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ABSTRACT The research work evaluates pension fund  administration in Nigeria “a comparative analysis of Premium Pension Ltd and Sigma Pension Ltd as a case study. Key problems facing pension scheme in Nigeria was identified with an overview of the scheme. Primary data were generated from direct observation and interviews granted. Secondary data on the other hand were obtained from official publications, national dailies, documentations and internet materials. The analyses confirm ...

ABSTRACT The financial statements of a business entity are very crucial to both internal and external parties interested in its economic history, current financial health and prospects for the future. The preparation and presentation of these statements are major functions of the accounting system. Prior to the presentation, sections 359-360 of CAMA 1990 mandate the auditors to carryout such examinations and investigations to enable them form an opinion. These examinations ...

ABSTRACT The benefits to be derived by financial institutions especially banks by investing in information technology cannot be over-emphasized. In this era of post consolidation, banks need to be continuously innovative and have a strong retail and e-business vision in order to stay ahead of competition. Today  competition  has  compelled  most  banks  to  drop  their  age-long tradition of conservatism, slowness and long reaction time to business opportunities  and  customer  requests.  ...

ABSTRACT The Purpose of this study is to investigate the impact of VAT on  the Nigeria economy  as  it relates  to  how it can  improve government revenue and throws more light in its contribution to   the   economic   growth   and   development   of   Nigeria.   In addition to the oral interview and questionnaires distributed, was a review of study of literature relating to the impact, administration and collection of VAT in Nigeria. Simple percentages, bar chart, pie chart, and chi-square ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The demand for high quality protein especially from aquatic resources is rising, Clarias gariepinus is the most common and have received much attention because of its economic importance and high rate of success in rearing them (Adewolu et al. 2009). Albinism in catfish is the best known potentially valuable qualitative traits and inherited as a single homozygous recessive trait (Bondari, 1981). The ...

ABSTRACT The geophysical investigation of the subsurface structures of parts of Benue Trough and Bornu Basin, northeast Nigeria, using aeromagnetic data was carried out in this study. The area under investigation is bounded by latitude 9.50 N to 12.00N and longitude 9.50 E to 12.00  E. It is covered by 25 aeromagnetic maps. The aeromagnetic maps were digitized  on  a  3  km  by  3  km  grid  and  later  compiled  to ...

ABSTRACT Date palm is cultivated in arid and semiarid regions worldwide. In Nigeria, date palm is one of the most important tree crops of great socioeconomic importance in the Sahel, Sudan and Guinea Savannah ecologies. In order to assess the genetic diversity of the crop, survey and exploration were undertaken to collect the fruits from the populations of the female tree germplasm across the gene pools of the Nigerian Institute ...

ABSTRACT Over the years the Nigerian banks have been ravaged by the phenomenon called bank distress. The role of bank Inspectors and External auditors in this regard cannot be over emphasized. when it became apparent that the distress was leading to total; doom, the federal Government stepped in this intervention led to liquidation of banks of curb and menace of distress on our banks. Banks  were  liquidated due  to  poor  ...

ABSTRACT Soil and water pollution are major environmental problems facing many coastal regions of the world due to high population, urbanization and industrialization. The Environmental Hydrogeochemistry of the Benin Formation of the Port Harcourt, Aba and Owerri axis in the  Niger  Delta,  Nigeria  was  investigated  in  this  study.  The  study  area  lies  between latitudes 440IN to 5º40IN and longitudes 6º50IE to 7º50IE covering parts of Port Harcourt, Aba and Owerri ...

ABSTRACT Over the years the Nigerian banks have been ravaged by the phenomenon called bank distress. The role of bank Inspectors and External auditors in this regard cannot be over emphasized. when it became apparent that the distress was leading to total; doom, the federal Government stepped in this intervention led to liquidation of banks of curb and menace of distress on our banks. Banks were liquidated due to poor ...

ABSTRACT Determination of surface wear of engineering materials was carried out using Pin-on- disc wear testing machine. Wear is a dynamic and complex process which involves not only surface and material properties but operating conditions as well. The wearing of surfaces may lead to extra cost of maintenance or manufacturing process. The present study developed dual condition Pin-on-disc wear testing machine with which both dry and lubricated surface contact of ...

ABSTRACT Malaria continues to be a global burden as the efficacy of most anti-malarial drugs have been compromised by the evolution of resistant parasites. Plants present unlimited sources of novel substances with many therapeutic potentials. This study was designed to obtain bioactive compounds with antiplasmodial potential and high safety margin from selected medicinal plants that could be useful against both sensitive and resistant parasites. Eight medicinal plants; namely Agelanthus dodoneifolius, ...

ABSTRACT Audit report is indeed very relevant to public sector organizations. As such, its credibility is highly needed. When an audit report losses these two qualities; relevance and credibility, it looses its worth and can no longer be relied upon. The study is oriented towards identifying set objectives for audit report and the implementation of the objective directed towards the growth and operational efficiency of the organization. Audit report should ...

ABSTRACT Mineral oil based lubricants are non-renewable, harmful to health and prone to price fluctuations. Thus, vegetable oils are considered as suitable alternatives to mineral oils for lubricant production. Research on the use of non-edible vegetable oils for lubricant development has become necessary. The tribological evaluation of lubricant developed from non-edible vegetable (jatropha and castor) oils for industrial applications have been carried out in this study. The oils were characterized, ...

ABSTRACT The researcher’s mind on the topic, “The impact of the Capital market on the Nigerian Economy with emphasis on the role of the Nigerian Stock Exchange” was captured when a similar topic was discussed at a seminar organized by the Bureau for Public Enterprise (BPE) to conscientize and sensitize Nigerian people to accept the privatization programme.   The organizers sought to expose how highly underutilized the Nigerian Stock market is ...

ABSTRACT This study investigates the Effects of Physical and Virtual Laboratories on Learning outcomes in Geography among Senior Secondary School Students in North Central Nigeria. The study adopts a quasi-experimental research design. Nine research questions were answered, and nine hypotheses were tested in this study. The population of the study was made up of eight hundred and nineteen thousand nine hundred and eight (819,908) students in the Senior Secondary schools ...

ABSTRACT The need for participation by staff or subordinate managers in the budgetary processes and the use of budgeting as an effective control tool in any organization cannot  be  over  emphasized.  This  topic  was  chosen  because  of  the  need  for increased participation in budgetary processes in order to nip in the bud the continued  adverse  budget  variance  and  non  implementation  of budget  figures. Obviously, full participation by users and implementers ...

ABSTRACT This study investigated the effects of gamification and ILIAS online learning platforms on learning outcomes in educational technology among university students in Nigeria. The study examined the impact of achievement, retention and motivation of students taught using gamification, ILIAS and conventional lecture method. A Quasi- Experimental Pre-test, Post-test, Non-equivalent Control Group Design was adopted for the study.  The sample for the study consisted of second year educational technology university ...

ABSTRACT Cassava is one of the most important staple foods in Nigeria, simulation of models that will increase the production of cassava is very necessary.  The study was conducted to estimate trend,  forecast  and  supply  response  of  cassava  production  in  Nigeria.  Secondary  data covering  the  period  of  1961  to  2014  were  used  for  the  study.  Secondary  data  used include  prices,  yield,  output  and  hectarage  of  Cassava.  Other  data  include  rainfall, ...

ABSTRACT Working capital has been found to be an essential ingredient for the survival of a typical business organization.   The way this is carried out could affect the profitability or effectiveness of the firm.  This study was undertaken to investigate the ways company adopt to manage their working capital and the possible effect on the firm’s efficiency and profitability.   Three (3) companies based in Port Harcourt were used as a ...