AbsractThis discussion paper is concerned with entrepreneurship and the development of small andmediumsized enterprises (SME) in Central and Eastern European (CEE) countries, wherethe transition from a socialist command economy towards a marketbased system opened upenormous possibilities for private entrepreneurs. Since the early 1990s, private entrepreneurshipgained ground, and the same applies to research on new and small enterprises [e.g., Aidis (2003,2006), Aidis et al. (2007), Djankov et...
ABSTRACT Every commercial bank targets the attainment of its desired objectives. They therefore aim towards efficiency and proper effectiveness in conducting its affairs. However, the level of this efficiency and effectiveness of any bank or the extent to which it is able to achieve its desired goals depends to a large extent on the quality of the available accounting information and on how the bank utilizes the available information. Commercial banks might not really understand the impact o...
ABTSACT The impact of information technology in accounting system (a case study of unilver nigeria plc lagos state) Before now, business Success was built on the ability to move goods and services with speed and accuracy. Today, information has become the fuel that powers business Success .In contemporary Cooperate world, information technology is deployed to gain competitive edge. Management will often worry about the cost(financial and social) of putting computer based system for processin...
ABSTRACT Accountants have been bestowed with the role of providing information to the management regarding the affairs of the organization in particular and to the stakeholders in general. Internally, in manufacturing organization, management has always relied on the management accountant for cost evaluation and performance efficiencies of cost element. This role of management accountant to the management has been in doubt because of incessant increase in the cost elements of goods manufac...
ABSTRACT This research work on tax incentive as a catalyst for industrial development and economic growth in Nigeria was primarily undertaken to evaluate the effectiveness of tax incentives in developing the Nigerian economy, the extent to which individuals and companies have been responding to the incentive scheme, and how these incentives have been stimulating and motivating these bodies on employment opportunities. The researcher also intends to examine how these incentives has helped t...
ABSTRACT Corporate organizations owe a duty to fully disclose matters concerning their operations so as to aid investors in making investment decisions because Investment decision makers rely on information obtained from financial statements to predict future rates of return. Without the financial statement, there will be a problem of how to determine the profit of a company, and evaluation of performance of a company. The general objective is to ascertain the role of financial statement in i...
ABSTRACT This research work evaluates the Impact of Taxation on Inequality in Nigeria from (1980-2010). From our finding, we found out that taxation does not have a statistical significant effect on inequality in Nigeria. Taxation is one of the most important and easy source of revenue to any government as the government possesses inherent power to impose taxes and levies. Inequality can be reduces in Nigeria if the government will take a special look at the rural areas than in the urban are...
ABSTRACTThis research work is to examine the impact of accounting information on the profitability of manufacturing company with reference to Nigeria. Accounting is the language of business as it is the basic tool for recording, reporting and evaluating economic events and transactions that affect business enterprises. It processes all documents of a business financial performance from payroll, cost, capital expenditure and other obligations to sale revenue and owners’ equity. Generally, th...
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Ethics refers to a discipline in which matter of right and wrong, good and evil, virtue and vice are systematically examined (Brinkmann, 2002). In Nigeria, according to Aguolu (2002) the Institute of Chartered Accountants of Nigeria in 1979 issued the ‘Codes of Professional Conduct of Members’ (revise in1989) outlining the codes of conduct for its members in matters of professional practice. Such codes of conduct relates to the requirem...
ABSTRACT This study examines the essence of effective inventories control and management to manufacturing companies with particular emphasis on Ama Greenfield Breweries plc. The aim of this study is to investigate and ascertain areas of lapses by the company and offer effective ways and solutions in which the manufacturing company can explore the services of inventory management to effect its objectives. In carrying out this study, various research instruments such as questionnaires and or...
ABSTRACTThis research work is based on the evaluation of internal control measures and corporate governance of firms in Nigeria: a survey of selected manufacturing companies in rivers state. The primary objective of all business organization is profit maximizing. Consequently, a lot of management effort is geared toward increasing revenue through sales and minimizing cost. As a result of this all business organization use what is known as corporate governance. With respect to research quest...
ABSTRACT This research work is designed to develop effective strategy for pension administration in the Nigeria public sector, using pension commission as a study. The research work reveals how some retirees are forced to continue to work throughout their life, not out of choice but for lack of means of sustenance at old age. The sources of data collection for this work are primary and secondary sources, the researcher in this process of data collection for the research regarded the que...
TABLE OF CONTENTS CHAPTER ONE1.1 BACKGROUND OF THE STUDY1.2 STATEMENT OF THE PROBLEM1.3 OBJECTIVES OF THE STUDY1.4 RESEARCH QUESTIONS1.5 RESEARCH HYPOTHESIS1.6 SIGNIFICANCE OF THE STUDY1.7 SCOPE AND LIMITATIONS OF THE STUDY1.8 DEFINITION OF TERMSCHAPTER TWOREVIEW OF RELATED LITERATURE2.1 FINANCIAL REPORTING – AN OVERVIEW 2.2 THE MEANING OF FINANCIAL REPORTING2.3 MEANING OF ACCOUNTING CONCEPTS AND CONVENTIONS2.4 S...
ABSTRACTThe 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 find out if Nigeria apply foreign exchange rate controls, is the naira appreciation what we attain to achieve. This research work has five chapters. chapter one, contains a general discussion of the foreign exchange rate fluctuating as seen by different people. it went furthe...
AbstractThe purpose of this study is to x-ray the possible impact of liquidity planning as an effective management strategy for profitability data were collected from both primary and secondary sources. The major data collection instrument is the questionnaire. The data were presented in table as frequency distribution. In analysis, the technique of percentage and frequency were used. In testing the hypothesis, the chi-square was applied the research work is divided in to five chapter. Chap...