Numerous routine planning and control activities formerly performed by clerks have developed into sophisticated functions with far reaching effects on corporate objectives and profits. Inventory valuation, as a vital element is one of such functions. Inventory otherwise returned to as stock can be defined as items of value held for use or sale by an enterprise and usually comprise of raw material supplied used for production work in progress and finished goods at the end of an accounting pe... read more

Organizations do not always operate exactly in the manner they are designed to the reason is that organization are made up of people, who are not quite as predictable as a machine might be with a machine assuming that it is being operated properly and a good preventive maintenance programme is followed we can do reasons sure it will perform confidently, but individuals are different. They have attitude, emotions and expectations, and when these are frustrated conflict results. Conflict is an ... read more

Nigeria is an immensely endowed country in both natural and human resources, with the population of over 140 million people who are largely engaged in the farming sector and small scale business. This sector is primarily dominated by micro, small and medium scale enterprises (MSMEs) and both peasant farmers who require financial assistance to boost their business and improve their livelihood. However, lack of access to formal financial assistance has constrained their development in the country.... read more

Companies are increasingly focused on managing customer relationships because it explicitly recognizes the long-run value of potential and current customers, and seeks to increase revenues, profits, and shareholder value through targeted marketing activities directed toward developing, maintaining, and enhancing successful company-customer relationships (Berry, 1983; Morgan and Hunt, 1994; Gronroos, 1990). The activities involved in customer relationship building require an in-depth understandin... read more

Globalization and the growth in new technological developments (Ramayah and Ignatius, 2005) has commenced a new era of e-commerce which is viewed by Kalakota and Whinston (1997) as trading of information, goods and services mostly via the internet, leading to the growth of online shopping or e-shopping. These rapid changes in e-commerce has changed the way businesses and customers consume, customize and distribute products (Al-Maghrabi, et al., 2011) creating a lot of competition among the onlin... read more

Human resources outsourcing evolved from hiring payroll processing companies in the 1990s to delegating tasks previously performed by human resources assistants and specialists, such as recruiting, coordinating benefits and handling unemployment claims. Some small businesses outsource entire human resources departmental functions; however, many companies outsource singular processes. Small businesses to large corporations decide for one reason or another that outsourcing human resources function... read more

Reward system is an important tool that management can use to channel employee motivation in desired ways. In other words, reward systems seek to attract people to join the organization to keep them coming to work, and motivate them to perform to high levels. The reward system consists of all organization components – including people processes rules and decision making activities involved in the allocate of compensation and benefits to employees in exchange for their contribution to the orga... read more

Social awareness facilitates a person know what others think about him. Understanding others is essential to success in business and services.social awareness is the ability to understand and respond to the needs of others. Understanding other people’s feelings is central to emotional intelligence. Get this wrong and you will be seen as uncaring and insensitive. Getting it right is essential for success. Social Awareness meets Emotional Intelligence Emotional intelligence consists of four bas... read more

The role of the small and medium enterprises (SME) as a catalyst for economic growth and development has been well documented in the economic literature and recognized in most countries. For example, in many of the newly industrialized nations, more than Ninety eight (98) percent of all industrial enterprises belong to the small and medium enterprises sector and account for the large mass of the labour force. Small and medium enterprises enjoyed competitive advantage over large enter... read more

Organizational structure defines how individuals and groups are organized or how their tasks are divided and coordinated (Mintzberg, 1983). In this changing world, companies have had to learn how to formulate and implement their strategies through projects and organizational structures in order to successfully face threats and opportunities. However, the management of multiple projects is not easy due to its complexity. Theories on organizational structures started with the identification of ... read more

The teacher is central in the teaching-learning process, being the facilitator, giver of knowledge, information, values, and skills for a child. The strategic position of teachers thus makes it imperative for them to be accorded priority and attention. In Nigeria, low status of teachers, has been prevalent, which is having serious implications on their performance, quality of their teaching, their attitudes to work/behavior in schools, the academic performance of the pupils/students, and ultimat... read more

An Employer is obliged to deduct and remit contributions to a Custodian within 7 days from the day the employee is paid his salary while the Custodian shall notify the PFA within 24 hours of the receipt of such contribution. There are already complaints by PFAs of non-remittance of pension deductions on the part of some employers. Contribution and retirement benefits are tax-exempt. Again, Ahmed (2001) in the Summary of Proceedings of the National Workshop on Pension Reform reports that the s... read more

Television advertising plays an important role on changing the consumer behavior and also provides new patterns for purchasing or using any type of goods and services. Television is one of the most recreation sources because of its audio-visual communication. Television (T.V.) enables the creative man to communicate by combining motion, sounds, words, color, personality and stage setting to express and demonstrate ideas to large and widely distributed audience. T.V. advertisements usually play a... read more

The MDGs were introduced and agreed on at the united nation millennium summit in September 2000 with nearly 190 countries, including Nigeria as signatories to the agreement. The eight MDGs were: 1. Eradicate extreme poverty and hunger 2. Achieve universal primary education; 3. Promote gender equality and empower women 4. Reduce child mortality 5. Improve maternal health 6. Combat HIV and AIDS, malaria and otherdiseases 7. Ensure environmental su... read more

Small medium enterprises (SMEs) are considered the backbone of economic growth in all countries. They play an important role in Nigerians economic growth, as they constitute 97.2% of the companies in Nigeria .They also contribute to national development by positively influencing the distribution of income in both functional and nominal terms. In emphasizing the importance of SMEs ,Rogers,2014, stated; they enhance capacity building as they serve as entrepreneurial training avenues ; they creat... read more

Supply-chain management and it encompasses all of those integrated activities that bring product to market and create satisfied customers. The Supply Chain Management Program integrates topics from manufacturing operations, purchasing, transportation, and physical distribution into a unified program. Successful supply chain management, then, coordinates and integrates all of these activities into a seamless process. It embraces and links all of the partners in the chain. In addition to the depar... read more

Nigeria, as one of countries in the African continent, site has an over all area of about 913072.64km and population 100 million people at present. Most of the area in developing countries, the population is predominately rural, about 34.12 percent of the total population one currently living in the urban areas. According to the economic and social static’s bulletin tin in the federal office of statistics 1985, in 163, 81 percent of Nigeria were living in the rural areas and by 1973 the percen... read more

Work life balance describes the relationship between your work and the commitments in the rest of your life, and how they impact on one another.Employers, employees and government want to maximise participation in the workforce. However, in our demanding lives many people struggle to balance work and the responsibilities of caring for children, family members with a disability or elderly parents.For other workers it's often difficult to find time outside work for study, volunteering, taking care... read more

Terrorism and insurgency is globally becoming a household word as there is no nation that is completely absolved from its effect. This is the reason why Rourke (2008) observes that war, terrorism and other forms of transnational political violence are in many ways more threatening today than ever before as civilian casualty has been on increase. It is however difficult to evolve a single definition for the term “terrorism”. The difficulty emanates from the lack of consensus or unified perspe... read more

The Boko Haram insurgency began in 2009,] when the jihadistrebel groupBoko Haram started an armed rebellion against the government of Nigeria. In 2013, more than 1,000 died in the conflict. The violence escalated dramatically in 2014, with 10,849 deaths. The insurgency has since spread to Cameroon, Chad, and Niger thus becoming a major regional conflictBoko Haram conducted its operations more or less peacefully during the first seven years of its existence. That changed in 2009 when the Nigerian... read more