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1. 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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2. IMPACT OF PRICING AND MARKETING OF BEVERAGE

BACKGROUND OF THE STUDY

Decision about prices of a company’s product and services are among the most important activities the business organization undertaken infact few decision that these organization make arouse as much interest as those concerning prices. The...

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3. THE IMPACT OF INSTRUCTIONAL RESOURCES ON PUPILS ACADEMIC PERFORMANCES OF PRIMARY SCHOOLS

BACKGROUND OF THE STUDY

Education, according to Qureshi, (2001) consists of two components. He classified these two components. He classified these two components into inputs and outputs. According to him, inputs consist of human and materials reso...

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4. FACTORS INFLUENCING ENROLLMENT OF FEMALE STUDENTS IN SCIENCE ORIENTED COURSES IN NIGERIA HIGHER INSTITUTIONS

Background of the Study

The composition of female studies has been growing all over the world. The trend seems to indicate that female students prefer some courses over others. Female students who enroll in postgraduate courses do so for a number of rea...

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5. UNEMPLOYMENT AND ITS IMPACT ON CRIMINAL ACTIVITIES

Background of the Study

Crime is one major problem, and a burning issue in which every society particularly a developing one is faced with. Nigeria as a developing country faces her own share of social, political, economic and cultural problems at diffe...

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6. ETHICAL HACKING AND CYBER SECURITY IN NIGERIAN TELECOMMUNICATION INDUSTRY: ISSUES AND SOLUTIONS

EXCERPT FROM THE STUDY

According to Reuter’s media briefs from Cameroon [16], British prime minister, cyber-crime costs the British economy some 27 billion pounds a year. On the other hand, the Economic and Financial Crimes Commission Report ranks Nigeria as third...

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7. ECONOMIC AND FINANCIAL CRIMES COMMISSION (EFCC) AND THE FIGHT AGAINST CORRUPTION IN NIGERIA: AN ASSESSMENT

BACKGROUND OF THE STUDY

Close to a decade after the inauguration of the Economic and Financial Crimes Commission (EFCC), the war against corruption in Nigeria continues to rage with the anti-graft body clearly not having the upper hand. The bulk of the...

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8. FINANCIAL PLANNING AND CONTROL IN MEDIA OUTFIT

Background to the Study

The attainment of corporate objectives is a function of the prudent use of committed economic resources.  Towards this, many industries adopt various strategies being which financial planning and control in this regards empirical evidences...

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9. DESIGN AND IMPLEMENTATION OF ELECTRONIC TUTORS FOR STUDENTS IN HIGHER INSTITUTIONS IN NIGERIA

​​​​​​Objectives of the Study

The main aim of this report is to design and implement an electronic tutoring system for higher institutions in Nigeria that allows interaction between instructors and students. To achieve the stated aim, the following specific objectives w...

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10. A SURVEY ON EFFECTIVE MANAGEMENT OF HUMAN RESOURCES AND ITS EFFECT IN RESOLVING UNEMPLOYMENT PROBLEMS IN NIGERIA

BACKGROUND AND NEED FOR THE STUDY

An organization makes use of a wide variety of resources, including monetary, natural, and human resources. Human resources continue to be the most crucial aspect of every business, and this is due to the fact that with...

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11. AN ASSESSMENT ON THE CONSCIOUSNESS AND PRACTICE OF GREEN CONSTRUCTION

Background to study

Buildings that are environmentally friendly or sustainable are the way of the future and will become increasingly widespread in Nigeria over the course of the next several decades. The Nigerian construction sector is moving in the di...

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12. DEVELOPMENT OF A MODIFIED TOKEN BASED CONGESTION CONTROL SCHEME WITH ADAPTIVE FORWARDING FOR OPPORTUNISTIC NETWORK

ABSTRACT

This research presents the development of a modified token-based congestion control scheme with adaptive forwarding mechanism (mTBCC) algorithm for addressing congestion problems in opportunistic networks (OppNets). The algorithm addresses the limitations associated with the st...

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13. DEVELOPMENT OF A PRIVACY AIDED TRUST ROUTING ALGORITHM BASED ON SOCIAL SIMILARITY IN OPPORTUNISTIC NETWORK

ABSTRACT

This research work presents the development of a privacy aided trust routing model using social similarity in an Opportunistic Network (OppNet). OppNet is a delay tolerant network where link is highly unpredictable. It is an ideal solution in situations where the deployment of...

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14. ANTIBIOTICS SUSCEPTIBILITY STUDIES OF SOME BACTERIAL ISOLATES FROM PACKAGED MILK MARKETED IN NIGERIA

ABSTRACT

Milk contamination with antibiotic resistant bacteria can be a major threat to public health, as the antibiotic resistant determinants can be transferred to other pathogenic bacteria potentially compromising the treatment of severe bacterial infections. This study was conducted...

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15. AN APPRAISAL OF THE CONCEPT AND PRACTICE OF EXTRADITION UNDER INTERNATIONAL LAW

ABSTRACT

Customary international law and treaties have evolved over the centuries by the willing and active commitments of nations to subdue criminals tendencies by punishing fugitive offenders who attempt to escape from justice by seeking refuge in another nations. Extradition has been...

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16. COMPROMISING RANDOM LINEAR NETWORK CODING AS A CIPHER

ABSTRACT

Due to its potential improvement on network throughput, network coding has attracted considerable research interests. Random Linear Network Coding (RLNC), as a branch of research on network coding, is proposed as a cipher to protect the confidentiality of packets possibly on th...

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17. MODEL-BASED USER INTERFACE DESIGN

INTRODUCTION 

Considering the wide variety of devices currently available, designers face numerous challenges in developing intuitive interfaces. The number of devices tends to increase on a day-to-day basis. Due to the most recent advancements in technology industry devices such a...

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18. PRISON MANAGEMENT SYSTEM

ABSTRACT

 

Prison data Management in Nigeria has been a dismissed region with the manual system still set up. Inmates' records are physically made and refreshed utilizing documents and registers. This strategy for information management for the most part prompts human...

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19. ASSESSMENT OF THE CAUSES OF DEVIATION FROM ISLAMIC PRACTICES AMONG THE CONTEMPORARY MUSLIMS OF THE NORTH-WEST NIGERIA

ABSTRACT

This research entitled: ―Assessment of the causes of deviation from Islamic practices among the contemporary Muslims of the North-West Nigeria was motivated by the proliferation of uncompromising groups among Muslims, each with its peculiar forms of deviation. It is an attempt...

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20. DEVELOPMENT OF A MODEL FOR SUSTAINABLE ENERGY CONSUMPTION OF HEATING VENTILLATION AIR CONDITIONNG INSTALLATIONS OF HOTELS IN OWERRI, IMO STATE NIGERIA

Statement of the Problem

Decreasing the energy consumption or reducing the energy wastages of Heating Ventilation and Air Conditioning (HVAC) systems is becoming increasingly important due to rising cost of fossil fuels and environmental concerns. Therefore, finding novel ways to reduce...

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21. INDEPENDENT CORRUPT PRACTICES AND OTHER RELATED OFFENCES COMMISSION’S ANTI-CORRUPTION CAMPAIGNS AND GOOD GOVERNANCE DISPOSITIONS AMONG FEMALE CIVIL SERVANTS IN OYO STATE, NIGERIA

ABSTRACT

Corrupt practices among Female Civil Servants (FCS) seem to be increasing despite the establishment of Anti-Corruption and Transparency Units (ACTUs) by the Independent Corrupt Practices and other related offences Commission (ICPC).The practice is compromising Good Governance D...

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22. EXPLORING THE APPLICATION OF NUMBER THEORY IN CRYPTOGRAPHY

Background of the study

Cryptography has a long and intricate history that intertwines with the development of number theory. From the ancient ciphers of Julius Caesar to the complex algorithms used in modern-day encryption, the evolution of cryptograph...

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23. The Use of Artificial Intelligence as a Virtual Tutor for Enhancing E-learning Outcomes: A Case Study of the National Open University, Bauchi State

1.1 Background of the Study

In recent years, the rapid development of Artificial Intelligence (AI) has revolutionized multiple sectors, and education is no exception. AI's potential to serve as a virtual tutor in e-learning environments presents a groundbreaking opportunity to addre...

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24. The Role of Artificial Intelligence in Detecting and Mitigating Cyber Threats in Nigeria: A Case Study of Kaduna ICT Hub

1.1 Background of the Study

In an increasingly digital world, cyber threats pose significant risks to the security and stability of information systems, particularly in developing countries like Nigeria. The rise of cybercrime, data breaches, and online fraud has become a pressing conce...

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25. The impact of Cost Control Techniques in SMEs in Takum Local Government Area

Background of the Study

Small and Medium Enterprises (SMEs) serve as the backbone of many economies worldwide, providing employment opportunities, stimulating innovation, and contributing significantly to national GDP. In Nigeria, SMEs are critical in reducing poverty a...

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26. The Challenges of Cost Control in SMEs in Keffi Local Government Area

Background of the Study

Small and Medium Enterprises (SMEs) are vital to economic development, serving as a source of employment and innovation. However, SMEs in Keffi Local Government Area face significant challenges in controlling costs, which often result in reduced...

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27. IFRS Compliance and Its Effect on Environmental Cost Disclosure in Nigeria

Background of the Study

Environmental issues are increasingly at the forefront of global economic and social policies. As businesses strive to manage their environmental impact, transparent reporting of environmental costs becomes crucial. International...

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28. The Role of Environmental Journalism in Addressing Deforestation in Wukari LGA, Taraba State

Chapter One: Introduction

1.1 Background of the Study
Environmental journalism serves as a critical platform for raising awareness and advocating for the protection of natural resources. In Wukar...

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29. The Role of Development Journalism in Promoting Sustainable Agriculture in Ningi LGA, Bauchi State

Chapter One: Introduction

1.1 Background of the Study
Agriculture is a cornerstone of Nigeria’s economy, particularly in rural areas like Ningi LGA, Bauchi State. Development journalism, wh...

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30. The Effectiveness of Public Relations on the Fight Against Desertification: A Study of Damaturu LGA, Yobe State

Chapter One: Introduction

1.1 Background of the Study
Desertification is a major environmental challenge affecting many parts of northern Nigeria, including Damaturu LGA, Yobe State. It leads to...

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31. Analyzing the Role of Aerial Photography in Urban Planning in Makurdi Local Government Area, Benue State

Chapter One: Introduction

1.1 Background of the Study

Aerial photography has become an indispensable tool in urban planning, offering detailed and comprehensive views of landscapes and urban environments. In Makurdi Local Government Area, Benue State, aerial photography is use...

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32. An Evaluation of Financial Reporting in Microfinance Institutions in Nguru LGA

Background of the Study

Microfinance institutions (MFIs) in Nguru LGA provide essential financial services to low-income individuals and small-scale businesses that do not have access to traditional banking services. Effective financial reporting is critical for MFIs to ensure transpare...

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33. The Influence of Media Ownership on News Content in Maiduguri Metropolitan LGA, Borno State

Background of the Study
Media ownership plays a critical role in shaping news content, influencing editorial policies, and determining the framing of issues. In Maiduguri Metropolitan Local Government Area (LGA), Borno State, the dynamics of media ownership significantly a...

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34. Impact of Activity-Based Costing on Manufacturing Firms Across Northern Nigeria

Background of the Study

Manufacturing firms in Northern Nigeria face rising competition and cost pressures. In response, many are adopting more sophisticated cost management techniques, such as Activity-Based Costing (ABC), to allocate...

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35. Activity-Based Costing as a Tool for Cost Management in Daura Local Government Area

Chapter One: Introduction

Background of the Study

Effective cost management is crucial for businesses aiming to optimize profitability and maintain competitiveness in dynamic economic environments. Activity-Based Costing (ABC) has emerged as a powerful tool for achieving cost...

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36. Cost Accounting and Financial Sustainability in Healthcare Delivery in Jere Local Government Area

Chapter One: Introduction

Background of the Study

The healthcare sector plays a crucial role in promoting public health and well-being, especially in regions affected by limited resources and growing population demands. Cost accounting in healthcare allows for effective financ...

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37. An Examination of the Impact of Economic Uncertainty on SME Accounting Practices in Nigeria: A Case Study of SMEs in Enugu State

Background of the Study
Economic uncertainty is a significant factor influencing business operations, particularly in developing economies like Nigeria. For small and medium-sized enterprises (SMEs) in Enugu State, periods of economic instability, characterized by fluctuat...

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38. The Impact of Photography on Rural Tourism Development in Biu Local Government Area, Borno State

Chapter One: Introduction

1.1 Background of the Study

Photography plays a crucial role in the promotion and development of tourism, particularly in rural areas where unique...

39. An Examination of Debt Servicing Practices and Their Alignment with Government Accounting Principles in Nigeria: A Study of Ogun State

Background of the Study

Debt servicing, which involves the repayment of principal and interest on borrowed funds, is a critical aspect of public financial management. In Nigeria, rising debt levels have led to increased debt servicing obligations, which...

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40. The Impact of Cognitive Biases on Forensic Accounting Judgments in Nigeria: A Study of Fraud Investigations

Background of the Study

Cognitive biases are systematic patterns of deviation from rational judgment or objective standards, which affect decision-making processes. In forensic accounting, cognitive biases can significantly influence the judgments of accountants during...

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41. The Effectiveness of Advertising in Encouraging Waste Management Practices in Lafia East LGA, Nasarawa State

Chapter One: Introduction

1.1 Background of the Study

Waste management is a growing concern in many parts of Nigeria, including Lafia East LGA in Nasarawa State, where improper waste disposal and environmental pollution are common issues. Advertising has been recognized as an...

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42. An Examination of Capacity-Building Initiatives for SME Owners in Nigeria: A Study of SMEs in Delta State

Background of the Study
Capacity-building initiatives are essential for empowering SME owners with the skills needed to navigate an increasingly competitive business environment. In Delta State, SMEs play a critical role in economic development, yet they struggle with chal...

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43. The Impact of Cost Control Strategies on SME Profitability in Nigeria: A Study of SMEs in Oyo State

Background of the Study
Cost control strategies are essential for enhancing profitability in SMEs, particularly in regions like Oyo State, where economic volatility and operational inefficiencies challenge business sustainability. Effective cost control allows SMEs to mini...

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44. The Impact of Tax Planning on Corporate Financial Performance: A Study of Nestlé Nigeria Plc

Background of the Study

Tax planning is a critical aspect of corporate strategy that involves the organization’s efforts to minimize its tax liabilities through legal means, such as deductions, credits, exemptions, and the strategic timing of tran...

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45. The Impact of Environmental Auditing on Compliance in Nigerian Oil Companies: A Case Study of Shell Nigeria

Background of the Study

Environmental auditing is a systematic, documented, and objective process aimed at evaluating an organization's environmental performance and compliance with regulatory requirements. In the oil and gas sector, environmental a...

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46. An Examination of the Impact of Auditor Rotation on Audit Quality: A Case Study of Nigerian Public Companies

Background of the Study

Audit quality remains a crucial aspect of financial reporting, corporate governance, and organizational transparency. One practice designed to improve audit quality is auditor rotation, which involves changing the external audito...

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47. The Role of Sustainability Audits in the Energy Sector: A Case Study of Renewable Energy Firms in Nigeria

Background of the Study
The energy sector plays a pivotal role in global economic development but is also a major contributor to environmental degradation. The shift toward renewable energy sources, driven by climate change concerns, has necessitated the adoption of sustai...

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48. An examination of cost reduction strategies in the Nigerian hospitality industry: A case study of Transcorp Hilton Abuja

Background of the Study
The hospitality industry is a critical sector in Nigeria’s economy, contributing to employment and tourism. However, businesses in this sector face rising operational costs due to inflation, energy prices, and supply chain disruptions. Effecti...

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49. The impact of balanced scorecard implementation on performance evaluation in Nigerian banks: A case study of Access Bank Plc

Background of the Study

Performance evaluation is essential for any organization to assess its operational effectiveness and align its objectives with strategic goals. In the banking sector, performance evaluation goes beyond financial metrics, incorporating customer sa...

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50. An Evaluation of Environmental Cost Management in Nigerian Oil Companies: A Study of Chevron Nigeria

Background of the Study

Environmental cost management has gained prominence in the oil and gas industry, given its significant environmental footprint. In Nigeria, where oil exploration contributes substantially to the economy, companies like Chevron Ni...

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