The concept of misrepresentation of information in the financial statement tends to examine those items that can alter the financial affairs of on the financial concern (or an entity), audited by an auditor based on the financial statement presented by the manager on the basis of true and fair view. The establishment or introduction of the joint stock company increased the supply of capital for commerce and industry. It was therefore, necessary for the owners of the company obviously known as sh... read more

The banking industry is the live-wire or the equivalent to the central nervous system of the human in all capitalist economics. The institution provide the vital link between the surplus unit and the deficit unit of the economy. Banks promote investment by providing facilities for mobilizing savings and appropriate instruments without which either economic growth or development can take place smoothly and efficiently. In the process of performing these functions, banks come to hold the single la... read more

Nigerian government has made significant efforts in recent years, not only in the fair distribution of such facilities to different parts of the country but also to increase the quality and improve the quality of such facilities. The development of infrastructural facilities today is the responsibility of the Federal and state government. However, it should be noted, that until recently most of the infrastructure facilities developed in the country were established, staffed and controlled by ... read more

Longman Nigeria was incorporated on the 10'' August, 1961 as a subsidiary of Longman group Ltd. A renowned British Publishing Company founded in 1724. Although, Longman, Green and Company, as this company was then known had since 1947 had a representation in Nigeria, it had operated as a mere trading out post of the U.K. parent company concentrating on the importation and distribution of education books produced primarily for the British school system. A study of the progress of Longman Niger... read more

In the business world, every individual and businesses are exposed to risk. For any business to exist and survive, the business has to go through some challenges of risk. Risks are in existence simply because entities, companies and organizations have ‘assets’ of a material or immaterial nature that could be subject to physical harm that has consequences on the known entity (Andy Osborne 2012- Risk Management made easy). In Risk management, there is no formal definition of. Risk has been ... read more

Financial accounting informal ion contained in financial statement of business entities, is the bedrock for the computation of accounting ratios of business concern. This in turns form the: basic for the evaluation of both present and past business (operational) 1) Performances by users of financial information, which are also referred to as the stakeholders. It is worthy of note to ascert that the information contained in financial statement are well organized m such a way that will enable i... read more

When companies suddenly collapse, the often resounding question is, “what went wrong?” Abreakdown in the internal control system is the usual cause. Internal control is a process that guides an organization towards achieving its objectives. These objectives include operational efficiency and effectiveness, reliability of financial reporting, and compliance with relevant laws and regulations (COSO 1992). Absence of these variables often results in organizational failure. The findings of the T... read more

Cooperative Societies are found throughout the Word. They are found in capitalist countries, in socialist countries as well as in countries described as mixed economist existing and functioning as an integral part of the whole economy. The history of cooperative society could be traced as far back as the dark-ages when they used to exist and still in existence; Esusu, Aro e.t.c in Nigeria. Onyemachi(l983) said the history of modem cooperative could be traced to 1844 in Rockdale Concashine in Eng... read more

Interest in the role of small and medium-sized enterprises (SMEs) in the development process continues to be in the forefront of policy debates in developing countries. The advantages claimed for SMEs are varies, this include: the encouragement of entrepreneurship; the greater likelihood that SMEs will utilize labour intensive technologies and thus have an immediate impact on employment generation; they can usually be established rapidly and put into operation to produce quick returns. SME devel... read more

According to Black Law Dictionary, tax is a rateable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of its sovereign rights, for the support of government, for the administration of the laws, and as the means for continuing in operation the various legitimate functions of the state. The Institute of Chartered Accountants of Nigeria (2006) and the Chartered Institute of Taxation of Nigeria (2002) view tax as an enforced contrib... read more

According to the oxford advanced learners dictionary, immunization is the process of protecting an individual or animal from a disease especially by giving them an injection or a vaccine. Immunization is also defined as a process by which human beings protect themselves from, or against deadly diseases such as poliomyelitis, measles, tuberculosis, diphtheria, whooping cough, vaccination is also another name for immunizing living things against deadly diseases. Immunization is done to make the bo... read more

Television (TV) is a telecommunication medium for transmitting and receiving moving Image that can monochrome (black-and-white) or colored, with or without accompanying sound, “television” may also refer specifically to a television set, television programming or television transmission. Globally, the television world has initiated a transition of emphases from an analogue educational research based on technological development to a digital knowledge based technological development in edu... read more

Accountability is the process or act of reporting back to a higher authority, body or individual the actions taken by a steward. It enables the person or persons reported to determine if the steward has acted or performed the assigned duties properly and satisfactory. It plays a major role in the success or failure of any business, particularly when the business is not managed by its owner. Initially most business set-ups were managed by their owners. The owners’ manager was the sole financ... read more

The purpose of this topic evaluation of fraud control measures in Nigerian banking sector [a case study of central bank of Nigeria, Kaduna branch] is to aimed at finding practical means of eliminating, reducing the incidence of fraud in our banking industries and researcher used both primary and secondary source. Questionnaire and order interview were administered on a population of 350 person made up of both staff of central bank and management, the findings derives from respondents indicate th... read more

This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary and secondary sources including questionnaires and... read more

Every sector of the economy both the private and the public sector has its own objectives and goals to achieve. For the public sector of the economy, their goal is to satisfy the social needs of the citizens and in the effort to achieve these purposes, auditing more often, play a vital role. The size and scope of these sectors have sometimes made it clear for the executor to exercise personal and first hand supervision of operation. It is in this light that value for money audit established by ... read more

Cybersecurity through ethical hacking plays an important role in the ongoing development of telecommunication industry, as well as Internet services (Odinma, 2010). Enhancing cybersecurity and protecting critical information infrastructures are essential to each nation’s security and economic well-being (Odinma, 2010). Making the Internet safer (and protecting Internet users) has become integral to the development of new services as well as government policy. An ethical hacker is a computer... read more

ETHICAL HACKING AND CYBER SECURITY IN NIGERIAN TELECOMMUNICATION INDUSTRY: ISSUES AND SOLUTIONS CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Cyber security through ethical hacking plays an important role in the ongoing development of telecommunication industry, as well as Internet services (Odinma, 2010). Enhancing cyber security and protecting critical information infrastructures are essential to each nation’s security and economic well-being (Odinma, 2010). Making th... read more

EFFECT OF CORPORATE BRAND IDENTITY ON CUSTOMER EXPECTATION IN UNITED BANK OF AFRICA ABSTRACT The study examines corporate brand identity on customer’s expectation of first bank Nigeria Plc. The study was guided by four research questions and hypotheses. The study adopted survey research design. Simple random sampling technique was use to select the sample of the study who were the customers of UBA. The data from the sample respondents were collected through the use of structured que... read more

Industrial growth forms the basis for industrial development is not only needed for its ability to improve living standard. It also acts as a weapon for building national strength and prestige. Therefore industrial development implies the increase of industrial, expansion of quality and quality of output and the institutionalization of industrial growth process. It also involve technical activities of a own routine nature concerned with translating research findings or other with translating re... read more