Abstract The concept of business entity in accounting practices which defines business as a separate entity from the owner brings forth stewardship reporting and accountability in any organization. Mores, the going concern concept anticipates a continuous life a firm within a foreseeable future. That is why the ultimate determine of the remain perpetually. Moreover, the aim or objective of financial manager is to provide meaningful financial information about business enterprises to the ...
RATIO analysis is a powerful tool of financial analysis. According to Kennedy and Macmillan, RATION is defied as the indicated quotient of two mathematical expressions” and as the relationship between two or more thing” in financial analysis a ration is used as an index or yardstick for evaluating the financial position and performance of a firm. The compilation of trading, profit and of loss account and balance sheet represent the end product of a series transaction that have taken pla...
Abstract Although we know that setting up hospitality industry in a prominent position in the Nigeria industrial league table with regards to the number of employees and annual turnover, in its present state, it is fairly of displeased origin dating from the introduction of regular mail coaches in the eightieth century and developing further during the colonial era, with the advert of railways and their motor car which gave ordinary men the means of travelling easily than ever before. Wheneve...
Abstract Budget is an estimate of probable future income and expenditure, it is mechanism for deciding what will be spent and realized in future. Budget is the expression of management master operating of financing plan that is the formalized outline of company objectives and means of attaining them. It can be said that budget are formal statement of organization resource set aside for the purpose of carrying out specific function or activities over a given time period. Budgets are useful an...
In any organization be it small, medium or big, it is very crucial to work towards achieving a goal. To struggle towards the realization of this goal, one needs to employ human, financial and material resources. The degree of achievement largely depends on the organization’s ability to coordinate the above resources towards achieving the stated objectives. No doubt, the economic recession has affected both individual and companies in general and this has gone a long way to guide expenditur...
Abstract Value Analysis/Value Engineering is a systematic and organized procedural decision-making process. It has been used in almost any kind of application. It helps people creatively generate alternatives to secure essential functions at the greatest worth as opposed to costs. This is referred to as value. It is also known as Value Analysis, Value Management, Value Planning, and a host of other names. As organization seeks to maximize profitability, they have utilized various business st...
New technologies, global competition, and increased customer demands are forcing organizations to reconsider how they can take advantage of Information Technology (IT) capabilities to better manage their supply chains. To survive and stay ahead in today's competitive world, companies are pushed to their limits in search for organizational skills and technologies. Of those Supply Chain Management and Enterprise Resource Planning are the two most primarily used terms. Supply chain management is...
ABSTRACT This study empirically examines the impact of Government Expenditure on Nigeria Economic Growth from the period of 2011 to 2020. The main objective was to examine its impact and as well as to ascertain the causal relationship between Government Expenditure and Nigeria Economic Growth. To achieve these objectives, secondary data were collected from Central Bank of Nigeria (CBN) Statis...
ABSTRACT This study empirically examines the impact of Corporate Social Responsibility Initiative on Company bottom line The main objective was to examine its impact and as well as to investigate Corporate Social Responsibility (CSR), profitability of bottom line of listed companies on Nigeria Stock Exchange (NSE). To achieve these objectives, data was sourced from financial statements and company’s annual reports selected manufacturing firms in Nigeria for the period 2008 to 2017. Ra...
ABSTRACTThis study examines the socio-economic implications of Boko Haram in Yola, Adamawa State. Specifically, the study intends to determine the effect of Boko haram insurgency on the economic activities of people in Yola metropolis; to identifies the effects of Boko Haram insurgency on the household education; to examine the roles of Boko haram insurgency on the religions activities among people; to identifies the effects of Boko haram insurgency on the access to health service, as well as...
This research focuses on the an examination of the cause and implications of prostitution among university students in Nigeria: A study of IBB university Lapai Niger State. The aim and objective of the study is to provide an examination on the causes and implications of of prostitution among university students. Three theories were used to explain implication of prostitution and the theory also explain the reason for the involvement in prostitution (The theories include Strain Anomie theory a...
The effect of nutrition education programme on food related knowledge, attitudes, beliefs and practices of literate women in Pankshin community was investigated using quasi-experimental design. The non-randomized control group, pretest-posttest quasiexperimental design was employed for the study. The population for the study comprised 1,807 literate women in Pankshin community. One hundred and sixty-six literate women in Pankshin community constituted the sample for the study. The instruments...
Introduction Economic Development: this involves growth in total real national income and real per-capital income of a developing country like Nigeria over a long period of time. It implies the achievement of the entire society and the attainment of a number of set economic objectives that can improve the standard of living of people. Put simply, economic development is real growth including substantial change in the economy with export value for both the aid giving and aid receiving c...
This study examines the impact of Capital Market performance on economic growth of Nigeria for the period 1983 – 2010. Economic growth was proxied by gross domestic product while capital market performance was measured by market capitalization, total new issues, volume of transaction and listed equities. Data was collected using secondary source of data only. The technique employed was multiple regression as tool of analysis for the study. The findings of the study shows that the capital ma...
ABSTRACT This study examined the effect of corporate social responsibility on organizational performance in Durabe Bakery, Minna, Niger State. Three research questions were formulated to guide the study. The research design adopted for the study was a descriptive survey design. The sample of the study constituted of 100 respondents. A questionnaire was used to gather data while table and simple percentage were used to analyze the data. Major findings revealed that CSR ranges as actions that...