Financial institution is that sector of the economy that providing the community with money balance and payment up of the banks and sector of the economy is made up of banks and non-banks financial institutions like financial house, mortgage house and other institutions that provide financial services and intermediation to the various segment of the economy. In modern society, economic prosperity and progress depend largely on level of savings in a Nation. It happens that someone’s ... read more

Nigerian insurance industry has been in a great trend of improvement from the pre-consolidation to the post consideration ear. They are smarting from the wealth sport industry from the recapitalization and expanding globally to compete internation communities. They are currently participating in the local content initiative of out and gas business energy insurance marine and aviation and other transportational and logistic risks. Hence, Nigerian supporting industry is an area that have not actua... read more

Health insurance is a social security system that guarantees the provision of needed health services to persons on the payment of taken contributions at regular intervals. The first attempt at adopting a health insurance system, Nigeria started in 1962 during the first republic. The federal government invited Dr. Halevi through the international labour organization (120) to look into starting a health insurance system in Lagos. Then minister for health Dr. Majekodunmi also presented the first bi... read more

Insurance industry is a very vital aspect of Nigeria economy and its importance and roles can not be overemphasized. In this project work the researcher want to identify the history of insurance industry in the Nigeria economy and also the actual roles and the importance of insurance industry to the common man and the society at large. such roles importance include in every sector of the economy, like, the banking sector, Agricultural/Sector, aviation sector, Business sector etc. the research w... read more

The principle feature, which distinguishes agriculture from other production sectors, is its great dependence on nature which itself is beyond man’s control. The agricultural sector, as importance as it is exposed to extremely high degree of disk arising out of natural factors like weather conditions. Uncertainties, regarding the quality and quality of the crop/livestock output due to natural hazards, are one of the basic risks that are constantly faced by every farmer. But majority of farmers... read more

Globalization means the whole world is becoming a global village, the world are coming together to be one in unity, things are happening generally people don’t produce to satisfy the market people around them, but they produce for the whole market. What is happening at Saudi Arabia, America, Europe etc. is happening in Nigeria, Ghana and parts of the whole world it is globalization. Globalization is a new world order that emphasis global perspective of the whole universe in further words that ... read more

1.4 Research Question The following are the research questions: (1) Does Enugu State Pension Board pay pension regularly? (2) Does retiree suffers after retirement because of non implementation of gratuity? (3) What are the effects of poor retirement benefit on Nigerian economy?

In Nigeria the issue of taking life assurance policy has been neglected, in the sense that at this present time, it is estimated that not up to two percent (2%) of Nigerian’s own life assurance policies, from the research made on the internet, life assurance business is more operated and recognized in other countries such as UK, USA, Canada, Germany and other European countries, in Africa life assurance business is more recognized in South Africa for this fact, the benefits and roles life as... read more

The problem associated with state- owned enterprises and monopolies are not peculiar to Nigeria it is true that many developing countries have overcome the problems through a well designed and simple minded pursuit of privatization. It is important to observe that the was a times when it was considered sound economic policy for government to establish and invest in statutory corporations and state owned companies socialism existed side be side with capitalism. It is also good to note that i... read more

Liquidity management is the basic input needed to keep the business running on a continuous basis. it is also the ultimate output expected to be realized by selling the service or product manufactured by the firm. The firm should keep sufficient cash neither more or less, shortage will disrupt the firms manufacturing operation, While excessive idle without contributing anything towards the firms profitability. Liquidity management involves initially, the provision of sufficient cash to meet t... read more

The management of the economy in the past has been characterized by corruption and financial mismanagement which made the country to have persistent balance of payment problems. This financial mismanagement was more pronounced during the civilian administration of 1979- 1983 and the dictatorial government of general Sani Abacha of 1993 to 1998. The performance of the economy in the past therefore suggest that our economic problem today are the bye product of unpatriotic, uncommitted, selfish... read more

The sizes, capabilities, and complexities of modern companies even the smallest requires internal control in the activities of the organization. As an organization grows, the management needs more formal information system in order to maintain control. The control can no longer be carried out by the man on top. Since the organization is now complex, and subject to such influences without that one person can possibly hope to exert the detailed and sophisticated control needed. The management ther... read more

There has been quite a lot of criticisms in recent years about accountants and the financial report which they prepare. A lot of people have had to question the validity of the profit measuring procedures applied in arriving at the profit measuring procedures applied in arriving at the profit disclosed in the published accounts. Consequently, the profession has found it necessary to do a re-appraisal of the accepted procedures, which had found it necessary to do a re-appraisal of the accepte... read more

Financial management in the content of local administration is the discipline on the part of the leadership, management and staff of the local government to prepare a realistic annual budget, collect revenue efficiently and put into effective use of the resources of the council in providing socio – economic service to the people of the area at acceptable standard.

There has been no single accepted definition of the term “fraud”. Fraud in whatever form is limitless on classification, this is why courts and writers on fraud try to escape away from giving a decision definition, notwithstanding the varied meaning, attached to the concept of financial fraud the author addressed the subject with the following working definitions.

Perfume product is very important to the health of the human being. It is used for preserving the odor. This product has to be appropriately pricing in order to attract customer patronage and increase profitability. According to (Kotler, 1996: 46) price is the amount of money customers pay for the product or service and the time a place of change. (Mmamel, 1994: 10) in the quality renew of marketing stated that price is the exchange value of goods/services and the value of an item is what ... read more

Communication has become one of the greatest tools in marketing of goods. This important services has to be appropriating proceed in order to attract customer patronage and increase protiability. According to Kotles (1996 P:46) price is the amount of money customers pay for the product or service and the time a place of exchange. Mumer (1994:10) in the quality review of marketing stated that price is the exchange value of a good services and the value of an item is wh... read more

The web star dictionary defines fraud as “an intentional deception to cause a person to give up property or lawful right, which could also mean deceit, trickery or cheating. According to statement of internal audit standard No2 of the Institute of Internal Auditors, USA, fraud is defined as an array of irregularities or legal acts characterized by international deception. The world of financial statements fraud needs no introduction. The practice of manipulating the financial statements of ... read more

In other to understand the significance of financial reporting, one is required to be well versed in the theory and practice of accounting and corporate governance. This review of literature is organized in stages or sections addressing the topic in one way or the other. The first stage is the concept of corporate governance, a synopsis of financial reporting, that places emphasis on the historical development of audit report, then the various audit standards, which members of the professional... read more

CHAPTER ONE INTRODUCTION 1.1 Background of the study Various people describe drugs in a variety of ways. By definition, a drug is anything that when consumed by a living organism tends to alter one or a myriad of its functions. Owing to their chemical nature, drugs (legal or illegal) alter body functions, how people think, perceive things or act. These include substances that are useful or harmful to the body. There are numerous ways through which drug administration can be done.