries were linked to optimal developmental outcomes for children (Le et al., 2021). Given the importance of parental involvement in boosting children’s outcomes, it’s not unexpected that there’s been a lot of curiosity about what factors influence the kind and frequency of parents’ involvement in activities with their children. Reduced cognitive stimulation in the home has also been linked to single parenthood and insecure employment (Martin et al., 2022). Even though these results tell us a lot about how economic disadvantage affects parent involvement. Giallo et al. (2013) study reveal that less attention has been paid to the psychosocial characteristics of the parent, child, and family setting that may affect how much time parents spend with their children at home. Based on the above-mentioned literature and gaps there is a need to further explore the impact of various parenting styles on early childhood learning with parental self-efficacy as a mediator. Additionally existing studies have mostly focused on structural or socioeconomic variables, implying that parents with less education who are from a lower socioeconomic standing and are experiencing financial difficulties, are less responsive to their children and provide less learning stimulation.

Thus, until a few decades ago, parents and even educators thought that the only thing children need from the day they are born through their development processes is to be provided with the proper physical needs i.e. food, shelter, fresh air, clean and hygienic environment. It is thought that if all these are available, then the best have been done for the child to attain normal development. However, we now know through modern psychology that to provide only physical needs is not enough. The emotional attachments of young children to their parents (and other caregivers) remain a cornerstone of psychological well-being in early childhood and in later adulthood.

SYMBOLS AND DECADENCE IN CHIMAMANDA NGOZI ADICHIE’S AMERICANAH

The central plot tying Americanah together is the romantic relationship between Ifemelu and Obinze. They have a kind of idealized teenage love as they find each other in school and become incredibly close, but they are then separated when Ifemelu goes to America. Ifemelu cuts off contact with Obinze during her period of depression, and this silence goes on for years. During this time each character has their own romantic experiences: Ifemelu dates Curt and Blaine, while Obinze marries Kosi. Even while Obinze and Ifemelu are separated, their romantic lives remain the central plot focus, particularly as Ifemelu deals with racial and cultural issues in her romantic relationships. With this Adichie not only creates tension and an interesting plot, but also delivers social commentary through an individual and emotional lens.

Apart from this central relationship, Adichie examines other kinds of romantic relationships as well, like Kimberly’s idolization of her narcissistic husband Don, Aunty Uju becoming the devoted mistress of The General, and many of the women of Lagos dating and marrying for money alone. Most of the novel’s romantic relationships are portrayed as somehow unhealthy or lacking, and the contrast to this is the kind of pure, romantic love and connection between Ifemelu and Obinze. The novel ends without them reaching any definite conclusion, but it does at least end on a hopeful note, implying that Ifemelu and Obinze’s love might be able to rise above the world of materialistic, one-sided, or unhealthy relationships.

1.2 Statement of the problems

Many who have made Chimamanda’s work the subject of their study dwell on the sociological, historical, political, feminist, political, cultural and even material dimensions, not many, if there is any, have been done on the modernist aspect of these works especially Chimamanda Ngozi Adichie’s Americanah. That is why in this present research, the researcher intends to fill this missing gap

CRITICAL EXAMINATION OF THE RIGHT OF ARTIFICIALLY INSEMINATED CHILD TO INHERIT UNDER ISLAMIC LAW

Chapter one/Introduction

The need for bearing children, feeding them, cuddling them, rearing them, participating in their future and sharing their dreams is immense; it is a basic human need, a necessity. It has been so since the birth of humanity, and will always be so. In a country like Pakistan, or any country for that matter, the lack of children can lead to broken homes, and up until the time the home is finally broken up the wife faces a constant threat of divorce. Even if divorce is not imminent, the prospect of becoming the neglected second wife of a Muslim husband is always present, not to speak of the constant bickering and ultimate miserable relationship to which divorce might be preferable. For these disillusioned parents, especially depressed wives, modern technology offers a ray of hope, just as it has revolutionized human life in almost every other area including health and fitness((Chukwu.S.O 2021; Critical Examination Of The Right Of Artificially Inseminated Child To Inherit Under Islamic Law . Published at https://projectstore.com.ng/critical-examination-of-the-right-of-artificially-inseminated-child-to-inherit-under-islamic-law/))

For these couples or women, assisted reproductive technology is an answer to their prayers and dwindling hopes. Their hopes are dashed, however, when a large group of Muslim scholars point out to them that this technology is the very foundation of sin, and employing it for the birth of a child will open the very gates of hell for them. If an unfortunate couple recovers from the onslaught of these scholars, they are confronted by a growing body of Muslim doctors who are eager to develop Islamic bioethics. Some of these doctors are even more enthusiastic in branding this reproductive technology as sinful and they confine the permitted form of technology to cases that may not even need the option granted to them by Islamic bioethics, as nature may take over and give them a child in the natural way. It is not polite to point out who these good intentioned men and women of learning are, and there are many, because a jurist always focuses on the reasoning advanced, the evidence adduced, the dalil, and not on who is making the argument or presenting the evidence. It may be indicated here that the Islamic Fiqh Academy at Jeddah is included in this learned group.

The concept of inheritance is being practicing from the very beginning of the world. It is present in all the religions in the world but different in shapes and in practice. The Law of Inheritance is buildup on the basis of the Islamic Law of Inheritance. A lot of studies have been done on inseminated child in Islam. But no paper the researcher has found where the solution to the conflict is provided. For this reason, limited literature review is available here. conflict among the scholars is increasing day by day and the nation is trying to find out the reasons behind this problem and also to find out the solution to this problem. ((Chukwu.S.O 2021; Critical Examination Of The Right Of Artificially Inseminated Child To Inherit Under Islamic Law . Published at https://projectstore.com.ng/critical-examination-of-the-right-of-artificially-inseminated-child-to-inherit-under-islamic-law/))

OBJECTIVE OF STUDY

It is against this backdrop that this paper examines the phenomenon of artificially inseminated child to inherit under Islamic law with a view to situating its strategic position and its  implications.

SCOPE OF THE STUDY

The enormity of the subject matter has led to the selection of some aspects of Islamic law. In general, reference is made to Section conditions for inheritance and succession.

METHODOLOGY

This research methodology is normative or doctrinal research (library research). Normative legal research is the legal researches which use the law as foundation of norm. The norm system in question is related to principle, norm, and rule from legislation, verdict, treaties, and doctrine concerned annulment of an arbitration award. First stage of normative research comprises a research with purposes to achieve objective law, by conducting research on legal issues. The second stage of normative legal research is aimed at obtaining subjective law (rights and obligations). It also concerns with critical review of legislation and of decisional processes and their underlying policy

LITERATURE REVIEW

This argument has two interrelated parts. The first is about attributing paternity to the husband where his fatherhood is doubtful. The second is about attributing paternity to the social mother when the ovum is hers, but is borne by the surrogate mother after fertilization.

Where the husband accuses his wife of unlawful intercourse, the couple has to undergo the procedure of li`an, which is the taking of oaths first by the husband and then by the wife. If both do so, it is the statement of the wife that is preferred. When a child is born, the husband has to deny paternity within seven days of birth according to some and within the postnatal period according to others. If he fails to do so within the prescribed time, paternity of the child is attributed to him. The attributing of paternity has the welfare of the child in view. The tradition above and this procedure are reflected in the principle, “alwaladlilfirash.” This is usually translated as “the child is attributed to the marriage bed.” In fact, the principle means that the child is attributed to the “man who had legal access for sexual relations.” The latter meaning includes the paternity of the child born to a slave girl too; where paternity is attributed to the master. It may be mentioned here that paternity of an illegitimate child can be claimed at any time by the father on the basis of earlier marriage or shubhah of marriage, but till such time that he does the child remains attributed to the mother.

The assigning of paternity is not confined to this case alone. It is well known that the minimum period for gestation is six month on the basis of the Qur’an. It is, however, less well known that the maximum gestation period, where a woman has not claimed the termination of her waiting period on the basis of monthly cycles, is two years according to the Hanafi school. The maximum period is four years according to the Shafi`i and Hanbali schools, on the basis of which there have been a few judicial opinions in Saudi Arabia that have upheld this maximum period. The legal basis for this is the principle of `adah (the scientific and physical state observed) among women during the period of the Prophet (P.B.U.H). Those who rely on scientific facts alone today will say that this is not possible. The jurists were aware of this too, but the important point to note here is that it is the welfare of the child that takes over here and not the integrity or reputation of the parent. For the welfare of the child, who is likely to be declared illegitimate otherwise, the law assigns paternity to the husband. It may be noted that the illegitimate child cannot easily inherit from the genetic mother, because he is pushed to the last slot in the line, that is, even after the next of kin of the mother. The discrimination and hatred exhibited for such a child by society is very cruel as compared to the denial of inheritance. Paternity is, therefore, assigned to the husband.

The issue then is whether the social mother, who has knowingly contributed her ovum fertilized by the sperm of her lawfully wedded husband for development in the womb of the surrogate mother, can be assigned the maternity of the child, that is, can the law create a fiction in her favour that calls her the mother of the child borne by the surrogate mother along with all the legal effects. It is suggested that the law should create such a fiction on the basis of necessity and on the basis of analogy from the above cases for the social mother and the interests of the child to be born. Assume, for example, that the naturally born child of the social parents and their child born through the surrogate mother grow up and now want to get married to each other, will such a marriage be permitted by the scholars. If not, then on what grounds will such a marriage be prohibited?

A theological argument is also advanced with the complaint that Muslim scholars are relying solely on the law to answer the important issue of the surrogate mother, and very little attention is being paid to the theological foundations. We may quote the learned author:

More often than not, contemporary Muslim scholars, both the conservative minded and the liberal minded, do not consider the theological implications of using a legal discourse to determine an answer for contemporary issues. Issuing a fatwa assumes that both the theology – which is conclusive – and the ethical paradigms – which blossom from the theological discourse – are unshaken by the fatwa offered. If a fatwa dismantles the Islamic theological and ethical paradigms, then perhaps the question leading to the fatwa should be investigated first.

The main argument is advanced on the basis of the verses 49 and 50 of chapter 42 of the Qur’an: “To Allah belongs the dominion of the heavens and the earth. He creates what He wills.

He bestows (children) male or female according to His Will; or He bestows both males and females, and He leaves barren whom He wills: for He is full of Knowledge and Power.” The argument then is that the Muslims throughout have resorted to prayer and lawful (halal) cures rather than resorting to unlawful means. Resorting to unlawful means will amount to opposing the Will of Allah and this may upset the basic requirement of submission to His Will. The author goes into further details, but this appears to be the crux of what he has stated.

The response to these worthy arguments is that, first, it has been assumed that the procedure involved in reproduction through the surrogate mother is unlawful. We have tried to show above that there is little to indicate that the procedures are unlawful in their entirety. Second, in those early times, blood transfusion, transplants and other similar processes might have been deemed inconceivable if not unlawful. Today, technology has informed us that lives can be saved through these processes, and many scholars are inclined to declare most of these processes as lawful. In the same way, the making of babies through assisted reproductive technology has been made possible, and the jurists as well as experts on theology must reexamine many of these issues, although as we have claimed earlier that this is a legal issue.

 

 

LITERATURE REVIEW

 

Children are seen as important members of the society and they represent a certain level of achievement, especially in the Nigerian society which is essentially traditional in nature.1The importance of children cannot be underscored as African names signify the circumstances surrounding the birth of a child.

Even in the Holy Scriptures, children take a very important position and the roles and duties of parents towards their children and vice-versa is spelt out therein. The Quran talks about the responsibility of parents over their children, the duty to be just, the rights of children to education, maintenance, equal treatment and also duty of children to obey and respect their parents.2 The Bible also states the importance of obedience to parents and also the duty of parents to nurture and bring up their children in the way of the Lord.3

Apart from just the procreation significance of children, they also contribute to the development of the society as they provide a link between the present and the future. Every child goes through many stages of social development before being adapted into the stage of adulthood. Childhood is generally a natural biological state that has to be passed through and the boundary drawn between the roles of children and adults is significant within social, political, religious and legal concepts.

 

 

1 In the African society, children are seen as gifts from God and couples who do not have their own children strive to by any means possible so as to prove their fertility

2 Qur’an 17:23-24, Qur’an 52:21, Qur’an 66:6

3 Colossians 3:20-21, Ephesians 6:1-4, Exodus 20:12, Proverbs 22:6

 

The popular assumption in time past was that most adults and parents in particular had the best interest of children at heart. There were no laws or conventions recognising the separate rights of children rather they were only recognized as offspring of the parent and were under the protection and care of their parent or guardian. There was no reason therefore to think in terms of children rights. However with the reform movement of the nineteenth century,4 concern for the protection of the dignity, equality and basic human rights of children came to the forefront of public consciousness.

Children are a disadvantaged group in the society as they are overshadowed by adults.5 It is therefore necessary to protect the rights of children, this is done by the means of various international instruments6 which border on the protection of the child, the rights of the child to self-determination and the exercise of their rights with a certain degree of autonomy.7 Today, children’s rights are being advocated globally.

The adoption of the United Nations Convention on the Rights of the Child8 sought to see to the protection of the child’s life, the promotion of health and educational opportunities and the prevention of exploitation, physical and sexual abuse. They emphasised that every child is entitled to opportunities and facilities which guarantee healthy and normal development. The African charter on the Rights and Welfare of the Child which was adopted by the Summit of the Heads of State of the Organization of African Unity in 1990,9 stresses the need for the

 

 

4 The first ever documented law on the rights of the child is the Geneva Declaration of the Rights of the Child 1924, which was adopted by the League of Nation

5 Lansdown G, ‘Children’s Welfare and Children’s Rights’ in Hendrick H Child Welfare and Social Policy: An Essential Reader (The Policy Press 2005) 117

6 United Nations Convention on the Rights of the Child, African Charter on the Rights and Welfare of the Child, Convention against Torture and other Cruel or Degrading Treatment or Punishment

7 Ayua A.I and Okagbue I.E (eds), ‘The Rights of the child in Nigeria’ (2005) Lagos, Nigerian Institute of Advanced Legal Studies 3

8 The convention was adopted by the forty-fourth UN General Assembly on 20 November 1989. 174 countries adopted the convention and 172 have ratified it, South Sudan and USA are yet to ratify the convention

9 Now known as African Union

 

strengthening and preservation of African values in the child and also to discourage those practices that are harmful to the health and status of the child.

It is necessary to examine the basic rights of the child in the context whether the generally known and accepted definition of the child applies to children born through means of artificial insemination. Against whom does the child claim the right when talking of parental duties and who can exercise rights of the child when talking of parental rights. There may be no problems as to who can exercise these rights in the case of a married couple where the sperm of the husband is used to inseminate the wife but issues may arise where there is a use of donor sperm or egg or even where surrogacy is adopted.

Definition and Meaning of a Child:

 

There are different perception and understanding of who a child is. Who is considered to be a child or the age of childhood and the roles expected of them depends on the culture of the people. Societies have varying duties attached to a person based on his level of maturity, coming of age is usually denoted by the contribution to the development of the community and also puberty rites that have to be performed to signify adulthood.

Several theorists have given their opinion on the period of childhood. Jean-Jacques Rousseau (1712-1778) in constructing the ideal childhood described what he termed the ‘age of nature’ as occurring between birth and 12 years. According to Rudolf Steiner (1861-1925), “childhood is a state of physical and spiritual being roughly between the age of seven and fourteen years indicated initially by certain physiological changes such as the loss of the milk teeth”.10

A child is a descriptive terminology for a natural person who is an offspring of another (either by birth or adoption). It may also represent any human being from the moment of his birth (in a live state) until the attainment of the age of majority.((Ayo Oyajobi, ‘Better Protection for Women and Children Under the Law’ in A.U Kalu (ed), Women and Children Under the Law Federal Ministry of Justice Law Review Vol 6))

The Oxford Advanced Learner’s dictionary defines the child as a person- boy or girl right from birth to the age of full physical development.((Hornby A S (ed) Oxford Advanced Learner’s Dictionary (6th edn, Oxford University Press 2001) 187)) The Black’s Law Dictionary defines a child as a person under the age of majority.((Garner; B.A. (ed) Black’s Law Dictionary (9th edn, Thomson West 2009) 271)) At common law, a child is a person who has not reached the age of 14.((Brian Dickson in Ogg-Moss v R (1984) 2 SCR 173))

In Re Carlton,(((1945) 1 Ch. 372)) Cohen J. stated that the meaning of child must in every case depend on the context in which it applies.

There is no uniform provision in the law as to who a child is as it will be observed by looking at various statutes that touch on who a child is, they give different and conflicting age levels. Under the Nigerian law, in various statutes there are different ages ascribed to childhood. The ages adopted in these statutes are relevant to the purposes of the legislation.

For employment purposes, generally the minimum age adopted by the ILO is 15 years for general work((ILO Minimum Age Convention (1973) No 138 ILO Convention, art 2)) 13-15 years for light work17 and 18 years for hazardous work.18 The Labour Act provides that no person under the age of 15 shall be employed to work in industrial undertaking,((Labour Act Cap L1 LFN 2004, s 59(2))) no person under 16 years shall be engaged in night work.((Ibid, s 60))

For the purposes of marriage, the Child Rights Act states that no person under 18 years of age can marry.((Child Rights Act 2003, s 81)) The Infant relief Act 1874 states that an infant or child is a person who has not attained the age of 21 years.

It is clear from some of these provisions under our local statutes that there is a relationship between the particular physical age limit and the purpose of the statute.

Apart from the customary and statutory definitions of a child which has been given, there are other several international treaties (that Nigeria is a party to) which give their own working definitions of who a child is.

According to the United Nations Convention on the Rights of the Child, a child means every human being below the age of 18 years, unless under the law applicable to the child the age of majority is attained earlier.((Article 1)) Similarly, the African Charter((African Charter on the Rights and Welfare of the Child, art 2)) also adopts 18 years as the age of majority. The United Nations Children’s Fund (UNICEF) has for its purposes identified childhood as that stage of life experienced by any person between birth and 15 years.

It is important to define who a child is because the definition of child is usually the offspring of a man and woman. In case of homosexual couple, does the definition of child cover a child born through artificial insemination of one of the partner, does the other couple if married qualified to be called the mother or father. In places where preference is given to the biological children of an individual, a child of a couple where the egg and sperm used are from donors, does such child qualify to be called the biological child of such individuals

There are lot of controversies surrounding children born by means of artificial insemination because sometimes it is difficult to assert who the parents of the child are or there may also be instances of multiple parentages.

It is only when the status of being a child is attributed to a person that we can talk of the rights that will follow. A child is not only defined in the context of age but also the relationship that exists as a result of birth or adoption.

Rights of Children under Nigerian law:

 

Child’s rights are human rights too, they are entitled to the basic rights guaranteed to every individual. Children generally have fewer rights than adults and are classed as unable to make serious decisions and legally must always be under the care of a responsible adult. Children have two types of rights under international human rights which is the fundamental human rights they share with adults and those that are specific to children for their protection. Looking at these rights broadly, some of them are towards the recognition of children as autonomous persons and the other is placing a duty on the society at large for the protection of the child.

As minors by law, children do not have autonomy or the right to make decisions on their own for themselves in any known jurisdiction of the world. Despite the fact that children are seen to be incapable of making important decisions, researchers have identified the need of children to be recognized as participants in the society whose rights and responsibilities need to recognized at all stages.((Lansdown G ‘Children’s rights’ in B. Mayall (ed), Children’s childhood: observed and experienced (The Falmer Press 1994) 34))

There are certain rights that should be inherent in every child even in the absence of legislations to the effect. Parents and persons who come into contact with children should learn to adopt and respect these rights.

Although, many laws that guarantee the rights of children have incorporated these rights into their various instruments. Certain rights such as right to life, right to health, right to education, right to home, right to expression and liberty are essential to the existence of every person which without them they can be regarded as less than a person.

Right to Life

 

There is a general belief that every human is entitled to the right to life and should not be deprived of it by any person. Right to life is the basis for the actualization of all other rights because when a person is denied his right to live then he does not have access to all other fundamental rights.

Children’s right to life does not just about entail that they be protected from birth, but as a living person they are entitled to the fundamental rights guaranteed to all persons which include right to dignity of the human person. It also entails that their right to life cannot be intentionally taken, the exclusion of children from death penalty and their protection by the government against infanticide. A child should not be deprived of his life merely because of disability or on the ground that the child is of a particular gender.25

The right to life of children also entails that their developmental rights be protected and also making of policies that will aid them to grow into healthy and responsible adults.

25 In some societies, female children are not desired so they may be neglected or killed just on the basis of being a girl-child.

Right to Health

 

Health has been defined as a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity.26 Health is a very important aspect of the human life as a person needs to be in good health to be able to appreciate all other rights granted to him.

Children need protection so there should adequate measures put in place to ensure that they are in good physical and mental state. Children are more receptive to illness and diseases so there should be preventive measures put in place to ensure that they are adequately protected. There should be provisions put in place to combat infant mortality by ensuring that there is adequate nutrition for the child, provision of necessary medical assistance and parents should always ensure the good health of their children as it is paramount to their physical, social and mental development.

Right to Education

 

Education may be described as all activities by which a human group transmits to its descendants a body of knowledge and skills and a moral code which enable the group to subsist.27 Education is one of the most important legacies that can be bequeathed to a person. Education can be formal or informal, that is, within an organized and structured environment of learning or the one acquired within the family or community.

Education includes learning the skills that are needed to develop a person’s identity, it is a form of developmental right that should be granted to children as it builds them up to be able to contribute to the society’s development socially, culturally and economically.

27 Beiter Klaus Dieter, ‘The Protection of the right to education by international law’ (Martinus Nijhoff publishers 2005) 19

Education should be made available by the government by making it universal, free and compulsory. There should be adequate facility to encourage learning and a duty should be placed on parents to ensure that their children are given an education. There should be equal accessibility of education to all children irrespective of status, sex, race or other discriminatory factors.

The Nigerian constitution provides education as one of the fundamental objectives of the government. Education falls within the legislative competence of both the Federal and State governments. The Constitution directs that the government shall direct its policy towards education giving equal and adequate opportunities.

The Child Rights Act provides that the government has a duty to provide compulsory and free universal basic education to every child and places a duty on every parent and guardian to ensure the completion of primary and junior secondary education and also endeavour to send the child to a senior secondary school or put them in vocational training, the law sets sanction for failure to comply with the provisions.28

The child should have access to information that concerns him and be allowed to participate in the life of their society. The child should not be denied his freedom and should not be denied this right except in circumstances that will be in the best interest of the child to do so.

There are different legal framework guiding the rights guaranteed to children and on examination of these laws and treaties, we can see the purpose, aim and objective to which the law is to be put into use.

Convention on the Rights of the Child

 

The rights outlined in the convention may be outlined under: Provision, Protection and Participation.

Provision: The rights of children to an adequate standard of living, provision for their basic needs which is dependent on the means and capacity of the parent, a balanced and healthy life.

Protection: The duty on parents, guardians or other people who are in charge of the care of children to protect them from abuse, exploitation and harm.

Participation: These are the rights that seek to internalize children as active members of the society, their right to be involved in activities in the community and respect of their opinions on certain issues.

The United Nations 1989 Convention on the Rights of a Child, being one of the most widely ratified conventions on human rights with the exception of South Sudan and USA being the only countries yet to ratify the convention. The international community has shown a commitment towards the application of the provisions of the convention in their various countries as they have all seen the importance of having a legislation that embody the civil, cultural, political, economic and social rights of children rather than leave it to the mercy of adults who have shown over the time the non-recognition of children as autonomous persons.

The CRC is based on four core principles, namely the principle of non-discrimination, the best interests of the child, the right to life, survival and development, and considering the views of the child in decisions which affect them (according to their age and maturity).

The convention addresses a wide range of issues touching the lives of children and the protection of family values and provides a balance between the rights and duties of children in relation to the rights and duties of parents.

 

The CRC provides that the rights set out will apply to children without discrimination of any kind irrespective of the child or parent’s sex, race, opinion or religion.29 That the best interests of the child will be taken into consideration in any action that concerns them, there will be regard for their protection and provision of care. 30 The rights of the child to an identity, that is, the duty on parents to give the child a name and do the necessary registrations required under their local legislations.31 The rights of the child to hold their own opinion and also their freedom of expression.32 The freedom of the child to association and peaceful assembly.33 The duty on the state and parents to protect the child against abuse, neglect and harm.34

There is also the right of the child to the best medical care available and prohibition of harmful traditional practices that are prejudicial to the health and development of the child.35 The right of the child to education and also the duty on the state to make provisions for the free and compulsory education of children to a particular level and also the promotion of educational activities which are directed towards the development of the child.36 It provides for the protection of the child against economic exploitation and any form of sexual exploitation or abuse.37 The convention also provides for the treatment of children where it has been alleged that they have breached the criminal or penal laws of the state and to ensure that they are not treated in the same way as adult offenders.