Risk is inherent in every economic activity and every organization has to manage it according to its size and nature of operation because without risk management no organization can survive in the long run. This is because businesses today are faced with far greater challenges than before due to the fact that economical, technological and legal interdependence are becoming more prevalent and pronounced. It would be assumed that risk management and internal control systems will vary from organiza... read more

ssets; these are things that are owned by a company and which have future economic value that can be measured. Examples include cash, investment, account receivables, inventory, land, buildings, equipment, and vehicles. Capital structure: this is how a firm finances its overall operations and growth by using different sources of funds. Debt comes in the form of bond issues or long-term notes payable, while equity is classified as common stock, preferred stock or retained earnings. Short-... read more

Poor VAT administration as identified by Olaoye (2009) was one of the problems confronting VAT in Nigeria. Tax authorities perform only the technical functions without performing the needed management functions, taken the complexity of tax administration into consideration, there are bound to be ineffectiveness of tax administration. Basically, the performance of only technical functions leads to false declaration, refusal to complete tax return forms, fraud, inflation of deductible expenses, sm... read more

The reason for using Lagos State as the case study for this research is because Lagos State is highly populated with a population of over 21 million persons (world population review 2016), famously known as the city that never sleeps and this indicates the large number of taxable persons that can be captured using the e-tax system. FIRS introduced integrated tax administration system in Nigeria in 2013 offering services like E-TCC, e-Filing, e-Payment and e-Registration to the taxpayers. The int... read more

The study will be of substantial benefits to accounting practitioners as it will help them improve on their routine work and as regard the effective management of the finances of their respective parastatals. Financial analysts will find this work invaluable as it serves as a basis for advising their clients on investment decisions. Furthermore, this research work will propel the management of local government councils, state and federal ministries, agencies and departments to formulate ... read more

Nigeria has been incurring large amount of expenditure on capital projects and recurrent expenditure. Despite this huge expenditure, no meaningful inclusive growth has been recorded in the economy. Furthermore, increased government expenditure has failed to significantly improve the material wellbeing of the citizenry. Moreover, the existing physical infrastructures especially roads and power supply have not been in good shape over years. Also, infrastructures in critical sectors such as... read more

his study through its findings is of immense benefits to organizations, regulatory authorities, professional bodies in accounting, stakeholders, host communities of organizations and academia. This study will aid management of various organizations in ascertaining the specific sustainability guidelines and tenets to follow. This study will help to broaden the horizon of knowledge of regulatory agencies, legislative arm of government and relevant professional bodies in accountancy, by put... read more

The study is beneficial to the banking community, monetary authorities and future researchers. The study helps the banking community to determine the appropriate level of liquidity that should be held to ensure the smoothing running of their operations. The study equally informs the banking industry to ascertain the optimal amount of liquidity needed to settle short-term obligations whenever they arise. To the monetary authorities, the study will help the Central Bank of Nigeria to see the need... read more

he scope of this research work is limited to 10 manufacturing firms in Nigeria and they include; 7-Up Bottling Company, Cadbury Nigeria Plc, Flour Mills Of Nigeria Plc, Guinness Nigeria Plc, National Salt Company Of Nigeria Plc, Nestle Nigeria Plc, Nigerian Breweries Plc, Northern Nigeria Flour Mill Plc, Union Dicon Salt Plc and U T C Nigeria Plc. The ten manufacturing firms were chosen because of their easy accessibility of annual financial statement reports and for data computation. T... read more

The study will contribute to body of literature by providing empirical evidence on the significance of internal auditing on the performance of insurance organization in Nigeria using the following variables performance of insurance organizations, quality and accuracy of reports , independence of internal audit and expertise of the auditor. In line with this, it has achieve the following objectives: the quality and accuracy of reports influence the performance of insurance organizations i... read more

This study will be of immense benefits in multiple ways. Firstly, it will inform stakeholders of various organizations on how to uphold their stipulated ethical principles in order to avoid cases of business failures and corporate scandals. Secondly, it will propel accountants to adhere strictly to codes of accounting ethics in order to have some elements of reliability in the financial reports prepared and provided by them. Thirdly, the study via its findings will assist stakeholders of organiz... read more

Firstly, the study is important to the shareholders in the organization in showing how risk management will enhance business performance, resulting in increase in the profit margin. In addition, the study is also important to the management of the organization as regards the policies to adopt that will definitely improve the risk management system in order to enhance business performance in line with insurance company’s management system. This is because effective and efficient risk ma... read more

n addition, the study is also important to the management of the organization as regards the policies to adopt that will definitely improve the risk management system in order to enhance business performance in line with insurance company’s management system. This is because effective and efficient risk management is an essential instrument for strengthening the business performances of insurance companies. In conclusion, this research is free to anyone who intends to conduct further ... read more

his study will be making use of five commercial banks, which are, First Bank, Ecobank, Union Bank, Wema Bank, Fidelity Bank. The information needed to carry out this study will be derived from their financial statements for the period of 2005 – 2015 (10 years). These banks have been chosen for this study due to some characteristics peculiar to them. The banks, First Bank, Union Bank, Ecobank, Wema Bank, and Fidelity Bank have been chosen for the singular reason that they have been in e... read more

The study is beneficial to the management of Nestle Plc, other firms operating in the food and beverage subsector in manufacturing industry in Nigeria and the academic society. The study educates the management of Nestle Plc on the rationale and importance of performance management. It enlightens the top management on the appropriate process and procedures to implement performance management that will not contradict the interest of various stakeholders. In addition, the study provides ba... read more

One of the problems of tax administration in the three tiers of government in Nigeria is the improper identification of tax bases by the three tiers of government. The inability of the government to properly track all income by individuals and corporate entities eligible to pay tax has contributed to the decrease in revenue accruable to the government (Ross, 2004) The constitution of the Federal Republic of Nigeria 1999 as amended 2010, provides an approved list of taxes and levies accruable to ... read more

This work will expose to the general public the need to show up the capital base available to the agricultural sector to enable the effective utilization of Nigeria’s enormous manpower and great landmass. Once this is done, the government and policy makers can pay attention to other sectors of the economy. It is significant to the government because it will make them aware of the contributions of the banks to agricultural productivity and also determine what more can be done in terms of polic... read more

Data on these 3 proxy variables were sourced from the Bank at their head office. Regression analysis was employed to estimate the impact of global financial crisis on job insecurity. For the second and third research questions, well-structured questionnaires were administered to the employees of ECOBANK to seek their opinions on the causes and effects of global financial crisis in Nigeria. The Chi-Squared Technique was then adopted to test the hypothesis on the causes and effec... read more

BOOK-KEEPING: Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business. Transactions include purchases, sales, receipts, and payments by an individual person or an organization/corporation. There are several standard methods of bookkeeping, such as the single-entry bookkeeping system and the double-entry bookkeeping system, but, while they may be thought of as "real" bookkeeping, any process that involves the recording of financial transactions... read more

The research work will cover working capital management and how it affects the corporate performance of theses selected quoted companies, which are Guinness Plc, Dangote Plc, Nestle Plc, Cadbury Plc and Unilever Plc. These five (5) companies were selected based on the availability of data, their performance in the Nigerian Manufacturing sector, and the popularity of these companies in the Nigerian Stock Exchange. The data obtained from the five (5) selected quoted companies covers a peri... read more