IMPACT OF VALUE ADDED TAX ON THE PERFORMANCE OF CORPORATE ORGANIZATIONS IN EBONYI STATE

IMPACT OF VALUE ADDED TAX ON THE PERFORMANCE OF CORPORATE ORGANIZATIONS IN EBONYI STATE (A STUDY OF A CORPORATE ORGANIZATION IN THE STATE) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY In the last half-century, the Value Added Tax (VAT) has been widely implemented in many parts of the world. This popularity can be explained by the … Read more

IMPLICATION OF A COMMON CURRENCY FOR WEST AFRICAN SUB-REGION (ECOWAS)

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The adoption of a common monetary policy is part of the process of economic integration. It has to do with member countries giving up their independent monetary policies to have a common central bank responsible for the conduct of monetary policy for the member states. The direct economic cost from … Read more

ROLE OF COMMERCIAL BANKS IN FINANCING SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

ROLE OF COMMERCIAL BANKS IN FINANCING SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA: CASE STUDY OF LAGOS STATE CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Small and Medium Enterprises (SMEs) have been recognized as a driving force for economic growth in any nation. They are also perceived as the key to Nigeria’s economic growth, poverty alleviation, … Read more

TAX ADMINISTRATION IN NIGERIA: CHALLENGES AND PROSPECTS

TAX ADMINISTRATION IN NIGERIA: CHALLENGES AND PROSPECTS (A CASE STUDY OF LAGOS STATE BOARD OF INTERNAL REVENUE) CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY There have been calls from several quarters on the need to restructure the nation’s tax system. Nigeria is a monolithic economy with strong dependence on the oil sector; this dependence … Read more

THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ON THE ACCOUNTABILITY OF FEDERAL GOVERNMENT MDAS, ABUJA

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Over the last thirty years the public sector has gone through a wave of reforms worldwide, usually towards the adoption of business-like practices in order to enhance improved utilization of public resources. These reforms have led changes in the mode of presentation of financial reports in the public sector. … Read more

THE ASSESSMENT OF TAX ADMINISTRATION IN LAGOS STATE

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Management are engaged with different types of activities that require quality and reliable information. In contrast, managers of a specific business often times need or desire far more detailed information. This information must be tailored to specific decision-making tasks of managers, and its structure becomes more “free formed.” Such … Read more

THE IMPACT OF BIG 4 AUDIT FIRMS ON THE PERFORMANCE OF LISTED FIRMS IN NIGERIA

THE IMPACT OF BIG 4 AUDIT FIRMS ON THE PERFORMANCE OF LISTED FIRMS IN NIGERIA (A CASE STUDY OF LAGOS STATE) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Financial report is one of the most useful information sources for investors, lenders and other creditors in making decisions (IASB 2010). Especially, the financial reports audited by the … Read more

THE IMPACT OF REVENUE GENERATION IN LOCAL GOVERNMENT IN NIGERIA

THE IMPACT OF REVENUE GENERATION IN LOCAL GOVERNMENT IN NIGERIA (A CASE STUDY OF SELECTED LOCAL GOVERNMENTS IN KANO STATE) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY One area which has remained neglected over time by the local governments in Nigeria is revenue generation. Revenue generation in Nigeria’s local government is principally derived from tax. Therefore, taxation … Read more

THE PROBLEMS OF DEBT MANAGEMENT IN FINANCIAL INSTITUTION

THE PROBLEMS OF DEBT MANAGEMENT IN FINANCIAL INSTITUTION. (A CASE STUDY OF UNION BANK PLC GARDEN AVENUE ENUGU) CHAPTER ONE  1.1    BACKGROUND Financial institutions is that sector of the economy providing the community with money balances and payment up of banks and sector of the economy is made up of banks and non-banks financial institutions like … Read more

A CRITICAL ANALYSIS OF THE USE OF FINANCIAL REPORT IN ASSESSING BANK PERFORMANCE

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY  A farmer, who plants crops, expects result, similarly to student who sits for examination expects results. The same 5 also true of an investor. For the farmer, the result might be communicated to him in the form of a bumper harvest. It result sheet or a report card would … Read more

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