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Agriculture in Nigeria is mainly dependent on rainfall which is variable in nature. Therefore, the need to have a full knowledge of its pattern and trend is pertinent in order to achieve food sufficiency. This study examined the effect of precipitation effectiveness indices: Onset date, cessation date, length of rainy season and... Continue Reading

Child labour participation is inimical, contrary to the Rights of the Child, and threatens holistic child development, the families, State and the nation at large. This study assesses the demographic and socio-economic consequences of child labour in Anambra State, Nigeria. The objectives were to examine the type of work engaged in by the... Continue Reading

The rural poor are really non-beneficiaries of the enormous development efforts of the past three decades. This study is aimed at assessing community participation in rural development projects in Sapele LGA, Delta state. Data were generated from both primary and secondary sources. The study adopted a multi-stage sampling technique of... Continue Reading

The phenomenon of road traffic crash along Abuja-lokoja highway has been a source of concern in view of the loss of life and its socio-economic consequence. This study examined the causes of road traffic accidents along Abuja-Lokoja highway using a survey questionnaire and secondary data obtained from the Federal road safety corps (FRSC)... Continue Reading

Solid waste management has become the greatest problem facing many urban and semi-urban areas in Nigeria. The management of solid wastes in recent time has become a very big challenge. The problem of waste generation, handling and disposal has reached a disturbing level in Nigerian urban centers. The study analyzed domestic solid waste... Continue Reading

Water is one of the basic human need and imperative for sustaining quality of life on earth. However, its unbalance and unmanaged used make it scarce. This study analyzes the Domestic Water Demand and Supply in Ilorin metropolis, Kwara State. Focuses on the analysis of the sources of water resource in Ilorin, assessing factors affecting... Continue Reading

Waterborne diseases have been a major health issue globally because of the burden it places on man. As a result of this, the present study therefore aimed at analysing the spatio-temporal pattern of waterborne diseases, using Kwara State as a case study. Primary and secondary data were obtained from questionnaire survey, Focus Group... Continue Reading

This work was aimed at finding the effects of alcohol on some biochemical parameters. A total of one hundred and eighty (180) apparently healthy, non-hypertensive male alcoholics were used for the study. Forty (40) non-consumers of alcohol were used as control. The activity of alanine aminotransferase (ALT) in the control was 10.50±2.00... Continue Reading

In the present study, the phytochemical composition, immunomodulatory, leukocyte mobilization, haematological and antihepatotoxic effects of the aqueous extract of  Senna   mimosoides  leaves were evaluated. The study also covered the effect of the extract on theactivity of lactase and the assessment of the damaging effect of carbon... Continue Reading

LEVELS OF POLYCYCLIC AROMATIC HYDROCARBONS IN FRESH WATER FISH DRIED UNDER DIFFERENT DRYING REGIME ABSTRACT  Preservation of fish by drying over different types of heat regimes have been known. However, there has not been a comprehensive comparison in terms of the possible contamination associated with these drying regimes. This work was set to... Continue Reading

The research work investigated the relationship between teachers‘ factors and usage of information and communication technology in teaching business education courses in Nigerian universities. Descriptive survey design was employed in the study. The population for the study was one hundred and sixty three (163) lecturers from seventeen... Continue Reading

This study is conducted on an Assessment of Contribution of Commercial Banks in the Economic Development of Nigeria. The concept is also on eye opener to the society and business as well. The research was carried out by means of questionnaires and oral interview with the official/staff of the bank selected on which the following questions... Continue Reading

CHAPTER ONE 1.1       INTRODUCTION AND BACKGROUND OF STUDY    Budgeting can be traced to the 18th century period when it was used to check the powers of the king concerning taxation as a source of revenue and the governments expenditure. It involves management development plans developed in order for the terms of marketing to be served,... Continue Reading

This study investigated financial ratio as a tool for measuring performance in an industry with specific focus on Nigerian Breweries Plc and Guiness Nigeria Plc. Six objectives were stated from chapter one and several literatures were reviewed in the second chapter. Informed by the six objectives stated, four hypotheses were formulated... Continue Reading

This Paper examines the problems associated with the Assessment and Administration of Personal Income Tax on Motorcycle riders in (UMUGUMA) Owerri West LGA Metropolis. The study uses Primary data involving face-to-face interviews and observations, while descriptive survey was used to analyze the data. The paper utilizes the stratified... Continue Reading

INTRODUCTION 1.1 Background of Study Document in its fullest meaning implies any material which contains “hark” symbols or signs either visible, partially visible or invisible that may be presently or ultimately convey a meaning or message to someone or a system: pencil or ink writing, writing or printing on paper is the most usual form. Like... Continue Reading

The term “capacity building” has caught on quickly within the nonprofit sector, specifically with Nongovernmental Organizations (NGOs). In fact, many funding organizations, agencies and foundations are now requesting that their partners engage in capacity building activities. How then, do we determine which organizations have the... Continue Reading

The study investigated the Effects of Working Capital Management on the profitability of manufacturing Company, A Case study of Cadbury Nigeria Plc. The specific objectives of the study are to identify the various components of working capital in Cadbury Nigeria PLC; identify the level of working capital management in Cadbury Nigeria PLC;... Continue Reading

This study investigated the effects of forensic accounting in fraud detection.  Data was collected from the staff of Nigeria National Petroleum Corporation (NNPC) with the aid of questionnaire as the research instrument. Convenience sampling methods was applied to select 53 respondents from the population of the students on which... Continue Reading

The study was designed to determine the effectiveness of cash management on growth and survival of a manufacturing company using Nigeria Bottling Company Plc as a case study. A descriptive survey sample design was adopted. Data was collected for funding a self developed questionnaire which was validated and tested for reliability. A total... Continue Reading

The study dealt on the effectiveness of auditing and accountability - in the public sector. The rapid development financial management initiative in public sector and financial control has led to the need for improved performance measurement, reporting and individual accountability. The researcher tested five hypotheses which... Continue Reading

CHAPTER ONE 1.0 INTRODUCTION 1.01 BACKGROUND OF RESEARCH The method of examining the evidence of financial transactions could be traced back to the time when there was need to transact business beyond one’s immediate needs. But such method of examining or checking the evidence of such transaction-known as Audit did not start immediately until... Continue Reading

CHAPTER ONE 1.5 INTRODUCTION Accounting has long been an organizational function especially with the advent of non owner managers who need to update what is happening in the organization. Maintaining, preparation and presentation of accounts is crucial for business success as well as organization for effective decision making whether it is a... Continue Reading

This research project is designed to bring out the importance of audit to the effective working of the organization using First Bank Nigeria Plc Okpara Avenue, Enugu state. In pursuant to this, data were collected by personal interview, questionnaires and through researcher’s observation. Secondary data were collected from journals,... Continue Reading

Audit:  An audit of financial statement is an exercise whose objective is to enable auditor express an opinion on the account presented by management at the end of the years on whether on his opinion the account show true and fair view or otherwise.  Internal control is the whole system of control, financial and other wise established... Continue Reading