Health, safety and environment are core concerns in any establishment, but how much emphasis is needed will depend on the size of the organization, the hazards presented by its activities, the haptic characteristics of the organization, products, services, and the adequacy of its modus operandi. For a business to operate successfully there must be multiple processes in place that support the core business of an operation and this is where facility management comes in (Talk Business Magazine, 201... read more

It is said that literature reflects life, whether in oral or written works of art. The Eurocentric scholars believe that African is with neither culture nor history which leads this research into some scholar’s definition of culture Harris (1971, p1) says “culture refers to the learned, socially acquired traditions of thought and behaviors found in human societies “ Taylor (1871:1) holds the view that culture: … Taken in its wide ethnographic sense is that complex whole which... read more

Plants have been an important source of medicine for thousands of years. Even today, the World Health Organization (WHO) estimates that up to 80% of people still rely primarily on traditional remedies such as herbs for their medicines. The medicinal value of these plants is due to the presence of a variety of phytochemicals and their elemental composition. The role of medicinal plants in disease prevention or control has been attributed to the antioxidant properties of their constituents, usuall... read more

The Judiciary represents the court system in the land, it symbolizes judges and justice. It is the third arm of any modern government. This was popularized by Montesquieu, the French political philosopher and jurist who postulated that there should be separation of judicial duties from legislative and executive functions to forestall tyranny.

Editorial freedom or independence is the concept that editors-in-chief should have full authority over the editorial content of their journal. Like individual and national freedom or independence, it is a rhetorical concept whose realisation flows from internal achievement as much as it depends on external validation. From cover to cover, editors have the right “to decide what is published, what is not published, when items are published, and what (if any) amendments are ma... read more

ditor Independence: is the main means by which the auditor demonstrates that he can perform his task in an objective manner” (FEE 1995) and ‘Freedom from those pressures and other factors that compromise, or can reasonably be expected to compromise, an auditor ability to make unbiased audit decisions’ (ISB, 2000). Financial statements. A structured representation of historical financial information, including related notes, intended to communicate an entity's economic resources and... read more

ormation security related to privacy of information, and information security itself, addresses the universe of risks, benefits and processes involved with information, and must be driven by executive management and supported by the board of directors. Information security governance according to IT Governance Institute (2003) is the responsibility of the board of directors and executive management, and must be an integral and transparent part of enterprise governance. Information securi... read more

onsolidation: A process of firming up the market price following a substantive change in price it is all government securities which it redeems at its own discretion, paying the fixed amount of interest each year until the repayment of the capital. Consummated: Is an act of bringing something to complete or perfect. It is a supreme process to fulfill something viable. Globalization: A rationalizing or result of reducing cost of industrial production to meet competition especially... read more

Variances are analyzed and investigated when noticed and revision of such standards follows subsequently. The study has revealed that it is very useful tool for management to plan and control its operation so as to achieve goals and objectives of the organization. This study made use of the questionnaire, personal interviews and reading of the organization manual to analyze the subject as well as draw conclusions and recommendations.

In the course of conducting this research work it is expected that the following will constitute impediments to the effective conduct of the study Access to Data: inability to access relevant information is a foreseen challenge to the success of this research. The tax authourity may not reveal data or a true information which they which they may choose to keep for themselves. Time Constraint: this study would have choose to cover a larger scope to consider the thirty-six state ... read more

Financially, inventories are very important to manufacturing companies. On the balance sheet, they usually represent from 20%, to 60% of the total assets; As inventories are used, their values are converted into cash, which improves cash flow and return on investment. There is a cost for carrying inventories which increases operating cost and decreases profit. It is common to lose some of them by ways of obsolescence, theft, physical deterioration, damages amongst others. It important that these... read more

he Ojo indigenes are mainly farmers, mat weavers, fisher men, hunters and petty traders. But some of them today are big time businessmen, educationists and great politicians. The hither to sleepy town of Ojo, is today flourishing with business activities that can be compared to major town in Lagos State. There is no doubt that the fact that revenue Area of Ojo Local Government needs special attention in the area of electricity, a bridge to link the upland with the reverine and other basi... read more

nformation on the subject matter was obtained through extensive review of literature by different authorities and scholars who have carried out similar researches. Survey research design was used to carry out the study. Three hypothesis differences were postulated. A sample of fifty (50) respondents was randomly selected from the pool of employees in Cadbury Nigeria Plc. they were administered questionnaires from which data was obtained. This data was-analyzed and the three hypotheses we... read more

olders Mizuno (2007). The amount of dividends is distributed to shareholders or members in cash. These distributions should be made from Retained Earnings. The main goal of every Microfinance Institution (MFI) is to operate profitably in order to maintain its stability and improve growth and sustainability. But this often affected by the real factor condition under which the firm operates, when there is uncertainty of earnings, unsuccessful business operations, lack of liquid resources, and fear... read more

The study investigated the effectiveness of internal control system in an organization (A Case Study of Dangote Group of Companies). The study employed primary data collected from the employees of Dangote Group of companies in LagosState. The primary data used for the study were collected through questionnaire administered to the respondents. The study employed use of Chi-Squared in analyzing the data collected in testing the hypothesis on the importance and c... read more

he advent of information and communication technology (lCT) has great influence on accounting system as well as the profession. The management aim of ensuring accuracy, validity and reliability of accounting records cannot be so much obtained if mechanized system is not in used especially in the case of organization with large Multinational networks. The problems of inadequate and incomplete records resulting from frauds and other irregularities not discovered that would have enhance pro... read more

Tower Aluminum Nigeria Plc. Began its operation in Nigeria in 1959 and has today grow into a leading aluminum manufacturing industry, which is second to none. The company was incorporated as Tower Aluminum Nigeria Limited and later to a public limited company in 1991 due to being privatized, it was quoted on the Nigeria stock exchange and has division and subsidiaries in more than ten states of the federation among which are Tower extrusion Aluminums industries Pl. In Imo state, and Nigeria Asso... read more

used for big ticket transactions which must have been effected before noon for most banks if the funds are to reach the recipient bank the same day. Mobile Money: this is a product that enables users to conduct funds transfers, make payments or receive balance enquiries on their mobile phones. E- Transfers: refers to electronic transfers which can be effected via the internet on PCs, laptops and other devices. Bank customers who have subscribed to internet banking can do basic ba... read more

This study is necessary and inevitable if we must legends firms’ capacity for good governance. It will provide insight into the mechanics of corporate governance and the dividends enjoyable if properly pursued by corporate organizations. It will promote internal corporation governance control that monitor activities and then take corrective measures to accomplish organizational goals. It will highlight the various core element of corporate governance such as honesty, trust, performance orienta... read more

Investment Decision: This involves the identification of viable projects using various techniques to determine those that are viable. Financing Decision: This involves the identification of the appropriate sources of finance that would be used to finance the projects. Dividend Decision: This is the determination of the appropriate amount to be paid as dividend and the profit that would be ploughed back to finance expansion in the company. Stakeholders: This is a coalition of a group of p... read more