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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Omuya (1990) defined “accounting as a language of business, it is used in the business world to describe the transaction entered into by all kinds of organization. An analysis of the above definition shows that accounting centres on… Continue Reading
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(A CASE STUDY OF IKORODU LOCAL GOVERNMENT AREA LAGOS) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY The concept of Quid Pro Quo applies to every facet of life-taxation inclusive. An average tax payer expects something of value in return from the government for taxes paid (Adebisi and Gbegi,… Continue Reading
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(A STUDY OF MINISTRY OF FINANCE, UYO) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Budgeting and budgetary control will continue to play a significant role in public organizations in Nigeria, considering the need to compete favorably with other… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study Marozva (2015) disclosed that over the past six decades since Markowitz’s seminal paper of 1952 on portfolio selection, most financial theories and models assumed markets were frictionless, thus, in traditional asset pricing models, liquidity plays no role at all because it is assumed away.… Continue Reading
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DESIGN AND IMPLEMENTATION OF A COMPUTERISED OFFICE MANAGEMENT SYSTEM CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY An Office was described as a place where all the official or paper work are done or performed. But in this era of information technology, office is no longer referred to a place but it as set of function for doing office work or… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study In most developing countries including Nigerian government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating service of an… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study A sound and competent banking sector is essential for a stable macroeconomic environment, therefore, the importance of commercial banks in a country cannot be overemphasized, because they occupy key positions in a country’s financial system and are essential agents that would lead to the… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background of the Study Gilbert, (2011) indicated that businesses are run with shareholders’ capital, long term and short term borrowing whether it is a small or medium enterprise and its performance is mainly measured in terms of profitability. He further reports that business contains exchange of goods and services… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the study In every developing and developed economy, the capital market has been identified as an institution that drives growth and development. The capital market is a conduit for the demand and supply of debt and equity capital then channel funds to firms with relatively high and increasing… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background of the Study Nigeria as one of the developing countries in the world, the growth of Small and Medium Enterprises (SMEs) is very vital for the growth of the economy in general as SMEs account for over 70% of the total business activities in the country. SMEs in most developing countries are usually… Continue Reading
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A Centralized Student Information Database System (CSIDS) (A Case study of Elizade University) ABSTARCT Student centralized database system is a system designed to computerize the process of student information records considering the problems faced by doing this manually. The system was studied and relevant officials were interview to acquire… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study A great number of organizations around the globe are currently utilizing Information and Communication Technology (ICT), not only for cutting costs and improving efficiency, but also for providing better customer services (Irefin, Abdul-Azeez & Tijani, 2012). Also governments all over the… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study The concept of internal control is said to trace its history back to the beginning of the 20th century when audit on financial statements came into being, it has consistently evolved to what it is presently due to continuous change in the business environment (Heier, Dogan and Sayers, 2005). The… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study The desire to uplift one’s society is the first desire of every patriotic citizen. Tax payment is the demonstration of such a desire. The payment of tax is a civic duty and an imposed contribution by government on their subjects and companies to enable her finance or run public utilities and… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study Wants are numerous while resources are limited but there is every tendency to waste or under-utilise the limited resources by the human factor involved in the production of goods and services. With various companies competing with one another, only few that are able to produce at least possible… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background of the Study Micro and small businesses are believed to be the engine room for the development of any economy because they form the bulk of business activities in a growing economy like that of Nigeria (Ashamu, 2014). Since Nigeria attained independence in 1960, considerable efforts have been directed… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study The capital market is a common feature of every modern economy and is reputed, amongst other things, to perform critical capital allocation functions which promote economic growth and stimulate orderly industrial development. Usman, Ahmed and Yahaya (2014) posited that the capital market is a… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The banking system plays a fundamental role in the growth and development of any economy. In fact, the health of the banking system of a nation determines the well-being of the economy (Osaze 2000).The banking sector in Nigeria had undergone a number of major reforms over the last two decades… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The Agricultural sector has been identified as one of the sectors that can help drive the Nigerian economy at this critical time that crude oil as a major source of revenue for the nation is falling at the international market. The present administration has reiterated that the nation must… Continue Reading
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CHAPTER ONE INTRODUCTION Background of the study Environmental reporting is an inclusive field of accounting. It provides reports for both internal use, generating environmental information to help make management decisions in pricing, controlling overhead and capital budgeting, external use, disclosing environmental information of interest to the… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The concept of corporate governance is one of the issues that have attracted the attention of researchers and organisation around the world. This is due to the fact that governance mechanisms involves a set of relationship among organisation’s management, its board, its shareholders and other… Continue Reading
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CHAPTER 1: INTRODUCTION 1.1 Background to the Study In recent years, much attention has been paid to whether certain expenditures generate intangible assets, and how these expenditures should be accounted for in financial statements (see, for example, Lev, 2001; Hand & Lev, 2003). However, relatively little attention has been given to… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 BACKGROUN OF THE STUDY Financial institutions play the critical role of mobilizing savings from the surplus economic units and directing same to the deficit economic units for investment purposes. The financial system is the central nervous system of every economy, especially, a market economy. It comprises… Continue Reading
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CHAPTER ONE INTRODUCTION 1.1 Background to the study The last twenty years have seen a radical change in the private sector’s relationship both with the state and the civil society. Globalization, deregulation, privatization, and the withdrawing of line between state and market have changed the basis on which private enterprise is expected to… Continue Reading
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INTRODUCTION 1.1 Background to the Study From time immemorial, there wasn’t any need for corporate governance due to the fact that business institutions were owned and managed by their sole owners. In recent times, the owners have employed professionals to manage and direct the affairs of their institutions in anticipation of giving account of… Continue Reading