or the purpose of collecting necessary data for this research work, primary and secondary data collection method will be used. The primary data collection method will be through the questionnaire, personal interview, and observation. The secondary data will be collected from reports and documents from the company. Also, reports outside the company and from library and desk research literatures will be used. In this study, descriptive method will be used to present data and also in testin... read more

Data gathered were presented in table in percentile. Hypotheses formulated were tested with Chi-Square analysis. The test resulted into rejecting the null hypotheses and accepting the alternate hypotheses. Conclusions were made that Small-scale business owners have significant business strategies to differentiate themselves from competition, Small-scale business owners have significant competitive priorities to outperform competitors and small-scale business owners significantly undertak... read more

Medium Enterprise: A company with total cost including working capital but excluding cost of land of more than one hundred million naira (N100,000,000) but less than three hundred million naira (N300,000,000) and/or a staff strength of between seventy-one (71) and two hundred (200) full-time workers and/or with an annual turnover of not more than twenty million naira (N20, 000, 000) only Large Enterprise: Any enterprise whose total cost including working capital but excluding cost of lan... 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

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

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

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

otal quality management is defined as the complete commitment to quality in all aspect of the firms operations. Total quality management is a management approach of organization, with the objective of attaining quality, through the full participation of all its members for long term success, customer satisfaction and benefits to the organization and the public. According to (Shankar, 2012). Total quality management (TQM) is the significant approach to improving quality which involves the organiz... read more

However the industry is faced with challenges in respect of formulating and implementing strategic plans. The inability to be proactive and secure the future with success has been the reason for the poor performance of the food and beverage industry and many folding up of and as well as their inability to grow rapidly. Consequently management experts have advocated the need for the food and beverage industry to deploy strategic planning as a measure to ensure the effective and efficient channe... read more

mployees: The employees can be defined as the personnel who are hired for a specific term or other wise for the performance of duties for certain reward. Employees are manpower of any organization and they are normally referred to as “The work force” that is human resources. Transfer: The movement of an employee from one job to another. One unit to another or one shift to another and may involve a new geographical location. It may be imitated by the organization. Demotion: This is a type o... read more

Financial problem; This problem is a great one especially in this present day economy recess in with inflation, sky rocketed prices of materials, where people are struggling to live within their limited resources. This is especially applicable to a student who depends largely on others, among lost is that of transportation to and fro, the place of research, in some cases would have to trek for long distance. Time: Time factor is another constraint, which the writer encountered. Such as comb... read more

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

DECISION-MAKING: Decision-making is not a separate function of management. In fact, decision-making is intertwined with the other functions, such as planning, coordinating, and controlling. These functions all require that decisions be made. For example, at the outset, management must make a critical decision as to which of several strategies would be followed. Such a decision is often called a strategic decision because of its long-term impact on the organization. Also; managers must make score... read more

Dividend per share: it is the sum of declared dividends issued by a company for every ordinary share outstanding. The figure is calculated by dividing the total dividends paid out by a business, including interim dividends, over a period of time by the number of outstanding ordinary shares issued. It is an important metric to investors because the amount a firm pays out in dividends directly translates to income for the shareholder, and the dividend per share is the most straightforward ... read more

ince the 1950s, when technology started to be applied in business (Otieno and Oima,2013), most developing countries in the world have abandoned the use of a pen and a paper and started to adapt to the use of accounting software to facilitate generation of quality, quick and accurate financial reports. However, due to other poverty and other related issues, there is lack of consistency coupled with irregularities registered in the field of technology which handicap the regular use of accounting s... read more

The research work is on the determination of the impact of auditors’ independence on credibility of financial reporting in the Nigerian Banking Sector with the scope explained below; The scope of the study is delimited to the Nigerian banking sector. There are 21 commercial banks as listed on the website of CBN. These banks will form the universe of the study. The study will be further delimited to selected banks: Guaranty Trust bank, First Bank, Polaris Bank Diamond and Zenith Bank Pl... read more

Cost Limitation: There will be a cost limitation. This means that the researcher will not offer any gift or monetary incentives for the respondents to answer the questionnaire. This might result in certain prospective respondents choosing not to respond to the researcher. Time Limitation: There are two types of time limitation that will be faced during the study. The study will be done for a period of four weeks. Hence the results would reflect the impact of the time constraint. The insights of ... read more

A good accounting information system operated in a company is an indispensable aid to effective management. It assures management of the reliability of decision taken by them and that these decisions are in accordance with goals to be attained. The research work will create great awareness to the management of the firms or various businesses or other managers, the importance of appropriate, complete and reliable set of records using accounting information system for such purpose as quick, correc... read more

Manufacturing company: This is a commercial business that converts raw materials or components into finished goods or products. A manufacturing company is any business that uses components, parts or raw materials to make finished goods. These finished good can be sold directly to customers or to other manufacturing businesses that uses them for making different product. Manufacturing companies in today’s world are usually comprised of machines, robots, computers and humans that all work in a s... read more

If there has been any area of finance theory that has attracted the greatest attention and caused the highest controversy, it is definitely the theory of capital structure and leverage and how they affect firms’ performance. The choice of capital structure has however being subject to several debates and investigations. The capital structure and firms value has been subject to lots of arguments for many years and it still represented one of the most unresolved issues in corporate finance liter... read more