ยป BACKGROUNDย OF THE STUDY The rapidly unfolding development within the information technology in recent times has led to resurgent calls for monies towards an effective cash management through Electronic banking (i.e. E Banking). In the last few years, within the banking industry in Nigeria several cโฆContinue Reading ยป
ยป ABSTRACT This study evaluates the effect of historical cost accounting on the reported profit of a company: An evaluation of current cost accounting as an alternative reporting method. In a high โ inflationary and distorted economy like Nigeria with high uncertainties, the conventional historical โฆContinue Reading ยป
ยป ABSTRACT The purpose of occupational pension scheme is to provide employees regular and stable income after their retirement from service. It is an arrangement an employer or a group of employers use(s) to provide pension (and sometimes other) benefits for their employees when they leave or retire. โฆContinue Reading ยป
ยป ABSTRACT The noble profession of accounting has been under pressure due to rising public expectation (Adesina, 2003). This is a result of a series of financial failures and the distress especially in the banking sector in Nigeria. Bank managers were sacked because they acted in a manner detrimental โฆContinue Reading ยป
ยป ABSTRACT Accounting and auditing are critical components of any economic enterprise as they play an important role in contributing to the effectiveness and efficient functioning of business operations, the capital markets, and the economy by adding credibility to financial statements (Lee, Azham andโฆContinue Reading ยป
ยป ABSTRACT Aย payrollย is a companyโs list of its employees, but the term is commonly used to refer to: the total amount of money that a company pays to its employees, a companyโs records of its employeesโย salariesย andย wages,ย bonuses, andย withheld taxes(http//:wekipedia.org). Payroll in theโฆContinue Reading ยป
ยป ABSTRACT ย Nigeria is richly blessed with oil and gas among other mineral resources, but the over dependence on oil revenue for the economic development of the country has left much to be deserved. According to Ariyo (1997) Nigeriaโs over dependence on oil revenue to the total neglect of other revโฆContinue Reading ยป
ยป ABSTRACT The study has been carried out with the intention to ascertain the effectiveness of various micro prudential determinants of capital adequacy ratio in leading its behaviour and their relational impacting power on its measure for deposit money banks. This research study has employed panel daโฆContinue Reading ยป
ยป ABSTRACT This paper empirically investigates the impact of exchange rate on the Nigeria External sector (the balance of payments position) using the Ordinary Least Square (OLS) method of estimation for data covering the period between 1970 and 2008. We found that exchange rate has a significant impaโฆContinue Reading ยป
ยป ABSTRACT ย Foreign Direct Investment (FDI) is an international flow of capital that provides a parent company or multinational organization with control over foreign subsidiaries. Basically, foreign capital flows refer to movement of financial resources from one country to another, thereby enhancinโฆContinue Reading ยป
ยป ABSTRACT The use of teaching materials and resources in teaching and learning play very important roles in education all over the world. According to Tamakloe, Amedahe and Atta (2005, p.60) a teaching material is โa material which a teacher uses to facilitate the learning, understanding and acquisโฆContinue Reading ยป
ยป ABSTRACT Economic growth refers to increase in a countryโs potential GDP, although this differs depending on how national product has been measured. Economic growth must be sustained for a developing economy to break the circle of poverty. Countries usually pursue fiscal policy to achieve acceleraโฆContinue Reading ยป
ยป ABSTRACT The need for Environmental Accounting has become the concern and focus of nation โsand responsible corporate managements. It became one of the foremost issues on the agenda of nations and businesses earlier in the 1990s and the reasons for these were varied emanating from both within and โฆContinue Reading ยป
ยป ABSTRACT Corporate governance is regarded as the key foundation for effective organizational performance and for organizations to be more productive, governed and controlled. The level of collapse of institutions and failure of firms across the world has also emphasized the need to study the ways byโฆContinue Reading ยป
ยป ABSTRACT The study examines the effect of Corporate Governance on Earnings Management practices in Nigeria listed firms.ย ย Specifically the study examined the joint effect of board size, board independent and audit committee independent, Board size, Board Independence and Audit committee independenโฆContinue Reading ยป
ยป ABSTRACT The issue of corporate tax avoidance hasreceived vast empirical examination in Western academe. This vast examination has however not been echoed in respect of research interest ontax avoidance in corporate entities in Nigeria.This study therefore sought to provide empirical evidence on wheโฆContinue Reading ยป
ยป Abstract There exists divergence of opinion in literature on the relationship between capital structure and firms financial performance. This mix of opinions makes the direction of the relationship between debt holders and equity holders to be controversial. Therefore, this study investigated the imโฆContinue Reading ยป
ยป ABSTRACT Auditing is a systematic examination of books, accounts, documents and vouchers of an organization to ascertain how far the financial statements present a true and fair view of the concern. It also ensures that the books of accounts are properly maintained by the concern as required by law.โฆContinue Reading ยป
ยป ABSTRACT The first decade of the twenty first century experienced a tsunami or blizzard in the number of reported corporate scandals, frauds, and failures (Ball, 2009). According to Oseni (2017) the nature of such fraud rendered traditional auditing and investigation inefficient and ineffective in fโฆContinue Reading ยป
ยป ABSTRACT CostโVolumeโProfit (CโVโP) analysis is the analysis of the cost evolution models, which points out the relations between cost, production volume and profit. Cost Volume Profit (CVP) analysis from the accounting profession perception is a managerial accounting technique that is conceโฆContinue Reading ยป
ยป ABSTRACT In this study of the physics of stars and their astronomical identification, It is evident that stars undergo certain physical processes as they live through their life cycle. How gravity, magnetic field and nuclear fusion play a role in stellar evolution is explained extensively. This reseโฆContinue Reading ยป
ยป ABSTRACT ย The phenomenology of jet in astrophysics was studied. Analytical methods were used to obtain an equation for describing jet motion. From the analysis, we understood that ฮฒTย > 1, where ฮฒTย is the apparent jet velocity along the observers line of sight. The observed motions of the compoโฆContinue Reading ยป
ยป ABSTRACT A prepaid meter monitoring system with SMS alert is designed simulated and constructed using microcontroller to achieve a unique transmission of SMS messages to designated mobile phone numbers. The work is a response to the need to checkmate commercial energy losses in utility electrical diโฆContinue Reading ยป
ยป ABSTRACT ย Airline industry has always been famous for its continuous struggle: cutting costs, managing fluctuating demand, keeping up with tight quality requirements while trying to maintain superior services and satisfy needs of various customer groups. Customer satisfaction has been on very low โฆContinue Reading ยป
ยป ABSTRACT The aim of this study is to provide online classroom that will be running alongside the traditional classroom system, complimenting and making up for all the areas in which it is lacking, like in the area of space, effective communication of knowledge. It can go a long way to make provisionโฆContinue Reading ยป
