counts as it is the case. The researcher used primary and secondary methods of data collection to gather the needed data. The data obtained through questionnaires were presented in tables and analyzed using the simple percentage. The findings have also shown that factors which militate against successful accounting records and fraud preventive measures amongst civil servants in Akwa Ibom state are: Volume of work, Nature of services, Poor management, Organization experience of staff, Delays in p... read more

irstly, even though the study is intended to capture all the tax administration procedures, available data on tax auditing exists only for the operations ran by the Lagos Internal Revenue Service therefore information gathered for this study came mostly from the LIRS, which is just one unit of the countries revenue authority. However, it is believed that the outcomes and conclusions are relevant to the work of the FIRS. Additionally, most tax payers were unwilling to provide information... read more

he nature accrues to the firm over a long period i.e. as long as the employee remains with the firm as a result of human resources accounting. Hence such costs should be capitalized and amortized over the entire period so that the Balance sheet gives a true and fair view of the state of affairs of a business. (Brummet, 1983). Since human resources are capable of enlargement over a period of time, there should be innovative investment in its people and how the value of people ch... read more

nion bank of Nigeria pic was established in 1917 as a colonial bank with its first branch in Lagos. In 1925, Barclays bank acquired the colonial bank, which resulted in the changed of bank name to Barclays bank (dominion, colonial and overseas.). Following the enactment of the companies' act 1968 and the legal requirement for all foreign subsidiaries to be incorporated locally, Barclay bank (d c 0) in 1969 was incorporated as Barclays bank of Nigeria limited. The ownership structure of Barclay b... read more

Consequently, the study focuses attention on small scale businesses in Nigeria and the degree to which Micro Finance Banks (MFBs) have fared in enhancing its performance. It will shed light on the prospect of the Micro Finance Banks (MFBs) in the future. During the field survey, most of the respondents were reluctant to answer the researchers questions when they later agree to answer it takes a while to retrieve the questionnaires. Also, delay in data collection constitutes a maj... read more

The political, economic and social development of any country depends on the amount of revenue generated for the provision of infrastructure in that given country. However, one means of generating the amount of revenue for providing the needed infrastructure is through a well-structured tax system. The tax system is an opportunity for government to collect additional revenue needed in discharging its pressing obligations. Tax is dynamic, so reforms are necessary to effect the required changes in... read more

It would be wiser to begin this study with the mentioning of advancement in technology which has changed virtually the way people think, eat and select the choice of their meal. Due to the changes in the nature of life and the increasingly complex nature of people’s business and means of survival. It became imperative that foods that are consumed by people have changed from traditionally prepared foods to convenience foods.

Nigeria, one of the leading oil producers in Africa, recorded stable economic growth during the review period, driven by growth in both the oil and agricultural and service sectors. Its gross domestic product (GDP) grew by 6.4% in 2013, according to International Monetary Fund (IMF) estimates. In April 2014, the Nigerian government overhauled the GDP-calculation process by updating the base year from 1990 to 2010. Rebasing made Nigeria the largest economy in Africa, surpassing South Africa

In the modern times, the way people spend their vacations has undergone a great change. People like to spend good times with family and friend while at the same time exploring various tourist places across the globe. As a result the tourism industry across the globe has seen an unprecedented growth which in turn has also resulted in tremendous growth in accommodation facilities. Comfortable hotels and accommodation facilities play a very important role in popularizing any tourist destination. If... read more

Communication, we know, does not exist in a vacuum. It is part of a total life environment, it is conditioned by a country's economy, technological infrastructure, politics, socio-cultural traditions and goals, and its basic vision of society, or ideology. All this affects the media in a direct way. They, in turn, can have some effect on these conditions, at least by creating awareness. In addition, conditions are changing, often fast, and, alas, not always for the better.

Women constitute a critical segment of the Nigeria population. They are active in the agriculture and economic sectors of the society and have also contributed immensely to the decolonization and general development of this great country. Women struggles date back to the 19th century when women like Amina of Zaria, Madam Tinubu of Lagos, Olufuamilayo Ransom Kute of Abeokuta, Margaret Ekpo and Hajji Gabon Swabia among others fought to give women the pride of place in Nigeria’s hist... read more

Industrialization is a major development initiative that brings about massive development to a community be it rural or urban. With establishment of an industry the people stand to benefit in the way jobs are created security is provided, infrastructural development arrives and there is a general improvement in the welfare of the people. In the same vain, the community stand at a risk in being affected in numerous other ways. InGboko local government area of Benue state. The citing ... read more

Tourist destinations with better diverse attractions have become more important than individual attractions due to better highways over the past few years in China. Destination image, tourist satisfaction and destination loyalty are vital factors which are used to explain visitor motivation or their intention to revisit a tourist destination (Chi and Qu, 2008). Tourist satisfaction is a post consumption assessment of the service received and is entirely dependent on destination image. As the num... read more

Advertising is any paid form of non-personal communication about an organization or its product to a target audience through a mass/broadcast medium by an identified sponsor. It should be observed that for any promotional activity to be called advertisement it must be paid for. In the real sense, it is the method used by companies for creating awareness of their products, as well as making new products known to the new and potential consumers.

Event management is an exciting and growing industry, as well as a unique career opportunity for everyone with a passion for the planning and organizing of events, such as concerts, conventions, parties, weddings, and other gatherings. According to Ramsborg, G.C.; B Miller (2008). Event management is the application of project management to the creation and development of large scale events such as festivals, conferences, ceremonies, formal parties, concerts, or conventions. It involves study... read more

The rise in popularity of social networking sites has led social networking to become a global phenomenon. After many countries gained Internet access, the increase in the use of Internet started influencing the economy and social life at the beginning of 20th century (Milano, Baggio & Piattelli, 2011). Later on, in the era of Web 2.0, as social networking advanced, an increasing number of users on the Internet began to participate in social networking websites and this has resulted in the syste... read more

The local government system is a system of government established as a third tier of government after the federal and state governments. The local government is a government at the grassroots level of administration meant for meeting peculiar grassroots needs of the people (Agagu, 1997). Put succinctly, the local government system is that tier of government closest to the people; it is vested with certain powers to exercise control over the affairs of the people in its domain (Lawal, 2000). ... read more

Drug Faking is a global public health problem, because the effects can be felt from both the country of manufacture to the recipient countries. Hence, national measures for combating of fake drugs in country might be insufficient because of the advanced sophistications of those who manufactures and sells them (bates, 2008). Nigeria is not an exception in the problems of fake drugs till date. Some people still prefer to self medicate when they are ill, and often time the drugs are bought from ... read more

Weather forecasting is the application of science and technology to predict the state of the atmosphere for a given location. Human beings have attempted to predict the weather informally for millennia, and formally since the nineteenth century. Weather forecasts are made by collecting quantitative data about the current state of the atmosphere and using scientific understanding of atmospheric processes to project how the atmosphere will evolve. (Wikipedia Online Encyclopedia, n.d). Once an a... read more

Data mining, is the extraction of hidden predictive information from large database, is a powerful new technology with great potential to help companies focus on the most important information in their data warehouses. Data mining tools predict future trends and behaviors, allowing businesses to make proactive, knowledge driven decisions. The automated, prospective analysis offered by data mining move beyond the analyses of past events provided by retrospective tools typical of decision support ... read more