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 Internal control Council’s policy is to develop an adequate system of Internal Control, which will promote a high level of compliance with Council’s policies and procedures and allow full compliance with statutory obligations. Also, implement and maintain this system to assist the Council in carrying out its activities in an efficient and orderly manner to ensure adherence to management policies, safeguard its assets and secure the accuracy and reliability of its records. Inter...
ABSTRACT The general objective of this work is to find out the impact of intergovernmental fiscal relations on the performance of Obingwa Local Government. Nigeria being a federation has three levels of government with the local governments being the lowest level of government saddled with the responsibility of providing public good to the people in their jurisdictions. Most local governments in the country have been underperforming and Obingwa local government is one of them. The type of res...
ABSTRACT This study was undertaken to evaluate the impact of Subsidy Reinvestment and Empowerment Programme(SURE-P) in unemployment in Nigeria within the period 2012-2015. The study used the methodology of historical research and documentary analysis which involves the analysis of secondary data obtained from relevant books, journals, academic discourses, magazines, newspapers, unpublished materials and internet materials to examine the impact of subsidy Reinvestment and Empowerment Programme...
ABSTRACT This research work evaluates the impact of accountancy information on decision making process from our finding, the following were made in order to confirm the null or alternative hypothesis stated in this study. Firstly, there are problem in generating and utilizing accounting information necessary for management decision making processes. Secondly, accounting information generated by accounts department has contribution in decision making process. The objectives of the firm di...
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 The consequences of population growth on the economic development of less developed countries are not the same because the condition prevailing in these countries are quite different from those of developed economy. Therefore the body of literature on population growth in Nigeria has always emphasized either the negative or the positive effect. Fundamentally, growth is an indispensible requisite for the development that is why Nigeria‟s economic growth had continue to dominate t...
ABSTRACT So much effort has been made towards understanding the relationship between privatization and commercialization and the economic growth of Nigeria. Privatization and commercialization of pubic enterprises in every economy is introduced for the attainment of specific objectives which includes economic growth and stability. Data was collected and analyzed using ordinary least square method (OLS). The result of the study shows that there is a positive but insignificant impact of private...
ABSTRACT this research work seek to evaluate unemployment and inflation in nigeria from 1986-2011. Undoubtedly, parts of the macroeconomic goals which the government strives to achieve are the maintenance of stable domestic price level and full-employment. Macroeconomic performance is judged by three broad measures- unemployment rate, inflation rate, and the growth rate of output, The problem of inflation in Nigeria was brought about by the oil glut in 1981, which resulted into balance of p...
ABSTRACT This research work on the impact of training and development of human resource as a critical factor in banking sector a case study of First bank of Nigerian plc main branch Enugu. The main objective of the study is to evaluate the effect of training and development of human resource in bank operation. The population of study which is the employees of First Bank of Nigeria plc main branch and as it stands is a total of 100, while the sample size is 80. During the research process t...
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 Physical distribution channels has created a created a great impact by bridging the gap between the producers and the final consumers. The inability of farmers to effectively reach out to distance markets and most final consumers with their agricultural products have resulted to waste of resources in Boki local government area. The main objective of the study is to find how best to market agricultural products in the area. Primary and secondary data were collected through the use ...
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 Companies marketing their products and/or services overseas are faced with the decision of whether to standardize or adapt their product offerings. This decision concerns firms commencing to market their products in foreign countries as well as those already operating internationally and is considering expanding into further markets. The standardization of products across cultures is increasingly becoming an important issue that the managers of global firms are today facing. As inter...