The role of customers in services is always emphasized in the marketing literature, especially in the recent development of a new perspective, namely service-dominant logic. Service convenience is acknowledged to be increasingly important to customers:yet extant convenience literature offers little explicit discussion of this topic. Consumer convenience in buying and using services isnot well understood. Convenience is the ability to reduce consumers non-monetary costs (i.e. time, energy and ... read more

Bank’s managements are saddled with the responsibility of preparing the accounts and financial statements of a bank. An Audit is expected to be carried out annually to ensure that the statements of accounts that have been prepared and presented as required by law. (CAMA 1990) According to Webster’s English Dictionary, an Audit is “an examination intended to serve as a basis for an expression of opinion regarding the fairness, consistency, and conformity with accepted accounting principl... read more

CHAPTER ONE INTRODUCTION The central bank’s responsibility for the management of the nation’s external debt started at the inception of the bank itself in July 1959 when it took off Nigerian’s share of the sterling assets of the nations external reserves in the bank in 1962. The responsibility was enlarged through it’s two comes prudent banks the bank of England and the federal reserves bank of new York. The bank invested the external reserves largely in sterling and in dollar sec... read more

A closer look at institutions in our society shows that a lot of businesses are folding up due to fraudulent acts. Both the management and the employees indulge in activities that can bring down an institution, and ignorance of the roles of an internal auditor is also a problem. Auditors give a fair account of the financial statement of an institution as put together by both the management and employees. Internal control is of much importance in achieving a company’s goals and objectives. I... read more

A major development issue facing many developing countries has been the need to reduce the scale and depth of poverty among the growing population. Chandy and Gerts (2011) estimate that there were about 878.2 million people living below the poverty line in the year 2010. Of this number over 700 million live in rural areas. African has 369.9 million population or proportion of poor people the elimination and reduction of poverty is a key concern of development thinkers and practitioner (Coyle, 20... read more

The issue of fraud, money laundering, and other unethical activities in commercial and government organizations has necessitated the employment of forensic or investigative accounting procedures, as well as their application. Investigative accounting, sometimes known as forensic accounting, is a branch of accounting that focuses on recovering ill-gotten earnings from crimes such as fraud, money laundering, and other types of financial impropriety that may occur inside a business. When fraud is s... read more

In our society today, there exists a particular group of individuals, who had come into the world as babies, had spent their entire lifetime in service to humanity, had retired from active service and are only waiting to take a final exit from the world into eternity. This group of individuals is in a stage of life known as late adulthood, a stage in life in which people are known as the elderly or referred to as the aged. This period in the life span is characterized by declines that occur in a... read more

In our society today, there exists a particular group of individuals, who had come into the world as babies, had spent their entire lifetime in service to humanity, had retired from active service and are only waiting to take a final exit from the world into eternity. This group of individuals is in a stage of life known as late adulthood, a stage in life in which people are known as the elderly or referred to as the aged. This period in the life span is characterized by declines that occur in a... read more

Bureaucracy is a distinctive arrangement used by human beings to organize their activities. The invention of Western bureaucracy several centuries ago helped solve the problem for leaders of governing human systems that grew larger and more complicated with each passing year. The great virtue and probably defining characteristic of bureaucracy, according to the one of the founders of sociology, German Max Weber ( 1864-1920), is as “an institutional method for applying general rules to specific... read more

Ideally, the task of administration is to develop government workers who are able to tailor and utilize. The resources in the working society to their own needs. Motivations will always need the timeliness, sensitivity and vision that any effective relationship with human growth and individuality demands. A legal and seductive assumption is that if working itself is well planned and efficient, motivation for what is being done should Meaty and Micely come along as well (Deci; 1980) Vaigas (... read more

Development is a sine qua non for modern civilization. In a crusade and struggle to carryout development at all nooks and crannies of the society, the local government as the tier of government that is nearest to the people is saddled with the responsibility of direct development of the people to a certain level. Development is highly associated with fund, much revenue is needed to plan, execute and maintain infrastructures and facilities at the local government level. The needed revenue gene... read more

Nigerian Civil Service today was inherited from the colonial masters-Britain, although the colonialists operated this to her profits but to the detriment of Nigeria. Civil service is a term used to cover those employed under the Federal and State government, particularly those employed by either the federal or state civil service commission. The Nigerian civil service became indigenous after independence in October 1, 1960. This did not come with easily, there were demands and ... read more

Industrial relations constitute one of the most delicate and complex problems of the modern industrial society. This phenomenon of a new complex industrial set-up is directly attributable to the emergence of ‘Industrial Revolution”. The pre-industrial revolution period was characterized by a simple process of manufacture, small scale investment, local markets and small number of persons employed. All this led to close proximity between the manager and the managed. Due to personal and direct ... read more

Corporate Social Responsibility an essentially American phenomenon has over the years become a major concern in Western Europe and in other countries of the world following the western model of development. According to Drucker, (2001;231).The genesis of the debate on the concept of corporate social responsibility has been traced to the wave of crisis in social values that engulfed America in the post World War II period and most especially in the sixties. The Chief Executive of G... read more

Local government has and will continue to be one the prime factor of development in different parts of the world and their importance and impact on daily activities of citizens cannot be over emphasized. The term local government refers to a political authority set up by a nation or state as subordinate authority for the purpose of dispensing or decentralizing political power. In the English sense, it means local self government. Local government is a political sub-division of a national g... read more

The concept of Intergovernmental relations is associated with states having a Federal Administration system where the relationships between the Federal, Central or National Governmental and major sub-national unit (province, region or state) formally spect out in constitution. Intergovernmental relations have been seen as a system of transactions among structured levels of government in a state. It is also seen as registration in which the parties are negotiating advantageous positions for pow... read more

According to Oxford Learners Dictionary, Organization can be said to be a group of people who form a business, club etc. together in order to achieve a particular aim. It can also mean two or more people getting together for a purpose. In getting together, they decide to interact with one another to achieve the objectives of the organization (Unamka & Ewurum, 1995:1) When we discuss organization, we have variclasses among which are service organization and social organization etc. All these o... read more

A brief look at Nigeria today one carryout find out that, like fashion and everything new in Nigeria, the spirit that greeted (the issue of globalization at its chmaxin 200) seems to have reduced. The word globalization also seen to have, gone into our libraries as we have the internet and cyber café, globalization has been defined by john vogi (vanguard 2003) means a world that is liberalized of barriers to trade and invest where corporation can product and sell almost any servic... read more

The staff customer relationship is a contractual relationship staff are the most important channel of communication the outsider’s opinion of the organization will be based almost entirely on the staff he knows or encounters and where by the employee is inefficient or surly the will be his (i.e. customers) image of the organization On the other hand in any business where products or service are sold or rendered the customer is the key success many year ago, one of Americas greatest the w... read more

Personnel management was not considered as an important ingredient in organization because managers at the past did not consider human beings as essential factors in the achievement of principles of scientific management. In scientific management, concern of managers were on how to enhance and improve production regardless of those who are involved in producing thereby considering human beings as more factors of production. In the pre-industrial revolution, there was hardly... read more