Taxation is a major instrument for the conduct of public policy. This is true for both developed and developing countries. Taxation is known to accomplish a number of objectives revenue generation for government, economic stabilization and income re-distribution. Taxation as an instrument of public policy is essentially concerned with the manipulation of financial operations of both the government anti private sectors with a view of furthering certain economic objectives. In Nigeria these eco... read more

Banks in Nigeria have been for quite some times the centre of public attention especially in the area of fraud. Fraud here been on the increase recent years. Although, fraud in the bank is a global phenomenon, the growth in Nigeria had become out-standing. In view of this fraudulent practice, computer should use to detect and prevent fraud in the banking industries. This study is therefore:- (1) To highlight the types of bank fraud. (2) To find out the pos... read more

The history of modern co-operative society in Nigeria dates back to 1933 when the government of Nigeria arranged for an inspection to be carried out by M.C.F Strickland a co-operating expert, who for three months December 1933 to March 1934 investigated the possibility of introducing a co-operative system into Nigeria. Mr. Jlriok – land strongly recommended the introduction of co-operatives into Niger and his report submitted in 1934 (April) forms the main point for the introduction of mode... read more

Almost invariably, anybody who has anything to do in the bank, no matter the nature, seeing himself as a bank customer at least as much as he is within the banking premises. Commercial prudence also dictate that the bank affords its best attention to all and sundry, what ever the type of relationship they may seem to be having with the bank. But the question now is who then amongst those people are customers, and if some are not customers what are they? In great Western Railway Company ... read more

Inflation has been a purpose facing many countries of the world especially the developing countries. It started during the early 60s, which results to the incorporation of economic policies as measures to reduce the effect of the inflation in the economy. And most of these measures taken by developing countries to check the problem of inflation are in the form of the use of central bank instruments of credit control. This is aimed at reducing the volume of money in circulation and maintaining it... read more

In the light of the vital role which banks should play in developing the rational economy in their capacity as vectors of fund for savings investment and employment opportunities. It will be expendient to point out that Nigerian banking system in all its advancement has not succeeded yet in affectively achieving this mission The reason is not just one of the facts that some banks have failed but there are other problems associated with them that the researcher seeks to address the... read more

The past approach to development focused attention on the development of urban centuries at the gross expenses of rural areas. Nigeria being a developing country with at least seventy five percent of her resources endowment abounding in the rural areas can achieve no meaningful self sustaining development without the rural masses being effectively mobilized genuinely, motivated and properly organized for productive activity. Olulade (1987:6) noted that most expert on rural development are of ... read more

The goal of every government of any country is to achieve equilibrium in the economic system. It is therefore very important that the authorities concerned must regulate the system indirectly with the policies. This necessitates that government of any country must adopt certain economic policies in order to achieve specific macro-economic goals or objectives; some of such major macroeconomic polices include: monetary policy fiscal policies, exchange rate policy. Most of these polices can on... read more

The history of banking and lending dates back to the barter period and the period when sold Smiths were used as acceptors of deposits from the public. Banking developed out of the Gold Smiths who developed the practice of storing people’s gold and valuables for safe keeping. At first, such establishments were simply like were house. Depositors left gold for safekeeping and were given receipts, which they would present, to the gold Smiths for their gold or valuables after paying a little cha... read more

ignificant progress has been made during the past years but more intensely during the last five years towards the significations of the Nigerian financial sector through the implementation of distress resolution options. The Nigerian financial systems comprise the financial institutions rules and regulations instruments, and markets for effective intermediation. The financial institution unit of the systems comprises two major categories of institutions in the Deposit taking types and the non-De... read more

Internal auditing it can be defined as a review of operations and records sometimes continues undertaking with a business by a special assigned staff. The main objective is to assure management that the internal chuck and accounting system are effective in design and operation. 1. The cases of increasing bad debts resulting form loans issued to customers given problem to management as a result part of their income is now issued as a provision against these debts in view of ... read more

Current assets as one of the management tolls of business organization are very important in the proper function of business and achievement of organizational goal. Current assets are those assets that are readily without loss in value and interference in the normal process of the business. Management on the other hand involves getting things done through other people by planning, organizing and cordinating. It is also a social and technical proves that utilizes resources and changes human be... read more

The current emphasis on entrepreneurship development is informed by the protracted economic down lows unemployment situation of the country, Eugbaja, 2001:22 Hitherto, everyone looked into the government as the provider of employment opportunities. Many Nigeria did not think of self-determination as an alternative to government employment. But the worsening unemployment’s situation currently praying the country has changed this thinking short of attain lives many gradualist and school leavers ... read more

A financial statement is defined by accounting standard committee (ASC) as a balance sheet, profit and loss accounts, and statement of source and application of unds, notes and other statements, which collectively are intended to give a true and fair view of the financial position and profit or loss. Several companies incorporate fixed assets valuations into their balance sheets, in which case the depreciation charge in profit and loss is based on revalued amount. Some companies draw up their ... read more

The nature of banking services in the last few decades has made itself felt in almost every phase of human activity. The changes which have occurred in recent years in the environment respecting demands of customers for bank services in enough justification for reviews and changes in the method of banking procedures. I must first of all like its to realize that a new era has been born in the role of banking services in Nigeria.

The purpose of this study is to known the roles central bank of Nigeria will performing in prevent banks failures in Nigeria, because peoples are worried about the problem of bank failure in Nigeria. Bank failures in Nigeria has bring many problem in our economic growth. Therefore in this study we want to known how centrol bank of Nigeria will prevent it through his agent like (C.B.N and N.D.I.C). Problem: do to constant failure in banking industry, peoples are no longes or lo... read more

A prominent feature of real property investment is that, it involves the expenditure of large sums if money. As a result, investors in real property hardly fund their projects alone instead they borrow part or all of their capital requirement form financial institutions. Lender usually require collateral securities form their borrower before granting loans to them. this provide an avenue through which loan made to borrower could be recovered in the event of unfavourable business condition or ... read more

Modern commercial banking in Nigeria dates back to the early period. The decline in barter system of trade and the rise in financial transaction of the colonial government required an institution in the form of commercial bank for safety and transmission of fund. It was for purpose that African banking corporation based in South Africa an was invited in 1892 to open a branch office in Lagos but its existence was made precarious by the trade depression which hit Lagos in that year. In the year... read more

The topic “the role of bank in export promotion for economic growth is about the major issues business export trend in Nigeria role of bank in the development and promotion of export table goods and services and the contribution of bank towards ultimate economic growth. Export promotion as used here involve all those services provided by banking and non-banking sector to facilitate the promotion of goods and services outside the country. Nigeria has delved great benefit from internationa... read more

It is really a statement of fact that a manufacturing industries fail to reach their objective as a result of their inability to meet up with their tax payment. The study was set up to find the problems that tax have created on manufacturing industries. The researcher also intends to find out the effects of tax on manufacturing companies especially on profit. The effects of tax on the firms line of business. The study aims at helping manufacturing industries to realize how impo... read more