IOSR-JHSS   Volume-12 ~ Issue-2 ~ May-Jun-2013

Abstract: India is common law federal country, with separation of powers between the legislature, the judiciary and the executive. There is a division of legislative powers between states and the federation itself under article 246 of the Constitution. Each state has its own executive government, which functions independently from the federal government. In July 1860, James Wilson, the first Finance Member of the Governor General in Council, quoted thus from the authority of Manu while introducing the act for levying income tax in the country, As the leech, the calf and the bee take their food little by little, even so must the King draw from his realm, moderate annual taxes. In 1924, a Central Board of Revenue was created to administer central taxes. The attainment of Independence marked another paradigm shift for taxation.

Key Words: Direct Taxes, Indirect Taxes

[1]. ASCI Journal of Management 40(2): Copyright © 2011 Administrative Staff College of India, DR. SUNIL MITRA, ASCI Journal of Management, March 2011, ): pp. 128 to 138.
[2]. Chapter-6 Direct and Indirect Taxes, www. mospi.nic.in/, pp. 71 to 76.
[3]. 8-1-2004, The Challenges of Tax Collection in Developing Economies, Pramod K. Rai, University of Georgia, School of Law LLM, Theses, pp. 1 to 104.
[4]. K. Sanjay Kumar, Literature of Tax Report, july 2008, pp. 80 to 85.
[5]. R. Jinta, International journal of Tax Review, April 2000, pp. 136 to 150.
[6]. Book: Public Finance in Ancient India, Author: K. B. Sarkar, pp. 33 to 35.

Abstract: Information and communication technologies (ICTs) are increasingly being incorporated into the internal workings of government, globally. This is done in pursuit of a more effective, efficient and responsive machinery of governance. This paper asseses the potentials of e-government to overcoming the challenges that inhibit Ofu local government in Kogi State (North- Central, Nigeria). It sets out in specific terms to asseses Ofu local government's performance, investigate core challenges that impedes performance, assese the extent to which e-government tools are used in its internal workings as well as what potential threats exist that could supplant its adoption. The results show that Ofu local government's performance with regards to capital projects, speed in service delivery, transparency and accountability among others, are very poor. Though there are proven research and empirical evidences to the capacity of ICTs to reform and reposition public bureaucracies for better performance, there are a number of potential threats to its adoption in Ofu local government. This study identifies some of these impediments like; low computer literacy, lack of political will, lack of adequate ICT infrastructures, excessive bureaucracy, among others. The paper therefore recommends that government should invest in the provision of ICT infrastructures, as well as in purposeful ICT training. Furthermore, concerted efforts should be made to improve power supply, since electricity is the live-wire of ICT. Besides, transparency and accountability structures like freedom of information (FOI) should be activated and empowered, in order to equip the common man with the vital information needed to demand accountability from the custodians of public wealth

Keywords: Local government, e-government, local government performance, local government reforms, Information and communication technologies (ICTs)

[1]. G. Ajayi, (2003a). "‟Role of government in IT development – Status Report on e-Nigeria‟‟. In Proceedings of e-Nigeria 2003 10 – 12 March, Abuja, Nigeria http://enigeria.org/2003/
[2]. UNPAN (2005). UN Global E-government Readiness Report 2004 .http:/ /www. Unpan .org
[3]. P. Ifinedo, (2008) ICT and Max Weber‟s Theory of Bureaucracy
[4]. World Bank Report (2009). Washington D.C
[5]. E. Iheme, (2003). "‟The prohibition of Nigerian civil servants from political activities: A necessary derogation from freedom of association‟‟ The International Journal of Not-for-Profit Law, http://www.icnl.org/JOURNAL/vol.6
[6]. P. Ifinedo, (2005). "‟Measuring Africa‟s e-readiness in the global Networked economy: A nine-country data Analysis‟‟ International Journal of Education and Development using ICT, 1, 1, 53-71.
[7]. InfoDev(2003).‟‟E-government Hand book for Developing Countries ‟‟ http ://unpan.
[8]. R. Heeks, (1999). Reinventing Government in the Information Age: International practice in IT-enabled public sector reform. New York: Routledge,
[9]. Sanvheta etal (2001). Egovernment reforms in States of the south. www.thirdworld.com
[10]. Sharma, S. K. and Gupta, J. D. N. (2003). "‟Building blocks of an e-Government - A framework‟‟, Journal of Electronic Commerce in Organizations, 1, 4, 1-15.

Abstract: This Paper sets to investigate the aspect of an Islamic perspective of sex and sexuality such as the goals of marriage, the practice of homosexuality, celibacy and monasticism. It also looks at the Islamic guidelines which could assist Muslims to uphold sexual morality such as faithful to one's wife or husband, proper dressing, early marriage, lowering of the gaze/ modesty and the concept of adultery. The methodology employed in this paper was based on information and analysis of the data from books, journals, archives, newspapers, reports, internet, the Holy Qur'an and Ahadith. The paper reveals that, Islam considers sex as one of the essential human needs that must be properly satisfied. It is a necessity of the human being that, it requires favourable consideration. Infact, Islam considers it as one of the requirements of life that should be properly and lawfully satisfied. Moreover, Islam does not treat it as distasteful, filthy or heinous act of man. It also, considers "Zina" not only as a great sin but also as an act, which opens the gate for many other shameful acts, which destroys the very basis of the family, leads to quarrels, murders, ruins reputation/ properties and also spreads numerous diseases, both physical and spiritual. It is recommended that, Muslim should marry as early as they are able. Muslims should not fear poverty nor should they apprehend increase of family members as a result of marriage, and thus, because of that, stay away from marriage.

[1]. Abu "Abdullah Muhammad bin Ismail: Al –Jami al-Sahih (Sahih al-Bukhari, (Cairo) Volume 7, Book 2, Number 331
[2]. Abu Da‟ud, Sulaiman bin al –Ash‟ath al- Sijistanii (1372 A.H) : Sunan Abi Da'ud, Cairo,
[3]. Abdul‟Ati,H.(1982); The Family Structure in Islam, Lagos, Islamic Publication Bureah, p, 33
[4]. Adeyinka A.B. (1997); Islam and sex; According to Qur‟an and Hadith. Islamabad Pakistan, Da‟wah Academy. Pp, 51-53
[5]. Akbar, K.F. (1994) Family Planning and Islam. A Review Hamdard Islamicus Vo. XVII, No 3.
[6]. Alli Y.A. (1978): The Holy Qur'an, Text, Translation with Commentary. The Islamic centre, Washington
[7]. Al-Sheha, A. R. (2001): Islamic Perspective on Sex, Riyadhi, Saudi Arabia, Umm Amr.
[8]. Al- Tirmidhi, Muhammad bin Isa (1352A.H): Al-Jami' al-Sahih well known as Sunna al-Tirmidhi, Cairo
[9]. Athar-Shahid (2003): "Sex Education, Teenage Pregnancy, Sex in Islam and Marriage" Muslim Youth and Sexuality of Education, Lagos: Fountain Media publications.
[10]. Bhayat, M. Z. (2003): "Sex Education: Islam versus West" Muslim Youth and Sexuality Education, Lagos: Fountain Media publication

Abstract: The link between the natural world and writing poetry is one of the keys to understanding Ted Hughes's work. This paper sheds light on Hughes's attempts to make vocal the inner life or the depths of human unconscious. Hughes's poetic philosophy harps with the tune of Sigmund Freud's theory of psychoanalysis. Freud's 'id'suggested a more subtle way in which the bestial and the instinctive could figure in human psyche. The interaction of the human and the beast worlds have taken the form of depicting human life in terms of some notion of animal behavior. This has served many purposes-to embody specific human emotions, often uncontrolled emotions, to depict a way of escaping human limitations, especially seeming narrowness of city life, morality or purely intellectual discernments. Similarly Hughes's poems depict a breaking free from some perceived set of social or political limitations that the writer wishes to expose and change. By revolutionizing our understanding of the inner workings of the unconscious Ted Hughes was a major influence on the twentieth century thought.

Keywords: Ego, Eros, Id, Primitivism, Racial unconscious, Shamanism, Superego, Thanatos

[1]. Keith Sagar,The Laughter of Foxes: A Study of Ted Hughes ( Liverpool University Press and University of Chicago press, 2000)
[2]. M.H. Abrams, A Glossary of Literary Terms, Seventh Edition (Cornwell University,2007)
[3]. Lillian Feder,Ancient Myth in Modern Poetry (Princeton, Princeton University Press, 1971)
[4]. Lillian Feder,Ancient Myth in Modern Poetry (Princeton, Princeton University Press, 1971)
[5]. Ted Hughes, Poetry in Making (London, Faber And Faber,1967)
[6]. P.R. King, Nine Contemporary Poets: A Critical Introduction. (London and New York, METHEUN.1979)
[7]. Lillian Feder,Ancient Myth in Modern Poetry (Princeton, Princeton University Press, 1971)
[8]. Lillian Feder,Ancient Myth in Modern Poetry (Princeton, Princeton University Press, 1971)
[9]. A.E.Dyson, Three Contemporary Poets Thom Gunn, Ted Hughes and R.S.Thomas: A Selection of Critical Essay.( Basingstoke, Macmillan, 1990)