In recent years, particularly since the adoption of the economic reform programme in Nigeria in 1986, there has been a decisive switch of emphasis from the grandiose, capital intensive, large scale industrial project based on the philosphy of import substitution to small scale industries with immense potentials for developing domestic linkages for rapid, sustainable industrial development. Apart from their potential for ensuring a self reliant industrialization, in terms of ability to rely large... read more

Employment is a relationship between two parties, usually based on a contract, one being the employer and the other being the employee. Self-employment is the act of generating one's income directly from customers, clients or other organizations as opposed to being an employee of a business (or person). Generally, tax authorities will view a person as self-employed if the person (1) chooses to be recognized as such, or (2) is generating income such that the person is required to file a tax... read more

In corporate organizations and companies nowadays, working conditions and reward system have been large, especially since World War II. The statement that working conditions and employee’s reward is the live wire of an organization is not an overstatement. A well designed and functional reward system is an efficient way to increase employee work motivation. The appropriate type of reward is developed in accordance to the company's reward philosophy, strategies and policy. However, it might ... read more

Road Transportation is a necessary end right from early history. The mobility of people and materials especially in the present days become one of the greatest needs that have to be adequately satisfied on our society and economy at large. Transportation is referred to as the engine of the economy (Kunri 2005:79). This means that with out transportation management system, the entire economy will suffer stagnation. Transportation helps to bridge the gap between producers, suppliers and indust... read more

Performance appraisal is one of the basic tools that make workers to be very effective and active at work. A critical look out on this may bring about the need for motivation, allowances, development, training and good human relationship in an organization. Performance appraisal is defined as “a structural formal interview between subordinate and supervisor, that usually takes the form of periodic interview (annually or semi-annually), in which the work performance of the subordinate is exa... read more

Welfare is a corporate attitude or commitment reflected in the expressed care for employees at all levels, underpinning their work and the environment in which it is performed (Cowling and Mailer, 1992). Specifically, Coventry and Barker (2009) assert that staff welfare includes providing social club and sports facilities as appropriate, supervising staff and works’ canteens, running sick clubs and savings schemes; dealing with superannuation, pension funds and leave grants, making loans on ha... read more

Auditors in the public sector have a lot of problems in Auditing Government Accounts. The researcher embarks on this study for the purpose of identifying these problems as well as the strategies for the minimization of those audit problems in the public sectors and government accounts, using Power Holding Company of Nigeria as a case study. He will also address such problems that may arise from the statement of the problems of this work. The researcher will make use of both primary and secondary... read more

Job dissatisfaction among workers has been a bone of contention and most researched variable among management and human resource researchers (Dhammika, Ahmad, & Sam, 2001). The world is a global village, job seekers expect to be engaged in an organization that provide adequate work environment, free of environmental hazards, well ventilated, and secured thereby leading to job satisfaction. Essentially, researchers in the fields of organizational behaviour and management opined that the conceptua... read more

Management needs a lot of tools to be able to administer effectively in the day to day running of the business. Management by objectives is one of such tools. It is a way of getting improved results in managerial action. Management by objectives can be described as a managerial method, where by the superior and the subordinate managers in an organization identify major areas of responsibility, in which they will work, set some standards for good or bad performance and the measurement of results ... read more

Advertising is any paid form of non personal presentation and promotion of ideas, goods, or services by an identified sponsor (Kotler and Armstrong, 2010). There are various forms of advertising like informative advertising, persuasive advertising, comparison advertising, and reminder advertising. Informative advertising is used to inform consumers about a new product, service or future or build primary demand. It describes available products and services, corrects false impressions and builds t... read more

Cash flow is generally acknowledged as the single most pressing concern of the Small/Medium Scale Enterprise (SME). In its simplest form cash flow is the movement of money in and out of your business. Cash flow is the life-blood of all growing businesses and is the primary indicator of business health. The effect of cash flow is real, immediate and, if mismanaged, totally unforgiving. Cash needs to be monitored, protected, controlled and put to work. While the basic principles of effective ca... read more

In every business organization including Nigerian Bottling Company, the performance of the employees is important in achieving organizational goals. Performance appraisal is one of the basic tools that make workers to be very effective and active at work. A critical look out on this may bring about the need for motivation, allowances, development, training and good human relationship in an organization. Performance appraisal is defined as a structural formal interview between subordinate a... read more

Relationships are the soul of life. It is hard to think regarding any society or organization to survive without relationships. They are the imperceptible threads, which make a unique bond between the individuals and organizations. On the one side these bonds can be as strong as iron pillars lasting for lifetime, whereas on the other hand they are as delicate as feather which may be broken in no time. Controlling relationships is a very difficult phenomenon. Organizations understand the impor... read more

A modern forward-looking business does not keep its employees in the dark about vital decisions affecting them but it trusts them and involves them in decision making at all levels. “Command and control” is no longer an adequate model, a more open and collaborative framework will exploit the talents of all employees (Hewitt, 2002). Employees must be involved if they are to understand the need for creativity and if they are to be committed to changing their behaviour at work, in new and im... read more

Management control system is currently being given serious consideration in both private and public organizations. The commitment of enterprise in achieving Excellence is largely determined by the level of control system in place. From recent research, it is obvious that evaluation performance level of an employee in an organization cannot be achieved without effective control system to avoid waste, fraud and mismanagement (Meig’s et al 1982). All over the world there is awareness that grea... read more

Welfare is a corporate attitude or commitment reflected in the expressed care for employees at all levels, underpinning their work and the environment in which it is performed (Cowling and Mailer, 1992). Specifically, Coventry and Barker (2009) assert that staff welfare includes providing social club and sports facilities as appropriate, supervising staff and works’ canteens, running sick clubs and savings schemes; dealing with superannuation, pension funds and leave grants, making loans on ha... read more

In recent years, particularly since the adoption of the economic reform programme in Nigeria in 1986, there has been a decisive switch of emphasis from the grandiose, capital intensive, large scale industrial project based on the philosophy of import substitution to small scale industries with immense potentials for developing domestic linkages for rapid, sustainable industrial development. Apart from their potential for ensuring a self reliant industrialization, in terms of ability to rely larg... read more

An organization is a social set up, which has a boundary that separates it from its environment, pursues its own collective goals, and controls its own performance (Hicks and Gullet, 1975). In a formal organization, interactions are rationally coordinated and directed through time on a continuous basis. The person at the helm of affairs is usually the leader. Kraines (2001) stressed that the word leadership has been used by most disciplines: political science, business executives, social work... read more

Companies, like any living organism, must become learning organization that change and adapt to suit their changing business environment. In today’s dynamic business environment, many organizations are increasingly realizing that globalization is making the world smaller and more competitive. A change in one aspect impacts another immediately. However, when you do not practice the change management that looks after the future, the future will not look after you. The tendency for successful ... read more

Business environment is increasingly and constantly changing. There is therefore uncertainty about the future as new situations such as technological advancement, new societal trends, new economic forces or newly enacted government regulations emerge. Nigerian Bottling Company Limited also operating in markets where competition is keen and many large competitors are present. In order to survive in a dynamic and fast changing turbulent environment and therefore succeed in competitive markets, an... read more