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An Automated Negotiation System for e-Commerce Store Owners to Enable Flexible Product Pricing

ABSTRACT If a store owner wishes to sell a product online, they traditionally have two options for deciding on a price. They can sell the product at a fixed price like the products sold on sites like Amazon, or they can put the product in an auction and let demand from customers drive the final […]

AN EMPIRICAL ANALYSIS OF THE VALUE OF ACCOUNTING INFORMATION SYSTEM IN AN ORGANIZATION

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND TO THE STUDY 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 […]

AN EVALUATION OF THE PROBLEM AND PROSPECT OF TAX COLLECTION IN INTERNAL REVENUE SERVICE

ABSTRACT The research  profers  an appraisal of the problem and prospect of tax collection in internal revenue service  of bauchi state. It analyses the concept of tax and its significance and elucidate the problem encountered in the process of tax collection.The research profers the prospect in tax collection and administration,while investigating tax administration in bauchi […]

THE IMPACT OF BUDGET ON STAFF PRODUCTIVITY.

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY 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 […]

INTERNAL CONTROL SYSTEM IN GOVERNMENT PARASTATALS

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY 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 […]

A STATISTICAL ANALYSIS OF ROAD ACCIDENTS IN NIGERIA

CHAPTER ONE INTRODUCTION 1.0   BACKGROUND OF THE STUDY Road transportation is by far the commonest means of transportation in Nigeria when compared to other means like air, rail and water. The technology has made life easy compared to previous means of transportation such as the use of animals during the pre colonial era. Nigerian […]

A STATISTICAL ANALYSIS OF EXAMINATION MALPRACTICE IN NIGERIA.

CHAPTER ONE INTRODUCTION 1.0.  BACKGROUND OF THE STUDY Sincerely, examination malpractice is a canker worm that has eaten deep into the nations fabrics; it has become a menace to the Nigeria society. Presently, our educational system is in shambles this is as a result of inconsistencies and carelessness, non-implementation of educational policies, and corrupt practices in […]

AN ASSESSMENT OF PUBLIC RELATIONS STRATEGY AS A TOOL TO PROMOTE GOVERNMENT POLICIES TO THE CITIZENRY.

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY Johnson and Zawawi (2004,p.404) observes that public relations sector in modern democratic governance implements its policies by using various mass media. Government management takes two forms; dissemination of political information and dissemination of public information. Nwosu (1996,p.204) however opines that very often, many people in government, especially […]

IMPACT OF BUDGETING CONTROL ON PROFITABILITY OF AN ORGANIZATION.

ABSTRACT This study examined the impact of budgeting control on profitability of an organization. Thus, the importance of budgetary cannot be emphasized in business organization, as management needs to embark on budget to effect proper planning and control. In this vein, budgeting can be seen as a process of planning and control. Proper budgeting can […]

IMPLICATION OF TREASURY SINGLE ACCOUNT ON BANKING SECTOR OF NIGERIA AND THE ECONOMY AS A WHOLE

IMPLICATION OF TREASURY SINGLE ACCOUNT ON BANKING SECTOR OF NIGERIA AND THE ECONOMY AS A WHOLE CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY Treasury Single Account is a public accounting system under which all government revenue, receipts and income and collected into one single account, usually maintained by the country’s Central Bank and all […]

THE IMPACT OF ELECTRICITY GENERATION AND SUPPLY ON ECONOMIC GROWTH.

TABLE OF CONTENT Cover page Title page Approval page Dedication Abstract Acknowledgment Table of content   CHAPTER ONE 1.0     Introduction 1.1     Background of the research 1.2     Statement of research problem 1.3     Objectives of the study 1.4     Scope of the study 1.5     Research question 1.6     Limitation of the study 1.7     Definition of terms […]

THE EFFECTS OF CREDIT MANAGEMENT ON LIQUIDITY POSITION OF A MANUFACTURING COMPANY (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU STATE)

CHAPTER ONE INTRODUCTION 1.1 Background to the Study There is no doubt that credit management is central to the liquidity of firms; especially manufacturing firms which maintain high volume of working capital. Credit management can simply be regarded as written guidelines that set the terms and conditions for supplying goods on credit, customer qualification criteria, […]

THE EFFECT OF TAXATION IN BUSINESS DEVELOPMENT AND DECISION MAKING.

ABSTRACT This study examined the effect of taxation in business development and decision making. Taxation in business development and decision is one that established two divides for assessment of subjects. One taxed alongside employment and the other as a body corporate. Those taxed alongside employment pays less, these may influence choice of forms, which may […]

AN INVESTIGATION INTO THE CONSEQUENCES OF OFFICE TECHNOLOGIES IN SECRETARIAL EDUCATION CURRICULUM IN NIGERIAN POLYTECHNICS.

ABSTRACT This study was carried out to discover the possible consequences posed by the office technologies in secretarial education curriculum in Nigeria Polytechnics.  This study was conducted using the Institute of Management and Technology (I.M.T) Enugu as a case study. The instrument used for data collection was the questionnaire and literature review, while a total […]

THE ADMINISTRATION OF VALUE ADDED TAX IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY 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 […]

AN EVALUATION OF FINANCIAL PROBLEMS AND PROSPECTS OF PRIVATIZATION IN THE NIGERIA ECONOMY.

AN EVALUATION OF FINANCIAL PROBLEMS AND PROSPECTS OF PRIVATIZATION IN THE NIGERIA ECONOMY CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY The privatization programme of the fist phase was said to benefit many Nigerians who were given the opportunity to purchase shares offered for sale by way of public offer. Subscription of shares during the phase […]

MINIMIZATION OF BANK FRAUD IN NIGERIA COMMERCIAL BANKS

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY 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 […]

THE NATIONAL EFFECTS OF EXCHANGE RATE CHANGES ON FOREIGN DEBT SERVICE IN NIGERIA.

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY 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 […]

THE ROLE OF BANKS IN FINANCING OF SMALL SCALE BUSINESSES IN NIGERIA A CASE STUDY OF UNION BANK OF NIGERIA

ABSTRACT The critical causes on why financing small and medium scale industries by commercial banks in Nigeria have not been very effective were evaluated. Not only are the SMEs starved with financial back-up, they are also faced with other external problems such as high interest rates, inconsistency in government industrial policies, lack of infrastructural facilities […]

MANPOWER DEVELOPMENT IN THE BANKING INDUSTRY.

ABSTRACT This research work focuses attention on Impact of Training and Manpower Development in the Banking Industry: A Case Study of First Bank of Nigeria Plc, Benin City. The purpose for this research was to identify the impact of training and manpower development that is required for improving staff performance in their organization. In view […]

STAFFING PRACTICES IN SMALL AND MEDIUM SCALE BUSINESSES.

CHAPTER ONE INTRODUCTION 1.1 Background of the Study Staffing is one of the most important functions of management. It is an aspect of human resource management that includes finding sufficient number of people who will take up employment in the business and selecting from this number those to whom employment will be offered. The staffing function […]

MAN-POWER TRAINING AS AN AID TO MANAGEMENT IN BUSINESS ENTERPRISES.

ABSTRACT  The purpose of this research work is to evaluate how manpower training programme contribute in aiding management in achieving the organizational objectives or goals.  It is equally believed that recommendations of this research work will be useful to most business organizations especially Emenite Nigeria limited Enugu. This research work was presented in three chapters; […]

STRATEGIES OF PROMOTING PRODUCTIVITY IN CIVIL SERVICE

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Productivity has been defined as the volume of good and service produced per worker within some specified unit of the year, now there have been consistent public outer about continuous decline of productivity in the civil service. It is for this reason that this work is being carried […]

THE ROLE OF PLANNING AND FORECASTING IN BUSINESS ORGANIZATION.

CHAPTER ONE INTRODUCTION Andreas Faludi states that “Planning and Forecasting” is the “Queen” mother function of management (organization) and that if planning and forecasting fail, what/who will you direct, control, budget, staff, co-ordinate or organize rather than failure and shame”. Again he state that “Theories provide explanations, explanations are response to state of tension resulting from […]

FINANCIAL STATEMENT: A TOOL FOR EVALUATING PERFORMANCE OF COMPANIES AND INVESTMENT DECISION WITH REFERENCE TO BEING & BOWS NIGERIA LIMITED..

ABSTRACT In today’s economy, information and accountability have assumed a larger role in our society. As a result the financial statement with an independent audit report are of vital services to investors, creditors and other participants in economic exchange. Financial statements can only be valuable to those who know how to use them.  As a […]

THE ROLE OF FISCAL POLICIES IN THE DEVELOPMENT OF NIGERIAN ECONOMY

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY The economy of any country, irrespective of its structure is regulated by certain policies developed by the government. Some of these include economic policies, social policies, monetary policies etc. however of all these policies economic policies are most fundamental. The economic factors are cynical because they serve as […]

CAUSES AND EFFECT OF ORGANISATION CONFLICT

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY Ours is an age of rapid change, unrest and conflicting ideologies. Society is unsettled and individuals are apprehensive as group, nations and organized groups within the nation struggle for power and control over material resources and man’s mind. It is in such a world setting of […]

CONFLICT MANAGEMENT IN THE NIGER DELTA

CHAPTER ONE INTRODUCTION 1.1.    BACKGROUND OF THE STUDY 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 […]

IMPACT OF EDUCATION IN RURAL DEVELOPMENT PROCESS.

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY According to National Population Commission (2012) it is generally believed that Nigeria has a total population of 170 million people, out of this number 67% live in the rural areas while the remaining 34% live in the urban centres. Nigeria is a country in Africa continent located in […]

THE EFFECT OF QUALITY SERVICE DELIVERY ON CUSTOMERS’ PATRONAGE IN THE BANKING INDUSTRY OF NIGERIA

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY The banking industry which is various bank put together to this industry consist of the central, commercial, merchant, development and saving banks. Central bank being the apex bank. Though banks are classified according to their functions, a detailed study of their various functions showed that they have […]

THE ROLE OF THE FEDERAL GOVERNMENT OF NIGERIA IN THE PROMOTION OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA.

CHAPTER ONE INTRODUCTION 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 […]

AN ANALYSIS OF THE PROBLEMS OF FOREIGN EXCHANGE MANAGEMENT AND ITS IMPACT ON THE BANKING INDUSTRY

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The Governor of the Central Bank of Nigeria, Professor Charles Chukwuma Soludo was quoted in the year 2006 as saying “that the Central Bank of Nigeria is planning to ensure full liberalization of the nations’ foreign exchange market pointing out that “for over 20 years we have […]

THE ROLE OF INTERNAL CONTROL MEASURES IN THE PREVENTION OF FRAUD AND OPERATIONS ERROR IN GHANAIAN FIRMS

THE ROLE OF INTERNAL CONTROL MEASURES IN THE PREVENTION OF FRAUD AND OPERATIONS ERRORIN GHANAIAN FIRMSCHAPTER 1—-INTRODUCTION1.1BACKGROUND OF THE STUDYThe aim of every organization whether private or public is to have a successful operation which leads to the achievement of corporate aims of objectives. This requires that the organizations assets and resources are effectively managed. […]

ASSESSMENT OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA A STUDY OF AKWA IBOM STATE BOARD OF INTERNAL REVENUE

Abstract ASSESSMENT OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA A STUDY OF AKWA IBOM STATE BOARD OF INTERNAL REVENUE Abstract Creating a good tax system implies that taxes should be collected regularly, consistently, conveniently and afford-ably. Taxes are backed by laws. Tax Laws refer to the embodiment of rules and regulations relating to tax revenue […]

ASSESSMENT ON THE EFFECT OF EMPLOYER-EMPLOYEE OFFICE RELATIONSHIP ON THE PRODUCTIVITY OF AN ORGANIZATION.

ASSESSMENT ON THE EFFECT OF EMPLOYER-EMPLOYEE OFFICE RELATIONSHIP ON THE PRODUCTIVITY OF AN ORGANIZATION. CHAPTER ONE INTRODUCTION 1.0 BACKGROUND OF THE STUDY Employers do not only hire workers but also start of a new relationship.Thus managing relationship becomes a salient factor which determines performance and productivity in such working environment. Although the goal of every […]

MARKETING OF BANKING SERVICES IN NIGERIA (A CASE STUDY OF THE UNITED BANK FOR AFRICAN PLC (UBA)

CHAPTER ONE INTRODUCTION In Nigeria, successive government, both military and civilian has continuously demonstrated their interest and commitment in the financial sector by encouraging banks (commercial merchant and development) to expand their services and facilities not only in the urban areas, but also to the rural environment. This explains the rigorous with which  the rural banking […]

MARKET INTEREST RATES AND COMMERCIAL BANK PROFITABILITY A CASE STUDY OF FIRST BANK OF NIGERIA PLC 2000 TO 2004

CHAPTER ONE INTRODUCTION1.1   BACKGROUND OF THE STUDYThe Commercial Bank System shares a very important characteristic with other members of the financial sector and the rest of the business community; the desire to maximize profits and expand its share of the market. Commercial banks are profit-making enterprises and as such they share with other businesses the same set of […]

MISMANAGEMENT IN FINANCIAL INSTITUTION BANKS IN NIGERIA CAUSES EFFECT AND SOLUTION

CHAPTER ONEINTRODUCTION1.1            BACKGROUND OF STUDYThe master key to the success of any cooperation or institution (financial and non financial) is the effective management system. This could be achieved through hard work. This could be achieve through hardworking of the directors managing directors, management staff and all other workers in the organization. The major role lies on […]

OVERVIEW AND IMPACT OF FRAUDS IN THE BANKING INDUSTRY IN NIGERIA A CASE STUDY OF FIRST BANK OF NIGERIA PLC

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO STUDY With an award match to becoming on industrialized nation, Nigeria is witnessing true emergence of human resources as professional, which made possible the establishment of service industries and other business organizations.  This belief was rather too strong that the urge to provide financial services can no longer be overlooked.  To accelerate […]

POOR PERFORMANCE OF STUDENTS IN ACCOUNTING SUBJECTS

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND OF THE STUDY According enjoy an unalloyed, an compromising and unfettered priority in Nigeria.  If there is any misgiving about this assertion, it is not with accounting education. It is the danger that beneficiaries will regard accounting education as a panaceas for all their problems.  Where expectation become unfulfilled due to bad […]

PRIVATIZATION AND COMMERCIALIZATION EFFECT ON NIGERIAN ECONOMY

CHAPTER ONE1.1            BACKGROUND OF THE STUDYAn unintended consequence of the indigenization exercises the need to privatize and commercialize government owned enterprises.At the inception of the indigenization exercise, the intention of the government was to enable the citizens to control the commanding heights of the economy.          However, in the course of implementation, government become an active purchaser of […]

PRODUCTION COST CONTROL IN A MANUFACTURING ORGANIZATION A CASE STUDY OF THE PROTECTS DEVELOPMENT INSTITUTE ENUGU

CHAPTER ONEINTRODUCTION1.1            BACKGROUND OF STUDY      The purpose of this research is a modest of attempt to verify the indiscriminate increase in the prices of commodities produced by manufacturing organization in this part of the country which has attracted the attention of many citizens, especially those who know the implications of this continuous rise continuous rise in prices […]

PROBLEMS OF BANKING SERVICES AMONG COMMERCIAL INSTITUTION IN NIGERIA A CASE STUDY OF NEW NIGERIA BANK PLC

ABSTRACTMy aim of researching on this topic;  “problems of Banking Services Among commercial Institution in Nigeria.(a case study of New Nigeria Bank Plc)   the research will focused on the evolution of commercial banks their function and problems affecting the banks. The study will help other to know some of the problem that is affecting commercial banks; it […]

SMALL SCALE INVESTMENT A POTENTIAL TOOL FOR EMPLOYMENT GENERATION A CASE STUDY OF GLOBAL SYSTEM OF MOBILE COMMUNICATION GSM TELEPHONE BOOTH IN ENUGU METROPOLIS A DISSERTATION

CHAPTER ONE INTRODUCTION Nigeria as a nation blessed with both human and natural resources can attain high economic development with little effort and sincerity on the part of her citizens. One of the ways to achieve this economic development is through the establishment of an industries to process the huge maturely resources into conformable goods. […]

SMALL FARMERS CREDIT DELIVERY THROUGH DEVELOPMENT BANKS

CHAPTER ONEINTRODUCTION1.1            BACKGROUNDThere are variety of source of fund for agriculture which some analysts have classified in a number of ways, formal and informal, institutional and non institutional, public and private, internal and external etc. these classification are based on contain basic features which this paper will not examine in detail. But when we talk of […]

SPIRAL GROWTH OF BANKS IN NIGERIA MAN POWER PROBLEMS AND SOLUTIONS A CASE STUDY OF A SELECTED COMMERCIAL BANK IN DELTA STATE

ABSTRACT This research seeks to highlight the spiral growth of banks in Nigeria: Manpower problems and solutions. In pursuance of this investigation, the researcher will formulate four research objectives, utilize library and sample survey techniques. Data will be gathered through primary and secondary sources. The data gathered will then be analyse using tabular and textual […]

STRATEGIC PLANNING IN LARGE COMPANIES A CASE STUDY OF NIGERIA TELECOMMUNICATIONS LIMITED NITEL ENUGU ZONAL HEADQUARTERS EGBOGU CHINELO SALOME

ABSTRACTPlanning has evolved an indispensable weapon to address the increasing competition for telecommunication services, nationally and internationally. While competition has always existed among telecommunication industries is because of the fungibility of their product and the homogeneity of their services. The various issues involved in the effective planning of the telecommunication industries in Nigeria are the […]

STRATEGIES FOR ENHANCING FINANACIAL ACCOUNTABILITY IN THE LOCAL GOVERNMENT SYSTEM A CASE STUDY OF IKWO LOCAL GOVERNMENT AREA EBONYI STATE

CHAPTER ONE INTRODUCTION 1.1.    BACKGROUND OF STUDY In Nigeria, local government reform has been a continues exercise. No single regime-colonial or indigenous, civil or military, regional or state government that came to power passed without making attempt of reforming the local government system.  Even though the 1976 reform has surpassed all its predecessors, it […]

TAXATION AS AN INSTRUMENT OF FISCAL POLICY IN NIGERIA

ABSTRACT This research work is an attempt to examine how taxation is used as a fiscal policy tool in planning, controlling and coordinating the tempo of some of the activities of the economy. It has been made for all those who may be interested in carrying out a study on issues like re-distribution of income; […]

TAXATION AS AN INSTRUMENT OF ECONOMIC DEVELOPMENT IN NIGERIA

ABSTRACTThis research is proposed to investigate taxation as a fiscal policy tool – on its use in solving economic problem such as inflation reduction, harmonization of policies on tax as it relates to government policies and conflict in objectives, inequality, multiple tax problem etc.          This work is a critical look at the existing forms of taxes […]

THE ACCOUNTING SYSTEM AND METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENT OF ENUGU SOUTH

CHAPTER ONE INTRODUCTION 1.0   BACKGROUND TO THE STUDY The essence of public accountability in the present dispensation demands a great attention of which the promptitude of producing accurate and comprehensive financial statement cannot be dispensed with. Government accounting system particularly those found in ministries have been designed primarily to achieve accountability and control, for instance, to […]

THE APPLICATION OF ACCOUNTING PRINCIPLES IN INSURANCE COMPANIES

THE APPLICATION OF ACCOUNTING PRINCIPLES IN INSURANCE COMPANIES CHAPTER ONE1.0            INTRODUCTIONAccounting is very essential in every profit making organization that has economic resource such as money, machinery and building, while it has bee called the language of business.  It has serves as a language to provides financial information about non profit oriental businesses organization such as churches, […]

THE AUDIT DEPARTMENT AND ACCOUNTABILITY IN THE MINISTRY OF FINANCE ENUGU STATE

CHAPTER ONEINTRODUCTION1.1            BACKGROUND OF STUDYIn the past, when audit or auditing is not well known, many account used the opportunity to look public companies because there was no one to examine and give evidence to what they have done, but this has changed since everybody has know known the importance of audit department.          So this chapter examines […]

THE BANK FAILURE CAUSES AND CONSEQUENCES

ABSTRACT Research concerns “Bank failure” causes and consequences” Bank failure in our banking industry has become a peculiar household word in this country, which cannot be overemphasized. It is a re-current issue, which caused to captivate many individuals and banks, which has caused untold hardship to collective individuals, individual, stakeholders. This ugly scene has paved […]

THE CENTRAL BANKING AND MONETARY REGULATION IN NIGERIA

THE CENTRAL BANKING AND MONETARY REGULATION IN NIGERIA CHAPTER ONE1.0     INTRODUCTIONThe question of money is a very important question today. This is because of the role of money in social and economics development. Money plays a key role in this sectors and requires that its position is always under focus. The government of any country keeps it’s […]

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