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THE EFFECT OF FLUCTUATING FOREIGN EXCHANGE RATE ON NIGERIAN CURRENCY A CASE STUDY OF CENTRAL BANK OF NIGERIA ENUGU BRANCH

ABSTRACT        The currency of a nation is made to appreciate. Is this appreciation made at the expense of the foreign market determinant? Or is it as a result of the country’s effort?        It is the aim of this research work to find out if Nigeria apply foreign exchange rate controls, is naira appreciation what we attain to […]

THE EFFECT OF MULTINATIONAL CORPORATION ON THE NIGERIA ECONOMY A CASE STUDY OF ANAMBRA MANUFACTURING COMPANY ANAMMCO ENUGU NIGERIA

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY Based in part on the development of modern communications and transportation technologies, the rise of multinational corporation was totally unanticipated by the classical theory of international trade as first developed by Adam Smith and David Ricardo. According to this theory which rests on the doctrine of […]

THE EFFECTIVE TAXATION IN LOCAL GOVERNMENT A CASE STUDY OF UGWUOGO NIKE COMMUNITY.

THE EFFECTIVE TAXATION IN LOCAL GOVERNMENT A CASE STUDY OF UGWUOGO NIKE COMMUNITY ABSTRACT Taxation is an important severe of  government  revenue  and a wheel  on which the  economy  balance Taxation refers to a compulsory payment of money from private individuals, institution or groups to  the  government. Taxation mean to some  people a means  whereby the   government  collects money from the  general public. This set of individuals see it […]

THE EFFECTIVENESS OF STANDARD COSTING AS A CONTROL TOOL FOR PERFORMANCE EVALUATION IN MANUFACTURING INDUSTRIES A CASE STUDY OF ANNAMCO EMENE ENUGU

ABSTRACTThe direction towards on efficient production of good and services curled be as a result of an effective control of cost of production. The study of standard cresting as an aid is production cost control is very imperative expected in an economy with  high rate of inflation and where prices of grads and service are constantly […]

THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM AND IT’S IMPACT ON THE ACTIVITIES OF PRIVATE LIMITED COMPANIES (A CASE STUDY OF PHINORMA NIGERIA LIMITED NGWO)

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY  The concept of internal control system is becoming increasingly useful in the practice of modern audit that it will be worth while understanding the subject matter and the role it plays in the effective management of a business enterprise. The existence of internal control system in an […]

THE EFFICIENCY AND EFFECTIVENESS OF GOVERNMENT AGENCIES IN THE IMPLEMENTATION OF FISCAL AND MONETARY POLICIES MEASURES

ABSTRACT        This research is conducted on the efficiency and effectiveness of government agencies in implementing the fiscal and monetary policy measure.        Government agencies in the context of this write up implies structures put in place to formulate and ensure the implementation of policy programmes for the realization of Macro economic objectives.  This policy could be fiscal or monetary […]

THE EVALUATION OF ACCOUNTING CONTROL SYSTEM IN NIGERIA

CHAPTER ONE1.0            INTRODUCTION1.1     BACKGROUND OF THE STUDY          In Nigeria today there is a great need to peer inside the accounting control system of computerized industries, as this action will involve the ratification and the testing of the enterprise control system with special regards to how the industries is operated upon as well as to ensure the effectiveness of […]

THE EVOLUTION OF NIGERIAS MONETARY POLICY AND ITS PERFORMANCE SINCE THE EARLY1980S

ABSTRACTThis project has traced the evolution of Nigeria’s monetary policy and its performance since the early1980’s, to provide a background to the reviews; it discussed same theoretical aspects of monetary management. On the theoretical aspect it reviewed the concepts of monetary management, the objective of monetary policy and the instruments of monetary policy. The highlights […]

THE IMPACT OF ACCOUNTING ON BANK LENDING DECISION

THE IMPACT OF ACCOUNTING ON BANK LENDING DECISION ABSTRACTThis study was embarked upon to ascertain one impact of Accountancy knowledge on bank lending decision.  The study has a total of three chapters and first chapter titled the introduction started with preamble.  Here on overview of accountancy knowledge on banking industry was undertaken.The aims and objectives of the […]

CORPORATE GOVERNANCE AND PROFITABILITY OF SELECTED MANUFACTURING FIRMS IN NIGERIA

CORPORATE GOVERNANCE AND PROFITABILITY OF SELECTED MANUFACTURING FIRMS IN NIGERIA ABSTRACT The objective of this study is to empirically investigate the relationship between corporate governance (measured by Board Size, Ownership Concentration and CEO Duality) and profitability (measured by Return on Asset and Return on Equity) of selected Nigerian manufacturing companies. The study adopted survey research […]

AN APPRAISAL OF PAY AS YOU EARN SYSTEM OF TAXATION IN NIGERIA.

AN APPRAISAL OF PAY AS YOU EARN SYSTEM OF TAXATION IN NIGERIA ABSTRACT The purpose of this research work is to describe the practical approach to an appraisal of pay-as-you-earn system of taxation with referee to Nssuka local government area. To guide this study, two hypotheses were formulated. A review of literature was down to ensure solid […]

THE EFFECT OF E-TAXATION ON GOVERNMENT REVENUE IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1      Background to the Study It is obvious that the Nigeria’s revenue from oil can no longer fully support her development objectives due to the serious decline in price of oil in recent years which has led to a decrease in the funds available to the Government. Therefore there is the need […]

CURBING UNEMPLOYMENT IN NIGERIA (A CASE STUDY OF NATIONAL DIRECTORATE OF EMPLOYMENT ANAMBRA STATE

CURBING UNEMPLOYEMENT IN NIGERIA (A CASE STUDY OF NATIONAL DIRECTORATE OF EMPLOYMENT ANAMBRA STATE ABSTRACT The research work focuses on graduate unemployment and how the National Directorate of Employment (NDE) has helped in curbing it in Anambra state. The work is aimed at determining the cause and effect of Graduate Unemployment in Nigeria, highlight various […]

IMPACT OF FOREIGN DIRECT INVESTMENT ON EMPLOYMENT GENERATION

ABSTRACT Motivated by the rising unemployment in Nigeria, this study examined the impact of foreign direct investment on employment generation in Nigeria. The increasing unemployment rate and its vices in Nigeria questions the effort/policies that have been made to combat it or the degree of its implementation, and therefore the need to examine the impact […]

ASSESSMENT OF THE IMPLEMENTATION OF ADVISORY SERVICES AND INPUT SUPPORT COMPONENTS

ASSESSMENT OF THE IMPLEMENTATION OF ADVISORY SERVICES AND INPUT SUPPORT COMPONENTS ABSTRACT This study aimed at assessing the implementation of advisory services and input support components by Fadama III beneficiaries in Oyo state. The Project Implementation Manual (PIM) of Fadama III advisory services and input support components which involved specific activities the project proposed to […]

ORGANIZATIONAL STRUCTURE AS A TOOL FOR EFFECTIVE MANAGEMENT

ORGANIZATIONAL STRUCTURE AS A TOOL FOR EFFECTIVE MANAGEMENT (A STUDY OF NIGERIAN BREWERY PLC) ABSTRACT This study was carried out to investigate organizational structure as a tool for effective management with a particular reference to Nigerian Breweries Plc, Lagos. To achieve this objective, four research questions and one research hypothesis were formulated to guide the […]

THE IMPACT OF MONETARY POLICIES ON THE LIQUIDITY AND PROFITABILITY OF COMMERCIAL BANKS IN NIGERIA

THE IMPACT OF MONETARY POLICIES ON THE LIQUIDITY AND PROFITABILITY OF COMMERCIAL BANKS IN NIGERIA ABSTRACT This research examined the impact of monetary policies on the liquidity and profitability of commercial banks in Nigeria in Nigeria. Specifically, the study establishes the effect of Central Bank Rate (CBR) on the liquidity and profitability of commercial banks, […]

ROLE OF NIGERIAN MONEY MARKET IN THE NATIONAL DEVELOPMENT

ROLE OF NIGERIAN MONEY MARKET IN THE NATIONAL DEVELOPMENT CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY The first batch of treasury bills issued by the central bank of Nigeria (CBN) in April 1960. Saw the birth of money market in Nigeria. The market has experienced a remarkable increase in size. Since that date with the […]

TREASURY MANAGEMENT STRATEGIES AND CHALLENGE IN THE BANKING INDUSTRIES

TREASURY MANAGEMENT STRATEGIES AND CHALLENGE IN THE BANKING INDUSTRIES ABSTRACT This research work was conducted to examine Treasury management strategies and challenges in the Nigeria. Banking industry, identifying the various types of bank treasury products, their challenges and the strategies applied by difference banks in marketing their new and existing treasury products. The study analyses the […]

THE ROLE OF A CHARTERED ACCOUNTANT IN THE FORMATION, ACQUISITION AND LIQUIDATION OF COMPANIES

ABSTRACT The accountants the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-ordinating meaning of economic development and growth. In Nigeria, this function has largely been restricted to the reporting role, book-keeping accounting and auditing.This research project is thus a search part for what the […]

IMPORTANCE OF ACCOUNTING TO NON PROFIT MAKING BUSINESS

CHAPTER ONE INTRODUCTION The applications of Accounting Information have contributed to the growth and development of every business entity.  Non-profit making organization on the other hand has immensely benefited from accounting information to survive, integrate and stabilize in this current economic recession in the country.  Any of the non-profit making organization that neglect the roles […]

SOCIAL AND FINANCIAL PERFORMANCE ON CORPORATE GOVERNANCE

ABSTRACT One of the roles of accounting is to provide information on business performance, either through financial accounting indicators or otherwise. Theoretical-empirical studies on the relationship between Corporate Financial Performance (CFP) and Corporate Social Performance (CSP) have increased in recent years, indicating the development of this research field. However, the contribution to the theory by […]

WASTEFUL ORGANIZATIONAL PRACTICES IN MANUFACTURING BUSINESS ORGANIZATIONS

CHAPTER ONE INTRODUCTION 1.1 Background of the Study It has been discovered that apart from environmental factors, there are internal factors that contribute to ineffectiveness in organizations and there is evidence to suggest that serious gaps and defects in manufacturing business 0rganisa.tion.s mostly in the areas of production, 4% inventory management, sales, accounting and administration as […]

CORPORATIONS AND SOCIETY IN SMALL SCALE ENTERPRISE IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1  Background of the Study Corporate social responsibility (CSR) is the promise by business organizations to behave in a way that is ethically acceptable and at the same time contributing to the economic development and improvement of the living conditions of the employees, the catchment community and the larger society (Azende, n.d). It […]

IMPACT OF FOREIGN DIRECT INVESTMENT ON STOCK MARKET GROWTH

CHAPTER ONE INTRODUCTION 1.1    Background of the Study The impact of foreign direct investment (FDI) on economic growth is a well-investigated issue by many economists over around the world especially in the developed countries, while it is less-studied especially in African countries. Foreign direct investment plays an important role in the performance of the economy as […]

THE ROLE OF THE ACCOUNTANT IN THE PRIVATIZATION AND COMMERCIALIZATION OF PARASTATALS IN NIGERIA

ABSTRACT This research work is aimed at ascertaining the various role played by the accountant in the privatization and commercialization of pubic enterprise in Nigerian economy. It also focused on the information supplied by the accountant, its contribution to the success of privatization and commercialization exercise, and this shows that the accountant is important among […]

FINANCIAL CONTROL AND ACCOUNTABILITY IN PUBLIC SECTOR ORGANISATION

ABSTRACT  The research work examined the usefulness of financial control and accountability in the public sector institutions in Nigeria. The objectives of the study were to investigate if the control of public funds is appropriate and to find out whether necessary accounts are kept and to examine the proper administration of government funds.  The research […]

BASEL MACRO-PRUDENTIAL TOOLS AND FINANCIAL SYSTEM STABILITY IN NIGERIA

BASEL MACRO-PRUDENTIAL TOOLS AND FINANCIAL SYSTEM STABILITY IN NIGERIA Abstract This study aimed to determine the level of post-consolidation financial stability in Nigeria and the effect of the Basel I Accord implementation on this stability. Secondary data on post-consolidation aggregate bank profits and liquidity (measures of financial stability) and post-consolidation aggregate capitalization of banks (made […]

THE IMPACT OF IMPROVED CAPITALIZATION ON NIGERIAN BANKS LENDING RATE

CHAPTER ONE INTRODUCTION 1.1 Background of the Study Nigeria banking sector has experienced a boom-and-burst cycles in the past 20 – 25 years. After the implementation of the structural adjustment programme (SAP) in 1986 and de-regulation of the financial sector, new banks proliferated mainly driven by attractive arbitrage opportunities in the foreign exchange market (Heiko, 2007), […]

CAPITAL MAINTENANCE IN A PERIOD OF INFLATION

CHAPTER ONE INTRODUCTION The word inflation is not new phenomenon; it has been experienced by most countries in the world at some stage in their history. Mere looking at this statement ones mind will really, run to developing countries. But it is in history that even the UNITED KINGDOM in 1974 when they could no […]

THE ROLE OF AFRICAN DEVELOPMENT BANK IN NIGERIA ECONOMIC DEVELOPMENT

CHAPTER ONE INTRODUCTION 1.1  Background of the Study Economics development has always constructed a major concern of most of government in both development and developing countries. In achieving this economic development, the setting up of financial institution is always the first step to be taken having recognized the importance of finance in economic development. The mainstream […]

EFFECT OF BANK FAIL EFFECTIVE BUDGETARY CONTROL AS AN INSTRUMENT FOR ORGANIZATIONAL SURVIVAL IN NIGERIA ECONOMY

ABSTRACT This study was undertaken to verify how much effective budgetary control contributes organization survival. The objective are focused on determining whether budgeting is an effective management tool in organizations whether budgetary control has contributed to the success and survival of organization as well as how organization handle their budgetary process successful organization were used […]

BANK EFFECT OF COMPUTER ON THE ACCOUNTING PROFESSION

CHAPTER ONE  INTRODUCTION  There has been a lot of observations and comments on the effect of computer as it relates to the accounting profession in Nigeria. According to professor Longe “Computers are being used to assist in the management of major areas of the computers are under utilized and in several areas the uses are yet […]

COMMERCIAL BANKS LIQUIDITY, PROBLEM AND EMPIRICAL ANALYSIS

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY Liquidity of banks is “the case with which banks assets could easily be converted into cash”. The liquid asset include cash in bank vaults, and other government securities that have not been used as collateral for loans. The most liquid of all these assets is cash. These […]

DIVIDEND ANNOUNCEMENT SECURITY PERFORMANCE AND CAPITAL MARKET EFFICIENCY THE NIGERIA PERSPECTIVE

DIVIDEND ANNOUNCEMENT SECURITY PERFORMANCE AND CAPITAL MARKET EFFICIENCY THE NIGERIA PERSPECTIVE CHAPTER ONE INTRODUCTION 1.1  Background of the Study Market efficient hypothesis states that market prices fully and instantaneously reflect all relevant available information in determining security prices and that it is not possible for market participants to consistently and purposefully outperform a given market using […]

A STUDY ON THE EFFECT OF BUREAUCRATIC ADMINISTRATION ON SECRETARIAL FUNCTIONS

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND TO THE STUDY The effect of bureaucratic administration on secretarial function: Bureaucracy in Government Administration A bureaucratic Administration can said to be a system of administration which provide routine and uninterrupted service especially in government circle such as ministries, parastatals or government establishment to ensure that government policies are carried […]

THE EFFECT OF UNBIDLE IMPORTATION ON INDEGINEOUS INDUSTRIES

INTRODUCTION The president of manufacturing association of Nigeria, Rufus Giwa (2000.p 16) define industry as thus: “Industry, particularly, manufacturing is the motive force for development. In fact, industrialization is more than engine of growth. It is also the Catalyst  for technological, financial and socio-economical advancement. Trade, and more specifically, foreign trade have astronomically been instrumental […]

MORALE OF EMPLOYEES IN A PROFIT DRIVEN ORGANIZATION

ABSTRACT One of the major organizational problem has been the unsatisfactory behaviors of workers about their management and organizations. In view of this, the study of morale of employees in a profit driven organization was carried out using union Bank Plc Abakaliki Branch as a case study. The population for the study comprised all the […]

THE MANAGEMENT AND UTILIZATION OF TAX REVENUE

ABSTRACT This research study deals on the “the management and utilization of tax revenue in Enugu State (a case study of Enugu State Board of Internal Revenue Enugu). To start with, the statement of the problem, purpose of the study, research questions and hypotheses were formulated in chapter one based on the objective of this […]

THE IMPACT OF STANDARD COSTING ON PROFITABILITY AND MANAGERIAL EFFECTIVENESS ON A MANUFACTURING INDUSTRY

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The impact of standard costing on profitability and managerial effectiveness of a manufacturing industry.  The standard costing as a tool for either improves or not improving profitability and managerial effectiveness.  Unlike its contemporaries in the field of science, it deals with human beings and calculating significant information.  Standard costing as a […]

THE EFFECT OF MULTINATIONAL CORPORATION ON THE NIGERIA ECONOMY.

TOPIC: THE EFFECT OF MULTINATIONAL CORPORATION ON THE NIGERIA ECONOMY (A CASE STUDY OF ANAMBRA MANUFACTURING COMPANY (ANAMMCO) ENUGU NIGERIA) CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY Based in part on the development of modern communications and transportation technologies, the rise of multinational corporation was totally unanticipated by the classical theory of international […]

THE CAUSES OF SMALL SCALE BUSINESS FAILURE IN NIGERIA

ABSTRACT This study is set to investigate the causes of failure in small scale enterprises in Nigeria, with a view to proffer solutions. In every economy there are simple system as well as complex one. At the simple stage of organization, ownership of business is not always distinct form management; this means that supervision of […]

STRATEGIES FOR MANAGEMENT BANK LIQUIDITY

ABSTRACT This topic is about liquidity management, which means the ability of a bank to determine for itself, the appropriate point in time. This is done by looking at it’s credit portfolio is an indispensable factor for the success of any enterprise. The success or survival of commercial banks, like any other business organization is […]

ACCOUNTABILITY CONCEPTS APPLICATION AND PUBLIC SECTOR ACCOUNTABILITY

CHAPTER ONE INTRODUCTION  1.1   Background of the Study Owing hugely to widespread public demands for transparency in governance and the global outcry against corruption, accountability is now of serious concern in many countries including Nigeria. One of the critical issues dominating public sector management in Nigeria, as Addison (1996) rightly observed, is lack of accountability […]

EFFICIENT MANAGEMENT OF STOCKS OF MANUFACTURING COMPANIES

EFFICIENT MANAGEMENT OF STOCKS OF MANUFACTURING COMPANIES ABSTRACT Stocks otherwise referred to as inventories by enterprises and usually comprise, raw materials; and supplies used in Production work-in-progress and finished goods stocks also include livestock awaiting safe supplies to be consumed in the production of goods or the rendering of services. The researcher project is aimed […]

APPRAISAL OF FINANCIAL REPORTING PRACTICES OF PENSION FUND ADMINISTRATORS IN NIGERIA

APPRAISAL OF FINANCIAL REPORTING PRACTICES OF PENSION FUND ADMINISTRATORS IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Financial reporting covers those activities related to the preparation of certain reports which are known as financial statement. These statements reports the financial status of firms at a particular time with firms’ activities and resulting profit […]

CONFLICT MANAGEMENT IN GOVERNMENT ORGANIZATIONS

CONFLICT MANAGEMENT IN GOVERNMENT ORGANIZATIONS ABSTRACT Organizations by their nature have built in conflicts, provided human beings come together for the purpose of achieving a goal. The mere fact that organizations make decision could cause conflicts. Conflict management in government organizations is worth investigating because the existence of conflict in an organization be it, public […]

IMPACT OF FINANCIAL INFORMATION ON THE PROFITABILITY OF BUSINESS ORGANIZATION IN NIGERIA

IMPACT OF FINANCIAL INFORMATION ON THE PROFITABILITY OF BUSINESS ORGANIZATION IN NIGERIA ABSTRACT The research work “the impact of Financial information on the profitability of business organization in Nigeria, basically aims at ascertaining how financial information reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effected that financial […]

IMPACTS OF ACCOUNTING SYSTEM COMMON IN PUBLIC SECTOR

IMPACTS OF ACCOUNTING SYSTEM COMMON IN PUBLIC SECTOR CHAPTER ONE INTRODUCTION      1.1 BACKGROUND TO THE STUDY History has it that the concept of accountability of public funds dates backs to the history of ancient Greece.  As old as theory is, it would not be enormous to say that the idea has been equally lost to […]

THE CHALLENGES OF RATING VALUATION IN NIGERIA

THE CHALLENGES OF RATING VALUATION IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 Background to the Study It was in 1987, in the wake of some well publicized research works by actuaries Hager and Lord that Drivers Jonas first sponsored Investment Property Databank (IPD) to carry out detailed research into valuation accuracy in the United Kingdom. The […]

THE IMPACT OF MONETARY POLICY IN NIGERIA BANKING INSTITUTION

THE IMPACT OF MONETARY POLICY IN NIGERIA BANKING INSTITUTION CHAPTER ONE INTRODUCTION 1.1     Background of the Study Monetary policy is a programme of action undertake by the monetary authorities, generally the central bank, to control and regulate the demand for and supply of money with the public and the public and the flow of credit […]

THE IMPACT OF WORKING CAPITAL MANAGEMENT OF THE PRODUCTIVITY OF A MANUFACTURING COMPANY

THE IMPACT OF WORKING CAPITAL MANAGEMENT OF THE PRODUCTIVITY OF A MANUFACTURING COMPANY   CHAPTER ONE INTERODUCTION 1.1   BACKGROUND OF THE STUDY Business organizations exist in a rapidly changing environment which threatens their survival. Many of them have adopted various survival strategies to maintain substance. Hence, this has become the central philosophy of most business […]

THE ROLE OF COMMUNITY HEALTH ADMINISTRATION AND RURAL DEVELOPMENT

THE ROLE OF COMMUNITY HEALTH ADMINISTRATION AND RURAL DEVELOPMENT ABSTRACT This project work on the importance of community health administration and rural development was carried out to find out the importance community health administration in rural development and what are the adverse health implications when the community involvement is very minimal. It also try to […]

THE ROLE OF FINANCIAL INSTITUTIONS IN A DEPRESSED ECONOMY

THE ROLE OF FINANCIAL INSTITUTIONS IN A DEPRESSED ECONOMY ABSTRACT The Study investigated the role of financial institutions in a depressed economy. The objective is to find out whether the role of financial institutions is improving the growth and development of Nigeria economy, to know what the government doing to maintain or encourage the financial […]

THE IMPACT OF PROMOTIONAL MIX IN THE MARKETING OF AIRLINE SERVICE

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY Promotional mix has been defined as any paid form of non-personal presentation and promotion of ideas, goods, or services by an identified sponsor. (Kotler &Armstrong 1989 p434). Ar. Identified sponsor could be forms, companies, airlines, non- profit and individuals who are in a way identified in […]

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