Common European Army Essay Example for Free

Common European Army Essay The UK and France have been willing to follow the USA’s example of military force and shown support for the idea of an EU army. Other nations have clearly rejected this approach on the basis of pacifist arguments and because they are reluctant to commit to the high level of military spending this would imply. While the EU does like to see itself as the diplomat of the world and flaunt its achievements with the International Criminal Court (ICC) and the World Trade Organization (WTO), it still ponders the possibility of a middle-of-the-road strategy of militarization and securitization. There is no necessity as regards the creation of European Union Army because member states already cooperate sufficiently with each other. Creating an EU army would prove to be unnecessary because most European states are already members of the North Atlantic Treaty Organization. For several decades NATO has been defending the military interests of Europe. It is hard to see a problem that NATO cannot solve, which the European Defence Force could instead. NATO exists to deal with situations of such magnitude that the nations of Western Europe are likely to adopt a common defence policy. In contrast, the EDF is targeted at smaller geopolitical incidents which would otherwise be ‘beneath’ the notice of NATO. Unfortunately smaller incidents by their nature do not have uniform effects on all EU member-nations, and are therefore unlikely to generate a consensus of policy among EU nations. The EU has as much power as it has, regardless of whether they have a single military or each nation cooperates accordingly with its own forces. A single military may give the appearance of more power, but nothing more unless great policy changes went along with its creation. It can be concluded, therefore, that there is no urgent necessity for creating a common European army at this moment and for now NATO is sufficient for the EU defence policy. Creating a common European Army would not be in accordance with the EU policy and would undermine the sovereignty of member states. Even if we assume that the massive costs of a standing military force can be borne by the EU and ts members, the key barriers to establishing a standing defence force are often political. Creating a European Defence Force de novo would require to decide on several questions, namely the command structure, whether the role should be merely defensive or include peacekeeping, the choice of equipment and supplier, creating a common defence policy, and choosing a language of communication. All of these questions involve political considerations or economic vested interests, all of which are likely to result in ongoing wrangling that will yield an ineffective EDF. The Treaty of Lisbon foresees that Member States can make available civilian and military resources to the Union for the implementation of its Common Security and Defence operations. However, any Member State has the right to oppose such operations and all contributions to them will be always on a voluntary basis. There is little or no will amongst EU governments to increase defence spending to the sort of levels required to make an EU based defence and security credible. Indeed, only the Dutch government has designated a specific part of their defence budget for the ESDP. A group of Member States who are willing and have the necessary capability will be able to undertake disarmament operations, humanitarian and rescue tasks, military advice and peace-keeping tasks. No Member State can be forced to participate in such operations. In conclusion it is reasonable to say that, although the creation of a common European army might bring more unity it will be an unfair act, since the interest of member-nations in the area of defense policy are very divergent. Therefore, in order to preserve sovereignty and financial stability military capabilities in the EU should remain in national hands.

Pakistan Aircraft Carrier Program

Pakistan Aircraft Carrier Program The purpose of this project is to strengthen the capability of Pakistan navy. The strategic management of Pakistan navy has assessed the strength while observing the increasing strength of our foe. To fight an effective warfare the co-ordination of naval aviation with surface and sub surface forces possess prime importance. It is prime responsibility of naval force to protect the sea lines of communication during war scenario. While considering all defensive and offensive capabilities in different situations the decision has been taken by ministry of defense to induct the aircraft carrier in Pakistan navy. The order have been passed to start the construction of carrier and construction should be as early as possible while using own available resources. The aircraft career should able to carry 15 JF-17 thunders, 12 Z-9EC and 7 seeking at a time. The carrier must have anti missile system, torpedo counter measures, anti gun system, communication equipment with surface sub surface and aviation forces. 1.1 Collect requirements Requirement documentation While considering project charter and stockholder register we use different sort of techniques such as prototypes, observation, interviews, decision making techniques etc we have documented different types of requirements which are  as follows: functional requirements The functional requirements of our project are as follows Lab tested material should use throughout the construction Fire fighting system for all kinds of fire: Length 320 m Beam 80 m Draught 25 m 10 no of engines All machinery from German olam company Carrier should carry 15 missile with range of missile 300 miles 17 anti missile with range of missile 100 miles 14 torpedo and 20 counter measure with range of missile 60 miles 1500 tons fuel capacity 4 navigational radars with range from 10 to 150 miles 4 fire control radars range from 10 to 300 miles 3 sonar range of 200 miles Surface, sub surface and above surface communication equipments NON FUNCTIONAL REQUIREMENTS The non functional requirements are as follows 5 engine should be 7000 hp Other 5 engines should be 5000 hp Fire fighting system on ammunition locker and machinery compartments should be automatic Fire fighting system on living space and galley should be manual Fire control radar should be capable to track the stealth objects Navigational radar should operate on 7 different modes ESM should operate in 8 different modes All missile should be active 7 torpedo should be homing 8 torpedo should be guided 1.2 REQUIREMENTS MANAGEMENT PLAN Our purpose is to construct a well equipped and operational aircraft carrier for defensive and offensive actions, to achieve expected performance the basic requirements which we consider are as follows: Good quality material Good auxiliaries Effective weapons Effective sensors Effective radars Aviation facilities Effective fire fighting equipments Effective countermeasures To ensure a good material for construction we should consult with a construction company whose credibility is up to our standards and which have the modern equipment for testing materials. To ensure good supply of electricity we must concern suitable electrical company which must have done this kind of job before and are familiar with their performance. As for auxiliaries concerns we will contact to German Olympus Company because it is reliable company and has been examined many of time before. To ensure the effectiveness of weapons on board ship we will test their capability from any other platform, after completing the testing of all weapon we will let the company for weapon fittings, also after fitting we will once again test the weapons. We will follow same procedure for sensors and radars as well, first checking from others platforms after satisfaction from the capabilities and effectiveness we will allow their fitting. Since the primary purpose of aircraft carrier is to provide air assistance to the surface force, so we must be vigilant about aviation facilities, which include securing facility, fuel facility, platform for maintainers etc. Fire is considered to be the dangerous agent especially on board ships , we will provide effective firefighting equipment for every compartment. And also we ensure the first aid and minor operation facilities in case of emergency. Above mentioned are distinct from each other so maintain and track each requirement we need different which ensure the required effectiveness of their particular task. 2 DEFINE SCOPE 2.1 PROJECT SCOPE STATEMENT Our aim is to build an operational well equipped warship with all aviation facilities (AIRCRAFT CARRIER) . We can achieve it by fulfilling all requirements which facilitate us to accomplish our task effectively. The aircraft career should able to carry 15 JF-17 thunders, 12 Z-9EC and 7 seeking at a time. We will create a platform which will be able to carry our required aircraft with different securing position for each aircraft. The maintenance places should be different according to their type. The carrier must have anti missile system. We will fit 17 anti missiles. The position of anti missile should be different, 5 anti missile on fox,l 5 on quarterdeck, 3 on stbd and 4 on port. The range of each missile should not be less than 100 miles. Torpedo counter measures We will be having 20 torpedo counter measures on different position. the range should not be less than 60 miles. Communication equipment with surface sub surface and aviation forces Role of communication cannot be neglected to fight an effective warfare. We will be having 5 different setups of communication equipment of different companies to communicate with surface, sub surface and air forces. 10 engines We will have total 10 no of engines from German Olympus company among these 5 engines will be of 5000 hp and 5 of 7000 hp. Missile system Carrier will possesses total 17 missiles on different locations. 10 missile should be guided And 7 missiles should be passive. The range of each missile should not be less than 300 miles. Radar system We should have different no of radars for navigational and fire control purpose. We should have 4 navigational radars and 4 fire control radars. Sonar system We will be having 3 sonar on different locations . the range of each sonar should not be less than 200 miles. Firefighting system PROJECT DOCUMENTS UPDATE We will conduct the trials of all equipment and weapons on yearly basis and by reviewing these trials we will make necessary updates by getting information from higher authorities. We will maintain a stack holder register which can be helpful for further progress/improvements. 2.2.1 STAKEHOLDERS REGISTER: STAKE HOLDER REASON French company He will be interested in profit and his publicity so he can affect the project. Chinese company . He will be interested in profit and his publicity so he can affect the project. NHQ Main sponsor will be given by. Please change the project to one you can manage as a project manager.

Misuse of power by health care professionals

Misuse of power by health care professionals This assignment will discuss the potential for professional misuse of power by health care professionals when working with vulnerable group. This assignment will mainly be focusing on age care residents as a vulnerable group and why they are at a potential risk of misuse of power by health care professionals as well as what strategies are put into affect to address the overall situation and to prevent this from happening in the future, as well as outline legislation and professional codes of conduct involved with client care of this group. Age care residents suffer from a range of different illnesses which puts them in a high risk of being vulnerable, abused from people that are providing care for these residents. Elderly abuse is a wide spread concern throughout Australia in particular age care facilities, no one really knows how many elderly residents are abused each year as this form of abuse goes unreported. Elderly residents can be abused by health care professionals that are providing care. There are many forms of abuse which can be intentional (both physically and mentally) or unintentional (lack of knowledge, inexperience or inability to provide good care). According to (agedcarecrisis, 2008) there is physical abuse, emotional abuse, sexual abuse exploitation, abandonment, neglect, emotional and psychological abuse, and financial abuse. These types of abuse towards the elderly vary in reason, as of now there has been little public and professional awareness/knowledge regarding elderly abuse and neglect. More of ten then not victims are hidden from the public view (World Health Organisation 2002). Over the years social attitudes and negative stereotyping of elderly people have led to a lack of knowledge of how the real situation of this problem is. Sometimes the elderly victim may not say anything because they feel ashamed that the abuse is happening, and may also fear retribution from the health care professional that are caring for them. Sometimes symptoms and signs may be over looked and recognized as part of the aging process. There are a number of reasons why elderly residents are neglected or abused in age care facilities by heath care professionals this due to unqualified and insufficient staffing. Often when staff members dont have the proper training then there is a very serious problem in regards to duty of care for these elderly residents which then can lead to neglect and abuse (agedcarecrisis 2008). Nursing home abuse can happen due to these major factors, staff members working longer hours then they should and sometimes are overworked, underpaid and not having enough benefits, staff more often then not feel frustrated with elderly residents that are being hostile and defiant, and staff in a hurry to get home after a long day. Neglect is a form of elderly abuse which can be associated with the failure or refusal to any part of a staff members obligations or duties to a nursing home resident. Neglect and abuse in nursing homes may include the failure to provide basic life necessities which in this case are food, water, clothing, shelter, personal hygiene, medication, comfort, personal safety, and other basic life necessities which is a agreed upon responsibility to providing duty of care to all nursing home resident(agedcarecrisis 2008). The majority of elderly residents want to be cared for by health care professionals that are helpful and treat them with kindness respect and dignity, more often then not the elderly residents are bombarded with excuses of how staff are too busy and are often run off their feet then it is no wonder that elderly residents feel like they are a burden and are quiet reluctant to tell anyone if there is a problem concerning their wellbeing. Health care professionals need to really listen and communicate to the elderly residents so that improvements can be made to ensure that these elderly residents are getting the best care possible. Health care professionals have a legal, moral and ethical obligation to provide duty of care for all elderly residents that are residing in an age care facility (agedcarecrisis 2008). The user rights principle 1997 made under the age care act 1997 includes a charter of residents rights and responsibilities. The charter details the rights and responsibility of all residents including personal, civil, legal and consumer rights. The charter also outlines residents responsibilities in relation to other residents, staff and the residential age care service community as a whole.(Agedcarecrisis 2008) The care standards act 2000 includes requirements that refer in some way to the protection of the elderly in nursing home facilities to gain a thorough insight into legislation that, Governs how nursing home work is preformed. There other legislation that governs the protection of elderly abuse is as follows: human rights act 1998, data protection act 1984, and mental health act 1993-2000 (Pooley P, 2006).According to the (Age care standards and accreditation agency ltd 2010) there are forty-four standards that all age care facilities must abide by at all times. If these standards are not met the accreditation period can be reduced or revoked. The agency then can refer all serious allegations to the Department of health and ageing for further investigation. The department then can take further action if necessary if it finds standards of care, accommodation are not being met by Government subsidized age care homes or also by approved providers (Department of health and ageing, agedca re Australia 2007). The first three of the four accreditation standards are, continuous improvement- were the organization actively pursues improvement, regulatory compliance- the organizations management has systems in place to identify and ensure compliance with all relevant legislation, regulatory requirements, professional standards and guidelines, education and staff development management and staff have appropriate knowledge and skills to perform their roles effectively. These standards are intentional to enhance the quality of performance under all accreditation standards; it provides opportunities for improvements in all aspects of service delivery and is essential of overall quality (department of health and aging 2010) According to the (Department of health and aging 2010) The Aged Care Education and Training Incentive (ACETI) program will provide incentive payments to eligible aged care workers who undertake specified education and training programs. In 2010-11 budget, the Australian government provided $59.9 million over four years for a national incentive program that will provide payments to eligible aged care workers who undertake further studies to enhance their career as a personal care worker, an enrolled nurse or a registered nurse. This Australian Government (Department of health and aging 2010) programs supporting individuals in the Aged Care Workforce, The Support for Aged Care Training (SACT) Program funds aged care workers training, associated travel and accommodation costs and backfilling of staff attending training in smaller aged care homes in rural and remote locations of Australia. A pioneering trial that allows workers to gain NVQ in record time has reported excellent results. Instead of the twelve month period that was allocated, care workers could now gain their NVQ within a month. The staffs of BUPA care homes were among those taking part, and according to the results the new more intensive program has more to offer the care sectors. In addition to high levels of learner satisfaction some ninety-four percent of all care workers who took part completed their training successfully, a figure which compares very favorably with the industry average rate of just sixty-seven percent (Pooley, P, 2006). The intensive course covered Training in areas such as health, care and hygiene as well as providing instruction on a range of practical task such as moving and handling. Following the success of this training the Government plans to re-launch the National Employer Training Scheme, later this year under the banner Train to gain. This form of training has been welcomed by experts. This is more an effective way of learning and more time is spent with their tutor then in the past said Trina Mumby of the National Employer Service. The results speak for themselves under this new program, care assistants are far more likely to successfully complete qualifications and retain what they have learnt. Mark walker, health safety and training manager for BUPA said the dedication of our people is the most important factor in delivering high quality care tailored to our residents individual needs, thats why we invest heavily in training and development (Pooley, P, 2006). still throughout the care industry as a whole, training and skills has been something of a problem area, with many employers citing the many difficulties involved in recruiting and retaining good quality, well trained staff. If new initiatives such as the intensive one month NVQ can be made to be successful on a larger scale there is potential for multiple benefits for all involved in the sector. Employers can also benefit who are well trained and motivated as well as likely to remain in their jobs thus relieving the recruitment problems experienced by many care home managers (Pooley, P, 2006), However perhaps the most vital difference is that the patients themselves enjoy being looked after by staff that are skilled enough to provide them with high standards of care in their choice of home. While the government focusing increasingly on improving standards, the new program looks like a good thing for all concerned. In conclusion this assignment has tried to hopefully explain how health care professionals misuse of power can affect then people that they are looking after and in this case it happens to be the elderly residents in age care facilities that suffer. All health care professionals need to understand and respect residents /clients rights. Being in a position that gives this kind of power over other people can not be taken too lightly, however in some cases this is what exactly happens. There are legislations that govern the protection of elderly abuse, human rights act 1998, data protection act 1984, and mental health act 1993-2000. The charter of residents rights under the age care act of 1997 outlines the rights and responsibilities of all residents which include their civil, legal and consumer, rights and a further description of the charter of residents rights can be seen on the Department of health and aging website. All age care facilities can be accredited by the age care standar ds and accreditation agency for up to three years. More ongoing workplace training and in-services are need within the age care facilities to enable health care professionals to gain valuable knowledge and skills which will then lead to better health care service delivery. Residents in age care facilities dont want to feel like they are a burden to the health care professionals that are caring for them instead they want to feel like they can talk to someone when there is a problem. Health care professionals have a duty of care and a huge responsibility to look after and protect residents form any forms of abuse it is a legal ethical and moral obligation that has been entrusted to all who work as health care professional. Any form of abuse is a breach of personal, civil, legal, and consumer rights according to the charter of residents rights. Abuse and neglect is the failure to provide basic life necessities which includes food, water, clothing, shelter, personal hygiene, medications, comfort, personal safety, and other life necessiti es which is agreed upon responsibility by health care professionals ensuring duty of care is provide to all nursing home residents . There are a number of reasons of why age care residents are abused, staff working longer hours, being overworked, underpaid, not enough benefits, feeling frustrated towards aggressive residents, and in a hurry to get home after a long day. There are number of reasons why residents are often abused but the most common ones are the lack of understanding and knowledge, unqualified, insufficient staffing or staff not properly trained this is when problems can and will occur. The elderly are still human-being that have wants and needs like the rest of the population and would like to fit in with the rest of society just like everyone else instead of being isolated and forgotten.

Essay --

The Flea: Rhetoric and Poetry Mingling In John Donne’s poem, â€Å"The Flea†, Donne uses the conceit of the flea to contrast the insignificant size of the flea and the incredibly significant metaphor attached to the flea. The speaker of the poem is talking to a woman, trying to convince her into having sex with him outside of marriage. This poem can be broken into three stanzas, of nine lines each, utilizes the image of the flea to convey three main ideas: the first as a vessel where their essence mingles, second as the institution of marriage, and finally as an insignificant representation of honor which would have no effect on them. Donne’s hyperbolic use of the flea extends through the poem as a metaphysical conceit to convey a logical argument out of something seemingly unrelated to the situation at hand. The speaker starts his argument by first mentioning that the woman has denied the speaker something. However, it is initially unclear what was denied, all that is known is that by taking note of â€Å"†¦this flea, and mark in this,/How little that which [she] deniest [him] is†¦Ã¢â‚¬ , thus paralleling how the flea, just like whatever she denies him, is inconsequential (Donne lines 1-2). This idea of insignificant things meaning much more in the grand scheme of things becomes an underlying thread, which is sewn throughout the poem. The speaker then notes how â€Å"†¦in this flea [their] two bloods mingled be†¦Ã¢â‚¬ , alluding to an erotic mingling of their blood (Donne line 4). This symbolizes the very essence of these two intertwining and becoming one in a single vessel. The flea is a vessel that symbolizes union, in this case the physical union between the speaker and the woman through sexual intercourse and the exchange of bodily fluids. It is impo... ... mean nothing in the end. Essentially his argument boils down to proving that sex with the speaker would not be shameful or sinful, and that all her fears are unfounded. Donne uses the flea throughout his poem as an essential link between sexual conquest and union. The flea transcends its initial existence as an irritating bug and become an existence essential to their union. It is through this representation of the flea, which allows Donne to draw the reader into an argument of carnal desire trumping propriety. The flea is essential to this argument, without which there is nothing grounding the obvious leaps of logic made by the speaker and Donne. The conceit is a popular literary device Donne uses in his poetry, and in this particular case he uses it masterfully throughout the entire poem to create a love poem that straddles the line between poetry and rhetoric.

Process Essay - How to Win an Argument :: Expository Process Essays

Process Essay - How to Win an Argument To win an argument one must keep in mind the following factors: Is the argument worth fighting? Do you have the proper background to win the argument? Who is your opponent? And finally, do I have the proper argumentative behavior. Before getting involved in an argument, you must decide whether or not it is even worth fighting. Does the subject at hand have any interest to you, does it make a difference if you win or lose. An argument about Jackie Gleson's weight at death, or the amount of torque output in a 1976 Ford Pinto, probably doesn't make much difference to anyone and isn't very interesting. Not getting involved is probably the best way to go. However if the argument will decide who gets the best parking spot at school, or whether you have one week or one month to write an essay, you may want to consider getting into the dispute. If fighting arguments is just an â€Å"ego boost† or hobby, then disregard the above. The next item to take into consideration is your background on the topic. You should never enter an argument you have no information about, because it will only end in â€Å"your mother is a .....† insults. In a factual argument, it is helpful if the truth is on your side, but as we've learned from our politicians, it is not necessary. However, if the truth does eventually get out you may end up looking like a fool. In a multi-sided argument, an argument which is not dealing in absolute truths, but rather different opinions, it is preferable to believe in the side you for which you are arguing, but isn't necessary if your background is strong enough. In simpler terms, don't get into an argument you know â€Å"nothin† about. It is important to know with whom you are arguing. If you are in a relationship (guy - girl), and you are the guy, give up now you can't win. The laws of nature are against you. If you are the girl in the relationship, you don't need advise. It doesn't matter if you are right or wrong you've won. Just act upset or let out a few tears and he'll crumble. However if you are involved in a same sex, or non relationship bound, argument the game plan is much different. You must have background information, as discussed earlier, as well as a knowledge of your opponent. If he has no insight into the subject and you do, then the upper hand is yours.

Assignment Questions

FEDERAL TAXATION 307__________________________________ Week 2 – Chapter 4 Homework: student’s name #20. Brenda loaned her son Bart $250,000 to purchase a new home. Brenda did not charge interest on the loan. Brenda was required to recognize imputed interest income and Bart had imputed home mortgage interest expense that he deducted as an itemized deduction. Would Brenda’s and Bart’s combined total income taxes likely increase or decrease as a result of the imputed interest? #23. On July 1, 1998, when Betty was 65 years old, she purchased an annuity contract for $108,000.The annuity was to pay Betty $9,000 on June 30 each year for the remainder of her life. Betty died on March 31, 2011. What are the effects of the annuity on Betty’s gross income and taxable income for 2011? #31. Al is a medical doctor who conducts his practice as a sole proprietor. During 2011, he received cash of $280,000 for medical services. Of the amount collected, $40,000 was fo r services provided in 2010. At the end of 2011, Al had accounts receivable of $60,000, all for services rendered in 2011.In addition, at the end of the year, Al received $12,000 as an advance payment from a health maintenance organization (HMO) for services to be rendered in 2012. Compute Al’s gross income for 2011† a)Using the cash basis of accounting. b)Using the accrual basis of accounting. c)Advise Al on which method of accounting he should use. #34. Color Paint Shop, Inc. (459 Ellis Avenue, Harrisburg, PA 17111), is an accrual basis taxpayer that paints automobiles. During the year, the company painted Samuel’s car and was to receive a $1,000 payment from his insurance company.Samuel was not satisfied with the work, however, and the insurance company refused to pay. In December 2011, Color and Samuel agreed that Color would receive $800 for the work, subject to final approval by the insurance company. In the past, Color had come to terms with customers only to have the insurance company negotiate an even lesser amount. In May 2012, the insurance company reviewed the claim and paid the $800 to Color. An IRS agent thinks that Color, as an accrual basis taxpayer, should report $1,000 of income in 2011, when the work was done, and then deduct a $200 loss in 2012.Prepare a memo to Susan Apple, a tax partner for whom you are working, with the recommended treatment for the disputed income. #36. Marlene, a cash basis taxpayer, invests in Series EE U. S. Government savings bonds and bank certificates of deposit (CDs). Determine the tax consequences of the following on her 2011 gross income. a)On July 1, 2011, she purchased a CD for $10,000. The CD matures on June 30, 2013, and will pay $10. 816, thus yielding a 4% annual return. b)On December 31, 2011, she cashed in a CD and received $11,025. She purchased the CD on January 1, 2010 and the yield to maturity was 5%. )On September 30, 2011, she cashed in Series EE bonds for $10,000. She purchase d the bonds in 2011 for $7,025. The yield to maturity on the bonds was 4. 5%. #38. Freda is a cash basis taxpayer. In 2011, she negotiated her salary for 2012. Her employer offered to pay her a total of $250,000 for the year. Freda countered that she would accept $10,000 each month for the 12 months in 2012, and the remaining $130,000 in January 2013. The employer accepted Freda’s terms for 2012 and 2013. a)Did Freda actually or constructively receive $250,000 in 2012? b)What could explain Freda’s willingness to spread her salary over a longer period of time? 42. Fran, Gary, and Heidi each have a one-third interest in the capital and profits of the FGH Partnership. Each partner had a capital account of $50,000 at the beginning of the tax year. The partnership profits for the tax year were $240,000. Changes in their capital accounts during the tax year were as follows: Fran Gary Heidi Total Beginning balance$50,000$50,000$50,000$150,000 Withdrawals(25,000)(35,000)(10,00 0)( 70,000) Additional contributions -0- -0- 5,000 5,000 Allocation of profits 80,000 80,000 80,000 240,000 Ending balance $105,000 $95,000 $125,000$325,000In arriving at the $240,000 of partnership profits, the partnership deducted $1,800 ($600 for each partner) in premiums paid for group term life insurance on the partners. Fran and Gary are 39 years old, and Heidi is 35 years old. Other employees are also eligible for group term life insurance equal to their annual salary. These premiums of $10,000 have been deducted in calculating the partnership profits of $240,000. Computer each partner’s gross income from the partnership for last year. #49. On June 30, 2011, Ridge borrowed $62,000 from his employer. On July 1, 2011, Ridge used the money as follows:Interest-free loan to Ridge’s controlled corporation (operated by Ridge on a part-time basis)$31,000 Interest-free loan to Tab (Ridge’s son) 11,000 National Bank of Grundy 5% CD ($14,700 due at maturity, June 30 , 2012) 14,000 National Bank of Grundy 5. 5% CD ($6,678 due at maturity, June 30, 2012) 6,000 $62,000 Ridge’s employer did not charge him interest. The applicable Federal rate was 5% throughout the relevant period. Tab had investment income of $800 for the year, and he used the loan proceeds to pay medical school tuition. There were no other outstanding loans between Ridge and Tab.What are the effects of the preceding transactions on Ridge’s taxable income for 2011? #51. Vito is the sole shareholder of Vito, Inc. He is also employed by the corporation. On June 30, 2011, Vito borrowed $8,000 from Vito, Inc. , and on July 1, 2012, he borrowed an additional $4,000. Both loans were due on demand. No interest was charged on the loans, and the Federal rate was 8% for all relevant dates. Vito used the money to purchase a boat, and he had $1,100 of investment income. Determine the tax consequences to Vito and Vito, Inc. in each of the following situations: )The loans are consi dered employer-employee loans. b)The loans are considered corporation-shareholder loans #52. Tess retires after 30 years of service with her employer. She is 66 years old and has contributed $37,800 to her employer’s qualified pension fund. She elects to receive her retirement benefits as an annuity of $3,000 per month for the remainder of her life. a)Assume that Tess retires in June 2011 and collects six annuity payments this year. What is her gross income from the annuity payments in the first year? b)Assume that Tess lives 30 years after retiring.What is her gross income from the annuity payments in the twenty-ninth year? c)Assume that Tess dies after collecting 180 payments. She collected six payments in the year of her death. What are Tess’s gross income and deductions from the annuity contract in the year of her death? FEDERAL TAXATION 307__________________________________ – Chapter 5 Homework: #7. Lime Finance Company requires its customers to purchase a credit life insurance policy associated with the loans it makes. Lime is the beneficiary of the policy to the extent of the remaining balance on the loan at the time of the customer’s death.In 2010, Lime wrote off as uncollectible a $5,000 account receivable from Wally, which included $1,500 of accrued interest. When Wally died in 2011, the life insurance policy was still in force, and Lime received $3,500. Is the $3,500 of life insurance proceeds received by Lime included in its gross income? #13. Melba’s employer provides a flexible spending plan for medical and dental expenses not covered by insurance. Melba contributed $1,500 during 2011, but by the end of December 2011, she still had $300 remaining in the account.Melba intended to get new eyeglasses, but was too busy during the holiday season. Is Melba required to forfeit the balance in her flexible spending account? #23. In 2011, Montgomery County experienced a budget surplus. The County is considering using a po rtion of the surplus to rebate part of the real estate taxes paid by county real estate owners. What would be the income tax consequences to the real estate owners of receiving the rebate in 2012? #25. Molly is a cash basis taxpayer. In 2011, she earned only $6,500, which was less than the standard deduction and personal exemption.In January 2012, Molly’s employer determined that he had miscalculated her December 2011 bonus and that she should have received an additional $1,000 of compensation in 2011. The employer paid Molly the $1,000 in 2012. If Molly had received the $1,000 in 2011, it would not have resulted in any tax liability because her gross income would still have been less than her standard deduction and personal exemption. In 2012, Molly had over $30,000 in taxable income. Does the tax benefit rule apply to Molly’s situation? Explain. #28. Ed, an employee of the Natural Color Company, suffered from a rare disease that was very expensive to treat.The local media ran several stories about Ed's problems, and the family received more than $10,000 in gifts from individuals to help pay the medical bills. Ed’s employer provided hospital and medical insurance for its employees, but the policy did not cover Ed’s illness. When it became apparent that Ed could not pay all of his medical expenses, the hospital canceled the $25,000 Ed owed at the time of his death. After Ed’s death, his former employer paid Ed’s widow $12,000 in â€Å"her time of need. † Ed’s widow also collected $50,000 on a group term life insurance policy paid for by Ed’s employer. What are Ed’s and his wife’s gross income? 31. What is the taxpayer’s gross income in each of the following situations? a)Darrin received a salary of $50,000 in 2011 from his employer, Green Construction Associates, Inc. In July 2011, Green gave each employee $2,500 as a bonus for exceeding the monthly sales goals. b)Megan receive d $10,000 from her employer to help her pay the college expenses of her daughter. c)Blake received $15,000 from his deceased wife’s employer in â€Å"recognition of her 30 years of faithful service to the company. † d)Clint collected $50,000 as the beneficiary of a group term life insurance policy for which his deceased wife’s employer had paid the premiums. 33. Ray and Carin are partners in an accounting firm. The partners have entered into an arm’s length agreement requiring Ray to purchase Carin’s partnership interest from Carin’s estate if she dies before Ray. The price is set at 120% of the book value of Carin’s partnership interest at the time of her death. Ray purchased an insurance policy on Carin’s life to fund this agreement. After Ray had paid $45,000 in premiums, Carin was killed in an automobile accident, and Ray collected $800,000 of life insurance proceeds. Ray used the life insurance proceeds to purchase Carinâ €™s partnership interest. )What amount should Ray include in his gross income from receiving the life insurance proceeds? b)The insurance company paid Ray $16,000 interest on the life insurance proceeds during the period Carin’s estate was in administration. During this period, Ray had left the insurance proceeds with the insurance company. Is this interest taxable? c)When Ray paid $800,000 for Carin’s partnership interest, priced as specified in the agreement, the fair market value of Carin’s interest was $1 million. How much should Ray include in his gross income from this bargain purchase? #36.Leigh sued an overzealous bill collector and received the following settlement: Damage to her automobile the collector attempted to repossess$ 3,300 Physical damage to her arm caused by the collector 15,000 Loss of income while her arm was healing 6,000 Punitive damages 80,000 a)What effect does the settlement have on Leigh’s gross income? b)Assume Leigh also collected $25,000 of damages for slander to her personal reputation caused by the bill collector misrepresenting the facts to Leigh’s employer and other creditors. Is this $25,000 included in Leigh’s gross income? #39.The UVW Union and HON Corporation are negotiating contract terms. Assume the union members are in the 28% marginal tax bracket and all benefits are provided on a nondiscriminatory basis. Write a letter to the UVW Union members explaining the tax consequences of the options discussed below. The union’s address is 905 Spruce Street, Washington, DC 20227. a)The company would impose a $100 deductible on medical insurance benefits. Most employees incur more than $100 each year in medical expenses. b)Employees would get an additional paid holiday with the same annual income (the same pay but less work). )An employee who did not need health insurance (because the employer’s spouse works and receives family coverage) would be allowed to receive the cash value of the coverage. #52. Tonya, who lives in Virginia, inherited a $10,000 State of Virginia bond in 2011. Her marginal Federal tax rate is 35%, and her marginal state tax rate is 5%. The Virginia bond pays 4% interest, which is not subject to Virginia income tax. She can purchase a corporate bond of comparable risk that will yield 6% or a U. S. government bond that pays 5. 6% interest.Tonya does not itemize her deductions. Which investment will provide the greatest after-tax yield? Chapter 6 Homework #7 Nanette is a third-grade teacher. Potential deductions are charitable contributions of $520, personal property taxes on her car of $225, and various supplies purchased for use in her classroom of $225 (none reimbursed by her school). How will these items affect Nanette’s income tax return? #11 Mary Kate owns a building that she leases to an individual who operates a grocery store. Rent income is $10,000 and rental expenses are $6,000.On what Form 1040 schedule or sch edules are the income and expenses reported? #20 Gordon anticipates that being positively perceived by the individual who is elected mayor will be beneficial for his business. Therefore, he contributes to the campaigns of both the Democratic and the Republican candidates. The Republican candidate is elected mayor. Can Gordon deduct any of the political contributions he made? #25 Are there any circumstances under which taxpayers can rent their personal residence and not be required to report the rent income received?Does this have an effect on the deductions allowed? #37 This has not been a good year for Betsy. During the year, she had losses from the following sales: Personal use sailboat$ 6,000 Personal residence$30,000 Rental house$12,000 Orange, Inc. stock$ 4,000 City of James bonds$ 2,000 a)What is the amount of Betsy’s deductible losses b) Classify the deductible losses as deductions for or from AGI #45 Vermillion, Inc. , a publicly held corporation (not a TARP recipient ), pays the following salaries to its executives: Retirement Plan SalaryBonus ContributionCEO$2,000,000$100,000 $80,000 Executive vice president 1,800,000 90,000 72,000 Treasurer 1,600,000 -0- 64,000 Marketing vice president 1,500,000 75,000 60,000 Operations vice president 1,400,000 70,000 56,000 Distribution vice president 1,200,000 60,000 48,000 Research vice president 1,100,000 -0- 44,000 Controller 800,000 -0- 32,000 Vermillion normally does not pay bonuses, but after reviewing the results of operations for the year, the board of directors decided to pay a 5% bonus to selected executives.What is the amount of these payments hat =Vermillion may deduct? #47 Terry traveled to a neighboring state to investigate the purchase of two hardware stores. His expenses included travel, legal, accounting, and miscellaneous expenses. The total was $52,000. He incurred the expenses in June and July 2011. Under the following circumstances, what can Terry deduct in 2011? a)Terry was in the hardw are store business and did not acquire the two hardware stores. b)Terry was in the hardware store business and acquired the two hardware stores and began operating them on October 1, 2011. )Terry did not acquire the two hardware stores and was not in the hardware store business. d)Terry acquired the two hardware stores, but was not in the hardware store business when he acquired them. Operations began on October 1, 2011. #58 The Robin Corporation is owned as follows: Isabelle26% Peter, Isabelle’s husband19% Sonya, Isabelle’s mother15% Reggie, Isabelle’s father25% Quinn, an unrelated party15% Robin is on the accrual basis, and Isabelle and Peter are on the cash basis. Isabelle and Peter each loaned the Robin Corporation $40,000 out of their separate funds.On December 31, 2011, Robin accrued interest at 7% on both loans. The interest was paid on February 4, 2012. What is the tax treatment of this interest expense/income to Isabelle, Peter, and Robin? #59 For each of the following independent transactions, calculate the recognized gain or loss to the seller and the adjusted basis to the buyer. a)Bonnie sells Parchment, Inc. stock (adjusted basis $17,000) to Phillip, her brother, for its fair market value of $12,000 b)Amos sells land (adjusted basis $85,000) to his nephew, Boyd, for its fair market value of $70,000. c)Susan sells a tax-exempt bond (adjusted basis $20,000) to her holly owned corporation for its fair market value of $19,000 d)Ron sells a business truck (adjusted basis $20,000) that he uses in his sole proprietorship to his cousin, Agnes, for its fair market value of $18,500. e)Martha sells her partnership interest (adjusted basis $175,000) in Pearl Partnership to her adult daughter, Kim, for $220,000. #61 Lee incurred the following expenses in the current tax year. Indicate, in the spaces provided, whether each expenditure is deductible for AGI, from AGI, or not deductible. DeductibleNot Expenses Item For AGI From AGI Deductible a) Lee’s personal medical expenses. ______ ______________ b) Lee’s dependent daughter’s medical expenses _______ ______________ c) Real estate taxes on Lee’s rental property _______ ______________ d) Real estate taxes on Lee’s personal residence _______ ______________ e) Real estate taxes on daughter’s personal residence _______ ______________ f) Lee’s state income taxes _______ ______________ g) Interest on Lee’s rental property mortgage _______ ______________ h) Interest on Lee’s personal residence mortgage _______ ______________ i) Interest on daughter’s personal residence mortgage _______ ______________ j) Interest on Lee’s business loans. _______ ______________ k) Lee’s charitable contributions. ______ ______________ l) Depreciation on Lee’s rental property _______ ______________ m) Depreciation on auto used in Lee’s business _______ ______________ n) Depreciation on Lee’s personal use auto _______ ______________ o) Depreciation on daughter’s personal use auto _______ ______________ Chapter 7 Homework: student’s name #7Many years ago, Jack purchased 400 shares of Canary stock. During the current year, the stock became worthless. It was determined that the company â€Å"went under† because several corporate officers embezzled a large amount of company funds. Identify the relevant tax issues for Jack. #22Green Corporation made extensive modifications to a portion of a building so that it could be used to conduct product research. Discuss whether the modification costs would qualify as research and experimental expenditures. #29Monty loaned his friend Ned $20,000 three years ago.Ned signed a note and made payments on the loan. Last year, when the remaining balance was $11,000, Ned filed for bankruptcy and notified Monty that he would be unable to pay the balance on the loan. Monty treated the $11,000 as a nonbusiness bad debt. Last y ear Monty had no capital gains and taxable income of $12,000. During the current year, Ned paid Monty $5,000 in satisfaction of the debt. Determine Monty’s tax treatment for the $5,000 received in the current year. #32Mary, a single taxpayer, purchased 10,000 shares of  §1244 stock several years ago at a cost of $20 per share. In November of the current year, Mary received an offer to sell the stock for $12 per share.She has the option of either selling all of the stock now or selling half of the stock now and half of the stock in January of next year. Mary will receive a salary of $80,000 for the current year and $90,000 next year. Mary will have long-term capital gains of $8,000 for the current year and $10,000 next year. If Mary’s goal is to minimize her AGI for the two years, determine whether she should sell all of her stock this year or half of her stock this year and half next year. #35Heather owns a two-story building. The building is used 60% for business us e and 40% for personal use. During 2011, a fire caused major damage to the building and its contents. Heather purchased the building for $800,000 and has taken depreciation of $150,000 on the business portion.At the time of the fire, the building had a fair market value of $900,000. Immediately after the fire, the fair market value was $200,000. The insurance recovery on the building was $600,000. The contents of the building were insured for any loss at fair market value. The business assets had an adjusted basis of $220,000 and a fair market value of $175,000. These assets were totally destroyed. The personal use assets had an adjusted basis of $50,000 and a fair market value of $65,000. These assets were also totally destroyed. If Heather’s AGI is $100,000 before considering the effects of the fire, determine her itemized deduction as a result of the fire. Also determine Heather’s AGI.

Ethno Religious Crisis in Nigeria: Causes and Remedy.

ETHNO RELIGIOUS CRISIS IN NIGERIA: CAUSES AND REMEDY. BY MUHAMMAD GAMBO ISGOGO HASSAN ADAMU MAKUKU UMAR HAMIDU ALIYU ABSTRACT Introduction Nigeria is no doubt a populous nation of over 88 million (1991 population census) but as at now Nigeria’s population is estimated to be above 120 million people of diverse ethnic groups and many religions. Its people are differently distributed in the 36 states that made up the nation. In addition to this, the nation is blessed with many economic potentialities which help in the movement of the various peoples through the process of economic inter-dependence. Though abounds with human and natural resources, the country has since independence witnessed a number of inter and intra ethnic and religious crisis which continue to be an impediment to its overall development. The causes of conflicts between and within ethnic and religious groups could be seen in a number of factors, such as ways of propagating the religions, mistrust and suspicion between the followers of the various religious and ethnic groups, selfishness ignorance and intolerance amongst the two groups. References are made in the holy books, such as the Glorious Qu’ran and the Holy Bible on their teachings showing how if fully adhered to, the nation will be in peace. In this respect, the prevailing crisis might not be un- connected with the deviation of the teachings of these religions by their followers. In the paper, causes of these crises are discussed and some suggestions are provided which if properly implemented will serve as remedies to both ethnic and religious crisis in the nation. Ethnic Crisis In Nigeria. In the words of Eleazu â€Å"the people of Nigeria are many and varied†1. Actually, a nation with a population of over 120 million people now and about 391 different ethnic groups2 with divergent socio-political, economic, cultural and religious backgrounds could be termed a nation of many and varied peoples. With this heterogametic nature. Nigeria has thus, become a melting pot where social conflicts and especially of ethnic nature are bound to occur. Causes of ethnic crisis in Nigeria are many comprising of both long and short term factors. There had been in the past for example, serious inter-ethnic rivalry to secure slaves for both domestic use and trans-Atlantic slave trade and secondly, there were wars of expanding the territories of the various states, kingdoms and empires that made up what is today Nigeria. These wars were the predominant activities of the various ethnic groups which became a factor of bitter relationship amongst them in the past. This situation of enmity between the various ethnic groups was according to Ryder From the 18th century onwards when the slave trade supplied weapons that made these conflicts more destructive. Internally, a sharpening of divisions within societies is well attested3. These wars caused serious insecurity so that many old towns were relocated in mountainous areas or mass defensive walls were constructed to avoid the intrusion of enemies. It is worth noting that these earlier conflicts were sponsored by the European slavers. In this way one could say, the seed for such conflicts was planted right in the period before colonial rule. Slave trade on its own was an inhuman act and therefore a terrorist act. In the colonial period, the colonial system of dividing what is today Nigeria into three administrative units had contributed greatly in shaping the present day relationship of suspicion, fear and mistrust among the divergent ethnic groups in the country. The administrative units were:-Lagos colony, Southern Protectorate and Northern protectorate, in this arrangement, the north was excluded from the central administration. This exclusion was to later have a serious implication on the relationship between the people of the north and those of the South, (East and West). The implication became more pronounced when in 1914, the three administrative units were amalgamated. This action was marked by mutual suspicion and sometimes open conflict between the diversed ethnic groups. One could say at this juncture that, this suspicion and fear still shapes the relationship between the peoples of these various corners of the country. This is also the genesis of the subsequent crisis of ethnic nature in Nigeria. Today, Nigerians feel insecure in the regions other than their own. The sectional feeling further manifests itself clearly in the unhealthy competition in all aspects of the government between the peoples of the North, West and East. Tensions between these peoples become more and more intensified with each trying to protect its sectional interest. On this note, Awolowo, cited in Ekeh, P. P. and Osaghae, E. E. eds blamed the British: For dividing the North from the South so thoroughly and effectively that the two were divergently and almost irreconcilably oriented4 With Federalism which was instituted to primarily to avoid one ethnic group dominating others and also protecting the interests of the minorities, the nation was once again split into regions, each with its autonomous power. In this political arrangement also, it was observed that: The colonial administrators have passed on to the Nigerian wards the prejudices which had enabled them think and act in the belief that this informal federation was a marriage of convenience between incompatibles 5. With this impression in the minds of Nigerian peoples, it becomes very difficult for them to work harmoniously together without such tribal conflicts. Each of the tribes of the country today works only for the interest of its people and not the nation, thus in these blind competitions of each trying to dominate the other, conflicts of ethnic nature always occur. Clear testimony to this was that the political parties of the first Republic were regionally organized; Northern Peoples’ Congress (NPC), was for the North, Action Group (AG) was for the West (Yoruba) while National Council of Nigerian Citizens (NCNC) was for the East (Igbo). Equally the major parties of the second republic were only the reincarnation of those of the first republic, National Party of Nigeria (NPN) for example replicated the NPC, United Party of Nigeria (UPN) was the AG incarnate while the National Peoples Party (NPP) replicated the NCNC. Each of these worked tirelessly to protect the interest of its geopolitical zone, and in so doing, conflicts occur. A case to mention here was the coup and counter coup of January and July 1966 which came about as a result of the heedless pride, greed, selfishness and shortcomings of the members of these three regions. The wound inflicted by the Nigerian civil war did not heal properly as there are still moves for secession in the country. Minority issues in Nigeria are also seen as one important phenomenon which causes ethnic conflicts in the country. These minority tribes were once neglected in the socio-political and economic affairs of the country. Nigeria was seen and regarded as the home of only three tribes; Hausa/Fulani, Igbo and Yoruba. But later even Arthur Richard cited in Ekeh, P. P and Osaghae, E. E confirmed that: It is only accident of British suzerainty which has made Nigeria one country or one nation socially, economically and even politically, there are deep differences between the major ethnic groups. They do not speak the same language and they have highly divergent customs and ways of life and they represent stages of culture. 6 From the 1950s till date, the reality of Nigerian problem started to unfold. Many minority ethnic groups began to feature in the sharp competitions in the entire aspects of government. This is done through the formation of their own political parties and associations in order to out do the activities of major ethnic groups whom they regard and see as threats to their economic and political aspirations. This suspicion and fear by the minority tribes over the major tribes remain a prominent feature in the Nigerian socio-political and economic activities and have in no small measure helped in intensifying ethnic crisis in the country. The desire to harness and utilize the God given economic potentials distributed in all parts of the country made the movements and permanent settlement of different tribes in different regions of the country inevitable. Socio-political and economic relations that follow, crisis of leadership result in serious clashes between many tribes. In 2002 for example, there was a serious conflict between the Yoruba and Hausa over the leadership of a cattle market in Bodija, Ibadan and in Jos, the conflict is still on between the Hausa and some tribes over who has the legal right of chieftaincy. Cases of this nature are numerous and too many to be mentioned here. One can also still see the traces of the British administration in Nigeria on the issue of sectionalism. It is worth mentioning that after forty four (44) years of independence and despite several calls for national unity, associations of purely tribal interest are established in the country. In the West, there is the Ooduwa Peoples’ Congress (OPC) for purely Yoruba people, in the East, there is the Ohaneze (Ndi Igbo) purely for Igbo people, while in the North, there is Arewa Consultative Forum for the northern peoples. It should be noted that all these associations have been established to directly and openly protect the interests of their respective peoples. Where their interests clash, it results to conflicts. Many ethnic crises in Nigeria are as a result of the activities of these associations. It is very disheartening to add that these tribal associations and other purely tribally motivated movements are directly supported and sponsored by top serving and retired government personalities. These supports only help in fueling crisis of ethnic nature in the country. Worst still, is that security and law enforcement agents always take sides when performing any national assignment of peace keeping. These agents openly support their people even if they are the offenders. This issue is no doubt causing further ethnic crisis and even escalating the existing ones. One cannot also delink this problem of ethnic crisis with the activities of the â€Å"area boys† who emerge suddenly as the result of the growing unemployment in the country. These groups of unemployed, misguided, disgruntled and unpatriotic teenagers unnecessarily cause commotions and misunderstanding under the pretext of tribal issues to enable them loot and steal private and public property. Area boyism is therefore a force to reckon with in causing tribal conflicts in the country. But it is worth mentioning here that some of the activities of these area boys are mostly engineered and sponsored by the selfish, greedy and unpatriotic politicians who by all means and at all cost wan to win election or cause unnecessary commotions. Under the pretext of tribalism, they therefore incite such crises in the country. Wrong and exaggerated information by the press and the media houses sometimes form the background for tribal conflicts in the country. Such exaggerated news will only spark up some ethnic groups to avenge on some innocent victims. Almizan of 16th Zulkida 1420 for example reported that over 2000 Hausa people were killed by the Igbo in the East to avenge the killings of Igbo in Kaduna7. The Igbo took this action because the nation was erroneously informed of the Kaduna crisis by the Today Newspaper of 21/2/2000. ollowing this, other major towns in the country started brewing with tension. No one can quantify the extent of damages caused by these ethnic crises in Nigeria. Hundreds of thousands of lives were lost leaving behind them so many orphans and widows, many were maimed and wounded, private and public property worth millions of naira were damaged. Also the tribes of Nigeria are left in a terrible sta te of perpetual psychological insecurity and fear especially those settling in a region other than their own. In this way, the spirit of national cohesion which is the bedrock of peace and stability still remain a dream, Nigerians therefore remain in either cold war or open war with one another. Religious Crisis In Nigeria (Causes) The causes of religious crisis in Nigeria seem to have been an event that occurs as a surprise to all concerned citizens of the nation. The crisis are mostly centered on religion though with some hidden motives. Religion which is often used as cover up is considered as one of the major causes of the crisis in Nigeria. Definition of Religion. Religion according to the Oxford Dictionary is defined as â€Å"one of the systems of faith that are based on the belief in the existence of a particular God or gods: Jewish religion, Christian Religion, Islamic religion and other world religions8. It is also defined as, a particular interest or influence that is very important in one’s life 9. Christianity is the belief in Christ, the man that Christians believe is the son of God and on those teachings the Christian religion is based. The prayer book 1998 states: the Christian faith is based on the belief in one God summarized in what is popularly known as Nicene Creed thus reads: We believe in one God, the father, the Almighty, maker of heaven and earth, of all that is seen and unseen. We believe in one Lord, Jesus Christ, God from God, light from light, true God from true God, begotten not made, of one being with the father, through him all things were made. For us men and for our salvation he came down from heaven by the power of the Holy Spirit he became incarnate of the Virgin Mary and was made man†¦. 0 Islam as a religion is an Arabic word and connotes submission, surrender and obedience to the laws of Allah. Islam is to enter into peace and Muslim is one who makes his peace wit Allah and man’s peace wit Allah implies complete submission to his will and peace wit man is not only to refrain from evil, injury to another man but also o do good to him. Christianity and Islam as religions of peace pre ach peace and co existence among their adherents. The Bible says in the Book of Prophet Isaiah 9:6 Proclaimed Jesus Christ as â€Å"the prince of peace†12. It will be absurd to see the followers of this prince of peace breaching the peace that was announced. Based on Islamic peace teaching, Al-Ezzati observed, that: The task of guiding the misled to virtuous behavior and persuading them to stop doing wrong (Al-amir bil-al-ma-rouf wa-al-nahy anil-munkar) is laid on every Muslim and this is why every Muslim is supposed to preach righteousness and decency13 . Religious crisis in Nigeria seems to be as a result of digression from the teachings of both religions. Prophet Isa (Jesus) (AS) displayed a good model and requested all his followers to emulate. In the New Testament, the apostle Paul in his admonition to the Romans in chapter 12:9, 10 & 18 charged them: Let love be without dissimulation, abhor that which is evil, cleave to that which is good. Be kindly affectionate one to another with brotherly love; in honour preferring one another. If it is possible, as much as lieth in you, live peaceably with all men14. In Galatians 5:22 peaceful co-existence is described as one of the Christian virtues. The teachings of Prophet Muhammad (SAW) have shown in theory and practice too, the right of neighbours both Muslims and non-Muslims, in a Hadith which states: Whosoever happens to be such that his (or her) neighbours do not feel secured of being afflicted from his evils, will not be admitted into paradise15. Another Hadith states : By Allah he has not acquired Iman (faith) and by Allah he has not acquired Iman. So it was said â€Å"who is that person O ye messenger of Allah: He said, that one whose neighbours do not feel safe from the evil in him or (her). Bukhari narrated 16. The above traditions teach harmonious relationship that is to be encouraged by both followers of the two faiths especially the Muslims. To buttress further from the Christian side, the Holy Bible, in Peter 3:11 says: Let him eschew evil, and do good, let him seek peace and ensue it. For the eyes of the Lord are over the righteous, and his ears are open unto their prayers. But the face of the Lord is against them that do evil 17. If such teachings are emulated by both Muslims and non-Muslims of the world, and Nigeria in particular, there will be no religious crisis. Most if not all of the crisis occurred out of ignorance. The present society tends to neglect all the above teachings and behave recklessly as explained above. Umar Ibn Khattab the second caliph said when sending troops to the battle field. Destroy not fruit trees, nor fertile fields in your path, be just and spare the feelings of the vanquished, respect all religious persons who live in hermitage or convents, and spare their edifice18. Ezzati further explains how caliph Umar protected the people of the Book. The killings, destructions being done in the process of fighting each other is not religious. In one of Jesus’ last sermons to his disciples in John 14:27, He said: Peace I leave with you, my peace I give unto you19. As mentioned above, the religious crisis in Nigeria are mostly manifested out of none adherence to the teachings of all the religions, since all the Holy books like the Qur’an and the Bible teaches peaceful co-existence of the people. The Qur’an openly states in chapter 2: verse 190 Fight for the sake of those that fight against you, but do not attack them first. Allah does not love aggressors20. It is therefore not true to say that the Muslim leaders or Christians of Nigeria are ignorant of such verses and the relationship that existed at the early state, which is supposed to be emulated by the present society. Qur’an 2:256 states: There should be no compulsion in religion21. Another verse states 109:6 Unto you your religion and unto me my religion22. The above verses shows that many religions could co-exist in harmony without conflict since followers of every religion are enjoined to stick to their religions. For example, in the time of the Prophet Muhammad (SAW), some religions existed side by side with Islam, and the prophet himself accorded much respect to the followers of these religions. The Qur’an is full of teachings in which no doubt about it, a guidance to those who are pious, who fear Allah and very much abstain from all kinds of sins and evil deeds which Allah has forbidden, and performance of good deeds which He has ordained. Several crises occurred in many parts of Nigeria from the initial stage as tribal and later turned to religious crisis. But the question is, were all these actually religious crisis, if they were, were the forerunners of these crises ignorant of such teachings of the glorious Qur’an and The Bible? One may likely say that such crisis were not religious as such, since the holy prophet states in one of his traditions that the blood of a brother Muslim is only lawful in three ways: 1. When a Muslim kills a Muslim brother, he will be killed. 2. When he commits apostasy (Ridda) and warned to repent, if he refused, he will be killed. 3. When a married man or married woman commits adultery he or she will be killed. Again the messenger of Allah (P. B. U. H) said: A thief will not commit theft at the time he/she commits it while he is still a Mumin and drunkard will no drink at the time he/she drinks while he/she is still a mumin, and the armed robber will not commit robbery of the precious thing, with people watching him at the time he commits robbery while he is still a mumin23. The above Hadith illustrated the situation in Nigeria about those who call themselves religious and yet engage in such irreligious crisis. As pointed out above, the immediate causes of which can therefore be attributed to: A. Pretensious ignorance of followers of the dominant religions in their religious tenets coupled with lack of proper adherence to the teachings of their religions. B. Due to Lack of Allah’s consciousness ethno – religious crisis arising from economic consideration from the leaders of Nigeria, many of the crisis are economically ignited, e. g. with all Nigeria’s oil wealth, what has been done to alleviate the sufferings of the majority masses. In such a case, uprisings occur in the name of religious crisis where the frustrated Nigerians will take laws into their hands in the name of protecting the interest of their various religions. Though Muslims cite example of a hadith which says: If one sees an abomination he should correct it with his hand and if that is not possible, he should correct it with his tongue and if that is not possible he should hate it in his heart, the later being the weakest degree of faith24. The above Hadith shows the level of correction to be embarked upon by any good Muslim, not the correction through destruction as it is done in Nigeria. This is the correction that is done, not with the loss of lives or destruction of public property C. Although Nigeria is a secular state, yet some top government officials   Ã‚  Ã‚  Ã‚  Ã‚  take biased decisions in favour of their religions, especially on   Ã‚  Ã‚  Ã‚  Ã‚  employment and other government affairs. This action always provokes   the followers of other religions which consequently result to crisis in the name of religion. An example is that of complains by Christians about the Arabic inscriptions in the Nigerian currency, while on the other hand the Muslims too complain about Friday not being work-free day just like their Christian  counterparts enjoy Sundays as work free day. D. Misunderstanding of the concept of shariah: Some Muslims and non Muslims in the country are ignorant of the entire   concept of shariah and therefore, see it as an instrument of oppression   and abuse of human rights. With this erroneous conception of shariah,   some Muslims and non Muslims oppose its implementation openly and   in so doing conflicts of religious nature occur. To this end, remedy to these problems must be sought in order to      create a peaceful social environment for the overall development of our   country, Nigeria. Suggestions As Remedies For Ethno-Religious Crisis In Nigeria. We have seen that the socio-political history of Nigeria has been bedeviled with series of conflicts especially of ethnic and religious nature. These conflicts are also varied, sometimes within a given religion or between religions, so also is the case with ethnic crisis. These crisis are seriously hindering the nation towards achieving one of its desired objectives of unity and stability which is the basic pre-requisite for any meaningful development. Below are a number of suggestions which would serve as remedies to the frequent ethnic and religious crisis in the country. 1. The method of imparting to the Nigerian citizenry the spirit of patriotism should be revisited. Nigerians should be fully acquainted with the ethics of patriotism. They should be made to take the nation first before any sectional interest. 2. Followers of both religions should value and adhere strictly to the teachings of their faiths since all religions are peace-loving, the spirit of tolerance ad cooperation will be developed so that Nigerians can work with one another peacefully. . The basic aim of the Federal Character Commission should be observed with all sense of seriousness. The aim is : â€Å"to give every citizen of Nigeria a sense of belonging to the nation notwithstanding the diversities of ethnic origin, culture, language or religion which may exist and which it is their desireto nourish, harness to the enrichment of the federal Republic of Nige ria†. If this aim is fully implemented, all Nigerians irrespective of language, religions or sex will have a sense of belonging and fuller participation in all government affairs without discrimination. In this way the feeling of one tribe or religion dominating the other will be discarded. 4. Formation of associations of purely tribal nature should be out rightly discouraged. 5. Inter-faiths Mediation Centers should be developed at all levels of government. 6. Law enforcement and security agents should be re-oriented on the importance of being neutral when putting down crisis of any nature in the country. 7. Standards should be set for preaching on all religions. In this way rampant preaching by the scholars of various religions could be controlled. 8. The supreme bodies of various religions in the country should enforce the law guiding the adherence of their belief system. Muslims for example should be made to apply Shari’ah. In the same vein application of ecclesial law should be encourage . In this way conflicts within and between religions would be reduced. 9. Media houses and the press should always be fair in their reports, especially when it involves crisis of ethnic and religious nature. 10. As some of the crisis are caused deliberately by area boys and certain movements, this is actually reflecting the economic situation of the country. Effort should be done to reduce the activities of area boyism through employment and equitable distribution of the nation’s wealth. 11. There should be total war against the debilitating problems of ignorance, poverty and disease, therefore promoting the well being of the individuals that make up the nation. Notes And References 1. Eleazu, U. â€Å"History and Geography of Nigeria† in Eleazu U. Ed. Nigeria: The first 25 years, Lagos Heinemann. 1985 -p3 2. Abdul Basir, A. A. & Bala, U. K, â€Å"In search of Lingua Franca/National Language Towards Sustainable Democracy for Nation Building†. A seminar paper presented at the 1st national Conference organized by School of Arts & Social Sciences, F. C. E. Kontagora. From 26th – 30th April. 2004, p- 1 3. Ryder, A. F. C. â€Å"The Trans-Atlantic slave Trade† in Obaro, I. Ed. Groundwork of Nigerian History, Ibadan, Heinemann. 1980. p150 4. Ekeh, P. P. and Osaghae, E. E. (eds) Federal Character and Federalism in Nigeria, Ibadan, Heinemann. 1989;   p 337 5. Ibid, p337 6. Ibid, p340 7. Al-mizan of 16th Zulkida, 1420; Similarly see all the publications of Almizan and other Kaduna based Newspapers published within the period of the Kaduna crisis, I. . from 20th February, 2000. 8. Hornby, A. S. Oxford Advanced Learners’ Dictionary of Current English, 6th Ed. New York. 2000. p 900 9. Ibid pp. 900 10. The Holy Bible: Authorized King James Version, U. S. A. World Publishing. Ioma falls Ioma 50126 p. 165 11. Edmund, P. Christianity in Northern Nigeria. 2nd Ed. Zaria, Gaskiya Corporation. 1976, p131. 12. Ibid,p. 13 1. 13. Ezzati, A. An introduction to the History of the spread of Islam, Lagos, Islamic Publication Bureau. 1979. p 4. 14. Ibid, p 116 15. Idris, I. G. The need of a Muslim (Bugyatul-Muslimina) English translation, Kauran Wali Islamic Publishers, Kaduna. 1979. p 49. 16. Ibid pp 49 17. Ibid in Peter 3:11 18. Ezzati, A. 1979 p. 5. 19. Authorized King James Version, John 14:27 pp. 78 20. King Fahd Complex The noble Qur’an, English Translation of the meanings and commentary. (1419 A. H). 2:190 21 Ibid, 2:256 22Ibid, 109: 6 23. Abdur Rahman, I. Doi. Shariah: The Islamic Law, Ta Ha Publications, London, 1984 p 355/6 24Idris, I. G. 1979. p. 50.