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CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY  Training and development has become an increasing and necessary tool of personnel and human resources management in any organization. The growth of an organization is likely to be limited more by the quality and number of its personnel than any other factors. Because of the changing nature of business environment due to modern technology, organizations have to adopt themselves in order to ...

ABSTRACT The essence of this project is to evaluate the efficiency of capital market in economic development in Nigeria. Accordingly, some of the objectives of the study are to highlight the activities of the Nigeria capital market in relations to economic development as a means of providing credit and investment funds in the economic of the country.   This project also tends to show the efficiency of the Capital Market ...

CHAPTER ONE INTRODUCTION 1.1       Background of the Study Cooperative is a voluntary organization that is established within the people with common interest in cooperative there are some principles that guided the operation of cooperative business as stated by (ICA 1995). The first among the seven (7) principle is voluntary and open membership which is the area of consideration in this study. The principle require that membership of any cooperative society should ...

CHAPTER ONE 1.1 INTRODUCTION The great value of corporate financial reporting in view of development in both the money and the capital market cannot be over-emphasized. The success of any enterprise can be properly assessed only from its financial position as reflected in the financial data. The accounting information summarises the economic performance and the situation of a business enterprises. In order to arrive at the correct conclusion, it is ...

ABSTRACT This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary ...

ABSTRACT This research is conducted on the efficiency and effectiveness of government agencies in implementing the fiscal and monetary policy measure. Government agencies in the context of this write up implies structures put in place to formulate and ensure the implementation of policy programmes for the realization of Macro economic objectives.  This policy could be fiscal or monetary policies while the former is administered by the ministry of finance through some ...

CHAPTER ONE INTRODUCTION 1.1 Background to the Study The concept of internal control is said to trace its history back to the beginning of the 20th century when audit on financial statements came into being, it has consistently evolved to what it is presently due to continuous change in the business environment (Heier, Dogan and Sayers, 2005). The expansion of the world economy and the scale of enterprises growth after ...

ABSTRACT The primary purpose of this study is to examine the effectiveness and efficiency of tax management in Nigeria.  It focuses mainly on the Federal Board of Inland Revenue and other related parties namely auditors and corporate tax payers. The project made use of primary data and secondary data. Primary data was generated through the administration of 65 questionnaires and 50 out of the 65 questionnaires were returned. Secondary data ...

CHAPTER ONE   INTRODUCTION  1.0     BACKGROUND OF THE STUDY In Nigeria, the central bank is at the apex of the banking pyramids, applies a variety of policy measure and techniques to control and regulate money and credit in order to attain the desired economic goals or objectives. It is therefore necessary and important to use the package of monetary policy measures as basis for discussing the efficiency or otherwise ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The concept of internal control is said to trace its history back to the beginning of the 20th century when audits on financial statements came into being, it has consistently evolved to what it is present due to continuous change in the business environment (Heier, Dogan and Sayers, 2005). The expansion of the world economy and the scale of enterprise growth after ...

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Interpretation of account is the art and science of translating the figures, this is such a way as to reveal the financial strengthen and weaknesses of a business. Ratio analysis is a powerful tool of accounting analysis. A ratio is defined as the indicated quotient of two mathematical expressions as the relationship between two or more things. In accounting analysis, a ratio is ...

ABSTRACT This study investigates auditing efficiency for improving companies’ performance. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and oral interview with staffs of Champion Breweries, Uyo LGA. All essential departments relevant to the study were properly enlightened and the examinations of an auditor in areas of ramification were thoroughly dealt with. The study revealed that in improving a firm’s performance, the ...