In 1976 a uniform system of local government was introduced according to local government reforms of 1976 the primary motive is to take development direct from the center to the people at the rural areas through the local government hence the same reform (1976:1) describes local government as a tool for rural development some of these motive are the conscious attempt of the federal government to involve people in the management of their rural affairs through which the human and materials resourc... read more

For efficient management of the resources and the maximization of returns, the management of an organization has to set up some internal control system to assist regulating and directing the activities of the organization. The statement of auditing standards, number includes the following definition of internal control Meanwhile, internal control has been defined by the institute of chartered Accountants of England and Wales as “All forms of control both financially and otherwise establi... read more

The underlying belief is that this involvement of employee lead to commitment and if an employee is committed he can be directed to perform in manner that positively contributes to the achievement of organizational objects. The MBO afford both the superiors and subordinates the opportunity to sit together and jointly identify common goals of enterprise define individual major areas of responsibility term of the results expected of him and use these measures as guides for operating the unit and... read more

Small and Medium Enterprises (SMEs) play a vital role in the development of national economy. Due to their importance and the crucial role they play in economic development and growth of the nation, much attention has been placed on financing of small and medium enterprises, since they are major contributors to the economy of Nigeria. These enterprises are drivers of the economy; therefore policy attention has to be given to them especially in developing economies because of their impact on many... read more

One of the major economic backwardness of the most third world countries like Nigeria is the over prolonged sojourn of private foreign divestment in them. The predatory exploitative orientation and activities of foreign monopoly capital, it inherent tendency to resist and hamper local industrialization and to perpetuate merchant capitalism and its determination and deliberate efforts to retard the growth of endogamous entrepreneurship all this have heavily influenced Nigeria economic history ... read more

Human resource function becomes recognized as a central business concern sequel to its ability to integrate employee welfare and organizational objective and effective communication into strategic management. Human resource management seeks to eliminate the meditation role and adopts a generally unitarist perspective. It emphasizes strategy and planning rather than problem-solving and medication, so hat employee cooperation is delivered by programmes of corporate culture, remuneration, packaging... read more

In this dynamic world, the role of Banks, whether in a developed or developing economy consists of financial intermediation, provision of an efficient payment system and serving as conduit for the implementation of monetary policies, it has been postulated that if these functions are efficiently carried out, the economy would be able to mobilize meaningful level of savings and channel these funds in an efficient and effective manner to ensure that no viable project is frustrated due to lack o... read more

elements means of message transmission. Advertising in its earlier form could only be seen from the perspective of either packaging labeling, point of purchase display or even verbal expression about a product or service. Chapter one of this research work focused on the relevance of advertising for the marketing of the company’s product and the identification of the associated problems, the purpose of this study was also discussed. The relevance of the top, the organization and to the societ... read more

This study is on the Role of Communication in Enhancing Productivity in Hamdala Hotel Ltd Kaduna. The objectives of this study is to evaluate ways of improving effective communication. The researcher carried out his research through personal interview, direct and observation. The researcher administered questionnaire for his finding, so as to find out views, feelings, experience and activities of the respondents. The researcher wish to concludes that as a result of effective communication, we ob... read more

One prominent scholar and writer on management “Mary Packer Follet” defined management as “the act of getting things done through people”. Thus management carry out their functions of planning, organizing, directing, controlling, staffing, etc of both human and material resources in an organization through people. In modern days management has metamorphosed into strategic management with emphasis on how strategic management which involves strategic planning and can be used to foster or... read more

The prerequisite of this extended essay is to know the Relevance of Financial Management to Business Growth in Nigeria. Financial management is relevant to business growth for a well balanced operation. As businesses in Nigeria are made up of small, medium and large scale enterprises need financial management to operate well. The ultimate aim of financial management is to plan and forecast the profit making and sourcing of fund for business growth. Money is needed in financial management and us... read more

The specific perspective of this research study on small scale business operation in Nigeria today is based on their impact and potential contribution on broad and diversified production base, income distribution and development of Nigeria, as well as challenges encountered in its day to day operations.This research work on the CHALLENGES OF SMALL SCALE BUSINESS IN NIGERIA (A CASE STUDY OF GARRI PROCESSING INDUSTRY IN ABAKPA NIKE ENUGU)was born out of the desire of the researcher to contribute i... read more

Bribery and corruption have done much damage in this country. They are both cancerous and contagious, and It appears every is corrupt and bribe conscious because of our economic depression. Bribery and corruption are social ills that have bedeviled Nigeria; it has eaten deep into our national existence. Bribery and corruption have been seen to be very prominent in Nigeria society and study of these as social phenomena is imperative because it is a central problem of human society. Macmilla... read more

The life cycle of any business either private or public enterprise lie on its financial power, this entail the management of fund and scarce resource for the advancement of such enterprises. However, before a fiscal year begin such enterprise must draw out its business plan or programme in order to be able to utilize its fund effectively and efficiently for maximum productivity in all the department. It calls for planning and control of fund by the management all units or department m... read more

The study of this internal control system of an organization is like the study of an anatomy of man. In word of Peter Druker” Good organizational structure dose not buy itself produce good performance just like a good constitution dose not guarantee great presidents or good laws a moral society. But a poor organizational structure makes good performance impossible, no matter how good the individual managers”. Promised on this dictum, it is therefore obvious that the organizational structu... read more

internal control is the whole system of controls, financial and otherwise, established by the management, in order to carry on the business f the enterprise in an orderly and efficient manner ensure adherence to management policies, safeguard the assets and secure as far possible, the completeness and accuracy of its records. Consequent upon the above, this research is designed to carry out an empirical study on the internal control system of Apaco Foam and Chemical Industry Limited. Agbor De... read more

The public accountant is an independent practitioner who works on a gee basis for business management or for individuals wishing to use his services or as member of an accounting firm. Most public accountants are also external authors. The commonly known services offered by the public accountant include the following: 1. Those that are substantially of auditing nature 2. Those who involve primarily accounting 3. Those pertaining to taxes. Most people perceive ... read more

In this present world, individual, business men, firms and government have seen the effects of computer in the area of recording and safe keeping of information,. However, this computer cannot function unless the day-to-day business activities are well documented and fed into it properly. Every business get up has different levels of management and each of these level of management and information to enable them make decision on how he objective of the organization can be achieved likewis... read more

Growth is necessary to determine the performance and continual of any business organization. Without growth, a business can hardly attract good management to itself. The use of merger and acquisition as a growth and survival strategy in a depressed economy like ours appears to be on the increase in recent times. This is not surprising, considering the large number of business failures and foul-ups as result of advise micro and macro economic climate. In the face of such hostile bus... read more

As a result of increased commercial activities through out the world, many big business expand beyond their countries to have a share of the world market. Therefore, established branches are translated accordingly based on exchange rates existing and at the end set of financial statements are prepared and published. In preparing these financial statement normal accounting practices and procedures must be followed and a number of legal and other requirement observed. ... read more