Country lovers free essay sample

reorder technique Screen-peruser clients, click here to kill Google Instant. Around 2,640,000 outcomes (0. 56 seconds) Search Results nation sweethearts Web definitions The Country Lovers is a 1911 short quiet parody movie coordinated by Mack Sennett and featuring Blanche Sweet. http://en. wikipedia. organization/wiki/The_Country_Lovers Country Lovers by Nadine Gordimer, an Analysis lee custodio leecustodio. hubpages. com †º Books, Literature, and Writing? Blemish 5, 2012 Country Lovers (1975) is an account of prohibited love between a dark womanâ€Thebedi and Paulus, the child of her white experts. It was an account of Country Lovers College Essays StudyMode. com www. studymode. com †º Home †º Literature? above being a line of hung together sentences and give the story meaning. As of late I have had the delight of perusing the short story â€Å"Country Lovers†, Country Lovers Meaning Free Essays 1 20 StudyMode. com www. studymode. com/subjects/nation darlings meaning-page1. html? 20+ things Free Essays on Country Lovers Meaning for understudies. Utilize our Country Lovers 737 Words 3 Pages. We will compose a custom paper test on Nation darlings or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Nation Lovers 980 Words 4 Pages. Reaction to Country Lovers Research Paper Hamdez8 www. studymode. com †º Home †º Linguistics Human Languages? The main thing that caught my enthusiasm about the story â€Å"Country Lovers†, by Nadine Literature exists just when it is perused; which means is an occasion (versus the New Reading Reflection on the short story by Nadine Gordimer, Country www. scribd. com//Reading-Reflection-on-the-short-story-by-Nadine-G? Jun 29, 2013 Finally, I needed to assess the significance of the chose abstract work, which for this situation is Country Lovers, by Nadine Gordimer, by and by Country Lovers cheat sheets | quizlet. com/5228536/nation darlings streak cards/? Jargon words for Quotes and Meanings. Incorporates examining games and devices, for example, cheat sheets. Nation Lovers Essays Justew53 PaperCamp. com www. papercamp. com †º Literature? Jun 18, 2012 In Nadine Gordimers story, Country Lovers she utilizes a wide range of techniques to depict the significance behind this story;; An Analysis Of Country Free Country Lovers Vs The Welcome Table Essays 1 30 Anti Essays www. antiessays. com/subjects/nation darlings versus the-welcome-table/0? Gain admittance to Country Lovers Vs The Welcome Table Essays just from Anti The Welcome Table: find diverse human encounters and the implications. Exposition | Analysis of Country Lovers by Nadine Gordimer www. bookrags. com/exposition 2003/3/6/115012/5149/? Blemish 6, 2003 Essays from BookRags give extraordinary thoughts to expositions and paper points like Analysis of Country Lovers by Nadine Gordimer. View this understudy Patriotism Definition and More from the Free Merriam-Webster www. merriam-webster. com/word reference/energy? paâ ·triâ ·otâ ·ism. thing ? dad tre-? - ? ti-z? m, predominantly British ? dad . : love that individuals feel for their nation. Full Definition of PATRIOTISM. : love for or dedication to ones

rap kills the brain essays

rap executes the cerebrum expositions Awesome MUSIC AND RAP MUSIC IS SUPPOSED TO DESTROY THE MIND A thought accepted by numerous individuals is that music significantly affects the manner in which individuals think. Proficient therapists state that the verses utilized in music today has a conditioning impact. This conditioning impact should cause the audience to turn out to be so overpowered with the verses of the melody, that the individual feels that they need to follow up on what was heard. Follow up on what they heard methods, that they do what the music instructs them to do. Regardless of whether whatever they do is acknowledged or not, the music didn't make this happen. At the point when we catch wind of this impact music has, we promptly consider negative impacts. It isn't unexpected to accept that the kind of music that gives unsuitable substance is rap (hip-jump) music, or awesome (head-banger) music. The explanation individuals have this assumption is rap and awesome both have a notorieties of having or utilizing improper verses. With the two sorts of music you will in general hear obscenity, craftsmen who corrupt ladies, and discussion adversely about others. At the point when individuals tune in to either kind of music over some stretch of time, they should have the inclination that they have to do what these wrong verses state or do. Saying music has the ability to control people is fairly extraordinary. That resembles saying that we people have no duty regarding our activities. It is justifiable that a few people are foul, and, they do foul things. Utilizing rap music and exciting music as a substitute isn't right. At the point when we do tune in to either rap or exciting music, we hear verses that are undesirable to hear, for certain individuals. Normally the specialists are talking about things that transpired or about things that they are straightforwardly engaged with. As a rule, they are making an effort not to supporter such activity. They are attempting to stop what they are talking about or make it known to audience members, to what is really happening where they live or where they ... <!

Alcohol Intoxication and Injury Risk

Alcohol Intoxication and Injury Risk February 07, 2020 Getty Images More in Addiction Alcohol Use Binge Drinking Withdrawal and Relapse Children of Alcoholics Drunk Driving Addictive Behaviors Drug Use Nicotine Use Coping and Recovery Injuries are the leading cause of death for people under the age of 45 and the fourth leading cause of death overall. Each year thousands of people die from injuries and an estimated one in three suffer some type of nonfatal injury that sends them to the emergency room. Unfortunately, alcohol plays a role in far too many of these fatal and nonfatal injuries, whether they be traffic fatalities; nonfatal auto crashes; fires or burns; hypothermia or frostbite; or completed suicides. Drinking alcohol increases the risk of trauma in two ways: the likelihood of being injured and an increased seriousness of the injury. It stands to reason that if someone is intoxicated enough to slur their speech or not be able to walk straight, they are at greater risk of incurring an injury. Higher Risk of Accident and Injury Numerous studies have reported that those who abuse alcohol are more likely than sober people to become involved in a traumatic event. Heavy drinkers have an even higher risk of having an accident than those who do not drink. Although there are some scientists who dispute the claim, several studies have found that intoxicated persons are more likely to be injured more seriously than sober people even in nontraffic-related injuries. Drinkers Have More Serious Injuries Researchers do not understand what exact factors contribute to the findings that alcohol contributes to more serious injuries, and one study disputes those findings, but the consensus is that the belief that intoxicated people are less likely to be hurt in a crash because they are so relaxed, is not backed up by evidence. The role that alcohol has in injuries is not fully known because very few emergency room patients are routinely tested for blood-alcohol content (BAC). Although health officials have suggested that all injury patients be assessed for alcohol consumption, research shows that it is rarely done. Few E.R. Patients BAC Checked Even when the injured person was the driver of the car that crashed, one study found that only about a fourth of those involved in vehicle crashes are tested for BAC. Another national survey found that just over half of trauma centers routinely tested patients for blood alcohol. Although data on alcohol-related injuries are incomplete, the statistics we do have are staggering. Researchers have reported a steady increase among U.S. college students in alcohol-related deaths, heavy drinking, and drunk driving. The increase in deaths, particularly among 18 to 24-year-olds, was mostly due to traffic injuries. To Many Alcohol-Related Deaths The Centers for Disease Control and Prevention (CDC) estimates, based on 2006-2011 data, that on average, alcohol is a factor in the deaths of 4,358 young people under age 21 each year. Those deaths include: 1,580 deaths from motor vehicle crashes1,269 from homicides245 from alcohol poisoning, falls, burns, and drowning492 from suicides A Death Every 51 Minutes The CDC reported that in 2011 alone, about 188,000 young people under age 21 visited emergency facilities for alcohol-related injuries, a number which is probably low because of the lack of BAC testing in many E.R. settings. Surveys have found that almost 30 people die every day in the U.S. in motor vehicle crashes that involve an alcohol-impaired driver â€" about one death every 51 minutes. 97,000 Sexual Assaults Per Year Other studies have found alcohol takes a huge toll among U.S. college students: 1,835 students aged 18-24 die each year from alcohol-related injuries.700,000 students are assaulted each year by another drinking student.97,000 students 18-24 experience alcohol-related sexual assault or date rape. These statistics do not include other, non-injury problems alcohol can cause students by leading to poor judgment about engaging in risky behavior. These are tragic, unacceptably high rates, says Ralph W. Hingson, Sc.D., director of the NIAAA Division of Epidemiology and Prevention Research. There is an urgent need for colleges and college communities to put in place prevention and counseling programs that focus on underage and young adult drinking.

Saint Catherine of Alexandria

Known for:Â  legends vary, but usually known for her torture on a wheel before her martyrdom Dates: 290s C.E. () - 305 C.E. (?)Feast Day: November 25 Also known as: Katherine of Alexandria, Saint Catherine of the Wheel, Great Martyr Catherine How We Know About Saint Catherine of Alexandria Eusebius writes about 320 of a Christian woman of Alexandria who refused the advances of the Roman emperor and, as a consequence of her refusal, lost her estates and was banished. Popular stories add more details, some of which conflict with each other. The following summarizes the life of Saint Catherine of Alexandria depicted in those popular stories. The story is found in the Golden Legend and also in an Acts of her life. Legendary Life of Saint Catherine of Alexandria Catherine of Alexandria is said to have been born the daughter of Cestus, wealthy man of Alexandria in Egypt. She was noted for her wealth, intelligence, and beauty. She is said to have learned philosophy, languages, science (natural philosophy), and medicine. She refused to marry, not finding any man who was her equal. Either her mother or her reading introduced her to the Christian religion. She is said to have challenged the emperor (Maximinus or Maximian or his son Maxentius are variously thought to be the anti-Christian emperor in question) when she was eighteen years old. The emperor brought in some 50 philosophers to dispute her Christian ideas -- but she convinced them all to convert, at which point the emperor burned them all to death. She then is said to have converted others, even the empress. Then the emperor is said to have tried to make her his empress or mistress, and when she refused, she was tortured on a spiked wheel, which miraculously fell apart and the parts killed some who were watching the torture. Finally, the emperor had her beheaded. Veneration of Saint Catherine of Alexandria In about the 8th or 9th century, a story became popular that after she died, St. Catherines body was carried by angels to Mount Sinai, and that the monastery there was built in honor of this event. In medieval times, St. Catherine of Alexandria was among the most popular saints, and was often depicted in statues, paintings, and other art in churches and chapels. She has been included as one of the fourteen holy helpers, or important saints to pray to for healing. She was considered a protector of young girls and especially of those who were students or in cloisters. She was also considered the patroness of wheelwrights, mechanics, millers, philosophers, scribes, and preachers. St. Catherine was especially popular in France, and she was one of the saints whose voices were heard by Joan of Arc. The popularity of the name Catherine (in various spellings) is likely based on Catherine of Alexandrias popularity. In Orthodox Churches Catherine of Alexandria is known as a great martyr. There is no real historical evidence for the details of St. Catherines life story outside these legends. Writings of visitors to the Mt. Sinai monastery do not mention her legend for the first few centuries after her death. The feast day of Catherine of Alexandria, November 25, was removed from the Roman Catholic Churchs official calendar of saints in 1969, and restored as an optional memorial on that calendar in 2002.

My Experience At The Public School - 1201 Words

When I arrived to America though, my expectations were altered. I thought in America it would be even more diverse and easier to get along with other races because they are from all around the world. I got along well with everyone in elementary school when I was little so I assumed it would be similar in high school. But it wasn’t exactly true. When I first began attending the public school I got along with people but I realized that I was in a group full of Asians. All my friends were Asian and I didn’t hang out with anyone from a different race. This was very uncanny—I didn’t even mean to but it ended up that way naturally. It was easy to get along with everyone from other races and backgrounds but in the end we would all separate into groups where race was the leading factor of separation. I would get along with white and black students in all of my classes and laugh until I couldn’t breathe, make jokes, play with one another, and always get in trouble during class for talking too much. But, outside of class, we would almost rarely hang out with one another. Unlike Hongo’s story however, people could hangout with kids from another race without any judgment or having to keep it a secret. No one cared if that one Hispanic kid hung out with all the Asians or that one white kid was hanging out with the Hispanics. We usually just ended up not hanging out in that way because of the way we unconsciously separated ourselves into groups where we would feel the most comfortableShow MoreRelatedMy Experience On The Public School System And How They Impacted Me852 Words   |  4 Pagessucks, school s ucks and I suck†. The prior statement can describe my mindset l during my formative years of education and my beginning view of college. This negative tone was because I had struggled in school and always received low marks in classes pertaining to English and writing. I believed that I was stupid and uneducated because teachers would point out my flaws, but never show me how to improve in my areas of weakness. I was fortunate to have friends, family and mentors who helped lift my spiritsRead MoreReflection Paper On Public Schools And Private Schools1046 Words   |  5 PagesReflection Paper High school. For all, its the two words that outs you on a nostalgic trip down memory lane. For some it, brings us down a happy trip, for others, it make us cringe overtime someone mentions high school in a sentence. It all depends on your â€Å"background† in high school. There’s always been this argument present stating the difference between public schools and private schools. Its been said that the students attending private schools. 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We frequently visited the Smithsonian museums and the National Zoo. My family lived in a lower middle class neighborhood. At one time, a family that had defected from the Soviet Union lived next door. I had been exposedRead MorePrivate Vs Public : A Middle School Perspective986 Words   |  4 PagesPrivate versus Public: A Middle School Perspective Louisiana is ranked 48th in education in the United States by the American Legislative Exchange Council. We can see this in the poorly funded and low resourced schools we have here in New Orleans. There is a great divide in what students are receiving a quality education. In New Orleans the public schools often have ninety percent or more students who are African-American and Latino. The public schools are mainly chartered and filled with youngRead MoreThe Hot Zone By Richard Preston Essay1498 Words   |  6 Pages My unwavering interest in infectious diseases began in middle school when I read the book, The Hot Zone, by Richard Preston that intricately describes the Ebola virus. While the description of how the virus destroys the human body are unpleasant, this virus fascinated me. Consequently, in my spare time I read about other infectious diseases, such as cholera and tuberculosis, on Wikipedia and other web pages for my personal enjoyment. Years later, I participated in Princeton Model Congress in highRead MoreI Am On A Mission Trip From The Summer Between My Sophomore And Junior Years. High School1348 Words   |  6 Pagessummer between my sophomore and junior years in high school, I went on a mission trip to Haiti. It was a year after the earthquake, and everything was still completely destroyed. I couldn t have imagined what I saw; the extreme poverty and disparity was beyond words. And when I got back home, I couldn t imagine a life in which I forgot what I had just seen or lived no d ifferently than before. That trip ignited a passion for fighting poverty, disparity, hunger and disease. It opened my eyes and refocusedRead MoreSocioeconomic Status And Socioeconomic Class1334 Words   |  6 Pagesclass, is helping out his family when he is not at school or work, so he is unable to engage in the same activities Jason can. Because Jason has grown up with more â€Å"superior† resources at his fingertips, such as the the books, he had an easier time in school. Jason and Liam worked equally hard and go to the same school, but as the editors word beautifully on page 127, â€Å"[Liam] struggled a bit--not for lack of intelligence, but for lack of experience.† With Jason having such opportunities, he ended upRead MoreReasons For Interest On Public Health871 Words   |  4 PagesReasons for interest in public health My entire life has been a battle finding purpose and passion and my undergraduate career was no exception. As a minority and an immigrant to the United States I have succeeded through a mountain of odds to get to this point to choose what my future will be. During my undergraduate career I struggled to find the balance between doing both productive and fulfilling work. My undergraduate career began with an interest in biology and being a medical professionalRead MoreMy Enthusiasm On Studying Psychiatric Disorders Essay1481 Words   |  6 PagesMy enthusiasm on studying psychiatric disorders drives me to pursue the doctoral program in XX school, and I devote to further the research on depression as my future career. As one of the most significant public health issues, depression often co-occurs with other chronic diseases, including psychiatric disorders. Moreover, people suffering from chronic diseases with comorbid depression are at a higher risk of worse prognoses than those with out comorbidity. Therefore, identification of etiologic

Real World Free Essays

string(89) " for online booking of airline and railway tickets and for other ecommerce transactions\." Real world cyber crime cases This document is an extract from the book Cyber Crime Digital Evidence – Indian Perspective authored by Rohas Nagpal. This book is available as courseware for the Diploma in Cyber Law and PG Program in Cyber Law conducted by Asian School of Cyber Laws www. asianlaws. We will write a custom essay sample on Real World or any similar topic only for you Order Now org Cyber Crime Digital Evidence – Indian Perspective 23. Real World Cases This chapter serves as a ready reference guide. First the various scenarios are covered. A detailed discussion on the various cyber crimes, is covered in the ASCL publication titled â€Å"Understanding Hackers and Cyber Criminals†. This is provided as official courseware for the ASCL Certified Cyber Crime Investigator course. Then the applicable law and legal liabilities are covered. Then the modus operandi usually followed by the criminals is discussed. The investigation guidelines for cyber crime investigators are not discussed in this book as they are part of the syllabus of the ASCL Certified Cyber Crime Investigator course only. For real world case studies on investigation of cyber crimes, please refer to the ASCL publication titled â€Å"Case Studies on Cyber Crime Investigation†. This is provided as official courseware for the ASCL Certified Cyber Crime Investigator course. – 130 –  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 23. 1 Orkut Fake Profile cases Orkut. com is a very popular online community and social networking website. Orkut users can search for and interact with people who share the same hobbies and interests. They can create and join a wide variety of online communities. The profiles of Orkut members are publicly viewable. The scenarios 1. A fake profile of a woman is created on Orkut. The profile displays her correct name and contact information (such as address, residential phone number, cell phone number etc). Sometimes it even has her photograph. The problem is that the profile describes her as a prostitute or a woman of â€Å"loose character† who wants to have sexual relations with anyone. Other Orkut members see this profile and start calling her at all hours of the day asking for sexual favours. This leads to a lot of harassment for the victim and also defames her in society. 2. An online hate community is created. This community displays objectionable information against a particular country, religious or ethnic group or even against national leaders and historical figures. 3. A fake profile of a man is created on Orkut. The profile contains defamatory information abut the victim (such as his alleged sexual weakness, alleged immoral character etc) The law Scenario 1: Section 67 of Information Technology Act and section 509 of the Indian Penal Code. Scenario 2: Section 153A and 153B of Indian Penal Code. Scenario 3: Section 500 of Indian Penal Code. Who is liable? Scenario 1: Directors of Orkut as well as all those who create and update the fake profile. Scenario 2: Same as Scenario 1. Scenario 3: Same as Scenario 1.  © 2008 Rohas Nagpal. All rights reserved. – 131 – Cyber Crime Digital Evidence – Indian Perspective The motive Scenario 1: Jealousy or revenge (e. g. the victim may have rejected the advances made by the suspect). Scenario 2: Desire to cause racial hatred (e. g. Pakistani citizens creating an anti-India online community). Scenario 3: Hatred (e. g. a school student who has failed may victimize his teachers). Modus Operandi 1. The suspect would create a free Gmail account using a fictitious name. 2. The email ID chosen by him would be unrelated to his real identity. 3. The suspect would then login to Orkut. com and create the offensive profile. – 132 –  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 23. 2 Email Account Hacking Emails are increasingly being used for social interaction, business communication and online transactions. Most email account holders do not take basic precautions to protect their email account passwords. Cases of theft of email passwords and subsequent misuse of email accounts are becoming very common. The scenarios 1. The victim’s email account password is stolen and the account is then misused for sending out malicious code (virus, worm, Trojan etc) to people in the victim’s address book. The recipients of these viruses believe that the email is coming from a known person and run the attachments. This infects their computers with the malicious code. 2. The victim’s email account password is stolen and the hacker tries to extort money from the victim. The victim is threatened that if he does not pay the money, the information contained in the emails will be misused. 3. The victim’s email account password is stolen and obscene emails are sent to people in the victim’s address book. The law Scenario 1: Sections 43 and 66 of Information Technology Act. Scenario 2: Sections 43 and 66 of Information Technology Act and section 384 of Indian Penal Code. Scenario 3: Sections 43, 66 and 67 of Information Technology Act and section 509 of the Indian Penal Code. Who is liable? Scenario 1: Persons who have stolen the email account password and who are misusing the email account. Scenario 2: Persons who have stolen the email account password and who are threatening to misuse it.  © 2008 Rohas Nagpal. All rights reserved. – 133 – Cyber Crime Digital Evidence – Indian Perspective Scenario 3: Persons who have stolen the email account password and who are misusing the email account. The motive Scenario 1: Corporate Espionage, perverse pleasure in being able to destroy valuable information belonging to strangers etc. Scenario 2: Illegal financial gain. Scenario 3: Revenge, jealousy, hatred. Modus Operandi 1. The suspect would install keyloggers in public computers (such as cyber cafes, airport lounges etc) or the computers of the victim. 2. Unsuspecting victims would login to their email accounts using these infected computers. 3. The passwords of the victim’s email accounts would be emailed to the suspect. – 134 –  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 23. 3 Credit Card Fraud Credit cards are commonly being used for online booking of airline and railway tickets and for other ecommerce transactions. You read "Real World" in category "Papers" Although most of ecommerce websites have implemented strong security measures (such as SSL, secure web servers etc), instances of credit card frauds are increasing. The scenario The victim’s credit card information is stolen and misused for making online purchases (e. g. airline tickets, software, subscription to pornographic websites etc). The law Sections 43 and 66 of Information Technology Act and section 420 of Indian Penal Code. Who is liable? All persons who have stolen the credit card information as well as those who have misused it. The motive Illegal financial gain. Modus Operandi Scenario 1: The suspect would install keyloggers in public computers (such as cyber cafes, airport lounges etc) or the computers of the victim. Unsuspecting victims would use these infected computers to make online transactions. The credit card information of the victim would be emailed to the suspect. Scenario 2: Petrol pump attendants, workers at retail outlets, hotel waiters etc note down information of the credit cards used for making payment at these establishments. This information is sold to criminal gangs that misuse it for online frauds. 2008 Rohas Nagpal. All rights reserved. – 135 – Cyber Crime Digital Evidence – Indian Perspective 23. 4 Online Share Trading Fraud With the advent of dematerialization of shares in India, it has become mandatory for investors to have demat accounts. In most cases an online banking account is linked with the share trading account. This has led to a high number of online share trading frauds. The scenario S cenario 1: The victim’s account passwords are stolen and his accounts are misused for making fraudulent bank transfers. Scenario 2: The victim’s account passwords are stolen and his share trading accounts are misused for making unauthorised transactions that result in the victim making losses. The law Scenario 1: Sections 43 and 66 of Information Technology Act and section 420 of Indian Penal Code. Scenario 2: Sections 43 and 66 of Information Technology Act and section 426 of Indian Penal Code. Who is liable? Scenario 1: All persons who have stolen the account information as well as those who have misused it. Scenario 2: All persons who have stolen the account information as well as those who have misused it. The motive Scenario 1: Illegal financial gain Scenario 2: Revenge, jealousy, hatred Modus Operandi Scenario 1: The suspect would install keyloggers in public computers (such as cyber cafes, airport lounges etc) or the computers of the victim. Unsuspecting victims would use these infected computers to login to their online banking and share trading accounts. The passwords and other information of the victim would be emailed to the suspect. Scenario 2: Same as scenario 1. – 136  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 3. 5 Tax Evasion and Money Laundering Many unscrupulous businessmen and money launderers (havala operators) are using virtual as well as physical storage media for hiding information and records of their illicit business. The scenario Scenario 1: The suspect uses physical storage media for hiding the information e. g. hard drives, floppies, USB drives, mobile phone memory cards, digital camera memory car ds, CD ROMs, DVD ROMs, iPods etc. Scenario 2: The suspect uses virtual storage media for hiding the information e. g. mail accounts, online briefcases, FTP sites, Gspace etc. The law Scenario 1: Depending upon the case, provisions of the Income Tax Act and Prevention of Money Laundering Act will apply. Scenario 2: Depending upon the case, provisions of the Income Tax Act and Prevention of Money Laundering Act will apply. Who is liable? Scenario 1: information. The person who hides the Scenario 2: The person who hides the information. If the operators of the virtual storage facility do not cooperate in the investigation, then they also become liable. The motive Scenario 1: Illegal financial gain Scenario 2: Illegal financial gain Modus Operandi Scenario 1: The suspect would purchase small storage devices with large data storage capacities. Scenario 2: The suspect would open free or paid accounts with online storage providers.  © 2008 Rohas Nagpal. All rights reserved. – 137 – Cyber Crime Digital Evidence – Indian Perspective 23. 6 Source Code Theft Computer source code is the most important asset of software companies. Simply put, source code is the programming instructions that are compiled into the executable files that are sold by software development companies. As is expected, most source code thefts take place in software companies. Some cases are also reported in banks, manufacturing companies and other organisations who get original software developed for their use. The scenario Scenario 1: The suspect (usually an employee of the victim) steals the source code and sells it to a business rival of the victim. Scenario 2: The suspect (usually an employee of the victim) steals the source code and uses it as a base to make and sell his own version of the software. The law Scenario 1: Sections 43, 65 and 66 of the Information Technology Act, section 63 of the Copyright Act. Scenario 2: Sections 43, 65 and 66 of the Information Technology Act, section 63 of the Copyright Act. Who is liable? Scenario 1: The persons who steal the source code as well as the persons who purchase the stolen source code. Scenario 2: The persons who steal the source code. The motive Scenario 1: Illegal financial gain. Scenario 2: Illegal financial gain. Modus Operandi Scenario 1: If the suspect is an employee of the victim, he would usually have direct or indirect access to the source code. He would steal a copy of the source code and hide it using a virtual or physical storage device. – 138 – 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective If the suspect is not an employee of the victim, he would hack into the victim’s servers to steal the source code. Or he would use social engineering to get unauthorised access to the code. He would then contact potential buyers to make the sale. Scenario 2: If the suspec t is an employee of the victim, he would usually have direct or indirect access to the source code. He would steal a copy of the source code and hide it using a virtual or physical storage device. If the suspect is not an employee of the victim, e would hack into the victim’s servers to steal the source code. Or he would use social engineering to get unauthorised access to the code. He would then modify the source code (either himself or in association with other programmers) and launch his own software.  © 2008 Rohas Nagpal. All rights reserved. – 139 – Cyber Crime Digital Evidence – Indian Perspective 23. 7 Theft of Confidential Information Most business organisations store their sensitive information in computer systems. This information is targeted by rivals, criminals and sometimes disgruntled employees. The scenario Scenario 1: A business rival obtains the information (e. g. tender quotations, business plans etc) using hacking or social engineering. He then uses the information for the benefit of his own business (e. g. quoting lower rates for the tender). Scenario 2: A criminal obtains the information by hacking or social engineering and threatens to make the information public unless the victim pays him some money. Scenario 3: A disgruntled employee steals the information and mass mails it to the victim’s rivals and also posts it to numerous websites and newsgroups. The law Scenario 1: Sections 43 and 66 of the Information Technology Act, section 426 of Indian Penal Code. Scenario 2: Sections 43 and 66 of the Information Technology Act, section 384 of Indian Penal Code. Scenario 3: Sections 43 and 66 of the Information Technology Act, section 426 of Indian Penal Code. Who is liable? Scenario 1: The persons who steal the information as well as the persons who misuse the stolen information. Scenario 2: The persons who steal the information as well as the persons who threaten the victim and extort money. Scenario 3: The disgruntled employee as well as the persons who help him in stealing and distributing the information. The motive Scenario 1: Illegal financial gain. Scenario 2: Illegal financial gain. Scenario3: Revenge. – 140  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective Modus Operandi Scenario 1: The suspect could hire a skilled hacker to break into the victim systems. The hacker could also use social engineering techniques. Illustration: A very good looking woman went to meet the system administrator (sysadmin) of a large company. She interviewed the sysadmin for a â€Å"magazine article†. During the interview she flirted a lot with the sysadmin and while leaving she â€Å"accidentally† left her pen drive at the sysadmin’s room. The sysadmin accessed the pen drive and saw that it contained many photographs of the lady. He did not realize that the photographs were Trojanized! Once the Trojan was in place, a lot of sensitive information was stolen very easily. Illustration: The sysadmin of a large manufacturing company received a beautifully packed CD ROM containing â€Å"security updates† from the company that developed the operating system that ran his company’s servers. He installed the â€Å"updates† which in reality were Trojanized software. For 3 years after that a lot of confidential information was stolen from the company’s systems! Scenario 2: Same as scenario 1. Scenario 3: The disgruntled employee would usually have direct or indirect access to the information. He can use his personal computer or a cyber cafe to spread the information.  © 2008 Rohas Nagpal. All rights reserved. – 141 – Cyber Crime Digital Evidence – Indian Perspective 23. 8 Software Piracy Many people do not consider software piracy to be theft. They would never steal a rupee from someone but would not think twice before using pirated software. There is a common perception amongst normal computer users to not consider software as â€Å"property†. This has led to software piracy becoming a flourishing business. The scenario Scenario 1: The software pirate sells the pirated software in physical media (usually CD ROMs) through a close network of dealers. Scenario 2: The software pirate sells the pirated software through electronic downloads through websites, bulletin boards, newsgroups, spam emails etc. The law Scenario 1: Sections 43 and 66 of the Information Technology Act, section 63 of Copyright Act. Scenario 2: Sections 43 and 66 of the Information Technology Act, section 63 of Copyright Act. Who is liable? Scenario 1: The software pirate as well as the persons who buy the pirated software from him. Scenario 2: The software pirate as well as the persons who buy the pirated software from him. The motive Scenario 1: Illegal financial gain. Scenario 2: Illegal financial gain. Modus Operandi Scenario 1: The suspect uses high speed CD duplication equipment to create multiple copies of the pirated software. This software is sold through a network of computer hardware and software vendors. Scenario 2: The suspect registers a domain name using a fictitious name and then hosts his website using a service provider that is based in a country that does not have cyber laws. Such service providers do not divulge client information to law enforcement officials of other countries. – 142  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 23. 9 Music Piracy Many people do not consider music piracy to be theft. They would never steal a rupee from someone but would not think twice before buying or using pirated music. There is a common perception amongst people users to not consider music as â€Å"property†. There is a huge business in music piracy. Thousands of unscrupulous businessmen sell pirated music at throw away prices. The scenario Scenario 1: The music pirate sells the pirated music in physical media (usually CD ROMs) through a close network of dealers. Scenario 2: The music pirate sells the pirated music through electronic downloads through websites, bulletin boards, newsgroups, spam emails etc. The law Scenario 1: Sections 43 and 66 of the Information Technology Act, section 63 of Copyright Act. Scenario 2: Sections 43 and 66 of the Information Technology Act, section 63 of Copyright Act. Who is liable? Scenario 1: The music pirate as well as the persons who buy the pirated software from him. Scenario 2: The music pirate as well as the persons who buy the pirated software from him. The motive Scenario 1: Illegal financial gain. Scenario 2: Illegal financial gain. Modus Operandi Scenario 1: The suspect uses high speed CD duplication equipment to create multiple copies of the pirated music. This music is sold through a network of dealers. Scenario 2: The suspect registers a domain name using a fictitious name and then hosts his website using a service provider that is based in a country that does not have cyber laws. Such service providers do not divulge client information to law enforcement officials of other countries.  © 2008 Rohas Nagpal. All rights reserved. – 143 – Cyber Crime Digital Evidence – Indian Perspective 23. 10 Email Scams Emails are fast emerging as one of the most common methods of communication in the modern world. As can be expected, criminals are also using emails extensively for their illicit activities. The scenario In the first step, the suspect convinces the victim that the victim is going to get a lot of money (by way of winning a lottery or from a corrupt African bureaucrat who wants to transfer his ill gotten gains out of his home country). In order to convince the victim, the suspect sends emails (some having official looking documents as attachments). Once the victim believes this story, the suspect asks for a small fee to cover legal expenses or courier charges. If the victim pays up the money, the suspect stops all contact. The law Section 420 of Indian Penal Code Who is liable? The sender of the email. The motive Illegal financial gain. Modus Operandi The suspect creates email accounts in fictitious names and sends out millions of fraudulent emails using powerful spam software. – 144 –  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 23. 11 Phishing With the tremendous increase in the use of online banking, online share trading and ecommerce, there has been a corresponding growth in the ncidents of phishing being used to carry out financial frauds. Phishing involves fraudulently acquiring sensitive information (e. g. passwords, credit card details etc) by masquerading as a trusted entity. The scenario Scenario 1: The victim receives an email that appears to have been sent from his bank. The email urges the victim to click on the link in the email. When the victim does so, he is taken to â€Å"a secure page on the bank’s website†. The victim believes the web page to be authentic and he enters his username, password and other information. In reality, the website is a fake and the victim’s information is stolen and misused. The law Sections 43 and 66 of Information Technology Act and sections 419, 420 and 468 of Indian Penal Code. Who is liable? All persons involved in creating and sending the fraudulent emails and creating and maintaining the fake website. The persons who misuse the stolen or â€Å"phished† information are also liable. The motive Illegal financial gain. Modus Operandi The suspect registers a domain name using fictitious details. The domain name is usually such that can be misused for spoofing e. g. Noodle Bank has its website at www. oodle. com The suspects can target Noodle customers using a domain name like www. noodle-bank-customerlogin. com The suspect then sends spoofed emails to the victims. e. g. the emails may appear to come from info@noodle. com The fake website is designed to look exactly like the original website.  © 2008 Rohas Nagpal. All rights reserved. – 145 †“ Cyber Crime Digital Evidence – Indian Perspective 23. 12 Cyber Pornography Cyber pornography is believed to be one of the largest businesses on the Internet today. The millions of pornographic websites that flourish on the Internet are testimony to this. While pornography per se is not illegal in many countries, child pornography is strictly illegal in most nations today. Cyber pornography includes pornographic websites, pornographic magazines produced using computers (to publish and print the material) and the Internet (to download and transmit pornographic pictures, photos, writings etc). The scenario The suspect accepts online payments and allows paying customers to view / download pornographic pictures, videos etc from his website. The law Section 67 of Information Technology Act. Who is liable? The persons who create and maintain the pornographic websites are liable. In some cases cyber cafe owners and managers may also be liable in case they knowingly allow their customers to access the pornographic websites. The motive Illegal financial gain. Modus Operandi The suspect registers a domain name using fictitious details and hosts a website on a server located in a country where cyber pornography is not illegal. The suspect accepts online payments and allows paying customers to view / download pornographic pictures, videos etc from his website. – 146 –  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 23. 3 Online Sale of Illegal Articles It is becoming increasingly common to find cases where sale of narcotics drugs, weapons, wildlife etc. is being facilitated by the Internet. Information about the availability of the products for sale is being posted on auction websites, bulletin boards etc. The scenario The suspect posts information about the illegal sale that he seeks to make. Po tential customers can contact the seller using the email IDs provided. If the buyer and seller trust each other after their email and / or telephonic conversation, the actual transaction can be concluded. In most such cases the buyer and seller will meet face to face at the time of the final transaction. Illustration: In March 2007, the Pune rural police cracked down on an illegal rave party and arrested hundreds of illegal drug users. The social networking site, Orkut. com, is believed to be one of the modes of communication for gathering people for the illegal â€Å"drug† party. The law Depending upon the illegal items being transacted in, provisions of the Narcotic Drugs and Psychotropic Substances Act, Arms Act, Indian Penal Code, Wildlife related laws etc may apply. Who is liable? The persons who buy and sell these items. The motive Illegal financial gain. Modus Operandi The suspect creates an email ID using fictitious details. He then posts messages, about the illegal products, in various chat rooms, bulletin boards, newsgroups etc. Potential customers can contact the seller using the email IDs provided. If the buyer and seller trust each other after their email and / or telephonic conversation, the actual transaction can be concluded. In most such cases the buyer and seller will meet face to face at the time of the final transaction.  © 2008 Rohas Nagpal. All rights reserved. 147 – Cyber Crime Digital Evidence – Indian Perspective 23. 14 Use of Internet and Computers by Terrorists Many terrorists are using virtual as well as physical storage media for hiding information and records of their illicit business. They also use emails and chat rooms to communicate with their counterparts around the globe. The scenario The suspects carry laptops wh erein information relating to their activities is stored in encrypted and password protected form. They also create email accounts using fictitious details. In many cases, one email account is shared by many people. E. g. one terrorist composes an email and saves it in the draft folder. Another terrorist logs into the same account from another city / country and reads the saved email. He then composes his reply and saves it in the draft folder. The emails are not actually sent. This makes email tracking and tracing almost impossible. Terrorists also use physical storage media for hiding the information e. g. hard drives, floppies, USB drives, mobile phone memory cards, digital camera memory cards, CD ROMs, DVD ROMs, iPods etc. They also use virtual storage media for hiding the information e. g. mail accounts, online briefcases, FTP sites, Gspace etc. The law Terrorists are covered by conventional laws such as Indian Penal Code and special legislation relating to terrorism. Who is liable? Terrorists as well as those who help them to protect their information are liable. If email service providers do not assist the law enforcement personnel in the investigation then they are also legally liable. T he motive Keeping terrorism related information confidential. Secure communication amongst terrorist group members. Modus Operandi The terrorists purchase small storage devices with large data storage capacities. They also purchase and use encryption software. The terrorists may also use free or paid accounts with online storage providers. – 148  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 23. 15 Virus Attacks Computer viruses are malicious programs that destroy electronic information. As the world is increasingly becoming networked, the threat and damage caused by viruses is growing by leaps and bounds. The scenario Scenario 1: The virus is a general â€Å"in the wild† virus. This means that it is spreading all over the world and is not targeted at any specific organisation. Scenario 2: The virus targets a particular organisation. This type of a virus is not known to anti-virus companies as it is a new virus created specifically to target a particular organisation. The law Scenario 1: Sections 43 and 66 of Information Technology Act and section 426 of Indian Penal Code. Scenario 2: Sections 43 and 66 of Information Technology Act and section 426 of Indian Penal Code. Who is liable? Scenario 1: The creator of the virus. Scenario 2: The creator of the virus as well as the buyer who purchases the virus (usually to target his business rivals). The motive Scenario 1: Thrill and a perverse pleasure in destroying data belonging to strangers. Scenario 2: Illegal business rivalry. financial gain, revenge, Modus Operandi Scenario 1: A highly skilled programmer creates a new type or strain of virus and releases it on the Internet so that it can spread all over the world. Being a new virus, it goes undetected by many anti-virus software and hence is able to spread all over the world and cause a lot of damage. Anti-virus companies are usually able to find a solution within 8 to 48 hours.  © 2008 Rohas Nagpal. All rights reserved. 149 – Cyber Crime Digital Evidence – Indian Perspective Scenario 2: A highly skilled programmer creates a new type or strain of virus. He does not release it on the Internet. Instead he sells it for a huge amount of money. The buyer uses the virus to target his rival company. Being a new virus, it may be undetected by the victim company’s anti-virus software and hence would be able to cause a lot of damage. Anti-virus companies may never get to know about the existence of the virus. – 150 –  © 2008 Rohas Nagpal. All rights reserved. Cyber Crime Digital Evidence – Indian Perspective 3. 16 Web Defacement Website defacement is usually the substitution of the original home page of a website with another page (usually pornographic or defamatory in nature) by a hacker. Religious and government sites are regularly targeted by hackers in order to display political or religious beliefs. Disturbing images and offensive phrases might be displayed in the process, as well as a signature of sorts, to show who was responsible for the defacement. Websites are not only defaced for political reasons, many defacers do it just for the thrill. The scenario The homepage of a website is replaced with a pornographic or defamatory page. In case of Government websites, this is most commonly done on symbolic days (e. g. the Independence day of the country). The law Sections 43 and 66 of Information Technology Act [In some cases section 67 and 70 may also apply]. Who is liable? The person who defaces the website. The motive Thrill or a perverse pleasure in inciting communal disharmony. Modus Operandi The defacer may exploit the vulnerabilities of the operating system or applications used to host the website. This will allow him to hack into the web server and change the home page and other pages. Alternatively he may launch a brute force or dictionary attack to obtain the administrator passwords for the website. He can then connect to the web server and change the webpages.  © 2008 Rohas Nagpal. All rights reserved. – 151 – www. asianlaws. org Head Office 6th Floor, Pride Senate, Behind Indiabulls Mega Store, Senapati Bapat Road, Pune – 411016. India Contact Numbers +91-20-25667148 +91-20-40033365 +91-20-64000000 +91-20-64006464 Email: info@asianlaws. org URL: www. asianlaws. org How to cite Real World, Papers

Zakat Management in Nigeria the Status Quo free essay sample

Considering the position of Nigeria as the 6th Muslim majority country of the world and the incidence of poverty in the country, existence of an effective zakat management is imperative. The amount of public fund that goes into the new zakat institutions also justifies study that provides necessary visibility about their activities. Accordingly, this paper reports the findings from the exploratory phase of a large scale research on zakat management covering the federal capital territory and 15states of Nigeria. To achieve the major aim of describing the modes of zakat management in the country, the methodology counts on field interview, written documents and internet resources. From the study, it is evident that a nationwide zakat institution may not be suitable for Nigeria, a supervisory body will be necessary for uniformity in operation, Fatwa committee should be constituted to address technical issues and government should consider granting of tax relief to zakat payers. We will write a custom essay sample on Zakat Management in Nigeria: the Status Quo or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Given the scope and objective of the current study, it should constitute a significant contribution to zakat management literature and also serve as guide to future researchers Keywords: Zakat management, Fatwa Committee, Tax Relief, Exploratory Phase INTRODUCTION It has long been acknowledged that Zakat institutions across the globe can benefit immensely if information on zakat management among Muslim countries can be effectively shared. There has been increased involvement of government and non-governmental agencies in the establishment of zakat institutions across Muslim and non-Muslim countries. Countries with institutionalized zakat management organs include Saudi Arabia ,Pakistan, Libya, Sudan, Bangladesh, Kuwait, Indonesia, Jordan, Bahrain, Yemen, Malaysia, Brunei, Qatar, south Africa, Canada, and Nigeria . Despite the increasing efforts towards formal zakat institutions in respective countries, there is limited study on the activities of these institutions. Early studies on zakat management in selected countries includes (al-Khui, 1986; Azharuddin, 1988; Imtiazi, 1989; Abdullah, 1991;Mustapha, 1995; Faridi, 1995; Al-Ajeed, 1995; Balogun, 1999; Kafh, 2000 ). Azharuddin, (1988) studied the role of Zakat in modern economy, using Bangladesh as a case of study while Al- Khui (1986) reviewed Libyan Act No 89 of 1971 which related to zakat management in that country. Mustapha (1987) and Ghazali (1991) discussed administration of zakat in Malaysia whereas al-Ajeel (1995) and Mohammed (1995) respectively studied operations of zakat in both Kuwait and Sudan. Kafh (2000) studied zakat management in Pakistan, Kuwait, Jordan and Egypt while Balogun (1999) evaluated zakat collection and distribution in Nigeria. Unlike other studies, the study by Balogun (1999) on zakat collection and distribution in Nigeria was conducted before the revival of formal zakat institution in 1999. Hence, it did not cover the operation of the newly established institutions. Formal zakat management in Nigeria commenced with the declaration of Islamic legal system in Zamfara State. Other states in the northern part of Nigeria embraced this initiative while a number of nongovernmental organizations also embarked on collection and distribution of zakat in the southwestern part of the country. Zakat management experience in Nigeria has lasted for over a decade yet the incidence of poverty is on the increase despite the substantial amount of tax payers’ money is used to fund the operation of these institutions. Past studies on zakat management are either before the re-introduction of formal zakat institutions or are limited to a single institution (Kamaluddin, 1991; Abubakar, 1997; Balogun, 1999; Yusuf, 2002; Aliyu, 2002; Maidugu,2003), therefore, they are incapable of providing global view of zakat management in Nigeria. The current study that describes the operation of zakat nstitutions across the country should not only provide richer insight into zakat management practices in Nigeria but also contribute to existing body of knowledge on zakat management. PRIOR STUDIES ON ZAKAT MANAGEMENT IN NIGERIA Since it was intentionally frustrated by the white men, the re-introduction of formal zakat institution in Nigeria commenced in 1982 after the national conference on za kat held at Bayero University Kano but proper zakat collection did not start until 1987. Research interest in zakat management, however, began after almost a decade following the establishment of Kano State Islamic Council for zakat. Early researchers on this subject were mainly from Economics (Kamaluddin, 1991; Balogun,1999; Wakawa, 1999) but, in recent times, there is increasing interest by researchers from accounting and management (Dogarawa, 2008; Dandago, 2010). The literature can be classified into conceptual (Dandago, 2010; Gidado, 2003; Maidugu, 2002; Dogarawa, 2008; Gusau, 2003) and empirical (Abubakar, 1997; Kamaluddin, 1991; Yusuf, 2002; Aliyu, 2002; Maidugu, 2003). Maidugu (2002) identifies various causes of poverty in Nigeria and discusses the potential of zakat as an effective mechanism to alleviate it. He proposes a scheme adapted from Anwar (1995) which he called zakat investment fund (ZIF). Further, he notes that, although ZIF is capable of lifting poor Muslims to higher economic levels, its effectiveness may be affected by some challenges. Among conceptual studies, Gusau (2003) discusses zakat as one of the Islamic solutions for poverty eradication in Nigeria. In the same group, Gidado (2003) extensively explains the significance of zakat and waqf as Islamic institutions. He further elaborates on the two institutions under Islamic economic system. In his study on possibility of achieving equitable wealth distribution through the institution of zakat, Dogarawa (2008), emphasizes the unique right which Islam confers on the poor. According to him, it is the right on the wealth of the rich that distinguishes zakat from any other forms of assistance given to the poor. He however, cautions that zakat alone may not be able to solve all the socio-economic problems within Islamic social system. He is optimistic that ,if Muslims can manage zakat institutions properly, the role of zakat will be more visible and its effect ill be better felt. Dandago (2010) centers his work on how states that newly adopted Islamic system of government can take advantage of various fiscal policy measures that may help the states in revenue generation as well as controlling cost of governance and ensuring prudent expenditure management. While emphasizing the need for justice to ensure the success of any zakat management, Dandago (2010) warns against any unt oward act as the zakat payers have the right not to pay their due to an unjust government. He, however, raises few controversial issues regarding the use of zakat fund. In his opinion, the government may use the allocation to category â€Å"in the cause of Allah† to finance public goods like education, judiciary, defence, housing, etc. ). Dandago’s position on use of zakat fund is not considered to be universally agreed upon (de Zayas, 2008) and may create mistrust among payers who are against this view and living within the same geographical boundary. In his contribution to the conceptual studies, Dabo (2004) focuses on the framework for legal backing of zakat payment under the convention legal system in a multi-religious country while Dabo (2006) gives an in-depth analysis of the distributive Justice in Islamic Law as a mechanism for poverty alleviation being part of application of the framework. On the other hand, within limited empirical studies, Kamaluddin (1991), looks at the changes in assets upon which zakat is payable. According to him, a number of new assets have emerged and those that were available at the early stage of Islam have undergone serious transformation. He notes that the changes have created need for new methods of assessment of these assets. His study is directed towards this gap in practice and knowledge. He proposes new accounting measures that will facilitate compliance with the Shariah provisions on zakat. A major finding in the study of Kamaluddin (1991) is the identification of the absence of systematic approach to zakat taxation among Nigerian companies. The major limitation of this study is the focus on only Limited Liability Companies thereby making cross comparison of findings very difficult if not impossible. Considering the study limitation and the scope of the findings, Kamaluddin (1991), recommends that future research should address zakat accounting theory and practice for other forms of business entities, specific accounting and auditing responsibilities of zakat institutions in their supervisory role over corporate entities, expansion of zakatable assets to include fees and salaries, and finally the existing legal environment of corporate enterprises in order to identify areas of amendments to allow for effective implementation of zakat accounting. Abubakar (1997), gives details of the structure of organization of Kano Islamic Council. According to him, the council was managed by committees of trustees, public enlightenment and administrative. He observes the shortage of capable hands for handling of affairs of the council on a permanent basis. Among others, he identifies a very wide gap between the demand for zakat assistance and available fund to meet them. Aliyu (2002), also study Kano state Islamic council for zakat. Unlike Abubakar (1997), he investigates the performance of the council. On the operation of the council, he finds that the council adheres to Shariah in its distribution. He , however, discovers that, zakat collection by the council is not only low but it pattern is also unstable. In a period of 10 years, the institution was only able to raise about N2. 8 million (equivalent of $20,627. 28 at exchange rate of N140 to $1. 0). For improvement of performance of Kano state council for zakat, he recommends that the council should embark on aggressive campaign in the mass media, organize zakat seminars and workshop to gain more insight from research output, expand the members of committees to include active people with different backgrounds, and open more offices in the local governments in the state. While focus of earlier empirical studies was on private zakat institutions as a result of absence of governmental counterparts, Yusuf (2002) study was on pioneer governmental zakat institution that was established upon adoption of Islamic legal system by the Zamfara State government in 1999. He investigates the modalities, problems and prospects of zakat in Zamfara state. According to him, zakat is managed by Zamfara state zakat and endowment board. It has outlets at local government, district and ward levels. The zakat board has a board of trustees dominated by Islamic scholars. The board of trustees is further classified into functional committees including fatwa, verification, market, relief and staff committees. Major findings in the work of Yusuf (2002) include domination of Islamic scholars in the board of trustee, exclusion of salary from assets on which zakat can be paid, over concentration of efforts on zakat from agro based outputs, poor patronage by big time business men and over reliance on government grants. Maidugu (2003), like Yusuf (2002), uses Zamfara state as a case study in his study of relevance of Islamic redistributive schemes to poverty alleviation in Nigeria. Basically, his focus is to provide an empirical support or otherwise to the theoretical intuition that the various Islamic redistributive schemes are capable of solving poverty problem, if carefully translated into public policies. Apart from identifying various Islamic redistributive schemes designed to alleviate poverty, Maidugu (2003), explains the extent to which socio-economic characteristics of the poor are related to their practice of Islamic redistributive schemes and the role of Zamfara state zakat and Endowment board in poverty alleviation program in the state. One major finding of this study is that majority of zakat payers distributed their zakat directly to the poor . He also recognizes the unwillingness of zakat payers to disclose their worth for fear of tax repercussion as one of the limitations of his study. Both the major finding and the unwillingness to disclose wealth have far reaching implications on the survival of formal zakat institutions. Government success on enforcement is contingent upon the degree of monetization of the economy, the extent of informal sector in the country and, of course, the cooperation of the zakat payers. The problem of unwillingness to declare assets can be overcome through workshop and seminars on computation of zakat liability. Willing individuals can personally compute their zakat liability. When knowledge gap is bridged, the remaining factor is the cooperation of zakat payers to pay into formal zakat institution. The need to understand how to gain the cooperation of zakat payers is, therefore, important to survival of zakat institutions. Projecting into the future, Maidugu (2003) suggests four areas of future research. First, a study of similar magnitude should be conducted in other states that have adopted Islamic legal system. Second, a similar study should be conducted in other states that have not adopted Islamic legal system but have considerable Muslim population in the federation. Third, future study should investigate variables that explain households’ participation in the Islamic redistributive schemes of which zakat for the major proportion. Finally, he suggests an elaborate study to understand the relationship between the socio-economic characteristics of households and their practice of Islamic redistributive schemes using a wider sample in order to evolve a general policy guideline that will enhance poverty lleviation in the country. The current study, that discusses the management of zakat institutions in Nigeria, is partly in response to this call. Types and Operational Scope of Zakat Institutions in Nigeria The foundation for the effective revival of organised formal zakat management in Nigeria was laid down in Bayero University, Kano, and Ahmadu Bello University, Zaria, through the ef forts of a number of concerned Muslims. One of such endeavours was the organisation of a National Conference on Zakat held in December 1981 in Kano. Another attempt was a special session by the Fatwa Commission of the Centre of Islamic Legal Studies, Ahmadu Bello University, Zaria which took place in November 1990 at Bagauda Lake Hotel, Kano. A landmark achievement was the establishment of the Kano State Zakat Council in Kano by a number of concerned Muslims in 1982 which became actively involved in zakat collection by 1987. This reawakening process of Zakat consciousness among Nigerian Muslims reached its climax after the declaration of the Shariah legal system in Zamfara state in 1999 as it led to the establishment of the first government zakat institution in Nigeria. Figure 1. Types and Operational Scope of Zakat Institutions in Nigeria Figure 1 depicts the types and operational scope of zakat institutions in contemporary Nigeria. It is the output of exploratory field study involving interviews with informants in the zakat institutions, extensive document search and information retrieved directly from the internet. 15 states of the federation and the federal capital territory were visited for the purpose of the exploratory study. More specifically, the visit covered Zamfara state, Kano state, Sokoto state, Bauchi state, Gombe state, Jigawa state, Yobe state, Bornu state, Niger state, Kaduna state, Oyo state, Osun state, Lagos state, Kwara state and Abuja, the federal capital territory. The arrangement of zakat management in Nigeria comprises of governmental and nongovernmental institutional structures. Governmental structure is made up of fully fledged independent zakat institutions and dependent zakat committees backed by laws passed in the individual states. Independent government institutions have various names. They are identified as either committees or boards or commissions or trusts. Typically, the scope of operations of independent zakat institutions extends across the state in which such institutions operate. Examples of independent institutions with coverage across a given state are Zamfara State Zakat and the Endowment Board and Kano State Zakat and Hubsi Commission. There are, however, exceptional situations where the scope of activities of an independent zakat committee is limited to a single emirate or local government. This exceptional category typifies an independent government zakat committee. For example, in Jigawa State, there are four emirate based zakat management committees operating as independent zakat institutions. A leading example in this category is Dutse Emirate Zakat Committee. Unlike these two forms of independent government zakat institutions discussed, typical dependent government zakat institutions are established by law but operate under the umbrella of another organisation. Examples of this form of institutions are the like of zakat structures we have in Kaduna and Bauchi states. The Kaduna State Zakat Management Organisation operates as a unit within the Kaduna State Bureau for Religious Affairs (Islamic Matters) while the Bauchi State Zakat Department operates as a department in Bauchi State Shariah Commission. All these different forms vary greatly in sizes. On the one hand, the category of independent boards with a state wide operational scope has a full staff complement in a relatively independent office block. Independent boards of zakat usually have a board of trustees comprising of voluntary or ceremonial members. Composition of these trustees varies from one state to the other depending on the focus and perceptions of the boards of zakat institutions. There are boards of trustees that are dominated by Islamic scholars whereas there are others where the composition reflects the representation of people from all sectors in the state. On the other hand, a typical independent zakat committee often has one or two senior administrative officers with two or three supporting staff operating from two to four rooms used as offices. In this type of arrangement, that is, independent zakat committees, the boards of trustees oversee all aspects of zakat management while administrative staff provide only supporting roles. Consequently, the board of trustees is usually re-grouped into sub committees such as zakat collection committees and zakat disbursement committees. Although the use of various types of sub-committees is found in independent zakat boards, the major difference is the active involvement of the staff of independent boards in the sub committees as opposed to the taff of dependent zakat organisations whose role is relatively passive possibly because of the shortage of man power. Dependent zakat committees are rudimentary in nature. It is difficult to identify this form of committee with a specific pattern. In Bauchi, for instance, the zakat department, which represents the category of dependent committees, is headed by one of the commissioners under the Bauchi State Shariah Commission. There is no board of trustee but an advisory body comprising of most of the commissioners. Effectively, the commissioner of zakat plays a major role in this body while other commissioners provide necessary support. In contrast to the experience in Bauchi, currently, the Kaduna State Zakat Management Organisation (proposed as, Kaduna State Zakat Management Organisation and Awqaf Board), has only one senior administrative officer assisted by junior staff but with no advisory body. The simple setting in Kaduna State, based on the proposal made to the permanent secretary bureau for religious affairs in respect of Islamic matters, appears to be the preparatory ground for a fully fledged independent zakat institution. Like government zakat institutions, there are three forms of zakat organisations categorized as non-government zakat institutions. They include independent registered foundations, dependent registered zakat committees and dependent unregistered zakat committees. Independent registered zakat bodies mostly go by the name ‘foundation’ such as Zakat and Sadaqa Foundation and Al-Habibiyyah Zakat foundation. In contrast to governmental institutions, this category of zakat organ often has board of trustees made up members from diverse fields and drawn from different geographical locations and they focus wealth other than agricultural products. In terms of scope of operation, they are relatively small compared to government zakat institutions. The degree of intensiveness of operation, however, varies. In the case of Al-Habibiyyah Zakat Foundation, it operates from a modest office with few staff and operations are limited to Abuja; a part of the federal capital territory. On the contrary, the Zakat and Sadaqah Foundation is a highly ambitious organisation. It has its corporate office in the central business area of Lagos state as well as offices in five other states including the federal capital territory, Abuja. Due to infrastructural limitations, the operation of the foundation is often imited to the immediate environment of the foundation but not the remote areas of the state of operation. Dependent registered zakat bodies, as the name implies, are institutions registered specifically for charitable activities but also engage in management of zakat funds. At the moment, the only example of dependent registered zakat institutions is the Muslim Welfare Fund (MUWELF). It is grouped as dependent because zakat management is o nly one of the charitable activities of MUWELF, and is handled by a zakat unit within the body. MUWELF operates only in Lagos State. In addition, there are also dependent unregistered zakat committees that operate as zakat fund managers but lack the backing of the law. They operate under the umbrella of a registered Islamic organisations such as An-Sarudeen Society of Nigeria, Nasrul- Lahi- Fatih- Society (NASFAT) and Muslim communities within a registered institution such as the Muslim community of Obafemi Awolowo University, Ile- Ife, Nigeria. Typical dependent unregistered zakat bodies often have standing committees but their operation, at best, is on an ad-hoc basis. Usually when Ramadan is approaching, such committees swing into action. They commence compilation of names of prospective zakat payers while waiting for beneficiaries to show up. SIGNIFICANT FINDINGS FROM THE FROM THE STUDY Although the present paper does not report the entire findings from the overall study, a number of significant findings were made during the exploratory phase. First, there is absence of national supervisory body to regulate the activities of zakat institutions; as a consequence, it leaves the standard setting in these organizations to the whims and caprices of the trustees of individual zakat management entity. Although, the independent zakat institutions have board of trustees, it is unclear if they will be able to provide the required guide and exercise appropriate controls to ensure that these institutions are not distracted from the objectives for which they were established. Within a given state, fragments of zakat institutions exist, at least, there is a state with four emirate based zakat committees. Such arrangement constitutes a serious drain on available zakat fund as a good percentage of zakat collections will be used for sitting allowances of the various boards of trustees in all the committees within the state. Unless there is a single supervisory body for zakat management in such state, uniformity in operations will be difficult if not impossible. Accounting records of all zakat institutions run by government reflect over dependency on public funds. This, however, is not the case with nongovernmental zakat institutions that rely only on zakat and other donations from individuals. Reporting practice also follow the dictates of law which is not comprehensive enough to demonstrate the levy of transparency that can promote public trust. Poor zakat collection by governmental institutions is traceable to preference of reasonable percentage of wealthy individuals to distribute their zakat direct to the poor, differences in political ideology, strict adherence to the Islamic school of thought that prohibits zakat on salary and poor data management. Difference in political parties impinges zakat collections in states where the ruling parties and the wealthy people are in the opposing political camps. Zakat institutions are viewed as a mean to score political points by this category of wealthy people. The fact that zakat institution should be managed by a government that uphold Sharia makes it imperative to put in place mechanism that will eliminate threat which political alignment pose against effective zakat management. Payment of zakat on salary is not supported by all schools Islamic jurisprudence. On this basis, zakat is not collected on salary and professional fees by zakat institutions in the north whereas zakat is collected of these forms of income in the southwest. This disparity in the application of Shariah portends administrative bottle neck if zakat is to be collected at National level. Besides, it will, definitely, deny the institutions a very important and reliable source of revenue that can be used to fulfill the purpose of poverty alleviation for which these organisations are established. Interestingly, these institutions concentrate on farmers majority of whom cannot be considered as rich. It is not impossible that most of them pay zakat out of religious zealousness not because they are rich. Problem of poor database management cut across the two types of zakat institutions. There are cases where zakat payers pay directly to their banks or where individuals prefer not to disclose their identities. Updated records of zakat payers and zakat recipients are essential for good database management and planning. According to Qadarawi (1999), proper database management is inevitable for efficient service delivery by zakat institutions. Since good data management is essential for long term sustainability of these institutions necessary strategies should be put in place to address it. Muslims who pay zakat in states where Islamic laws used are not given allowance against tax liabilities. This is within the power of these states. In countries where social justice is taken very seriously, government grant tax reliefs in respect of donations made by citizens to a number of charitable organisations to ensure sustained income for charitable activities. Also, in multi-religious societies of Singapore and Malaysia, amount paid as zakat by Muslims are set against their tax liabilities to ensure that Muslims are not unfairly treated despite differences in faiths of the citizens. If such relief is introduced, it may promote proper record keeping culture in these institutions and may encourage more individuals to pay zakat. Another important finding is the dual-chairmanship of an individual in two zakat institutions. Integrity of the person concern and the respect of people he commanded were given to justify the occupation of chairmanship in two institutions own by different states. Scholars have argued that multiple directorship enriches decision making potentials of such directors holding such appointment. However, it is not clear if an important issue such as zakat management was not given skin-deep attention when an individual serves as chairman of two zakat institutions. Similarly, cases exist where the boards of trustees are made up of mainly Islamic scholars. For effective corporate governance, it been recommended that boards with members form diverse background are most suitable for charitable institutions. According to them, such combination will give room for better deliberation and richer decisions. The domination of board by Islamic scholars may be antithetical to the realization of the envisage objectives of diverse board. There is no doubt that presence of experts in Islamic knowledge will ensure injection of ideas that will guarantee Shariah compliance by these institutions. It is equally not untrue that exclusion of experts from other fields will deny the organisations the benefit of rich managerial experience which may be vital for the organisations to meet the dynamics of the changing world. Conclusion and Recommendations This paper has discussed the status of zakat management in Nigeria. More specifically, it focused on the various arrangements for zakat collection and distribution and findings from the study. From the preceding discussion, if appropriate steps are not taken to effect desire changes in the current practices, it may be difficult to realize the full potential of zakat as an Islamic institution for poverty alleviation in Nigeria. There is a need for national supervisory board to set standards and to monitor compliance as it is done in other jurisdictions. This board should be able to resolve problems associated with types of reports to be prepared for public accountability, board development practices for zakat institutions and the requirements which organisations must fulfill before they are authorized to collect and distribute zakat. An establishment of effective Fatwa committee is also imperative to streamline possible disagreement that may arise due to differences in school of Islamic thought. Fragmentation of zakat institutions for whatever reason may not be in the best interest of zakat recipients. Nigeria is made up of a number of states with varying social, cultural and economic characteristics. It is unclear if a single model of zakat institution may suit the circumstances of Nigerian Muslim. For instance, in states that are implementing Shariah legal system, a single governmental model should be appropriate provided it is structured in a way that it can gain the trust of zakat payers in the state. Public opinion poll may be carried out to ascertain the acceptable form of zakat institution rather than imposing a particular type. In other states, nongovernmental agencies can be formed to manage zakat collection and distribution since Muslims may not feel comfortable with zakat institution that is run by a government that is perceived to be hostile against Islam. This is pertinent as the trust of public also applies to this type of institutions. It is important for government to consider ways of implementing rebate to zakat payers to encourage more people to pay into zakat institutions rather than distributing their zakat direct to the needy. For effective implementation of rebates for zakat there is a need for data harmonization between zakat institutions and the tax authority. This requires an in-depth study and, in my estimation, it is, indeed, a good area for further research. References Abdullah, Taufik. (1991). 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