Law Axis 360°

Over the years, the economic performance of Nigerian Real Estate industry has consistently fluctuated. Following the 2016 -2017 economic recession and the ensuing financial crisis, the real estate market suffered a big hit and this was discernible in its total contribution to the GDP during these years. During the second quarter of 2017, the Nigerian Bureau of statistics (NBS) recorded a 0.77% increase in the country’s real GDP which was an improvement compared to the negative figures that were previously recorded.1 The real estate industry used to be the fifth largest contributor to the GDP, but as the Nigerian economy grew, the real estate industry’s contribution dwindled. The sector ended 2017 with a -5.92% contribution to the country’s GDP; a significant drop from the -3.1% recorded in the 1st quarter of that same year.2 Today, Q1 remains the worst period, eclipsing the previously lowest return in history recorded during…

View original post 2,858 more words


Tax Liabilities of Educational Institutions in Nigeria – The “Public Character” Twist

Law Axis 360°

In a recent decision, the Court of Appeal (COA) in the case between Best Children International Schools Limited (BCIS Ltd.) and Federal Inland Revenue Service (FIRS) affirmed the decision of the Federal High Court (FHC) that BCIS Ltd is liable to Companies Income Tax (CIT) notwithstanding its status as an educational institution. This decision was reached after the court considered the mode of registration of the school and found that its business objective was to make profit coupled with the fact that it was set up as a limited liability company rather than a company limited by guarantee.

Although the position of the law seems clear on the taxability of educational institutions, the recent COA decision on the subject matter has cast a doubt on the true position of the law. A swift examination of the relevant sections of the Companies Income Tax Act (CITA) and the Companies and…

View original post 1,773 more words

#NigeriaDecides2019: Political Decisions and Its Economic Effects by B.K. Saka, Esq.

Law Axis 360°

The Independent National Electoral Commission on January 9, 2018 released the official timetable and calendar of exercises for the anticipated general elections which is down to less than a month. As a major aspect of arrangements for the polls, INEC has registered an aggregate of 91 political parties and through its Continuous Voter Registration which was suspended on August 31, 2018, had been able to register 84,004,084 (Eighty-Four Million, Four Thousand, and Eighty-Four) eligible voters.

According to Reuters, Nigeria’s economy will grow more slowly this year than previously forecasted, this is due to investors hold off before elections this year, the average investor is a capitalist he is concerned about the profitability of the market he is trading in, the indicators have not shown positivity as such he holds off. Investigators and financial experts’ conjectures demonstrated a middle of 2.1 percent development for Nigeria, quickening to 3.0 percent one year…

View original post 700 more words

Harvard’s race-based college admissions trial begins Monday

The lawsuit could someday reach the Supreme Court and change the way the nation’s universities approach college admissions practices.


13 October, 2018

The lawsuit claims Harvard University discriminates against Asian American students, who currently constitute 22.9 percent of the freshman class.

Harvard denies the allegations, arguing that its admissions practices don’t discriminate against anyone.

The plaintiffs are backed by the Trump administration. Harvard is backed by multiple student organizations, including the Harvard-Radcliffe Asian-American Association.

A lawsuit alleges Harvard’s admission policy is “racially and ethnically discriminatory”

A highly anticipated lawsuit that challenges the consideration of race in Harvard University’s admissions practices is set to begin Monday in a Boston federal court.

The case, brought by a group of Asian Americans rejected by the university and a nonprofit conservative group called Students for Fair Admissions Inc., argues the university has discriminated against Asian American students by limiting the number of such students it admits. (Read the organization’s formal complaint here.)

Harvard denies the claims, pointing out that Asian American admissions at the university has risen since 2010. However, the plaintiffs point to allegedly unfair practices within the university’s comprehensive admissions process, which assigns scores to each student based on factors like grades, athleticism, and a more ambiguous “personal” rating that the school measures through applicants’ essays, interviews and teacher recommendations.

The plaintiffs note that Harvard assigned the lowest personal score ratings to Asian American students even though these students received the highest academic scores.

Larry Bacow, the recently inaugurated president of Harvard, noted in an open letter that his university’s “admissions process does not discriminate against anybody,” and that the U.S. Supreme Court has “has twice ruled on this issue and has held up our admissions process as an exemplar of how, in seeking to achieve a diverse student body, race may enter the process as one factor among many in consideration.”

The Supreme Court has previously ruled that universities, in efforts to offset historical racial discrimination, may consider race as a factor in college admissions. In 2016, the high court rejected a challenge to affirmative action admissions practices that was brought by a white woman who claimed she was denied admission to the University of Texas at Austin because of her race.

Justice Anthony Kennedy wrote that the school had “tried and failed to increase diversity” through race-neutral means, but also noted the inherent problems in trying to balance equal treatment with diversity goals, which the court’s majority upheld as a constitutional and valid pursuit if they meet certain conditions.

“…it remains an enduring challenge to our nation’s education system to reconcile the pursuit of diversity with the constitutional promise of equal treatment and dignity,” Kennedy wrote.

However, the confirmation of Justice Brett Kavanaugh could change how the Supreme Court approaches affirmative action.

“This is one area where there could be a significant change by replacing Kennedy with Kavanaugh,” Ilya Shapiro, a senior fellow at the libertarian Cato Institute, told NBC News.

The case is expected to last two to three weeks and will include interviews from a group of ethnic minorities who attend or have attended the university. If the decision is appealed, the case could someday reach the supreme court.

Culled from

The Kavanaugh confirmation as a mirror onto America

Minding the Workplace

(image courtesy of

Here in America, we have just endured an extraordinarily ugly and partisan confirmation process for a U.S. Supreme Court nominee. Events leading to the confirmation of Brett Kavanaugh to be the next Justice of the U.S. Supreme Court now comprise a terrible episode in our political and legal history. This will reverberate on many levels for a long time.

Kavanaugh, a U.S. Court of Appeals judge, was nominated by Donald Trump to fill a vacant seat on the Supreme Court. Late in the confirmation process, several women accused Kavanaugh of sexual misconduct when he was in high school and in college.

Psychology professor Christine Blasey Ford was the first and most prominent accuser, alleging that during high school, a drunken Kavanaugh and his friend attempted to rape her. She and Kavanaugh both testified about these allegations before the Senate Judiciary Committee on September 27. The debates over these…

View original post 628 more words

Poem: Just A Little Yeast…

Funmi Adebayo's Blog


Evil triumphs where good men do nothing!
-Edmund Burke

When ‘ordinary’ men underrate the power of their ‘little’ contribution, they quit trying. However, evil triumphs when good men do nothing, and what is required for our desired change starts with little things…

Like …

Few good men
to speak the truth

Few praying men
to stand in the gap …

Few upright men
to uphold the arm of justice

Few hopeful people
to dream of a brighter tomorrow…

Little noble acts
Little brave tendencies
Little words of faith
Little deeds of kindness

Jesus told them still another parable: “The Kingdom of heaven is like this. A woman takes some yeast and mixes it with a bushel of flour until the whole batch of dough rises. Matthew 13:33 GNT 

Small men
resisting inequality
Ordinary men
standing against corruption

Common men
rising against oppression

Everyday people
insisting on justice

Few strong voices

View original post 46 more words


Ayo Sogunro

One thing can be said about the Buhari administration: it does not shy away from explaining why the social and economic challenges of ordinary citizens are not its problem. Back in April 2016, Femi Adesina – the presidential spokesperson – glibly remarked that Nigerians who had been experiencing power failure should direct their complaints to pipeline vandals. A few weeks later, the Minister of information would also display his economic ingenuity by encouraging young men to seek career opportunities in his imaginary idea of a masquerade-dressing industry. This theme was continued last week when Professor Isaac Adewole, the Minister of Health, responded to a question on residency for doctors by declaring that not all doctors will become specialists. In Antoinette fashion, he argued that ‘some [doctors] will be farmers, some will be politicians’. He then revealed that his own tailor was a trained doctor who ‘makes the best gown’. As…

View original post 734 more words

My Thoughts on the Serena Williams Saga

The US OPEN finals was played Saturday night and a twenty year old, named Noami Osaka won one of the greatest players of the game to win the trophy which happens to be her first grand slam title. I am particularly happy for her because she deserved it, the games she had won showed she had worked really hard to get to where she was.

But I was saddled about how the events on that day turned out, the show which ought to be that of the winner eventually became that of the loser. So rather than we celebrating this young woman who had written history for herself and her country we were dragged into the muddy waters of sentiments and asinine. Twitter was all about Serena.

Before the match I was rooting for Serena, this is because she is an amazing woman and athlete, when you talk Serena you talk winning, grace, courage, determination, drive and resilience. I absolutely admire her. She however disappoined me, with the way and manner she reacted on Saturday to the punishment given her by the umpire. Serena Williams was furious at match umpire Carlos Ramos after he penalised the American in the second set.

The 36-year-old received a code violation after her coach Patrick Mouratoglou was adjudged to have coached her from the stands. This fact her coach admitted during the post match interview. Whether Serena approved of the illegality committed by her coach or not is really not our business or a fact In issue here. The fact was she was furious and acted absolutely unruly. One could argue that she is also human which i entirely agree with (i think we need to always give celebrities breaks as the aren’t immortals). Thus she been angry wasn’t wrong, she is allowed to be angry, however she disrespected a lot of us( who are her fans) by the words she uttered thereafter.

Serena Williams who was obviously pained by the effect of the punishment on her scores and the determination of Noami Osaka, who was ready to beat her idol, pulled the dumbest of stunt by playing the gender card, she couldn’t play the race card because her opponent was also black, so that would not have won her the pity she was craving. Serena called the umpire a thief then goes on to say that if she was a man the umpire wouldn’t have penalized her for verbally abusing him, she made reference to how other male players verbally abused officials and go scot free, then during the post match conference she makes if a gender issue and fighting for the rights of women. This is just absolute disrespected. She owe we her fans a sincere apology, for abusing our intelligence by chicanery and Noami Osaka for ruining what ought to be her best night.

Serena Williams is not only wrong to say that male athletes don’t get punished, that’s was absurd and let say she was right does it justify her verbally abusing someone?, so the fact that men get away with makes it right or what? if her moral values are as high as she paints its then she should know that abusing people in any form is wrong regardless of who says it.

If she was really fight for women, then she should have respected Noami. That young woman was sad and embarrassed that she won a championship she had worked really hard for and deserved. Noami cherished Serena a lot, when she was asked what message she has for Serena a day to the grand finale she shyly responded ” I love You”. After the match she went on this say that she knows that everyone was rooting for Serena before the match and that she is sorry it had to end that way. Again during the post match conference she said when she was going into the court to play she stoped been a Serena fan and played just like an ordinary player but when she hugged Serena after the match she felt like a kid.

Her words are really humbling, if Serena was really concerned about women she should have just let this girl flourish and own her night. Rather she stole the show, depriving another woman her accolades. She could have let things slide then address it on the media or appropriate authority. I love Serena Williams but Saturday was a no no for me.

Djokovic smashed his racket, he takes a point penalty and lost the game. He has been fined and suspended several times, but the world didn’t stop. Why should Serena’s case be different. Serena has abused and threatened other women verbally a lot of times, was she protecting women’s rights when she did that?. Then Gabrielle Union also went on to tweet the dumbest of all things that night( a story for another day). It appears that that my best woman athlete had a really bad night. Being quite would have been honourable.

PS: I love you, Serena Williams but I also love the truth.

10 Tips to Achieve Anything You Want in Life.

I’m no stranger to feeling stuck in life.

I’ve trained with some of the best coaches on the planet during my 20-year sports career, and again when I competed in the 2008 Olympics.

But when I wanted to start my own company, to share my knowledge about motivational psychology and training with others, it wasn’t as easy as I’d thought it would be.

Launching a new business is not easy. You have to give up the comforts of a stable paycheck to delve into the unknown, an unpredictable abyss. A lot of things keep us from making the leap—things like fear and insecurity. And one thing above all the rest: motivation.

When I looked back on my days as an athlete, I understood what was different. I remembered what (or who) made me push myself even when I didn’t want to. The difference was, as an athlete, I had structured days and a coach to report to. Structure keeps us focused and a coach keeps pushing and challenging us.

Thankfully I passed this stage and I founded Onbotraining, an online coaching service that helps people achieve their goals. I decided to collect the lessons I’ve learned along the way and to share them with others, like you, striving to better themselves.

So, here are my 10 best tips for achieving anything you want in life.

1. Focus on commitment, not motivation.

Just how committed are you to your goal? How important is it for you, and what are you willing to sacrifice in order to achieve it? If you find yourself fully committed, motivation will follow.

Here’s how to focus on commitment.

2. Seek knowledge, not results.

If you focus on the excitement of discovery, improving, exploring and experimenting, your motivation will always be fueled. If you focus only on results, your motivation will be like weather—it will die the minute you hit a storm. So the key is to focus on the journey, not the destination. Keep thinking about what you are learning along the way and what you can improve.

Here’s how to seek knowledge.

3. Make the journey fun.

It’s an awesome game! The minute you make it serious, there’s a big chance it will start carrying a heavy emotional weightand you will lose perspective and become stuck again.

Here’s how to make the journey fun.

4. Get rid of stagnating thoughts.

Thoughts influence feelings and feelings determine how you view your work. You have a lot of thoughts in your head, and you always have a choice of which ones to focus on: the ones that will make you emotionally stuck (fears, doubts) or the ones that will move you forward (excitement, experimenting, trying new things, stepping out of your comfort zone).

Here’s how to get rid of stagnating thoughts.

5. Use your imagination.

Next step after getting rid of negative thoughts is to use your imagination. When things go well, you are full of positive energy, and when you are experiencing difficulties, you need to be even more energetic. So rename your situation. If you keep repeating I hate my work, guess which feelings those words will evoke? It’s a matter of imagination! You can always find something to learn even from the worst boss in the world at the most boring job. I have a great exercise for you: Just for three days, think and say positive things only. See what happens.

Here’s how to use your imagination.

6. Stop being nice to yourself.

Motivation means action and action brings results. Sometimes your actions fail to bring the results you want. So you prefer to be nice to yourself and not put yourself in a difficult situation. You wait for the perfect timing, for an opportunity, while you drive yourself into stagnation and sometimes even into depression. Get out there, challenge yourself, do something that you want to do even if you are afraid.

Here’s how to stop being nice to yourself.

7. Get rid of distractions.

Meaningless things and distractions will always be in your way, especially those easy, usual things you would rather do instead of focusing on new challenging and meaningful projects. Learn to focus on what is the most important. Write a list of time-wasters and hold yourself accountable to not do them.

Here’s how to get rid of distractions.

8. Don’t rely on others.

You should never expect others to do it for you, not even your partner, friend or boss. They are all busy with their own needs. No one will make you happy or achieve your goals for you. It’s all on you.

Here’s how to not rely on others.

9. Plan.

Know your three steps forward. You do not need more. Fill out your weekly calendar, noting when you will do what and how. When-what-how is important to schedule. Review how each day went by what you learned and revise what you could improve.

Here’s how to plan.

10. Protect yourself from burnout.

It’s easy to burn out when you are very motivated. Observe yourself to recognize any signs of tiredness and take time to rest. Your body and mind rest when you schedule relaxation and fun time into your weekly calendar. Do diverse tasks, keep switching between something creative and logical, something physical and still, working alone and with a team. Switch locations. Meditate, or just take deep breaths, close your eyes, or focus on one thing for five minutes.

Here’s how to protect yourself from burnout.

You lack motivation not because you are lazy or don’t have a goal. Even the biggest stars, richest businesspeople or the most accomplished athletes get lost sometimes. What makes them motivated is the curiosity about how much better or faster they can get. So above all, be curious, and this will lead you to your goals and success.

Do have a blessed week ahead.

Written by Inga Stasiulionyte for the

For The Sake of Our Democracy.

Its over 170 days to one of the most important events to our democracy as a people. The 2019 general election is fast approaching and the politickings that are going on are quite interesting. Week in week out we hear of how persons are deflecting from one political party to the other and so on and so forth. I wouldn’t be talking out the apparent shame these events have shown today, but rather I would focus more on the desires of the Nigerian people who have always being at the receiving end of all the political actions and inactions.

Democracy, as it ought to be, is centered on the decision of all the people, which means that the people own the democratic system and also should be beneficiaries of its outputs and dividends. There is however no way to actively participate in this process if the people cannot vote or choose their leaders. The Permanent Voters Card in the Nigerian context guarantees this. Thus, if you feel like the last four years of a leader’s term has not be favorable to you and Nigeria and such leader has deviated so much from what he/she promised, you can vote him out by simply having a voters card and exercising your rights. Where a people protect bad leaders instead of the institution of democracy, they have started failing as a people.

Having said this, it takes more than having a PVC to protect our democracy. I must say that I am particularly proud of the call for people to obtain their PVCs, it has been a worthy topic all over media outlets, social media and religious organization and I strongly believe that more people are becoming aware of their rights and how to channel it. For me, knowing how to use the PVC rightly is as important as having the PVC. The last Ekiti governorship election paraded another shade to the problems we have a people, thanks to the media, we saw how people traded their votes for money to the glare of the world. This to me is a major challenge, I would not go over why this kind of thing should be happening in the 21th century and in Nigeria, the purported Giant of Africa. I would rather profess a solution and charge us to take charge of our future.

The solution I would proffer in this situation, is to sensitize our people. The education of the electorates is one of the responsibilities of the Independent National Electoral Commission, but we all know the political atmosphere in Nigeria wouldn’t allow them do this adequately. Thus, it has become pertinent that we do this ourselves, there is a need to let the Nigerian people know the importance of a PVC and the duty of using the PVC right. Old and young, educated and uneducated need to be reminded of the greater harm which looms if they do not use their PVCs right. We all owe it to our nation and posterity to get it right this time, I therefore charge you to sensitize whosoever you can sensitize. You can organize (or sponsor one) talk shows, symposiums and market outreaches just to achieve this goal.

In conclusion, one of the means of protecting our democracy is to give the people the right to express themselves by choosing who governs their affairs next, upon giving them this right there is a need to let them exercise it freely (sensitizing those who may have difficulties in doing so), having given them the chance to do this, then, we owe them the duty to let their votes count.

PS: “Using the PVC Right” in the context of this article simply means voting for a candidate of your choice without any form of inducement from a third party, here the electorate votes for an aspirant because he has been sensitized enough to weigh the agenda and pedigree of such aspirant.