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ABSTRACT Many companies are forced into untimely liquidation as a result of liquidity not necessary because  they are  not  profitable  but  due  to  inappropriate  policies  in respect of cash and credit management which constitute the basic liquid funds of such organization. This study is therefore aimed at investigating how proper management policies in the  area  of  cash  and  account  receivables  can  improve  liquidity  and  ultimate survival. To carry out the ...

ABSTRACT This study examined the contribution of accounting education to entrepreneurial success in Nigeria. The research identified business success factors as well as business obstacles, and ascertained the impact of accounting knowledge/skills on the competitive ability of the entrepreneurs in the South-east of Nigeria. Ex-post facto, and survey design were used for the study. The population was drawn from members of the National Association of Small Scale Industries (NASSI) in ...

ABSTRACT This  study  was  conducted  to  ascertain  the  role  of  accountants  and  auditors  in checking distress in Nigeria banks. To achieve this objective, the following Nigerian banks  were  used as study areas  before  their acquisition  by more  viable banks- Intercontinental  bank, Oceanic bank, Afribank and Bank PHB.  Primary data were collected by using validated questionnaires  and secondary  data collection was by oral interviews and examination of some bank  documents. Two ...

ABSTRACT This  study  investigated  the  relationship  between working capital  management measured by account receivable period (ACRP), inventory period (INVP), cash conversion cycle (CCC) and sales  Growth (SG) and  profitability performance measured by returns on assets (ROA). The study utilized secondary data obtained from the annual financial statements of Nigerian Manufacturing companies listed on  the  Nigerian  Stock  Exchange  (NSE)  for  period  2008  –  2012.  Multiple regression model were adopted for testing ...

ABSTRACT Malaria is a major global public health concern especially in countries where transmission occur regularly. A larger proportion of the malaria cases that resulted in mortality occurred among children less than five years old. This cross sectional study was aimed at determining the genetic diversity of Plasmodium falciparum and antibody responses to erythrocyte surface antigens among children in Minna, Nigeria. Blood samples were collected from children with no signs ...

Abstract Abstract Nigeria’s external debt, including its size, structure, source, type, and composition. The  work  analyzes  the  indexes  for  measuring  the  debt  burden  and  examines alternative debt scenarios. It distinguishes between the internal and external factors influencing external debt accumulation, identifies the changes in the international environment necessary to alleviate the debt burden, and examines the relationship between export performance and the debt burden. After reviewing the structure of the ...

ABSTRACT Electronic Accounting or E-Accounting as it is popularly called is one of the areas that technology has affected. Previously, financial accounting was done manually leading to a great deal of paper work until the introduction computers which now helped accounting information  in  a  wide  area.  E-Accounting  involves  performing regular   accounting   functions,   accounting    research   and   the accounting training and education through computer based, internet based, accounting  tools such as digital ...

ABSTRACT This study investigated antioxidant capacity of microalga Chlorella vulgaris on oxidative stress attenuation for improved reproduction in rabbits. The study commenced with an in- vitro evaluation of the microalga as a source of antioxidants followed by supplementation of0, 200, 300, 400, and 500 mg Chlorella vulgaris biomass per kilogram bodyweight of rabbits in groups designated as Control, T1, T2, T3, and T4 respectively in studies cutting across the different ...

ABSTRACT This  study  investigated  the  relationship  between working capital  management measured by account receivable period (ACRP), inventory period (INVP), cash conversion cycle (CCC) and sales  Growth (SG) and  profitability performance measured by returns on assets (ROA). The study utilized secondary data obtained from the annual financial statements of Nigerian Manufacturing companies listed on  the  Nigerian  Stock  Exchange  (NSE)  for  period  2008  –  2012.  Multiple regression model were adopted for testing ...

ABSTRACT The quest for improving corporate governance as a pre-requisite for better performance has become an increasingly important issue in Nigerian Universities. Efficient corporate governance is the bedrock for proper and effective management of institutions world over including managing finances in Nigerian Universities of which this study examined. The obvious corporate failures in Nigerian universities are associated with poor management for recognising risk management and poor internal audit. Therefore the ...

ABSTRACT This  project,  “fraud  in  the  Nigeria  Banking  Systems  problem  and  prospect  a case study of First Banking of Nigeria plc Abakaliki and Oceanic Bank Plc Abakaliki branches”, was carried out to examine the various types of fraud as well as the causes and sources. It was also meant to explore significant effects of fraud on banks. Finally, the study was equally embarked upon to proffer possible remedies, detection measures, ...

ABSTRACT This study is prompted by the meager federal revenue receivable by Enugu  State  as a result  of its low position  on the  scale  of federal revenue allocation among states in Nigeria. Consequently, the  state  has  to  rely  on  internally  generated  revenue  for  its projects.  To boost this internal revenue  generation,  the present structure  in  the  state  Board  of  Internal  Revenue  in  relation  to income tax of self-employed was critically ...

ABSTRACT The study was to substantiate the influence of ICT on the role of accountants and find out if Accountants are still relevant. In this study, five performance proxies were considered. The main objective was to determine the extent to which Information Communication Technology has influenced the role of Accountants and the specific objectives sought were to: ascertain the relevance of Accountants, ascertain the impact of ICT on Accountants performance, ...

ABSTRACT The Nigerian public sectors like their counterparts in the private sector have neglected fundamental principles that should be adhered to in ensuring accountability and transparency in their various sectors. This research work is aimed at looking at the various ways in which the Accounting officers: - Chief Executives, Accountants, Auditors and in fact the Financial controllers in our country help to enhance financial accountability and transparency in the public ...

ABSTRACT Environmental  costs  comprise  both  internal  and   external  costs  of  environmental degradation due to industrial activities. The internal costs includes; pollution costs, costs for prevention and control, waste disposal, effluent control technologies, treatment, sanitation and clean up expenditure, material purchase value of non-product output, planning, shifting actions and damage repairs that can occur at  companies and affect governments or people. While the external costs are; contaminated sites, fine and penalties, ...

ABSTRACT An  allegation  of  illegal  expenditures  implies  ineffectiveness of barrier controls over local government expenditures. It is against this background that is decided to examine the Oye Local Government Expenditure Control as a case study: the lessons  from  this  study  can  be applied  to  the operations  of any local government in Nigeria. The    study    sought    to    review    basic    controls    over expenditures in local governments. The findings show that whilst the ...

ABSTRACT Commercial Banks occupy an indispensable position in the Nigeria economy.  They are the picot upon which other business firms and other activities revolve and “a conduit pipe through which all financial transactions pass”.  However, literature in the field shows  that fraud and  other financial  malpractice in  the Nigeria Banking system nearly always lead to loss of monies that ordinarily belong to someone other than banks.   In every bank cases ...

ABSTRACT The effect of albino gene on intraspecific hybridazation of African Catfish and Albino Clarias gariepinus was carriedout to determined their latency period, fecundity, fertility, hatchability survival,  growth  performance,  some  morphometric and  meristics  characteristics  and  genetic characterization  of  parents  and  offspring  of  F1  generation.  A  total  of  four  (4)  mating combination experiments were conducted using eight (8) ripped, matured normal and albino Clarias gariepinus with average body weight of 1.64kg. ...

ABSTRACT This research work, “A Critical analysis of the performance of the National  Empowerment  and  Development  Strategy  (NEEDE)  on  the Nigerian  Economy”,  seeks  to  look  at  the  major  causes  of  Nigeria’s economic  misfortunes  and  this  is  greatly  attributable  to  the  poor industrial      capacity      utilization,      massive      unemployment      and underemployment, high rate of inflation, high poverty rate, poor wealth distribution, mono-cultural economy (oil), high rate of corruption, etc. The main objective of ...

ABSTRACT Since advent of the oil boom in Nigeria, taxation as the major source  of  public  finance  was  neglected.  The  Nigerian  major source  of  revenue  became  proceeds  from  crude  oil  Now  that there is imbalance in allocation of revenue from oil sales by the federal government to states and local government. Government and people now seek alternative or ways to augument the insufficient amount received as their share of federal ...