ABSTRACT The path to modern development in any society is dictated by revenue generation. The Local government as the third tier of government is saddled with the development of the rural areas. Revenue generation in Nigeria local government is principally derived from tax. Tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state. Tax is a necessary ingredient for civilization, The history of man has shown that man has to ...
ABSTRACT The economic theory of the non-profit makings organization has witnessed significant progress in the last decades. the existence of non-profit making organizations has been attributed to a number of specific markets and government failures that creates the need for alternative institutional frameworks to perform some socially useful tasks. However, an important challenge faced by the evolving theory of this sector lies in taking account of the extraordinary heterogeneity and diversit...
ABSTRACT Audit tenure and audit fee are critical variables that have been placed on the pedestal of auditing and accounting researches. The potential of these variables in influencing the independence of the auditor and consequently the financial reporting process, justifies the enormity in the level of interest that both variables have stimulated across an eclectic range of researchers, policy makers, academics and management practitioners/Auditors have a statutory duty to report on the trut...
ABSTRACTThe viability of any business organization be it public or private depends on the set up of it’s financial planning and control to all business, money is the means and end.This work therefore critically look at the impact of financial planning and control on public owned companies with Benue State Agricultural Development company as a main focus. The various tools of financial planning and control such as short term debts retained earnings, credit control employed by the company tow...
CHAPTER ONE 1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY 1.2DEFINITION OF INFORMATION TECHNOLGY 1.3FUNTIONS OF INFORMATION TECHNOLOGY TO THE VERBATIM REPORTERS 1.4DEFINITION OF COMPUTER 1.5IMPORTANCE OF COMPUTER TO VERBATIM REPORTERS 1.6STATEMENT OF THE PROBLEM 1.7OBJECTIVES OF THE STUDY 1.8 SIGNIFICANCE OF THE STUDY 1.9 RESEARCH QUESTIONS/HYPOTHESIS 1.10 SCOPE OF THE STUDY 1.11 LIMITATION OF THE STUDY 1.12 DEFINITION OF TERMS CHAPTER TWO 2.0 LITERATURE REVIEW 2.1DE...
INTRODUCTION The term "Corporate Governance" has been identified to mean different things to different people.Magdi and Nadereh (2002) stress that corporate governance is about ensuring that the business is run well and investors receive a fair return. OECD (1999) provides a more encompassing definition of corporate governance. It defines corporate governance as the system by which business corporations are directed and controlled. The corporate governance structure specifies the distributio...
abstract mso-ascii-theme-font:major-latin;mso-hansi-theme-font:major-latin">Simply put when organizations have no chance of survival they give themselves a last chance by merging or by being acquired, though the ultimate goal of every businesses in today’s world is to grow or be face with liquidation. mso-ascii-theme-font:major-latin;mso-hansi-theme-font:major-latin">In any developed countries like Nigeria, the ability of banking industry to play its significantrole has periodically bee...
ABSTRACT The major purpose of the use of financial accounting information is to minimize risk, failure and uncertainties and also stay ahead of competitors. Notwithstanding the immense benefit of use of accounting information, it is generally acknowledged that most unqualified accountants generate inaccurate information and so result in failure of organizations to achieve desired goal. There are cases of managers refusing the use of accounting information because of their inability to interpr...
ABSTRACT Meeting the demands of the society calls for a large bulk of funds which an individual or community could not contribute alone. One of the main methods through which these funds are generated for the government is through taxation. Members of the public who are capable of paying tax are expected to discharge their civic responsibility by paying their taxes to contribute to the development and administration of the society at large. Alas, it is a known fact that every government d...
Introduction In recent times The orphanage home is one of the numerous social institution that have emerged over the years to carter for some of social need of orphanage associated with such problem(German and Marshall 2002). Motherless babies have nowadays become common because of the moral Decadences of the Society young people who cannot carter for themselves, find themselves put in the family way they end up find abandoning those innocent babies. The increases hardship because of the...
ABSTRACT The real issue in the 2015 general elections in Nigeria was the use of the smart card reader. The smart card reader was a critical component in the elections. It was used for the first time in the electoral process of Nigeria and it remains one of the greatest technological innovations of the 2015 general elections. The smart card reader is a technological device setup to authenticate and verify on Election Day a Permanent Voter Card (PVC) issued by Independent National Electoral Com...
ABSTRACT In recent times there has been much discussion about the independence of Auditors; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence rules promulgated by the Securities and Exchange Commission (SEC) have all attempted to clarify and strengthen auditor role on the financial statement for good decision making. Also in the medieval era financial statements were not necessary and h...
ABSTRACT mso-hansi-theme-font:major-latin">Most of the existing research literature on accounting in Nigeria SMEs tends to be more biased toward the use of financial accounting techniques and methods by small business onwers, information technology adoption as well as research in credit accessibility for SMEs, more so only remote exists in regard of the adoption of modern accounting techniques by SMEs in Nigeria. mso-hansi-theme-font:major-latin">Many small business owners are daunte...
Background of study Cambria;mso-fareast-theme-font:major-latin;mso-hansi-theme-font:major-latin; mso-bidi-font-family:Cambria;mso-bidi-theme-font:major-latin">1.1. mso-ascii-theme-font:major-latin;mso-hansi-theme-font:major-latin">BACKGROUND TO THE STUDYIt is a known fact that major-latin;mso-hansi-theme-font:major-latin">about 70,000 adolescents in developing countries such as Nigeria die annually of causes related to childbirth and pregnancy. Childbirth and pregnancy ar...
Abstract The role of public sector accounting seems to be more pronounce in the control of public revenue and expenses in relation to the Local government administration in Nigeria, as it forms a growing trend among the general public during the period of economic recession. However, the aspect of public sector accounting that has received much attention in the literature, debate and empirical analysis is the role of accounting in the financial control of public revenue and expenditures. Ma...