The increasing role and impact of public administration in the lives of people in modern time has engineered much concern about how public policies are made and implemented. This work tries to look at the process of formulation and implementation of governmental policies. It is important to note that for any management system or government to effectively carry out the task of achieving its objective, that management system must arm it self with the tool of effective policy formulatio... read more

At, the onset of the oil boom in the 1970’s, many were convinced that the era of scarcity has given way to abundant resources. A major problem was how to plan for the societies to be confronted with the vast increases in material wealth and leisure. The national priorities shifted rapidly as Nigerians embrace the increased material wealth with poor planning and abundant waste. The cost of running the government enlarged bureaucracy and social programme increased tremendously as money realized ... read more

Penile Erection involves an integration of complex physiological processes involving the central nervous system, peripheral nervous system, hormonal and vascular systems. Any abnormality involving these systems whether from medications or disease has a significant impact on the ability to develop and sustain erection; ejaculate and experience orgasm. (Laumann et al., 1999). The physiological process of erection begins in the brain and involves the nervous and vascular system. The chemicals that... read more

The importance of capital as a necessity though not sufficient condition for economic growth is recognized in development economy where it is believed that the position of adequate financial resources is a pre-requisite for industrial transformation. Experiences in some countries notably Japan, India and Germany have shown that banks if sufficiently in their respective countries could serve as an engine of growth to greatly assist the promotion of rapid economic transformation of an... read more

The main objective of this research work is to find out by investigation and analysis how the service of Accountants assist in the effective financial management in private and public organization. For some time now, cases of frauds, embezzlement and inadequacy of accounting system has led many establishments to liquidation and as such became necessary that a research be undertaken to find out a permanent solution to the problem. In chapter one, efforts were made to defined and evaluate the syst... read more

The essence of this division of government into federal, state and local levels is to enable the government exercise her administration easily and effectively. However the 1979 constitution spells out the functions of each level of government. Generally it can be said that the governments are responsible for the provision of the collective (social) goods and services on a non- commercial basis as well as the provision of other social and economic services. In order to meet up with the foretaste... read more

Agricultural is one of the most important sectors of our country’s economy. Enugu state is no exception. Enugu state, characterized by low farm incomes, primitive farming techniques which lower the level of production, and low level of capacity to satisfy the food and fiber need of the nation. Infant agricultural is in a part-type pf peascont agricultural which has been mentioned by many writers as caught in a vicious circle of property low income resulting to poor savings and little investmen... read more

The practice of auditing in the primitive form can be traced back to ancient times where the receipts and payments of an estate or a manor were read to the head or proprietor, or the Lord of a manor. The word auditing originated fr4om the Latin word Audire (meaning to hear). The business of this period was characterized by sole proprietorship. But with industrial revolution, there was an increase in business transactions and there emerge partnership and joint stock companies. The evolution of me... read more

Sweet potato (Ipomoea batatas) is an important food crop in the tropical and sub tropical countries and belongs to the family convolvulaceae. It is cultivated in more than 100 countries. ( Woolfe, 1992). Nigeria is the third largest producer in the world with china leading, followed by Uganda. Sweet potato ranks seventh among the world food crops, third in value of production and fifth in caloric contribution to human diet (Bouwkamp, 1985). Sweet potatoes are rich in dietary fibre, minerals, vit... read more

A sugar substitute is a food additive that duplicates the effect of sugar in taste, usually with less food energy. Some sugar substitutes are natural and some are synthetic. Those that are not natural are in general, called artificial sweeteners. Artificial sweeteners and other sugar substitutes are found in a variety of food and beverages marketed as sugar free or diet including soft drinks, chewing gum, jellies, baked goods, candy, fruit juice and ice-cream and yoghurt. [Whitney 2011] People ... read more

To understand the web-based legal practitioner application system, it includes not merely the profession, which is practiced in courts but also covers law teaching, law research, administration in different branches where law plays a role and in fact, commercial and industrial employment and all other activities, which postulates and requires the use of legal knowledge and skill and which adopts legal process also fall within its scope. The wed based legal practitioner comprises all those who u... read more

Calcium is the most common mineral in the body and one of the most important elements. The body needs it to build and fix bones and teeth, help nerves work, make muscles squeeze together, help blood clot, and help the heart to work. Almost all of the calcium in the body is stored in the bone. The rest is found in the blood. Normally the level of calcium in the blood is carefully controlled. When blood calcium levels get low (hypocalcemia), the bones release calcium to bring it back to a norma... read more

Neem (Azadirachta indica A. Juss) is one of the very few trees known in the Indian subcontinent (Puri, 1999). This tree belonged to Meliceae family, and grows rapidly in the tropic and semi-tropic climate. It is also observed that this tree could survive in very dry and arid conditions.(Puri, 1999). The Neem Tree is an incredible plant that has been declared the Tree of the 21st century by the United Nations (Puri, 1999). In India, it is variously known as ‘Divine Tree’, ‘Life giving tree�... read more

Diabetes mellitus is a disease in which blood vessels of glucose (sugar) are high because the body does not produce or properly use insulin. There are two major forms of diabetes mellitus. Type 1 diabetes develops when the pancreas does not produce insulin. Type 2 diabetes occurs when the body cell resist insulin’s effect (Microsoft Encarta, 2009). This condition leads to elevated levels of blood glucose. The normal range of blood glucose level for blood glucose level is between 70-110mg/dl.... read more

It is feared that the inability of management to ensure effective enforcement of rules and regulation have rendered that operations of Internal control system as the Banking Industry Open to abuse. The net effect could be that everyone carries out his schedule off duties in any manner he likes which consequently gives those wishing to commit fraud their long expected golden Opportunity. Prior to 1952, there was no form of Banking art or ordinance to regulate the establishment and o... read more

Many of the developing countries including African countries like Nigeria practice traditional medicine as its main source of health care. This traditional medicine is normally gotten from plant origin [Rehan Ahmad et al, 2008, Stephen bent, 2008].Today nearly 88 percent of the global populations switch to plant derived medicines as their first line of defence for maintaining health and combating diseases [Kintzois et al,2006]. Presently there are about 60 types of medicinal plants that have bee... read more

The role of Consumer Service delivery towards realizing company goals and aspirations in Consumer attraction, satisfaction, value, profitability, and retention is unquestionable. As a selling activity, Consumer Service provides assistance and advice on such thing, as product installation, operation, maintenance, and repair for prospective buyers of many product, and availability. The importance of effective Consumer’s Service has been recognized in Modern Marketing. It is an important ac... read more

In Nigeria, one of their major problems is the problem of generating income through taxation. Since it is known to everyone that taxation is a way of generating income to the government, it is not suppose to be a problem especially in corporate taxation. Developed countries like America have effective corporate tax system which has gone a long way to making their economy better. However, this tax being paid by business organization also has effects on their profit both in a positive and negat... read more

This research work on the impact of accounting information on decision making process, a study of Anammco LTD Emene is geared to X – ray the impact that accounting information exert to improve the decision making process of a company with reference to ANAMMCO LTD ENUGU. Decision making is simply making a choice out of several alternative or it is the process of studying and evaluating two or more available alternatives leading to a final choice.

The management and control of the public fund is the heart of government administration. This calls for the need for an acceptable accounting system that will comprehensively prefer solution to the accounting needs of the government on public funds is governed by the financial (control and management). Act of 1958 A to E into section 154, dealing with the operation of the consideration Amendment of 1957 which inserted sub –154 A to E into section 154, dealing operation of the constrained ther... read more