» ABSTRACT Fraud in the Nigerian banking institution in seen by people as an enemy, moreover on their own assets even when they themselves are cleaver fraudsters or dupes on their people. It exists in different sectors of our nations economy’s education, Agriculture , Mining, Production Banking. T…Continue Reading »
» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY 1.1 THE NEED FOR ACCOUNTABILITY IN PUBLIC SECTOR At, the onset of the oil boom in the 1970’s, many were convinced that the era of scarcity has given way to abundant resources. A major problem was how to plan for the societies to be c…Continue Reading »
» CHAPTER ONE INTRODUCTION It has been thirty nine years since the first group of professionally qualified accountants came into existence in Nigeria under the name “the association of accountants in Nigeria” this association was absorbed by our institute created by an act of parliament No 15 of …Continue Reading »
» ABSTRACT This project work “The Analysis of the Impact of Value Added Tax in Revenue Generation in Nigeria (2000 – 2009)” was necessitated by the need to assess the performance of Value Added Tax and ascertain it impact on revenue generation in Nigeria. It focused on the effect of VAT on vata…Continue Reading »
» ABSTRACTThe Nigerian Capital Market is indeed a tool for economic growth and development. Many researchers are of the opinion that the market has done well, especially in terms of return on investments. If this is true, the impact is supposed to be shown on the economy of the nation. The aim of the …Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY. Every country in the world tends to generate income through tax administration. In Nigeria the company income tax administration aims and tries to tax each company in the state more effectively. However the level at which the co…Continue Reading »
» ABSTRACT This paper examines the effect of exchange rate fluctuations on the Nigerian manufacturing sector during a twenty five (25) years period (1986 – 2010). The argument is that fluctuation in exchange rate adversely affects output of manufacturing sector. This is because Nigerian manufacturin…Continue Reading »
» ABSTRACT The use of teaching materials and resources in teaching and learning play very important roles in education all over the world. According to Tamakloe, Amedahe and Atta (2005, p.60) a teaching material is “a material which a teacher uses to facilitate the learning, understanding and acquis…Continue Reading »
» CHAPTER ONEINTRODUCTION PREAMBLE There are basically four resources that organizations use to achieve their objectives. These resources are known as the four “Ms” in the vocabulary management. They are; man, materials, money and machines. Of these four, the most important element is unarguably…Continue Reading »
» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDYIn today’s increasing complex business environment, companies face numerous challenges and risks that are difficult for them to deal with. The threats are worsen by globalization and the advent of modern information technology that are combined to …Continue Reading »
» CHAPTER ONEINTRODUCTIONBACKGROUND OF THE STUDYThe new millennium brought with it new possibilities is terms of information access and availability simultaneously, introducing new challenges in protecting sensitive information from some eyes, while making it available to others. Today’s business en…Continue Reading »
» CHAPTER ONEINTRODUCTION1.1BACKGROUND OF THE STUDY Countries seeking to improve its revenue generation would opt for a concept enabling it to best realize its objective with due regards to its peculiar socio economic make up, one of the way is by taxation.Value Added Tax (VAT) was first introduced i…Continue Reading »
» ABSTRACT The role of the capital market in the revolutionisation of the economy cannot be over emphasize especially when one considers the high level of financial intermediation it conducts as regards its role in channeling funds in large amount from surplus areas to deficit areas.CHAPTER ONEINTROD…Continue Reading »
» ABSTRACTThis research hopes to examine and to give a definite due on issues and applications budgeting in manufacturing companies. However, budget has become a major tool needed generally in all aspect, for instance budget itself is a projection of the flow of funds and how such funds will be spend …Continue Reading »
» ABSTRACT In the 1980’s and 1990’s most African countries including Nigeria were faced with severe economic crisis resulting in falling per capital incomes and determinations of social conditions, which were faced with both internal and external problem.Nigeria like other developing countries ad…Continue Reading »
» ABSTRACTThis project focuses on environmental degradation and the need for corporate organization to fulfill their social responsibilities. Using the system theory, the interdependence among the environment, organization and sustainable development was examined. The system theory was modified t emph…Continue Reading »
» ABSTRACTThis research was carried out in order to examine the impact of auditor’s independence on financial reporting in Nigeria. The study aimed at examining investigating and ascertaining the interaction between audit quality and financial reporting in Nigeria. Hence, the study is a movement tow…Continue Reading »
» ABSTRACTThis study was an investigation on users perception of human resource accounting in Nigeria with the aim of finding out of there is an objective way of valuing human resources (labour) in the financial statement of an organization in Nigeria. In pursuance of this objective, two hypothesis wh…Continue Reading »
» ABSTRACTThis study is to investigate the impact of voluntary disclosure responsibility (CSR) on the overall performance of firms with emphasis on the top highly market capitalized firms listed on the Nigerian Stock Exchange. It examines CSR disclosure practices in the annual reports of companies acr…Continue Reading »
» ABSTRACTAn organization comprises of a combination of various information systems. These various information systems aid the collection of data that is necessary for management to prepare their financial reports that will aid decision making in order to achieve organizational goals and objectives. T…Continue Reading »
» CHAPTER ONEINTRODUCTION1.1Background to the StudyAccounting provides a vital service to broad and diverse users. Investors use financial accounting information for investment decisions, governments agencies need it particularly for tax purposes while regulatory agencies use it to determine whether e…Continue Reading »
» CHAPTER ONEINTRODUCTION1.1BACKGROUND OF THE STUDYEvery business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector or efficient and timely provision of essential services at a reduc…Continue Reading »
» CHAPTER ONEINTRODUCTION1.1BACKGROUND OF THE STUDYEvery business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector or efficient and timely provision of essential services at a reduc…Continue Reading »
» ABSTRACTBusiness combination is the fusion of separate business entities into a unified whole. It is a viable tools for combating economic depression. It sustains the viability, dynamism and value enhancing capability of a company.The company is able to attract the most talented executives and retai…Continue Reading »
» CHAPTER ONEINTRODUTION1.1Background of the StudyMan’s adaptive capability, according to Sabine (1972), has not been limited to the improvement of his political life or the creation of political institution. If anything, man has been more ingenious in his economic life also. The introduction of mod…Continue Reading »
