Several studies have been carried out in Nigeria to find out why many government parastatals or industries which started of well later fall or remain stagnant in their operations. The major causes of this situation were traced down to poor internal control system which emanated from a lot of factors, part of Horngren (1982) therefore defined internal control as referring to both Administration control and accounting control. Administration control organization showing who reports to who and all ... read more

In majority of organization in Nigeria, budgeting is the most important management tool for performance and productivity and for organizations to perform well, resources must be well utilized and customers well served. To achieve such ends, all of an organization’s human and materials resources must be well utilized in the right way and the right time to create high quality products at minimal cost (Nash, 2008). Formally defined, productivity is a summary measure of the quantity and quality of... read more

A global study and research on Pentecostal churches is an on-going assignment because of its impact on the religious, political and socio-economic life of the people. A survey of the available number of Pentecostal churches in Nigeria as shown that they are emerging daily in the nooks and crannies of the country. The emergence of Pentecostal churches is daily challenging the existing Mainline and Aladura Churches in national development. It has therefore become a fundamental concern for scholars... read more

University campuses offer a unique environment for students either to pursue a traditional courtship style or engage in a courtship style that is driven by pre-marital sexual intercourse. According to Merriam Webster dictionary, courtship is the activities that occur when people are developing a romantic relationship that could lead to marriage or the period of time when such activities occur. Premarital sex is sexual activity practiced by people who are unmarried. Historically, premarital se... read more

Residential property management is emerging as a managerial science today (Kyle and Baird, 1995). It transcends beyond the role of rent collector (Li, 1997). Managing a residential property involves establishing goals, objectives and policies and implementation of strategies to achieve those goals and objectives. Singh (1994, 1996) posited that residential property management is an activity that seeks to control interests in property owner and particular purpose for which the property is held. W... read more

The 21st century is also an era of stress. Individuals face job stress in their organization and daily lives due to globalization, information technology revolution, and speed of life. The most important effects of these can be seen in the business world, and they can manifest themselves as changes that organizations make in their structures, strategies, activities, and technologies. Constantly changing organizations impose new roles and duties on their employees which have effect on their work ... read more

Companies has recently gave priority to their interactions with the people constituting the environment they operates in and draws resources from, to foster mutual understanding, trust, and support between the company and the host communities (Meyers, 2005). This study is examining the role that these activities involved in community relations on the corporate image of Shell petroleum Plc, Port Harcourt. Corporate image" was once an advertising jargon but is today a common phrase referring to a ... read more

Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof (Conn, 1978). Accounting can also be referred to as an information system that measures, processes and communicates financial information about an economic entity (Wikipedia, 2013). Advancements in computer technology have dramatically improved accounting systems and transfo... read more

As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments (Napier, 2009). A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by soci... read more

The interconnection in the characteristics of the nation’s market, such as the number and relative strength of buyers and sellers and degree of collusion among them, level and forms of competition, extent of product differentiation, and ease of entry into and exit from the market coupled with relevant cost theory has direct influence on the growth of the economy. However, the researcher is identifying market structures and cost theory as a tool by the government to build the country’s econom... read more

Accounting information system has become an important component of successful business and organizations. Borthick and Clara, (1990) supporting the above, stated that accounting information system is vital to all organizations either profit or non-profit oriented. They further opined that there is need for every organization to maintain accounting information system. In the opinion of Wathana, (2004), accounting information system produces more information to ease operations such as planning and... read more

This study is a research of the Enugu State Civil Service Commission the purpose of the study includes: i. To find out whether civil servant actually perform below standard. ii. To find out whether productivity is really declining in the civil services. iii. To find out what the causes are in the civil services. iv. To find out the measures to be taken in order to arrest the situation. While carrying out the research, the... read more

Financial institution occupy a vital position and play a land role in the economy of the nation. Their major purposes are proper mobilization of fund as well as provision of capital for industrial development which is aimed at enhancing economic- growth and development in the early year off banking operation in Nigeria, bank performed their intermediary functious by giving loan mainly on individual basic (ie separately) but as the country entered the threshold of development and more invest... read more

The issue of financial distress in the Nigerian banking industry has became the ‘Conequences of bnak failures, the problem has became a major source of concern to the government, the regulatons of financial institutions and to the general public. The experience of Nigerians during the first era of bank failures in Nigerian between 1953 to 1959 was such that generated understandable apprehension among the banking public. Unfortunately, the problem has reducing up till now in the Nigerian finan... read more

By the year 1970’s and early 1980’s external debt obligation of Nigeria was very significant, but assumed crisis and disagreement in the late 1990’s. However, external debt or internal debt obligations results from disagreements between the Fiscal operations of the government when the total expenditure exceeds current revenue for a govern fiscal year. Whenever a county witnesses a budgetary gap, the nation can employ domestic or external borrowing to breach the budgetary gap... read more

Since the inception and recognition of bank in Nigeria. it has been in a head way of existence and survival. This is because since the emergence of this area of economic and business knowledge, fraud and all forms of dishonesty and misappropriation of money entrusted to one had obviously to Nigeria banks. This defect has been lingering in the minds of honest bank employee and the student majoring into the banking profession too give potential thought as to the near future perfection of the ba... read more

Value Added Tax (VAT) was introduced in Nigeria by the report of a study group set up by the federal government in 1991 during the regime of the military president, General Ibrahim Badamasi Babangida. The study group came up with Value Added Tax (VAT). The alternation of the bases of tax and the credit system brought to tax led to the promulgation of the Vat Decree became effective from 1st December 1993. This idea, that is the introduction of VAT in Nigeria must be managed implement an... read more

Despite best efforts in Measuring Environmental Impact, industries continue to generate and discharge enormous amounts of wastes that pollute the natural environment and impose damages on households and other enterprises. Economists call these damages externalities because their costs typically fall not on the firms that discharge the wastes but on those that suffer the damages. Consequently, accounting systems don't ascribe these costs to their sources or even record them systematically (Ashfor... read more

As life is becoming more dynamic, more complex in educational, socio-cultural, industrial and commercial developments due to the increasing technological advancements, the secretarial profession is not left in the loaves and the jobs of secretaries appear at first sight among those threatened. This is because new machines, are threatening to take over the jobs performed by secretaries thereby making them face job hazard of redundancy, retirement and retrenchments and mass unemployment. Prese... read more

The political, economic and social development of any country depends on the amount of revenue generated for the provision of infrastructure in that given country. Taxes have the characteristic of being a common source of revenue to all countries. It is not dependent on availability of resources like could be said of oil and other minerals revenue Hassett (1992). However, yield differs from country to country or even region to region within a country, depending on nature’s endowment, ability t... read more