Governance

The study takes a cursory look at the relationship between corporate governance and tax aggressiveness. It specifically examines the relationship between board size, board independence, board size, managerial ownership, institutional ownership, foreign ownership, corporate governance compliance and corporate governance disclosure on tax aggressiveness. The study employed the Ex post facto research design. Data for the study were collected from annual reports of forty-five (45) non- financial firms listed on the Nigerian Stock Exchange, the scope of this study covers a 10year period ranging from 2010 - 2019. The data collected were analysed using descriptive statistic, correlation and panel data analyses. Following the results, it is revealed that the relationship between board independence, board size and managerial ownership have insignificant negative relationships with tax aggressiveness, board gender diversity and tax aggressiveness is positive and statistically significant while board foreign ownership and institutional ownership is positive and statistically insignificant with tax aggressiveness, it is also revealed that the moderating effect of agency cost on the relationship between corporate governance compliance and tax aggressiveness is positive and significant, and the moderating effect of agency cost on the relationship between corporate governance disclosure and tax aggressiveness is positive and significant.

The study takes a cursory look at the relationship between corporate governance and tax aggressiveness. It specifically examines the relationship between board size, board independence, board size, managerial ownership, institutional ownership, foreign ownership, corporate governance compliance and corporate governance disclosure on tax aggressiveness. The study employed the Ex post facto research design. Data for the study were collected from annual reports of forty-five (45) non- financial firms listed on the Nigerian Stock Exchange, the scope of this study covers a 10year period ranging from 2010 - 2019. The data collected were analysed using descriptive statistic, correlation and panel data analyses. Following the results, it is revealed that the relationship between board independence, board size and managerial ownership have insignificant negative relationships with tax aggressiveness, board gender diversity and tax aggressiveness is positive and statistically significant while board foreign ownership and institutional ownership is positive and statistically insignificant with tax aggressiveness, it is also revealed that the moderating effect of agency cost on the relationship between corporate governance compliance and tax aggressiveness is positive and significant, and the moderating effect of agency cost on the relationship between corporate governance disclosure and tax aggressiveness is positive and significant.

The concept of the 'Rule of Law' simply means accountability to the provisions of the law - a state of affairs in governance, in which the law holds sway to the letter, no matter whose ox is gored. In a state where the Rule of Law prevails, the application of the law and its principles in the administration of that state, is effected without recourse to creed, tribe, gender, religion, personal desires or status amongst other things. What matters without more, is the law and Justice. Kingdoms. and states have risen and fallen partly or totally due to the concept of the rule of law. If one looks at history through the eyes of circumspection, one can almost see mankind’s endless battle with chaos and anarchy. A frenzied scramble to infuse order starting from the family to communities and then to larger aggregates of people. Where man’s toil in this direction has failed, anarchy has sprung forth, wars have happened, taking lives and breaking once vibrant states into smaller units or something else entirely. Time has taught us that in the administration of a State, the most useful tool in maintaining the Rule of Law, does not reside exactly in the letters of the Law but in the application of the law. Laws may be vibrant and beautifully couched; properly delimiting roles and actions in a society but if these laws are not applied or properly applied, the letters on paper begin tending towards worthlessness. As Nigeria is the focus of this essay, the pertinent question is whether the administration of government in this country is compliant with the rule of law? Is it? The application of this concept in Nigeria can be likened to a cruise through a pothole-filled street. Again and again, more abrasions on the Rule of Law happen, some, leaving people utterly shocked and wondering desperately how worse the next one is going to be. Certain acts most times by the executive, leave much to be desired and leave Nigerians with the feeling that we are in an authoritarian State. The aim of this essay is to examine the application of the Rule of Law in Nigeria and prescribe cures where needed. To successfully achieve this, a foray will first be undertaken into the meaning and origin of the Rule of Law, thereafter, this writer will examine the perceptions of scholars and pundits on the concept, from here, the Rule of Law will be examined in line with auxiliary concepts after which the firmness of the Rule of Law from a xiv legal standpoint will be examined in Nigeria. While doing this, reference will be made to other states and events within and outside Nigeria to not only help achieve a clean grasp of the issues surrounding the rule of law in Nigeria but also provide time tested solutions to them

Environmental, Social, and Governance (ESG) has become an important framework in today’s business world. It focuses on three key areas environmental, social, and governance which together encourage organisations to act responsibly and build longterm value. Closely related ideas such as Corporate Social Responsibility (CSR) and sustainability share this same goal of promoting ethical and sustainable business practices. The environmental aspect of ESG is about caring for and protecting the natural environment recognising it as a vital gift that should be managed responsibly. The social aspect focuses on people and communities, highlighting issues such as employee wellbeing, community support, and social equity. The governance aspect, on the other hand, deals with how an organisation is managed and controlled, including leadership integrity, transparency, and accountability. Every organisation aims to improve its financial performance, as this is essential for growth and long-term success. Organisational resilience refers to how strong and adaptable a company can be when faced with challenges, while organisational behavioural change involves adopting the right attitudes and practices needed to achieve business goals.

This study examines the demographic characteristics of the Achalla people and their level of political participation. Political participation is a crucial element of democracy, yet factors such as age, education, economic status, and traditional
influences affect the extent to which individuals engage in governance. This study employs a descriptive survey research design, with data collected using the Achalla Political Participation Checklist (APPC) administered to 500 respondents. The results reveal that voting is the most common form of political participation (92.9%), while economic hardship (82.8%), vote-buying (71.7%), and traditional leadership influence (58.6%) hinder full engagement. The study highlights the
need for economic empowerment programs, voter education initiatives, and stronger electoral reforms to enhance democratic participation. It concludes that addressing economic and political barriers will foster greater civic involvement and inclusive governance in Achalla. The study recommends further research on digital political engagement and electoral reforms to improve democratic processes in rural communities.