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- ItemIndustrial Accident and Safety Hazards at the Workplace: A Spatio-Physical Workplace Approach(Mediterranean Center of Social and Educational Research, 2014) *Animashaun, O.O.* & Odeku, K.O.The challenge facing management from time immemorial is that of creating a work environment that not only attracts, keeps and motivates its workforce, but also organizes the workplace in such a way as to ensure the safety and health of the workforce. The organization of the workplace should also provide proactive ways of evacuating the workforce and preventing neighbours from being injured in cases of workplace accidents and hazardous disasters. Focusing on the situation in Nigeria, this treatise examines the interrelationship between health and safety and the layout of the physical work environment. Although, there is dearth of material on this area, researchers have established that good physical layout of the workplace coupled with efficient management processes prevents unnecessary accidents at the workplace and boost productivity and improves organizational performance
- ItemIs COVID-19 Pandemic Rewriting the Rules of Corporate Governance in Nigeria?(Society of Juridical and Administrative Sciences, Bucharest University, Romania, 2022) *Animashaun, O.* & Chitimira, H.The damage caused by the coronavirus disease (COVID-19) pandemic to the fragile Nigerian economy is incalculable. The Nigerian economy was further weakened by the corruption of government officials involving the palliative measures put in place to provide financial relief to companies and individuals affected by the COVID-19 pandemic. Since the Nigerian economy relies mostly on crude oil revenue, its focus on tax is less emphasised and tax evasion is pervasive. Consequently, the Nigerian tax on gross domestic product (GDP) is only about 6 per cent. This article examines the adequacy of the legal and/or statutory measures aimed at curbing tax evasion in Nigeria. The post-COVID-19 revenue shortfall has made the Nigerian federal and state governments raise the existing taxes, introduce new taxes, and adopt more aggressive tax collection methods. Consequently, taxpayers now use tax exemptions and incentives as devices for tax evasion. Moreover, there is rampant non-remittance of tax proceeds by government ministries, departments, and agencies to the tax authorities. Thus, despite the introduction of various laws, policies, and directives to curb tax evasion, especially after the COVID-19 pandemic, tax evasion challenges still persist. Accordingly, it is submitted that good governance, integrity, and transparency in handling public funds are required to reduce and combat tax evasion in Nigeria
- ItemAdequacy of the Regulatory Framework for Digital Financial Inclusion in Botswana(Juta Books, 2023) *Animashaun, O.* & Chitimira, H.Most African states have been weakened by colonialism, apartheid, trans-Atlantic slavery, Arab slave trade, structural adjustment programmes and human trafficking. Some of these African states are further weakened by double standards perpetrated by international organisations like the International Criminal Court (ICC). This is usually perpetrated through the Rome Statute 1998, which the unsuspecting African leaders subscribed to in large numbers. The chapter addresses the geopolitical imbalance in the indictment, investigation and prosecution at the ICC. The authors argue that the ICC’s main focus seems to be only on Africans and they also submit that the indictment of a serving African head of state whose country is not a party to the Rome Statute, contrary to customary international law, is both unfair and unlawful. It also interrogates the contentions in the referral and deferral powers of the permanent members of the United Nations Security Council, majority of whom are not party to the Rome Statute. The chapter further examines the flaws in the Rome Statute, and concludes that there are indications that the independence of the ICC is compromised because it focused mainly on African states while ignoring similar violations of the Rome Statute by the “powerful nations” such as the United States of America (US), Russia and China and their allies. The chapter recommends that African countries need strong national and regional mechanisms to promote transparency in governance, and should be circumspect in adopting treaties without weighing the implications.
- ItemThe Adequacy of the Legal Framework for Combating Money Laundering and Terrorist Financing in Nigeria(Emerald, 2023) Chitimira, H. & *Animashaun, O. *Banditry and terrorism constitute serious security risks in Nigeria. This follows the fact that Nigeria is rated as one of the leading states in the world that is plagued by terrorism. Terrorists and bandits usually embark on predicate crimes such as kidnapping, smuggling, narcotics trade, and similar trades to finance their terrorist enterprises in Nigeria. The funds realized by criminals from nefarious sources such as sales of narcotics and ransom from kidnapping are usually laundered to make their criminal enterprises self-sustaining. Thus, all “dirty” money is laundered so as not to attract the attention of law enforcement agents. The funds realized through receipt of ransom from kidnapping, smuggling or funds from sponsors are laundered through channels such as bureau de change, which are difficult to monitor by the Nigerian authorities due, in part, to flaws and loopholes in the current anti-money laundering and anti-terrorist laws. This paper aims to adopt a doctrinal and qualitative desktop research methodology. In this regard, the current anti-money laundering and anti-terrorist laws are discussed to explore possible measures that could be adopted to remedy the flaws and loopholes in such laws and combat money laundering and financing of terrorism in Nigeria.
- ItemInternational Criminal Court and Africa: Another Apartheid Regime in the Making?(Faculty of Law, Usmanu Dan Fodio University, Sokoto., 2020) *Animashaun, O. *Most of the African states, not unlike the apartheid era tribal-homelands (Bantustans), were created to be dependent. These Bantustan-like ‘sovereign’ African states were weakened by colonialism, trans-Atlantic slavery, structural adjusted programmes, human trafficking, globalization, and international organizations like the International Criminal Court (ICC), created through the Rome Statute, 1998. The unsuspecting African leaders subscribed to in large numbers. The article addresses the geopolitical imbalance in the indictment, investigation and prosecution at the ICC and argues that the court’s main focus seems to be only on Africans. It also interrogates the irony of the referral and deferral powers of the permanent members of the United Nations Security Council, majority of whom are not party to the Rome Statute. The article examines the flaws in the Rome Statute, the cases instituted and similar cases that were ignored by the ICC prosecutor. The result indicates that the independence of the ICC is compromised because it focused mainly on African states, while ignoring similar violations of the Rome Statute by the ‘powerful nations’ and their allies. It concludes that African countries need strong national and regional mechanisms to promote transparency in governance; and should be circumspect in adopting treaties without weighing the implications.