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1. ASSESSMENT OF BUDGETING IN THE PRESENT NIGERIA ECONOMIC SYSTEM IN CROSS RIVER STATE UNIVERSITY OF TECHNOLOGY

    1. BACKGROUND OF THE STUDY

Budget and Budgeting are concepts traceable to the Bible days, precisely the days of Joseph in Egypt. It was reported that nothing was given out of the treasure without a written order...

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2. A CRITICAL ASSESSMENT OF THE IMPACT OF GENDER CRIMINALITY IN NIGERIA: A COMPARATIVE REVIEW

BACKGROUND OF THE STUDY

Gender is clearly defined as the economic, social, and cultural characteristics, qualities, and opportunities associated with being either male or female. Men and women are fundamentally different in most civilizations, as seen b...

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3. A STUDY ON ACCOUNTING AND MANAGEMENT PROBLEMS OF SMALL SCALE INDUSTRIES IN NIGERIA

BACKGROUND OF THE STUDY

Small and medium businesses are commonly recognized as the bedrock of long-term economic development. According to UNDP (1974), developing countries, including Nigeria, have shown increased interest in the promotion of small...

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4. FEVER AS A PREDICTOR FOR MALARIA INFECTION AMONG INDIVIDUALS ATTENDING KOFAI PHCC IN ARDO-KOLA LGA TARABA STATE

BACKGROUND OF STUDY

Malaria is a life threatening parasitic disease transmitted by female Anopheles mosquitoes. In Nigeria, malaria is responsible for around 60% of the out-patient visits to health facilities, 30% of childhood death, 25% of death in children under one y...

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5. IMPACT OF RATIO ANALYSIS AS A TOOLS FOR INVESTMENT DECISION

BACKGROUND INFORMATION

The Term “Ratio Analysis” could be described as the analysis of financial statement in order to judge the performance of the COMPANY or group of companies.

The “Investment Decision” Means the allocation of funds t...

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6. KNOWLEDGE ON CAUSE AND PREVENTION OF ANAEMIA AMONG PREGNANT WOMEN ATTENDING ANTENATAL CLINIC

Background of the study

Anaemia describes a situation in which there is a reduction of haemoglobin concentration in the blood of pregnant women to a level below 11g/dl. Anaemia is one of the most common nutritional defi...

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7. A STUDY ON THE ADOPTION OF ACCOUNTING INFORMATION AS THE MAJOR TOOL FOR DECISION MAKING

BACKGROUND OF THE STUDY

Almost every business worked toward achieving its intended, planned, and overall goals. Every company, especially small businesses, strives for efficiency and proper effectiveness, and the quality of accessible accounting informa...

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8. A STUDY ON THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA

Background to the study

The review of information contained in the business's accounting reports can provide a picture of how well the firm has fared. Managers owe it to various stakeholders, particularly investors, to generate accounting reports th...

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9. A SURVEY OF ACCOUNTING SYSTEM IN COMMUNITY BANKING

BACKGROUND OF THE STUDY
From the smallest receipts and payments of a small club to the published accounts of huge public enterprises, accountancy encompasses the installation of bookkeeping and accounting systems, the writing up of accounts, and the creati...

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10. A SURVEY OF FUEL HIKE AND ITS IMPLICATIONS ON FOOD PRODUCTION AND SUPPLY IN NIGERIA

BACKGROUND OF THE STUDY

A historical examination of the Nigerian economy and its expansion reveals farming as the primary economic sector and the source of foreign exchange. Agriculture accounted for more than 80% of export profits and salaries in the 1...

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11. A SURVEY OF THE INCREASE AND USAGE OF CRYPTOCURRENCIES IN AFRICA

Background of the study

Throughout history, people have exchanged products and services via a number of techniques and channels. Many of these methods and materials, such as metal coins or paper money, are typically physical.

Without a questio...

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12. AN ASSESSMENT OF ACCOUNTING INFORMATION AND ITS ROLE IN THE MANAGEMENT OF ORGANISATION

BACKGROUND OF THE STUDY

In order to make economic decisions, all corporate organizations require information. Information, according to SINHA (2002), is an integrating force that combines organizational resources into a cohesive whole, directed toward...

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13. AN ASSESSMENT OF ACCOUNTING INFORMATION SYSTEM AND THE GROWTH OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

Background of the study

Accounting is critical to the success or failure of modern commercial organizations. (Amidu, John, & Joshua. 2011). Systems are responsible for recording, analyzing, monitoring, and assessing the financial health of corporate...

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14. AN ASSESSMENT OF COVID-19 AND ITS IMPACT IN THE MANUFACTURING SECTOR IN NIGERIA

BACKGROUND OF THE STUDY

Manufacturing has long played an important part in emerging countries' economic progress. The manufacturing industry is concerned with the design, processing, and preparation of goods made from commodities and raw materials....

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15. AN ASSESSMENT OF ADAPTIVE EQUIPMENT TECHNOLOGY FOR SUPPORTING HANDICAPPED PERSONS IN THE LIBRARY ENVIRONMENT

Background of the Study

Articles 19 and 21 of the Universal Declaration of Human Rights (UDHR) of December 10, 1948, state that the availability and use of information are essential human rights problems. In this information age, it is more important th...

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16. AN ASSESSMENT OF FINANCIAL STATEMENT AND ITS USEFULNESS IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION

Background Of Study

A farmer who planted corps expects results, just as a student who waits for an exam does. The same may be said for an investor. The farmer may be informed of the outcome in the form of a bountiful crop. A pupil would normally be satisfied with a resu...

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18. AN ASSESSMENT OF ISSUES, PROBLEMS AND PROSPECTS OF ACCOUNTING IN THE NIGERIA PUBLIC SECTOR

BACKGROUND OF THE STUDY

Accounting is sometimes referred to be the "language of business," with the accounting profession serving as the "backbone" of any corporation. This is because accounting, in addition to its other responsibili...

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19. AN ASSESSMENT OF LABOR OUTPUT DETERMINATION ON WINDOWS AND DOORS FIXING

BACKGROUND OF THE STUDY

The construction industry's productivity is extremely important to its efficiency. According to...

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20. AN ASSESSMENT OF THE EFFECTIVENESS OF STANDARD COSTING AS A CONTROL TOOL FOR PERFORMANCE EVALUATION IN MANUFACTURING COMPANIES

BACKGROUD OF THE STUDY

Knowing that a standard is a pre-determined foundation or benchmark against which actual performance results are measured. A standard cost is a predefined or established cost, objective, or goal that the management of a business o...

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21. AN EVALUATION OF ACCOUNTING AND ITS PROBLEMS IN SMALL AND MEDIUM SIZE INDUSTRIES

BACKGROUND OF THE STUDY

The interdependence of businesses is a core element of modern economic life. No contemporary firm is self-contained. There is no question that small and medium-sized businesses are the true foundation of a country's economy....

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22. AN EVALUATION OF AUDITING AND ITS IMPORTANCE IN THE AUTHENTICATION OF FINANCIAL STATEMENT OF BUSINESS ORGANISATION IN NIGERIA

BACKGROUND OF STUDY

The notion of auditing data dates back to ancient times, with the oldest signs of its existence discovered among major landowners of the Middle Ages in Italy and Egypt.

However, according to afounka (1993), statutory auditi...

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23. AN EVALUATION OF COST OVERRUN AND ITS CAUSES IN CONSTRUCTION INDUSTRIES IN DEVELOPING NATIONS

Background of the study

Cost overrun is a global phenomena in the construction business, when projects are rarely completed within the projected cost. In a global assessment on construction project performance, cost overrun was recognized as the biggest...

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24. AN EVALUATION OF INSTRUCTIONAL MATERIALS AND ITS AVAILABILITY AND USAGE IN THE TEACHING AND LEARNING OF FINANCIAL ACCOUNTING IN SENIOR SECONDARY SCHOOLS

BACKGROUND OF THE STUDY

Financial Accounting is based on principles that may be shown using basic teaching tools. In any educational engagement intended to create learning, the use of instructional materials is required. There should be no excuse or rea...

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25. AN EXAMINATION OF ACCOUNTING SYSTEM OF SMALL SCALE BUSINESS ORGANISATION

BACKGROUND OF THE STUDY

In comparison, the majority of Small Scale Businesses (SSBs) are registered as sole proprietorships, which makes the registration process much simpler and easier than other types of company registration. Small businesses now outn...

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26. AN EXAMINATION OF MOSQUITOES' OPEN LARVAL HABITATS

Background of the study

Mosquitoes are extremely important to man's health and economic progress. Both human and animal illnesses are transmitted and spread by them (Gouge, 2012). Mosquitoes are the most significant arthropods for public health and...

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27. AN INVESTIGATION OF GOVERNMENT ACCOUNTING INFORMATION SYSTEM TOWARD FRAUD PREVENTION AND CONTROL IN NIGERIA

Background of the study

According to Amidu, John, and Joshua (2011), accounting is important to the success or failure of modern business organizations. Systems are in responsible of recording, analyzing, monitoring, and assessing commercial companies&#...

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28. AN INVESTIGATION OF LOCAL GOVERNMENT FINANCES AND ACCOUNTING SYSTEM

BACKGROUND TO THE STUDY

The local government is the third level of governance. State governments have significant control over local government councils, however the constitution now recognizes the activities of local government councils independently (Oshinsami, 2009).

Both p...

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29. FINANCIAL RECORD KEEPING AND CHALLENGES IN MICRO FINANCE BANKS

BACKGROUND TO THE STUDY

Micro-finance is the supply of loans, savings, and other basic financial services to the poor. People living in poverty, like everyone else, need a diverse range of financial instruments to run their business, build assets, stabi...

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30. AN INVESTIGATION OF THE NATURE AND SIGNIFICANCE OF MANAGEMENT ACCOUNTING

BACKGROUND OF THE STUDY

The production of information for insiders such as firm managers is known as management accounting (Anyanwu, 2010). Managers utilize this data to track their progress toward their objectives and identify any possible issues ahea...

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31. AN INVESTIGATION OF VALUE-ADDED TAX AND ITS EFFECTS ON THE SUSTAINABILITY AND PROFITABILITY OF SME'S IN NIGERIA

Background of the Study

For a long time, small and medium-sized businesses have been seen as a source of financial development and improvement. As a result of this growing recognition, the World Bank Group has made small and medium-sized firms (SMEs) a...

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32. ASSESSMENT OF EFFICIENT INVENTORY MANAGEMENT ON THE PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

Background to the study

The material or inventory management function is one of the most relevant roles in most businesses in terms of its importance and integration into the broader organizational architecture. Despite growing recognition of the import...

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33. ECONOMICS TEACHERS PERCEPTION ON THE INFLUENCE OF EDUCATION ON ECONOMIC DEVELOPMENT IN NIGERIA

Background of the study

Human capital is a key factor of economic success. As a component of human capital, education improves socioeconomic indices. Endogenous growth theory has highlighted the importance of the relationship between education and econo...

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34. EVALUATION OF THE ADAPTATION STRATEGIES TO CLIMATE VARIABILITY AMONG ARABLE CROP FARMERS

Background of the Study

Agriculture is one of Nigeria's most significant economic sectors, accounting for over 42 percent of the country's GDP and more than 70 percent of non-oil exports. It meets more than 80% of the country's food requirements. Approximate...

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35. SMALL SCALE BUSINESSES AND THEIR ROLE IN THE PROVISION OF EMPLOYMENT TO THE LABOR FORCE

Background of the Study

Small-scale businesses are an important part of Uganda's economic sector, and they helped the country get through difficult periods when all of the economy's sectors were in disarray (Brown, 2000). Uganda...

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36. THE CAPITAL MARKET AND ITS IMPACT ON THE NIGERIAN ECONOMY, WITH SPECIAL EMPHASIS ON THE NIGERIAN STOCK EXCHANGE

BACKGROUND OF THE STUDY

A formal and active capital market exists in Nigeria. Prior to 1961, practically all formal savings and deposits flowed through t...

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37. APPRAISAL OF METHOD OF TEACHING BUSINESS STUDIES IN SECONDARY SCHOOL

BACKGROUND OF THE STUDY

Business Education programs are part of the total educational program in Nigeria. Co-ordinated efforts on the part of business educations, school administration and guidance counsellors have brought the necessary changes. Hi...

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38. CHALLENGES OF TAX ADMINISTRATION

Background to the Study
The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). Accordin...

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39. KNOWLEDGE ON CAUSE AND PREVENTION OF ANAEMIA AMONG PREGNANT WOMEN ATTENDING ANTENATAL CLINIC

Background of the study

Anaemia describes a situation in which there is a reduction of haemoglobin concentration in the blood of pregnant women to a level below 11g/dl. Anaemia is one of the most common nutritional defi...

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40. THE BENEFIT OF E-NAIRA TO UNBANKED NIGERIANS

Background of the study

Many millions, if not billion of people will be able to use a range of convenient, accessible, and dependable financial instruments for the first time in the not-too-distant future, regardless of their proximity to tradition...

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41. THE EFFICACY OF HEALTH INFORMATION MANAGEMENT SYSTEM FOR RECORD MANAGEMENT IN NATIONAL HOSPITAL ABUJA

BACKGROUND OF THE STUDY

Nowadays, the widespread use of Information and Communication Technologies (ICT) has permeated almost all aspects of life including the healthcare sector. HIS was introduced to fully utilize especially the Internet in providing b...

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42. THE ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION-MAKING

BACKGROUND OF STUDY

The owner of a business naturally wishes to run his business as efficiently as possible. One of...

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43. QUALITATIVE ANALYSIS OF FACTORS INFLUENCING AUDITOR INDEPENDENCE IN NIGERIA

Background to the study

Auditor independence refers to the ability of the external auditor to act with integrity and impartiality during his/her auditing functions. According to the Indonesian Accounting Association (2010), auditor independence is an ex...

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44. RESOURCES GENERATION AND MANAGEMENT IN PUBLIC INSTITUTIONS IN NIGERIA: A CASE STUDY OF THE MINISTRY FOR LOCAL GOVERNMENT AND CHIEFTAINCY AFFAIRS, KOGI STATE

Background of the Study

The local government system is a system of government established as a third tier of government after&nb...

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45. SOCIO-ECONOMIC IMPACT OF CRISIS AND MILITANCY ON TOURISM DESTINATION IN SOUTH-WEST NIGERIA

BACKGROUND OF THE STUDY

Tourism in recent times has developed significantly to become one of most rapidly growing industries in the world. According W.T.O (2002), ‘global economy is presently driven by three major industries and these are tec...

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46. THE ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION-MAKING

BACKGROUND OF STUDY

The owner of a business naturally wishes to run his business as efficiently as possible (Emma, 2010). One of the pur...

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47. CHALLENGES OF TAX ADMINISTRATION

The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). According to Acti, & Abigail (2014).  tax can be defined as...

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48. THE CHALLENGES OF MODERN AUTOMATION ON THE JOB PERFORMANCE OF SECRETARIES IN FINANCIAL INSTITUTIONS

 Background of the study

Work was the major activities of man before the industrial revolution, that was the period marked with mechanization of work, presently computer is representing mechanization thereby turning the work into automation. The 21st century has wi...

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49. THE EFFICACY OF HEALTH INFORMATION MANAGEMENT SYSTEM FOR RECORD MANAGEMENT IN NATIONAL HOSPITAL ABUJA

BACKGROUND OF THE STUDY

Nowadays, the widespread use of Information and Communication Technologies (ICT) has permeated almost all aspects of life including the healthcare sector. HIS was introduced to fully utilize especially the Internet in providing b...

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50. THE IMPACT OF AUDIT REPORT ON INVESTMENT IN FINANCIAL INSTITUTION

BACKGROUND  OF THE  STUDY

Most business established nowadays, are not managed by the owners (shareholders), but by the others appointed by the owners. This practice is known as “stewardship”. Also,...

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