THE EFFECT OF HISTORICAL COST ACCOUNTING ON THE REPORTED PROFIT OF A COMPANY: AN EVALUATION OF CURRENT COST ACCOUNTING AS AN ALTERNATIVE REPORTING METHOD 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 […]
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 […]
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY It is generally accepted that the historical origin of the hotel and catering workforce lie in the class of domestic servants who maintained the homes of the ruling classes in the latter half of the 19th century and first half of the 20th century (Sanders, 1981a; Riley, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]