THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES

 ABSTRACT In the tax administration of any country, in-depth knowledge of tax paying attitude is very pertinent. This is very consistent with this study the determinants of tax payers attitude in Nigeria and whose purpose was to examine the variables that account for the attitudes of tax payers and to ascertain whether or not such […]

Continue Reading

THE CONTRIBUTIONS OF EFCC IN PROMOTING FINANCIAL ACCOUNTABILITY AND TRANSPARENCY IN NIGERIA

ABSTRACT Several years of military misrule and mismanagement had weakened the economic management processes and institutions in Nigeria.  There was no transparency and accountability in government (Public Sector) and private sectors and Nigeria became notorious for endemic corruption.  The result was the inability of government to deliver services to the Nigeria public. Most private companies […]

Continue Reading

STRATEGIES FOR THE MINIMIZATION OF AUDIT PROBLEMS IN PUBLIC SECTOR IN NIGERIA

STRATEGIES FOR THE MINIMIZATION OF AUDIT PROBLEMS IN PUBLIC SECTOR IN NIGERIA.   ABSTRACT Accounting system including the system of auditing in the public sector of the Federation was patterned to the system obtainable from the British system due to colonial influence before Nigeria’s independence in October 1960. As a result of this, there is […]

Continue Reading

SOCIAL ACCOUNTING: A METHOD OF ASSESSING THE IMPACT OF NIGERIAN ENTERPRISES DEVELOPMENT ACTIVITIES

CHAPTER ONE INTRODUCTION 1.0     BACKGROUND OF THE STUDY Social accounting as an approach began developing in the U.K in the early 1970s, when the Public Interest Research Group established Social Audit Limited. This organization carried out, and publicized investigations into the operations of large public companies, without necessarily gaining their permission or co-operation. Whilst lending […]

Continue Reading

RECAPITALIZATION IN THE INSURANCE INDUSTRY: PROPOSED PROBLEMS AND PROSPECT

ABSTRACT       Performance of an economy determines the position of the particular nation in the world. The better the performance of an economy and the large economic resources it holds, the higher the level of influence of such country in the entire world.  There are many sectors of human endeavor that form the […]

Continue Reading

NATIONAL HEALTH INSURANCE SCHEME AN ALTERNATIVE TO HEALTH CARE FINANCING

CHAPTER ONE INTRODUCTION 1.1.        BACKGROUND OF THE STUDY: This document has been prepared against the historical background of the growth and development of the health services, the previous attempts to formulate national policies on health and the present state of the health services.  The policy proposed and the strategies emerging from it have been based […]

Continue Reading

Local government financial management in Nigeria

CHAPTER ONE INTRODUCTION   1.1 BACKGROUND OF THE STUDY           Local government is the third tier of government, exercising authority within a defended area in a state. It is designed to mobilize the people at the local level and to ensure popular participation, by bringing the government nearer to the majority of the population, put […]

Continue Reading

LOCAL GOVERNMENT EXPENDITURE CONTROLS A CASE STUDY OF OYE LOCAL GOVERNMENT OYE EKITE

CHAPTER ONE   GENERAL INTRODUCTION   INTRODUCTION Local Governments, the third tier of government in Nigeria, are statutory creations. They derived their powers from the constitution just like the other two levels of government, namely: Federal and State governments. The Constitution of the Federal Republic of Nigeria of 1979 (as amended to date) requires a […]

Continue Reading

EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COMPANY PERFORMANCE RATIOS

EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COMPANY PERFORMANCE RATIOS: STUDY OF QUOTED COMPANIES IN NIGERIA   CHAPTER ONE INTRODUCTION Background Of Study When an individual is charged with the responsibility of running the affairs of an organization and adopts a process for discharging such responsibility, this is known as management (Modum, 2005). Thus, there […]

Continue Reading