This paper analyzed the effects sectoral public spending on human development in Nigeria using data from 20 states for the period1999-2012. Data on each state were generated from various issues of the Accountant-Generals’ Reports, Central Bank of Nigeria Annual Report and Statement of Accounts and United Nations Development Programme Reports. For robustness of the analysis, total, recurrent and capital public spending on education, health, agriculture, rural development, energy, housing, en...
Towards the acceleration of the attainment of sustainable growth, most countries have focused on agricultural exports as a means of driving their economy. Developing countries of Africa are highly dependent on the agricultural sector and agricultural exports are a major determinant of economic growth of these countries. However, the impact of agricultural exports on economic growth of ECOWAS countries remains unclear. This study therefore evaluates the impact of agricultural exports on the ec...
Infrastructural development has been the major concern of countries all over the world due to its significant impact in fostering growth. In Nigeria, it has been observed that the level of infrastructure posed serious threat to attaining sustained growth. This study therefore examines the impact of capital expenditure on infrastructural development in Nigeria, utilising time series from 1970 to 2017. The study adopted autoregressive distributed lag (ARDL) model due to the possibility of the p...
This study investigates the extent to which environmental hazards affect life expectancy in Africa using Nigeria time series spanning from 1960 to 2017. The study adopted generalized autoregressive conditional heteroscedasticity (GARCH) model in estimating the total number of 58 (years) observations to ensure robustness in the estimation results. The estimation results show that environmental hazards in terms of carbon dioxide (CO2) emission from solid fuel consumption reduce life expecta...
This paper examines the role of structural change in the asymmetric adjustment of retail energy prices following changes in crude oil costs. The paper also examines the pattern of adjustment in retail energy prices when exchange rate is accounted for as part of the marginal cost of importing crude oil in European countries with high oil import dependency ratio. The paper shows that the results of Greenwood-Nimmo and Shin (2013) no longer hold when the structural change in the relationship bet...
What is a constitution and what is it impact on the prosperity of a country like Nigeria? This research work reveals the impact of Nigeria's Constitution between 1951 and 1963 on the growth of the nation.
This study is to investigate the effect of Tax Evasion and Tax Avoidance on internally revenue in Oyo State. The desire to uplift one’s society should be the desire of every patriotic citizen (Allingham and Sandom 1972). Tax payment is a demonstration of such desire. Tax is a financial issue and its payment is a civil duty. It is the imposition of a financial burden for the government on individual firm and companies. In general based, the word tax means any contribution imposed by the gov...
Abstract The existence of trade-off between unemployment and inflation in Nigeria has remained a controversial issue. While some scholars argue in favour of its existence others claimed Philips curve is nothing but an illusion. This study therefore contributes to the existing literature by trying to find out if there is trade-off between unemployment and inflation in Nigeria using a time series data from 1991-2014.the ordinary least squares (OLS) technique and granger causality test were used...
The study examined the impact of money supply on economic growth in Nigeria.In the model specified, real gross domestic product (real GDP) is the regress whilebroad money supply, real exchange rate, and real interest rate are the regressors.Data was collected from CBN statistical Bulletin for the period 1981 – 2010. Thestatistical techniques used for the analysis is the ordinary least square techniqueswith the aid of Stata 10 software package. The research indicates that real interestrate a...
This study examines the essence of effective inventories control and management tomanufacturing 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 andoffer effective ways and solutions in which the manufacturing company can explore theservices of inventory management to effect its objectives. In carrying out this study,various research instruments such as questionnaires and oral interview were...
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 questionnaire to ...
Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of qualitative financial statement analysis could lead to investment returns, low profitability and even inability to identify viable investment oppo...
Accounting information system in a transport organization has been a greatproblem to the third world countries in general, which Nigeria as a countryhas its own share. This research work, “Accounting information system in atransport organization, suggests ways of minimizing the effects of theproblems of inefficient accounting information. It is believe that animprovement in this regards will enhance the performance of the corporation.To enable the researcher find solution to the problem of ...
Effective communication is important for the development of an organization. It helps the managers to perform the basic functions of management - Planning, Organizing, Motivating and Controlling. Communication skills whether written or oral form the basis of any business activity. Communication serves as the foundation of every facet of a business. Thus, it can be said that effective communication is the building block of an organization. Poor communication is the bane of any org...
This research work was conducted on with special reference to the impactinventoryvaluation methods has on financial report statements of manufacturingcompanies. For a longtime now the Accounting profession has not been able tocome up with any particular technique or method to be used uniformly in valuinginventory. This research work examined if the method used was as a result oftheprevailing economic circumstances. A survey research design was adopted for thestudy; data collected weregotten f...