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 The Bank Verification Number (BVN) became imperative following the increasing incidence of compromise on conventional security systems such as password and Personal Identification Number (PIN) of customers. The BVN involves identifying an individual based on physiological or behavioral attributes, such as fingerprint, signatures and... Continue Reading

CHAPTER ONE 1.1.  INTRODUCTION A search engine is an information retrieval system designed to help find information stored on a computer system. The search results are usually presented in a list and are commonly called hits. Search engines help to minimize the time required to find information and the amount of information which must be... Continue Reading

The main objective of this study is to develop an ICT assisted menu directorate system, whereby someone could be able to choose a meal, get the list of ingredients to cook the meal and follow a step by step help in order to cook the meal. In the other hand, it will also consist of a food time table, where certain meal will be designated... Continue Reading

Airline reservation and ticketing in a commercial airline company is a project work aimed at creating a system that will enable traveler’s book their flight by making reservations. As the world is turning into a global village with almost every aspect of human endavour getting computerized, the aviation industries management is looking... Continue Reading

BACKGROUND OF THE STUDY Evaluation is the systematic determination of merit, worth and significance of something or someone. Evaluation often is used to characterize and examine subjects of interest in a wide range of human enterprise including the Arts, business, Computer Science, criminal justice, foundation and non-profit organizations,... Continue Reading

CHAPTER ONE INTRODUCTION          1.1     Background to the Study In the olden days, financial institution in Nigeria did almost all their transactions manually, to allow customers perform their financial transactions and other banking processes. The customers have to form a queue which ends up consuming a lot of consumer’s time and... Continue Reading

This project deals with the network of livestock but focuses on the information of the livestock and how they interact with the physical environment. This new design is meant to given the public information on livestock making use of the computers. This project will also focus on animal husbandry, breading, feeding, and management of... Continue Reading

A BSTRACT This study was to examine and find out the role of auditing on management’s control success with a particular reference to the Department of Audit, Ministry of Finance, Uyo, Akwa Ibom State. To achieve this objective, four research questions and three research hypotheses were formulated to guide the researcher study. The data collected... Continue Reading

A BSTRACT External auditors occupy a unique position in the business community when they perform an audit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of various parties. However, in recent years the audit practice because of several scandals has been undermined. Although evidence of... Continue Reading

Tax planning exploits both opportunity and loopholes in government tax policies and often involves the use of legal and professional arrangements, wherein organizations shift the burden of tax within the statutorily required limit, some of the arrangements include altering the information content of the taxable income which may distort... Continue Reading

bstract Share price is a reflection of a company’s performance and investors’ expectations about the future prospects of the firm. This study therefore investigates the determinants of deposit money banks’ share performance on the Nigerian stock market between 2005 and 2014. This was with a view to providing empirical analysis of the... Continue Reading

This study seeks to establish the relationship between Ethical Thoughts in Accounting and Accounting Practice, the objective is to specifically determine the extent to which principles in ethical standards such asIntegrity, Independence, Confidentiality, Professional Competence as well asObjectivity affect accounting practice.The method... Continue Reading

This research investigates whether firms’ financial value (FFV) enhances web-based environmental disclosure (WED). This study is very fundamental because it presents some of the first empirically tested evidence of the effects of FFV on WED employing all the firms on the Nigeria Stock Exchange (NSE). The findings of the study indicate... Continue Reading

A BSTRACT There is an increased awareness of the impact of organizational activities on the environment. Companies are facing pressures to demonstrate responsibility towards the environment; in responding to these pressures companies make disclosures on environmental impact of their activities. This studyaimed at using a disclosure index... Continue Reading

This study assessed the impact of ownership structure on voluntary disclosure of information in the Nigerian listed industrial goods companies for the period of ten (10) years 2004 to 2013. Thirteen companies out of twenty three companies were selected based on pre-determined criteria. The data for the study were collected from annual... Continue Reading

A BSTRACT Recent reports have traced bank failures across the country to rising “toxic assets” in commercial banks’ loan portfolio. Poor credit appraisal techniques that have seen credit exposures turn bad, no doubt, largely accounts for this rising level of non-performing loans .  This development not only threatens the viability and... Continue Reading

This study examined the factors influencing auditor independence in Nigeria using qualitative approach. Primary data were employed for the study. A total of 350 copies of questionnaire were personally administered to Chief Accountants/Preparers of Financial Statement, Financial Analysts and Statutory auditors of listed companies in... Continue Reading

A BSTRACT The broad objective of this contribution is to investigate which firm-specific characteristics impact on effective tax rates. In addition, the study provides an insight into how corporate governance helps to moderate the conflict of interest between resource owners and management in the area of effective tax planning Leaning on the... Continue Reading

Abstrac t This study is aimed at examining the impact of Corporate Governance on the performance of banks in Nigeria, attention was given to Zenith Bank as case study.The board composition and CEO duality has been identified as one of the problems that have significant effect on the bank’s performance. Corporate governance mechanisms used to... Continue Reading

CHAPTER ONE INTRODUCTION 1.1      Background of the study In banking, security is paramount to protect depositors’ funds. It is in the light of this that the Central Bank of Nigeria (CBN), through the Bankers’ Committee, Deposit Money Banks and Nigeria Interbank-Settlement... Continue Reading

In all business  enterprise effective  implementation of organizational policies and procedure  is very important and can never be over emphasized and to achieve  this goal, target and objective is beckoned the design of managers  who do not sit there as a ceremonial heads rather they have role of implementing the organic functions... Continue Reading

A BSTRACT One of the major problems confronting the Nigerian banking industry today is the increasing incidence of loan defaults and consequent loan losses which manifested on the profitability of the banks, with huge uncollectible loans and advances. This study therefore, examines the effects of loans and advances on the profitability of Nigerian... Continue Reading

This work was carried out to investigate the chemical properties of the water extract of zobo (Hibiscus sabdariffa) drink using the modern atomic absorption spectrophotometer. Zobo drink is a popular drink in the Nigeria, especially in the northern part of Nigeria. The result of the analysis indicated that the drink is high in vital... Continue Reading

A BSTRACT This study is set to investigate the causes of failure in small scale enterprises in Nigeria, with a view to proffer solutions. In every economy there are simple system as well as complex one. At the simple stage of organization, ownership of business is not always distinct form management; this means that supervision of the business is... Continue Reading

A BSTRACT Today, millions of people in the world are without food especially in the developing world which has been of great concern as stipulated in the United Nations millennium development goal 1, sub-targets A, B and C to fight hunger, povertyand starvation across the world and ensure environmental sustainability(UNCSD, Aug, 2011) .This study... Continue Reading