The desire of every patriotic citizen of Nigeria is to have a sound and buoyant economy. One way of demonstrating such a desire is through the prompt payment of taxes to the government. One of the means by which government increases its internally generated revenueis Value Added Tax (VAT). This is a tax on the supply of goods and services whichis eventually borne by the final consumer, but collected at each stage of theproduction and distribution chain. VAT as a concept was first introduced by ... read more

The dividend of shareholders and its impact on productivity has been severally been called into question. Most school of thoughts has it that dividend of shareholders does not have a significant impact on their productivity level while other school of thoughts are of the contrary opinion. Dividend overtime has hada leading role to play in corporate organizations and more especially in the wellbeing of shareholders. Dividend off course helps to is increase or improve the revenue base of share... read more

For the development and growth of any economy, the provision of basic infrastructure is quite necessary. Among these are the provisions of schools, hospitals, construction of roads, bridges, railway lines, airports and seaports. Generally, government is saddled with the responsibility of providing some basic infrastructures for her citizens. In lieu of this, the government of any society seeks sources of fund to maintain the development, and meet the needs of its society. Meeting the needs of th... read more

In recent years, widespread moral lapses and corporate financial scandals have brought the topic to the forefront. Corporations are rushing to adopt codes of ethics, strengthen ethical and legal safeguards, and develop socially responsible policies. Every decade sees its share of corporate, political, and social villains, but the pervasiveness of ethical lapses in the early 2000s was astounding. Over the years the term ethics in organizational performance has long been associated with manage... read more

In a modern economic system, there is distinction between the surplus and deficit economic units and consequently a separation of the savings and investment mechanism. This has necessitated the existence of financial institutions whose jobs include the transfer of funds from savers to investors. One of the institutions is the money deposits bank, the intermediating roles of the money deposit banks place them in a position of “trustees” of the savings of the widely dispersed surplus economic ... read more

To every nation, the existence of banking industry is inevitable. This necessitates the need for deposit and credit mobilization. Osayeme (1936) reported that lending has become a vital function in banking operation because of its direct effect on economy, growth and business development. A bank is an organization that accepts money in different account and honours cheque drawn upon it, return of the same amount on demand by depositor or at a specified maturity date. According to Haisbury ... read more

Beer is an alcoholic beverage obtained from fermented cereals such as barky, sorghum and maize grains. Barkey is a well know cereals for beer production due to some great advantage it has over other cereals but because of economic reasons other cereals like sorghum as many also in use for production. The effect of major adjust in sorghum grain in beer production during which many is used a adduct to increase the carbohydrate content this carbohydrate is hydrolyzed to usable simple sugar du... read more

This chapter will dwell on the general and historical backgrounds, socio cultural profile, sociolinguistics profile, genetic classification, scope and organization of study, theoretical frame work, data collection, data analysis and brief review of the chosen frame work. The main objective of the research work is to study question formation i.e. how questions are formed in Koenoem. According to Stockwell (1977) “to study syntax is to study aspects of how sentences are formed and how... read more

Awe is the industrial nerve centre in Afijio Local Government Area of Oyo State.1 Unlike other industrial settlement, its enjoy peaceful atmosphere. Not much is written on Awe and Afijio Local Government in general. Needless to say, not much attention had been given to the place of migrants and their role in bringing about socio economic development in the area. This could be as a result of researchers concentration on a bigger communities and settlements like Oyo, Ejibo, Iwo, Egba, llorin, Ibad... read more

The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effect that financial accounting bear on the performance of a business. Furthermore, it sought to ascertain the compliance of relevant statues by corporate organizations and the overall satisfaction of stakeholders in corporate... read more

Prices of goods and services are gradually increasing day by day, and due to the fact that the sole aim of a businessman, producer or manufacturer is to make profit they end up making use of low quality materials for production so as to reduce cost of production and maximize profit. Moreover, with the increase of competitors around, most of the producers have thought it wise to manufacture or package a quality product and also enhance their profit level, prevent wastage and utilize available res... read more

Nigeria is one among the African nations that are plague with fraud and financial crimes and these have had effect on the economy of Nigeria. These crimes, be it economic or financial crimes or both have a kind of devastating effect on the economy, the security, socio economic development and social wellbeing of the citizens of Nigeria. Although it may be pertinent to highlight that as modern financial system encourages and also facilitates local and international commerce. Financial are also en... read more

Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has been in existence even before the coming of the colonial men or the British. Taxation can be defined as the system of imposing a compulsory levy on all income, goods, services and properties of individuals, partnership, trustees, executorships and companies by the government (Samuel and Simon, 2011;Yunusa, 2003). Income tax is one of the major sources of revenue to all government. In Nigeria, it is a factor t... read more

In every organization irrespective of its size, ownership, structure, impact of ration analysis on management decision making occupy a crucial position However given this centrality can be said that behind every successful organization the process in which the management arrive at decision making is very important as far as financial management is concerned in the private sector of the economy and specifically in a banking institution like united bank for Africa (U.B.A). In a nutshell the ... read more

Dividend according to Nwude (2003) “is the share of the company’s legally available profits divided among the shareholders and received by the shareholders in cash (where cash is paid out) or stock (where stock is paid) or both in other forms of paper claims to wealth”. Dividend is the reward for investing in the company. Dividend plays an important role in determining the value of share in the capital market by investors. Payment of dividends satisfies the residual shareholders’ de... read more

Business Enterprises (SMEs) are seen as a driving force for the promotion of an economy (Khan and Jawaid, 2004) and they contribute immensely to the economic development of any country. According to OECD (1997), business enterprises play a major role in economic growth and development, creation of employment and income generation. Business enterprises in Nigeria contribute enormously to National Gross Domestic Product (GDP) and employment in the informal sector. It creates employment and lead... read more

A business objective is the starting point for any business organization to thrive and it provides direction for action. It is also a way of measuring the effectiveness or otherwise of the actions taken by the management of the organization. The main goal or objective of any business organization is to make and maximize profit while other secondary objectives include going concern, growth, corporate social responsibility, benefits to employees and so on. Though other objectives are also consider... read more

Many businesses in Nigeria can tell you horror stories of multiple taxation. The “agents” that come to collect random taxes you’ve never heard of. The frustration of dealing with many different faces of the tax law. The sheer amount of tax you have to pay. This is a major hindrance to running a business smoothly in Nigeria. In recent time the world economy has developed tremendously and this has been linked with activities of Small and Medium Scale Enterprises (SMEs), especially in deve... read more

Fiscal policy measures in Africa have been largely driven by the need to promote suchmacroeconomic objectives as raising revenue to finance rapid economic growth of theireconomies, generating employment, maintaining price level and exchange rates stabilityand balance of payments equilibrium. To achieve these objectives one of the ways ofdealing with taxation problems is to deal with harmful taxes practices. The two harmfulpractices that readily come to mind istax evasion and avoidance. A decl... read more

In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and what measures can be taken to ensure it doesn’t happen again. With companies collapsing on the heels of financial reports that sounded no alarm bells for current or potential investors, it’s understandable that the quality of financial reporting is coming under scrutiny. Whil... read more