The focus of this study is to identify the implication of foreign exchange on profitability of firms with regards to the return on asset and return on equity. The case study of this research is Nestle Nigeria and Switzerland, within a time frame of 30years (1986-2015) The dependent variable in this study is profitability while the independent variable is foreign exchange and the control variable is interest rate. The proxy for the dependent variable would be nestles return on asset and ... read more

Small scale businesses are those businesses which are independently owned and operated requiring limited capital with few employee and non sophisticated technology and which is not dominant in its field of operation. Small businesses constitute those sole proprietorships, privately owned corporations, partnerships with fewer employees and less annual revenue than a regular-sized business or corporation. FRANCHISE BUSINESS Franchising is a way for small business owners to ... read more

This study seeks to examine the effective distribution and organizational performance. It will therefore seek to enable the management to provide consumers with the right products at the right time, right place and at the right price which result to a substantial percentage of sales for the company. It will also serve as a blue print of action guide to infant companies and as a compendium of knowledge for further research work in logistics/distribution channel management of indigenous and multin... read more

ecision making constitute a fundamental function of the office manager which must be carried out effectively to determine the strategic choices of the organization with the view of attaining the objectives of the organisations. Consequently the process of carrying out organizational effective decisions must be followed according to peter drucker (1967).However many organisations have treated the issue of decision making with levity not considering relevant issues that bear in the taking of effec... read more

The issue of corporate social responsibility has generated a lot of discuss and debate; some scholars argued for CSR while other scholars argued against CSR and its principles. Hence, the question is, how will organizations carryout their social responsibility? What area of the host community requires social responsibility? To what extent do corporate social responsibilities affect performance of a firm? How can performance of a firm been improve through social responsibility? It is to ... read more

In the past, huge sums of government money have been siphoned through the processes of contract awards. A major thrust of this administration therefore, is the acceptance of Procurement Reforms Act as a tool for embracing transparency, competition, fairness, integrity, openness and value for money in the procurement reforms Act and seek the support of all governance for the implementation of the scheme in various ministries and government parastatals.

The desire to build a strong economy is the desire of every patriotic citizen in Nigeria. This desire is illustrated via high productivity in the part of citizens in Nigeria and, the ability of the government to diversify the economy to earn more foreign exchange. Over the years, the discovery of oil in Nigeria has been argued to be a curse rather than a blessing. This assertion is gotten from the fact that oil still remains Nigeria’s biggest income earner, as it accounts for over 80% ... read more

The research proferan evaluation of the impact of capital Budgeting on organizational performance It analyses the nature of capital budgeting and its significance. The research profers the nature and measures of organizational performance and evaluates the impact of capital budgeting on organizational performance.A case appraisal is provided to determine the impact of capital budgeting on the performance of ondo state ministry of works.

This research project is aimed at studying the impact of automated accounting system on the payroll preparation in large organisations selected from both Lagos and Ota. In an attempt to study the impact of automated accounting system on payroll preparation; data were collected through administration of questionnaires to various large organisations located in Ota and Lagos. The data were analysed and average mean score were. The four hypotheses were tested using correlation co-efficient, analy... read more

The public sector of Nigeria is one of the major contributor to the growth and development in Nigeria; although there have been so many reforms and policies since 1952; most of the public sectors in Nigeria did not survive the experiences from such reforms and policies. The economics and financial status of most countries especially the developing nations depends on the level of stability in the public sectors; that’s to say that the performance of the public sector has a significant effect on... read more

This study is to find out how budgeting control and planning help to increase productivity in Anamco Emene. To gain this project work, four (4) research question. Wee formulated. A review of literature was done to ensure solid conclusion for the study. A structured questionnaire was developed and administered by the researcher to sixty two (62) staff made up of junior and senior staff of Anamco Emene Enugu. Table analysis where data was decoded into mean and standard deviation was u... read more

The Nigeria economy within the half of this century experienced quite a lot of business failures. There was a rapid growth in the number of indigenous companies collapsed with the same rapidity with which they were established. Business failures are actually one of the most difficult and complex concern faced by investors in the equity market or the stock exchange market in the recent time. Even with the best of strategic co-operate planning, business failure are still a common occurrence. Bus... read more

A Financial Institution is an organised body concerned with the management of money. This is to say Institution is responsible for the lending and borrowing money. Institution involved financial intermidaition where money is mobilized and channeled for the public sailing those who have surplus funds and save those who want to invest in productive activities. Some of institution in Nigeria are Commercial Bank, C.B.N, Insurance companies, stock Exchange Market, Development Bank, Merchant Bank ... read more

Distress in the Nigerian banking sectors is a problem that bank has in this recent time. This seems as if the regulatory authorities appeared to be fighting a losing battle to sanitize the system. Ebtiodaghe (1996) observed that banking distress occurs when customers were unable the loss of their deposits and consequent breakdown of their contractual obligation. The central bank fails to meet its capitalization requirements, has a weak deposit base and is afflicted by mismanagement. Aderiu... read more

Company performance is very important if such a company want to achieve its purpose of starting its business without positive impact of any organization, it means that the way of achieving the objectives when the business has commenced will be a difficult situation for that organization. It is obvious that the performances of companies sis not unto expectation. That is why the researcher wants to know the impact auditing create in improving companies performances.

In the origin auditing was not used to cross check accounts by the management or owners’ of the business. Auditing was introduced when the capital used for running the business was large and the fund was entrusted in the hands of few who are managing the business. Under this condition the need to have an auditor becomes apparent to the owners of the business. Auditing is one of the management instrument for efficiency and effectiveness, control and monitoring exercise towards... read more

The practice of auditing in a primitive term can be said to be also as old accounting itself but auditing as it exist today was established only in a latter part of the nineteenth century (Holmes 1947 p.40). Attwood (1986 p. 120) saw the development as a result of competing of form of business which grew tremendously from the dominated by sole proprietors to that dominated by limited liability companies with the separation of the providers of capital for a business (shareholder) are it is ... read more

Most people at one time or other would hear of an audit and would also have general idea of what it is. Generally speaking, it is usually in the ancient time for great kind owner not to manage their own land but would appoint person called stewards to manage the land for them. Nowadays, various social clubs, student union bodies, charitable organizations etc do provide in their constitutions, the election of union officers who collect and disburse the organizations money. However, it is e... read more

The ever-increasing volume of records being created as well as the rapidly increasing costs of maintaining these records necessitate the utilization of efficient records management. The smooth functioning of an organization is greatly dependent upon the efficient utilization of information. For any business organization to survive, progress and to continue in existence, there must be records of the part issues, events, stories etc., which must be kept and also maintained.

The Canadian institute of chartered accountants. Exposure draft of proposal auditing recommendation describes internal control as comprising of the plan of an organization by the management of the emprise to achieve management objective of ensuring as far as is practical the orderly and efficient conduct of its business including the safe guarding of assets the reliability of accounting records and the timely preparation of reliable financial information. The chartered institute of ... read more