» Abstract The objective of this paper is to evaluate the performance of Nigerian Stock Exchange (NSE) sector indexes. Specifically, the paper estimates and compares the univariate statistics and correlation coefficients of the NSE all share index, banking index, consumer goods index, oil & gas index,…Continue Reading »
» Abstract Creation and sustenance of small and medium scale enterprises is a function of many factors which include funding. The effort to transform innovations into economic goods certainly would require reasonable level of funding which appears elusive due to global economic recession. Accessing cr…Continue Reading »
» ABSTRACT This study seeks to establish the relationship between Ethical Thoughts in Accounting and Accounting Practice, the objective is to specifically determine the extent to which principles in ethical standards such asIntegrity, Independence, Confidentiality, Professional Competence as well as…Continue Reading »
» Abstract This paper examines the ownership from Sharīʿah perspective to ascertain the conformity of beneficial ownership as applied in the Islamic finance industry to the concept of ownership in Sharīʿah. It also studies several Sharīʿah concepts and contractsthat share the attribute of bene…Continue Reading »
» ABSTRACT This study examines some components of Corporate Governance with huge potentials for narrowing expectation gap. The study adopted a descriptive and survey research design and data was obtained through interview and questionnaire administered to a purposive sample size of 130 respondent…Continue Reading »
» bstract Share price is a reflection of a company’s performance and investors’ expectations about the future prospects of the firm. This study therefore investigates the determinants of deposit money banks’ share performance on the Nigerian stock market between 2005 and 2014. This was with a vi…Continue Reading »
» Abstract This study examined the factors influencing trade credits allowed by small and medium sized enterprises (SMEs) in Nigeria. The study employed secondary data collected on trade credits and firm specific factors from the audited annual reports and accounts of 34 non financial quoted firms and…Continue Reading »
» Abstract Treasury Single Account (TSA) policy in Nigeria is a government accounting system under which all government revenue receipts and income from FEDERAL Government’s Ministries, Departments and Agencies (MDAs) are collected into one single account, usually maintained by the Central Bank …Continue Reading »
» ABSTRACT This study examined the impact of the adoption of the International Financial Reporting Standards (IFRS) on earnings management in quoted manufacturing companies in Nigeria. Published Financial statements prepared under the Nigerian Statements of Accounting Standards (SAS) and the restated …Continue Reading »
» abstract The article examined the influence of profitability performance on dividend payout of insurance firms in Nigeria for duration of five years 2010 – 2014 using multiple regression. The study used dividend payout as a dependent variable which is measured in form of ratio to the earning per s…Continue Reading »
» Abstract Tax planning exploits both opportunity and loopholes in government tax policies and often involves the use of legal and professional arrangements, wherein organizations shift the burden of tax within the statutorily required limit, some of the arrangements include altering the information c…Continue Reading »
» BSTRACT The 2009 crisis in the Nigerian banking system prompted a more robust and rigorous regulatory regime, with particular attention on enhancing the quality of banks and establishing financial stability. To this end, the regulator of banks in Nigeria implemented policies and pronouncements in li…Continue Reading »
» Abstract Revenue generation is the nucleus and the path to modern development. Thus, this study assessed the various ways of enhancing internal revenue generation in Adamawa state. The research methodology entailed the use of survey research design and purposive sampling method to select responden…Continue Reading »
» ABSTRACT External auditors occupy a unique position in the business community when they perform anaudit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of various parties. However, in recent years the audit practice because of several scandal…Continue Reading »
» ABSTRACT Previous studies have paid little attention to the state of International Financial Reporting Standard (IFRS) awareness and adoption in North Central geo political zone of Nigeria. This study investigated level of awareness, challenges and adoption of IFRS for Small and Medium Enterprises…Continue Reading »
» ABSTRACT This study was to examine and find out the role of auditing on management’s control success with a particular reference to the Department of Audit, Ministry of Finance, Uyo, Akwa Ibom State. To achieve this objective, four research questions and three research hypotheses were formulat…Continue Reading »
» ABSTRACT This project deals with the network of livestock but focuses on the information of the livestock and how they interact with the physical environment. This new design is meant to given the public information on livestock making use of the computers. This project will also focus on animal hus…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.0 Introduction Online movie ticket reservation system is basically made for providing the customer’s, any where and anytime service for booking seat in movie hall and together. Information about the movies online. The user can easily be able to…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 Background to the Study In the olden days, financial institution in Nigeria did almost all their transactions manually, to allow customers perform their financial transactions and other banking processes. The customers have to form a queue which end…Continue Reading »
» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Our saviour Institute of Science Agriculture and Technology (OSISA TECH) Enugu is a private Polytechnic approved by the federal Government of Nigeria. It was officially opened on Jan 21, 1999 by the Federal minister for education, Prof .Oketi Ambrose.…Continue Reading »
» BACKGROUND OF THE STUDY Evaluation is the systematic determination of merit, worth and significance of something or someone. Evaluation often is used to characterize and examine subjects of interest in a wide range of human enterprise including the Arts, business, Computer Science, criminal justice,…Continue Reading »
» ABSTRACT Airline reservation and ticketing in a commercial airline company is a project work aimed at creating a system that will enable traveler’s book their flight by making reservations. As the world is turning into a global village with almost every aspect of human endavour getting computerize…Continue Reading »
» ABSTRACT This project, electronic diagnosis system, is a software system tailored for use in the diagnosis and analysis of diseases. The software is an expert system with a database containing an expert knowledge. The user only uses it to determine whether he or she has any of the diseases wit…Continue Reading »
» ABSTRACT A vehicle is a mobile machine that transports passengers or cargo. Automated vehicle identification system, is software that will assist the security men in recognizing an official car in Federal Polytechnic Nekede. This software is an expert system will be program with the knowledge of som…Continue Reading »
» ABSTRACT The main objective of this study is to develop an ICT assisted menu directorate system, whereby someone could be able to choose a meal, get the list of ingredients to cook the meal and follow a step by step help in order to cook the meal. In the other hand, it will also consist of a food ti…Continue Reading »
