The Effects Of Credit Management On Liquidity Position Of A Manufacturing Company (A Case Study Of Nigerian Breweries Plc, Enugu State) TABLE OF CONTENT Title page Approval page Dedication Acknowledgement Table of content Abstract Proposal

Taxation is an important factor in Economic planning and also an agent for social change. It is perhaps the last to understand and most unappreciated instrument among other government policies by the citizens, yet they expect government to provide some services. This must probably owing to the fact that most people, particularly in developing countries like Nigeria, have very little knowledge of how the machineries of government operate. Thus, the taxman is seen by an average Nigeri... read more

With the collapse of the World Bank and International Monetary Fund policy’s on Structural Adjustment Programme (SAP) in Africa, many questions have been raised by scholars on the factors impeding economic development in leading African nations including Nigeria (Jega, 2003). They argued that economic liberalization in other parts of the world have continued to yield anticipated results, increasing global trade and technological advancements such that by the end of the 21st century some emerge... read more

ICT can be a strategic tool in making Microfinance Institutions (MFIs) more efficient and effective. MFIs can reach more people in a more economic way by implementing the right Management Information System (MIS). While a few MFIs are making good use of technology, the majority are facing difficulties in getting the right solution. Microfinance is considered to be an effective tool in alleviating poverty by increasing income of poor households and reducing their vulnerabilities. Today, when t... read more

The business of banking focuses mainly on acceptance of deposits from members of the public (i.e. bank customers) and matching the deposits available to borrowers in the form of loans for investments and consumption purposes. Constraints of accounting measurement provide practical guidelines to reduce the volume and cost of reporting accounting information without reducing its value to decision makers. Thus, lending is one of the key functions of commercial banks. Loans represent investments ... read more

Tax can be defined as a compulsory contribution to support a government levied on personal, property income, commodities, transactions etc. now at a fixed rate mostly proportionate to the amount in which the contribution is levied (Crowder 1998) as it can equally be confirmed in (Tilley 1981) Oyebangi(2006) identified two major forms of taxes, these are; 1. Direct Taxes: these are taxes imposed by the government on the income of individuals and companies which are usually paid by the person ... read more

Historically, Nigeria’s experience of taxation predates the colonial period. The Hausas of Northern Nigeria were paying taxes, though in kind, to the Emir in return for security and common services. However, with the advent of the colonialists, direct taxation was introduced in 1904 by Sir Lord Lugard, the then British appointed Governor. Its implementation started first in the North and later in the Southern and Eastern regions. According to Ezejelue and Ihendinihu (2006) taxation can be d... read more

With the population Conesus of 1991 as a yardstick one can easily assert without any prejudice that Enugu metropolis is one of the density populated areas of the federal republic of Nigeria. The population density of the state is synonymous wit its great market potential especially in the area of food items. At this point, the researchers have say that marketing in the state is still that of a developing economy with such characteristics of scarcity of products and raw material lo... read more

Prices go by many names. It is all around us. The price of a worker is wages, incomes taxes are the price we pay for the privilege of making money. In economic theory, prices policy tends to be relegated to a secondary role and attention is devoted to other dimensions of competitive strategy. It is important to be clear what we mean by price. According to Ode (2011), the term price simply means the amount of money that you actually pay in order to buy a good or service so that any relation be... read more

Small scale business constitute an important component of the Nigerian industrial sector. The importance of this sector cannot be over emphasized, especially in a typical developing country like ours where the level of youth unemployment is rising beyond control. Hence small scale industries generate employment opportunities per unit of capital investment because they are generally more labour intensive which are more capital in nature. A large scale industry that cost N20million for instance, m... read more

INDUSTRY OF NIGERIA (A CASE STUDY OF FIRST BANK PLC) By the end of 1980’s the provision of banking services in Nigeria could be described as orthodox and armchair affair. Customers sought for banks to provide them with services. They almost begged to offer them services. Ono (1982) in his book “the foundation of Nigeria’s infrastructure, described banking in Nigeria as orthodox, a process whereby the banker sets costly in their offices watching for business which could certainly ... read more

The Niger Delta area is the most fragile region in Nigeria. The presence of oil and gas in the region makes it the goose that lays the golden egg, thus making the region the center of economic and political activities in the country. The Niger Delta was a foremost part of the area later to be called Nigeria and incorporated into the Atlantic world economy from the 16th century. Thus, the region developed a monetized economy and become ahead of contemporary developments in others part of the f... read more

Nigeria lies between latitudes 40N and 140N and Longitudes 20 east and 150 east of the Greenwich Meridian. This is an area of 922,200 square kilometers (356,000 square miles). To travel from the west to the east is a distance of 1,120 kilometers (700 miles) from the south to north of the country about 1,040 kilometers (650 miles). It is bounded in the north by the Sahara Desert and in the south by the Gulf of Guinea, an arm of the Atlantic Ocean. Seen on a map, Nigeria can best be described a... read more

Transparency international, briefly (TI), is a non-governmental organsiation with seat, acting world-wide, in Berlin which engages itself in national and international people and economical corruption fight and raising the awareness of it. This includes, but not limited to political corruption, it publishes yearly its corruption perception index, a comparative listing of corruption worldwide. Transparency international were created in 1993 in Berlin friends from all over the world engaged by ... read more

Terrorism is violence or threat of violence calculated to create an atmosphere of fear or alarm and thereby bring about some social and political changes. This definition is in line with the explanation offered by a South American Jurist more than 30 years ago, according to him “Terrorism consists of acts that are in themselves may be classic-crimes, murder, arson, the use of explosives, but that differ from classic crimes in that they are excited with the deliberate intention of causing panic... read more

Liberia became independent on duly 26, 1847 as a small republic of immigrant Americans on the coast traditionally called the “Grain Coast”. Thus it is considered the oldest African independent State except Ethiopia. Liberia is the only state in Sub-Sahara Africa that was never subject to colonial rule1. Before the immigration, which led to the creation of Liberia, the largely forested area now covered by the Liberia state was people by various Ethnic groups that form the overwhelming maj... read more

Conflict is the incompability of goals and values between two or more parties in a relationship, combined with the attempt to control each other and antagonistic feelings towards each other. It is a state of discord caused by the actual or perceived opposition of needs, values and interests.1 It exist whenever incompatible activities occur. An activity that is incompatible with another is one that prevents, blocks or interferes with the occurrence or effectiveness of the second activity. The ... read more

This is a research work on the impact of taxation on small-scale business in a developing economy. A case study of Ekene Dili Chukwu Nigeria Limited Enugu. It is aimed at ascertaining the extent to which Ekene Dili Chukwu taxation. The area of study was Ekene Dili Chukwu Nigeria Limited Enugu. This study is divided into fire chapters. Chapter one gives the general introduction. Chapter two reports our review of related literature to the theme of this research. Chapter three describes the... read more

Historically, Nigeria’s experience of taxation predates the colonial period. The Hausas of Northern Nigeria were paying taxes, though in kind, to the Emir in return for security and common services. However, with the advent of the colonialists, direct taxation was introduced in 1904 by Sir Lord Lugard, the then British appointed Governor. Its implementation started first in the North and later in the Southern and Eastern regions. According to Ezejelue and Ihendinihu (2006) taxation can be d... read more

Chapter one contains the introduction and analysis of fraud. So many people define fraud in different way because of its in explicit meaning. It also concentrate on the limitation, objectives and importance of auditing in our banking industry While chapter two deals with the definition of Auditors and their duties in banking industry. It also discussed about various types, causes, effects of frauds in banks as well as the role of Auditors to hip it in the bud. The paper equally looked i... read more