SKIREC Publication- UGC Approved Journals

The pressure to spend unnecessarily is very high amongst students due to peer pressure, high brand
awareness, poor money management skills, etc. During college years, the urge to spend is unlimited while the
resources are limited. Unfortunately social status and peer pressure prevent many of these students from
admitting that. In such situations many resort to ‘borrowing

The growing awareness of the financial sector has increased the participation in options markets by individuals. This has led to a number of ways a trader can strategize their investment in the market. The study shows calculations to understand which strategy is most profitable for the selected options; the options chosen are from the banking sector.

This paper aims to study the impact of demonetisation and the tax collected by the government. The announcements of demonetisation created disruption throughout the economy. This study aims to analyze if there is variation in tax collected by the government

The economy acquires its resources and funding from tax. Like every human being require money to live a basic life and to fulfill their unlimited need likewise government also needs funds to make expenditure relating to various sectors like infrastructure, education, defense, social security, welfare, housing, transportation, health, environment etc.

Principles of accounting are the basis for standard practices for financial reporting in today's economy circle. The need for the harmonized accounting system for financial information has become imperative for business visibility. The tendency is that Investors believe that the lack of harmonized presentation for financial statement affects the free flow of world capital for investors. This paper analyzed the benefits of accounting system harmonization and performance of enterprises in North Kivu province of the Democratic Republic of Congo.

, http://www.euroasiapub.org (An open access scholarly, peer-reviewed, interdisciplinary, monthly, and fully refereed journals.) Abstract The study was to investigate the effect of financial management competencies on management of Nigeria money deposit banks. A study First City Monument Bank (FCMB) and United Bank of Africa (UBA) in Enugu metropolis. The specific objectives include to: examine the extent of employee financial skills on the safety of loan lending in Nigeria money deposits bank and determine the relationship between budget preparation on bank income and credit to customers in Nigeria money deposit bank. The study used the survey approach. The primary sources were a personal interview and the administration of a questionnaire to the management and staff of the First City Monument Bank (FCMB) and United Bank of Africa (UBA). A population of 219 staff was used. That gave 100 percent response rate. The validity of the instrument was tested using content analysis, and the result was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of 0.87 which was also good. Data were presented and analyzed using Sprint Likert Scale. The hypotheses were examined using f-statistics (ANOVA) tool. The findings indicated that Employee financial skills have a positive effect on the safety of loan lending in Nigeria money deposits bank to a high extent F (95, n = 219) = 115.383, P < 0.05 and there is a positive relationship between budget preparation on bank income and lending to customers in Nigeria money deposit bank F (95, n = 219) = 327.308, P < 0.05. The concluded that credit arrangement ought to be joined by alluring and fitting credit strategies and approaches that upgrade execution of credit administration and shields the managing an accounting industry from failures. The study recommended that Banks and organizations should train or employ competent hands to handle their loan lending in Nigeria money deposits bank for efficiency and reliability and Bank Budget preparation is essential to enable the bank rate their level liquidity and credit to customers in Nigeria money deposit bank.

The study was to investigate the effect of E-banking on the economic growth of Nigeria. A study of Union Bank plc in Enugu metropolis. The specific objectives include to: examine the effect of automated employee services on the rate of unemployment in Nigeria and determine the extent of internet managing of banks control on the gross domestic product (GDP) in Nigeria. The study used the survey approach. The primary sources were a personal interview and the administration of a questionnaire to the management and staff of the manufacturing firms. A population of 141 staff was used. 141 staff returned the questionnaire and accurately filled. That gave 100 percent response rate. The validity of the instrument was tested using content analysis, and the result was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of 0.91 which was also good. Data were presented and analyzed using Sprint Likert Scale. The hypotheses were analyzed using f-statistics (ANOVA) tool. The findings indicated that Automated employee services have a positive effect on the rate of unemployment in Nigeria F (95, n = 141) = 902.507, P < 0.05. Internet managing of banks control has positive effect on the gross domestic product (GDP) in Nigeria F(95, n = .141) =115.383, P < 0.05. The study concluded that Electronic banking solves numerous financial problems and it has hugely boosted the Nigerian economy and that of the banking industry. The study recommended that the automated employee services should be encouraged and competent technical services staff placed in-charge to reduced duplication of tasks for effective use of computer systems into daily business operations and Government should formulate policies that will guide and protect internet control of banks for efficiency and productivity in the economy.

Despite the ubiquitous infiltration of information communication technologies (ICTs) into our lives, research on the use of the social media as alternate and dependable news sources is at a nascent stage. Today, Communication is witnessing a paradigm shift from conventionalism to modern social media, which includes varying social media platforms. The Tech-Determinist Theory has pointed, in the contemporary society, to a situation where mass media audiences are changing the outlets where they search for the news. This research adopted the survey methodological approach, with a study population of 3,682 comprising all the people in the contact of the researchers across the various social media platforms which include: Badoo, Whatsapp, Facebook, Twitter, and Blackberry Messenger (BBM). A sample size of 348 was determined for the study using the Australian National Statistical Service online sampling calculator. Evidence from research data shows that besides being used for meeting their information needs, social media have been adjudged by the users as dependable news sources. Also, research finding shows that the more frequently a social medium is used, the higher perceived dependability of such medium as a news source. In consonance with the technological determinism theory, the advancement of media technology determines the media used in communication by the people. This, the researchers conclude, is responsible for the modern social media channels being used for news dissemination and reception. To effectively mainstream the social media as news sources, there is the need to train special corps of reporters to take over the business of news dissemination on the social media platforms. This is to guard against quacks from abusing the social media with deliberate dissemination of falsehood.

Vesico Vaginal Fistula is an abnormal communication between the urinary bladder and the vagina that result into constant involuntary discharge of urine into the vagina. This research work evaluates the influence of media campaigns on Vesico Vaginal Fistula prevention and control in North West Nigeria. In executing this study the researchers used explanatory mixed research method. Australian National Statistical Services (NSS) online calculator was used to draw a manageable sample size of 428 from the entire population of North Western Nigeria (35, 786, 944). Three measuring instruments: questionnaire, interview and observation were used to generate both qualitative and quantitative data. Five research questions were raised and findings revealed that respondents are exposed to VVF campaigns in the region. However, the level of exposure is said to be relatively high. It was equally found out that the knowledge level of the people of North West Nigeria on VVF is high. From the study it was also discovered that radio and seminar/workshop forms the major sources of information to the people. The challenges associated with the use of the media in campaigns against VVF were as well discovered to include: language, frequency of the awareness campaigns and boring awareness programmes. The level of the influence of the campaigns on VVF prevention and control is said to be moderately high. Based on the findings the study recommends that the campaigns planners should ensure they use local languages during the campaigns, skilled counselors should be used during the seminars, the awareness campaign should inform the people on the consequences of underage marriage.

The study evaluated the impacts of social media on modern journalism and discovered that social media is emerging as a powerful phenomenon across Nigeria as showcased by popular citizen journalism websites. The Sahara Reporters, one of such websites, is noted for its timely reports on issues and events as evidenced in a study conducted by Dare (2011, p.44) where 86 of the 120 respondents surveyed cited the Sahara reporters as a source of breaking news. By its interactivity and ability to deliver news in split seconds, social media have posed a serious challenge to the modern journalism in Nigeria. In congruency with the Democratic Participant Media Theory and the Public Sphere model, the researcher came to the reasoned conclusion that in this modern age, the social media have emerged as alternative news sources, since audiences now depend on them largely in meeting their information needs. In as much as social media in Nigeria has broadened people's access to a variety of news, this study suggests that a proper synergy between the modern journalism and social media is recommended to ascertain the best way(s) forward, for effective and efficient journalism practices in the country which will suit the modern age. The need therefore to sensitize Nigerian citizen journalists on proper use of this emerging brand of journalism is obvious. Among other things, it was recommended that operators of social media should endeavour to observe the core ethics of conventional journalism, that is, accuracy and objectivity in their news dissemination responsibilities.

The study was to investigate the relationship between organizational pay and employee retention in a manufacturing firm in SouthEast. The specific objectives included to: assess the relationship between employee salary and employee turnover in a manufacturing firm in South East, Nigeria and determine the extent of the relationship between organizational retirement plan and employee retention. The study used the survey approach. The primary sources were a personal interview and the administration of a questionnaire to the management and staff of the studied firms. A population of 283 staff was sampled and used. The validity of the instrument was tested using content analysis, and the result was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of 0.84 which was also good. The data were analyzed using regression analysis. The result showed that there is significant positive relationship between employee salary and employee turnover in manufacturing firm in South East, Nigeria f(n = 283)= 432.197, P<0.05 and there is a significant positive relationship between organizational retirement plan and employee retention to a great extent f(n = 283)= 272.028, P<0.05. The study concluded that employee salary and retirement plan has a positive relationship with the employee retention and if mechanisms for distributing organizational profits are perceived to be equitable, more employees are likely to benefit and consequently experience job satisfaction, organizational commitment, and trust in management. The study recommended that Organizations should aim at addressing the various needs of employees especially the issue of salary to enhance their job satisfaction and reduce the substantial costs involved in hiring and training new staff.

The study was to evaluate customer service on organizational profitability in Zenith Bank plc. The specific objectives include to: determine the relationship between keeping service promises and providing courteous through value added. Ascertain the relationship between effective communication to clients and product sales of the bank. The study used the survey approach. The primary sources were personal interview and the administration of questionnaire to the management and staff of the Zenith Bank plc in Enugu metropolis. A population of 204 staff was sampled. The validity of the instrument was tested using content analysis and the result was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of 0.88 which was also good. Data was presented using tables and percentages. The hypotheses were analyzed using F-statistic (ANOVA).The findings include: there is positive effect relationship between keeping service promises and providing courteous through value added in the bank F(95, n = 204) = 19044.870, p < 0.05;there is positive effect relationship between effective communication to clients and product sales of the bank F(95, n = 204) = 20340.022, p < 0.05. The study concludes that keeping service promises and effective communication to clients increases profitability in the Zenith bank plc and bank industries. The study recommended that there is need to need to constantly carry out research on the taste of customers in order to develop corresponding products to suit these tastes. This comes against the backdrop of the intense competition for customers by many of the financial institutions.

The study was evaluating the relationship between gender and level of production in money deposit banks in Nigeria. Specifically, it aims to: examine the relationship between genders and the output in money deposit bank and determine the extent of relationship between gender and employee skills in money deposit bank. The area of study comprised of six selected banks in Enugu metropolis which include First Bank, Zenith Bank, Ecobank, UBA, Heritage Bank, and Union. The survey approach was adopted for the study. The administration of the questionnaire was given to the staff of the banks. A population of 219 was used. The validity of the instrument was tested using content analysis, and the findings were good. Data were presented and analyzed by tables and percentages using the Likert Scale. The hypotheses were analyzed using f-statistics (ANOVA) tool. The findings included that there is a significant positive relationship between genders and the output in money deposit bank F (95, n = 219) =6857.436, p < 0.05, and there is a significant positive relationship between gender and employee skills in money deposit bank to a great extent. F (95, n = 219) = 20258.794, p < 0.05. The study concluded that gender has a significant effect on the output, and employee skills in money deposit bank. The study recommended that the issue of profitability is a serious subject that a bank has to face continuously; therefore, the bank should improve their output only if male and female should be given the same remunerations in their position, to increase the rate of effectiveness and output in the banking sector.

, http://www.euroasiapub.org (An open access scholarly, peer-reviewed, interdisciplinary, monthly, and fully refereed journal.) Abstract This study examined financial leverage and profitability of quoted food and beverage firms in Nigeria. It is aimed at studying the relationship between measures of financial leverage and profitability. Time series data were sourced from the financial statements of the selected food and beverage firms and were subjected to rigorous statistical analysis such as the Augmented Dickey Fuller test, co-integration test, granger causality test and vector error correction models. They were used to examine the dynamic relationship that exists between the dependent and the independent variables. The level series result in model one found that total liability ratio relates negatively with return on equity (ROE) and return on assets (ROA) which were used as the dependent variables in the models while long term debt, equity ratio, debt ratio and debt equity ratio relate positively with the dependent variables. Model two found that total liability ratio, long term debt ratio, debt equity ratio and debt ratio have a negative relationship while equity ratio has a positive with return on equity. The Augmented Dickey Fuller test found that the variables are stationary at first difference; the co-integration test found the presence of long run relationship while the Granger causality test found a bi-directional relationship to exist between the independent and independent variables. The study concludes and recommends that firms going for debt financing should adopt debt financing mix of debt ratio, equity ratio and total liability ratio. Of these, debt ratio should be more vigorously pursued for its profound salutary effect on the profitability of quoted food and beverage firms in Nigeria.

The study was on improving the performance of money deposit banks through corporate governance in South East, Nigeria. The specific objectives include to: Examine the extent through fulfillment of responsibilities by the board has increased on the absolute profit of money deposits banks in southeast , Nigeria, Ascertain the extent through integrity and ethical behavior has expanded on the earning per share of money deposits banks in South East, Nigeria, Determine the size through disclosure and transparency has increased on the net contribution to the economic development of the nation of money deposit banks in South East, Nigeria. The research survey design was used. The study used the administration of a questionnaire to the management and staff of the manufacturing firms. Out of a population of 2624 team, 330 staff was sampled. The sample size of 330 was chosen after applying the Freund and William's formula for the determination of adequate sample size. Out of the staff sample, 315 staff returned the questionnaire and accurately filled. That gave 96 percent response rate. The validity of the instrument was tested using content analysis, and the outcome was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of .92 which was also good. The data were analyzed using students T-test for the statistical tool. The result showed that fulfillment of responsibilities by the board has no positive effect on increasing the absolute profit of money deposits banks in South East, Nigeria, t(n = 315)= 4248.823, P<0.05; Integrity and ethical behaviour has no positive effect on increasing earnings per share of money deposits banks in South East, Nigeria, t(n = 315)= 761.285, P<0.05; and Disclosure and transparency has no positive effect on increasing net contribution to the economic development of the nation of money deposit banks in South East, Nigeria t(n = 315) = 5381.139, P<0.05. The study concluded for the vibrant, transparent and healthy banking system in the mobilization and intermediation of fund, for the growth and development of the economy requirement not be overemphasized. Worthy of note is the fact that the level of functioning of the financial sector depends on the perception and patronage of the citizens towards its services. It was recommended that Money deposits banks should increase the board composition and board diversity to enhance investor's confidence with the bank due to an increase of independence of the board.

The purpose of the study was to evaluate the effects of research and development on product quality. The specific objectives include to: ascertain the impact of quality planning on the product development of selected manufacturing firms and evaluate the effect of training on the quality assurance of manufacturing chosen firms. The population consists of 4830 personnel of selected manufacturing industries from SouthEast , Nigeria. The research used the survey approach. The primary sources used were the administration of a questionnaire to staff and distributors. The sample size of 352 was determined using Ferund and Williams's formula. 339 copies of the survey were returned and accurately filled. The validity of the instrument was tested using content analysis, and the findings were good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of 0.82 which was also good. The hypotheses were analyzed using f-statistics (ANOVA) tool. The findings indicate that Quality planning has a positive effect on product development of the manufacturing firms. Hence F(95,n =339) =3357.821, p < 0.05 and training has a positive impact on the quality assurance of the selected manufacturing firms. Thus F(95,n =339) =5353.582, p < 0.0. The study concluded that Quality planning and training is essential for manufacturing firms and therefore, put in more effort for adequate training of their employees. The study recommended that Organizations should create a budget for research and development in the annual budget for effective implementation of quality product and services and training should be made possible at various point in time to enable employees to be educated and to assist the management staff of the organization on how they could respond to today's dynamic work environment.

The study investigated the influence of field trip in teaching and learning of biology in Enugu East LGA of Enugu state, Nigeria. Three research questions guided the study. Survey design was used for the study. The sample size was one hundred (100) senior secondary school II (SS2) students. The instrument used for data collection was questionnaire made up of 15 items. The instrument was validated by three experts. The reliability coefficient of 0.79 was obtained for the instruments using crombach alpha. The findings revealed that teachers use field trip once a year and that some teachers do not use it all in teaching and learning of biology. The findings also revealed among others that field trip is an effective method of teaching since it helps students acquire useful knowledge while having fun and relaxation at the same time. The researcher recommended that extensive field trip should be organized by schools so as to expose the students to events outside the classroom.

Presently, Multi-Protocol Label Switching (MPLS) is the global data transmission technology used for delivery of voice and multimedia applications in Virtual Private Network (VPN). The main purpose of security is to protect the network assets. However, insecurity issues on the cloud of MPLS-VPN system remain the major challenges for the network designers. This paper discusses the security vulnerability on an MPLS-VPN with different enhancement techniques that have been implemented in the network in order to enhance it. Security vulnerabilities such as policy flaws, malicious software, protocol weaknesses and software / hardware vulnerabilities in MPLS-VPN need to be mitigated.

The study was to evaluate the effect of organizational structure on performance of manufacturing firms in South East Nigeria. Specifically, objectives were to: ascertain the effect of the staff training on the product quality service of the manufacturing firms in SouthEast , Nigeria and examine the effect of employee adaption and flexibility on sales turnover of the manufacturing firms in SouthEast , Nigeria. The descriptive survey design was used for the study. Out of a population of 3242 staff, 344 staff was sampled. The sample size of 344 was chosen after applying the Freund and William's formula for the determination of adequate sample size. The sample size of 344 staff returned the questionnaire and accurately filled. That gave 100 percent response rate. The validity of the instrument was tested using content analysis and the result was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of 0.89 which was also good. The hypotheses were analyzed using f-statistics (ANOVA) tool. The findings revealed that staff training has positive effect on the product quality service of the organization F(95,n=344)= 29834.109 ,P<0.05; and employment adaptation and flexibility has positive effect on sales turnover of the organization F(95,n=344)= 67563.402 ,P<0.0.5. The study concludes that the study concluded that organizational performance depends on the nature of organizational structure hence the management that focuses on the competences of staff by training will have positive effect on the product quality service of the organization and, adaptation and flexibility has positive effect on sales turnover of the organization. The study recommended that there must be training and development and there must be strategies put in place to effect training and development for any organization to move forward. In institutions or place of work, there is always training and development and adaption and flexibility should be in place to enable employees to put in their best and meet the needs of the situation or environment.

The study was in investigating the effect of customer loyalty on the profitability of A-C Drugs Company, Enugu. The specific objectives include to: Find out how Customer purchase incentive plan has increased profitability in A-C Drugs Company, Enugu and evaluate the extent Consistency discount has increased the market share in A-C Drugs Company, Enugu. The study had a population of 60 employees drawn from Random sampling method was adopted for the study, and Sample size of forty-five (45) Staffs was used. A survey design was adopted for the study. The instrument used for data collection was the questionnaire. A total of 45 copies of the questionnaire were distributed and were returned. Four hypotheses were tested using Chi-Square ( 2). The findings indicated that Customer purchase incentive plan has positive effect on the profitability in A-C Drugs Company, Enugu, hence  2 (95, n = 45); = 368.164, , P < 0.05; Consistency discount has positive effect on the market share in A-C Drugs Company, Enugu, hence  2 (95, n = 45) = 219.091, P < 0.05.; The study concluded that concluded that Customer purchase incentive plan, Consistency discount, Charge on upfront fee, Customer gift has a positive effect on the customer loyalty in A-C Drugs Company, Enugu. The study recommended that Customer purchase incentive plan should be equipped and motivated for optimum of sales and Organisations should be Consistency in a discount to enable customers to patronize the company.

The study was to evaluate the effectiveness of human resources training and development as motivation in manufacturing firms in Enugu State. The specific objectives include to: examine the effectiveness of employee health and safety as motivation in manufacturing firms in Enugu state and Find out the extent of effectiveness of promotion and welfare measures as motivation in manufacturing firms in Enugu state. The study was based on the effectiveness of human resources training and development as motivation in manufacturing firms in Enugu State. The study used the survey approach. The primary sources were a personal interview and the administration of a questionnaire to the management and staff of the manufacturing firms in Enugu State. A population of 384 staff was used for the study. The validity of the instrument was tested using content analysis, and the result was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of 0.79 which was also good. Data were presented using tables and percentages. The hypotheses were analyzed using the F-statistic (ANOVA) tool. The findings indicated that there is effectiveness of employee health and safety as a motivation in selected manufacturing firms in Enugu state is significantly high F(95,n=384)=27511.572,P<0.05 and there is effectiveness of promotion and welfare measure as a motivation in manufacturing firms in Enugu state is significantly high F(95,n=384)=27511.572, P<0.05. The study concluded that Human resources are the people who make up the workforce of an organization, business sector, or economy. Training and development strategy describes the formal, ongoing efforts that are made within organizations to promote the performance and self-fulfillment of their workers through a variety of educational methods and programs which brings insufficient motivation. Poor motivation and lack of incentives and recognition lead to poor performance likewise production of poor quality of goods and services. The study recommended that Employee health and safety should consider first for any organization to wants to move further to achieve their objectives. Worker protection makes the employee remain the job and decreases worker turnover.

The study adopted the survey research design used for investigating large populations and adopted a census of all 260 secondary school principals in Enugu State. Three research questions guided the study. The instrument from gathering data for the study was questionnaire titled " Constraints to Principals' leadership Questionnaire' (CPLQ). The instrument was face validated by three experts with a readability coefficient of 'r'-0.73, Z-test statistics was adopted in answering the research questions. The study found that inconsistent government educational policies, under funding, corruption, nepotism, undue interferences by government officials and members of the society, lack of cooperation by staff, parents and guardians and populations explosion in schools are sources of constraints to the leadership of Enugu state secondary school principals.

The present competitive environment, organizations have to ensure peak performance of their employees continuously in order to compete the market place, effectively and traditionally, this objective was attempted to achieve though employee performance appraisal which was more concerned with telling employees where they lacked in their performance. Once the employee has been selected trained and motivated, he is then appraised for his performance. Performance appraisal is the step where the management finds out how effective it has been at hiring and placing employees. If any problems are identified, steps are taken with the employed and to remedy them. The paper examines major issues related to programme design and implementation of Performance Appraisal System (PAS) and reports an empirical assessment of PAS effectiveness in two divisions of a manufacturing company. Programme implementation consisted of three stages of (1) developing mindset for open superior-subordinate evaluation based on key performance areas; (2) designing/monitoring PAS; and (3) conducting the post-appraisal effectiveness survey using appraisers and appraises. The study documented empirical evidence in favour of programme success. The post-appraisal effectiveness survey clearly pointed out acceptability of PAS design and its process and indicated greater satisfaction of managers and employees with design and implementation of the programme. Implications for practicing managers/HRD managers to design and benefit from the programme are suggested.

The focus of this research is mainly on the study of " Health related factors influencing purchase decisions in Fast Moving Consumer Durable sector ". It analyses the potential, importance and awareness of health factor in Fast Moving Consumer Durable (FMCD) sector among consumers. At present the trend is shifting and we see the onset of health line specifically in sectors like food and beverages. The brands are trying to gain competitive advantage over their competitors by successfully harnessing the potential of health products. The concept of health in FMCD is relatively new and only few brands have stable products with health attribute in it. This is a quantitative study carried on the age group of 20-50 years with focus highly on the people with age group above 35 years. Since people of this age group are more likely to take interest and purchase Fast Moving Consumer Durables and therefore their level of awareness and motivation needs to be analysed. The main demographic variables analysed are Income and Age which have key role to play in the purchase decision of FMCDs and more so with health attribute. Though the concept of 'healthy fast-moving consumer durables' is new, people are highly curious and willing to try these products because of increasing health consciousness around. Consumers today are already including products with health attribute in their daily diet and personal care and therefore look forward to health factor in their consumer durables too. These consumer durable products with health attributes are paired with latest technology making them budget friendly as they reduce electricity bills. If the brands succeed in giving performance true to the claims made on the health feature and are also able to properly communicate on the same, then this sector will be able to grow successfully.

This research paper concerns doing business in Morocco. Extended data collection and research was used to compile useful information needed for those who intend to do business in Morocco. Morocco, as an emerging economy presents many opportunities to business entrepreneurs and foreign investors who are looking for international exposure. Moreover, the Moroccan government has initiated important measures to promote investment that is aimed at making Morocco a central hub for international business given the country's location. The paper discusses Morocco's history; efforts to attract foreign direct investment; population and demographics; business customs and

The performance of some small and medium scale bakery firms in Nigeria has remained worrisome despite the increasing population of the country, thereby prompting marketing watchers to ask questions regarding the remote and immediate cause(s). This study investigates the impact of advertising strategy on the performance of small and medium scale bakery firms in SouthEastern part of the country. The survey research design (with the combination of both qualitative and quantitative approaches) was adopted for this study. The sample size was 196 management staff of bakeries in five (5) South Eastern States. Data collected with the aid of questionnaire, was analyzed and presented using linear regression at 5% level of significance. The result of the study revealed that advertising does not significantly affect the sales volume of small and medium scale bakery firms in South East of Nigeria (t = 11.131; p = .426 b > 0.05). It was recommended that the management of bakeries within the South Eastern Nigeria should look at adopting other advertising strategies that are accompanied with product qualities that might influence existing and potential customers to patronize their products.

This research paper examines the issue of effective and efficient reach of rural markets because of the geographical spread and the low density population in the interior villages of the rural markets. Rural population is scattered over a large land area and it is almost impossible to ensure the availability of products and brands all over the country. Reaching rural consumers is the most difficult as it requires maximum time and resource to service these markets, spread across 600,000 villages and a 3.3 million sq.km area, economically. The traditional multi-level channel provides reach and breaks bulk but these too are not effective and efficient in reaching the interior rural markets. Innovations to overcome the barriers of reach and volume include the use of Haats and Melas to facilitate rural reach and accessibility. This research paper understands the important role played by Haats and Melas in rural way of life and examines their critical distribution role in facilitating rural reach and accessibility.

Public relation is very relevant in institution today since it has become the most powerful tool to express the image of an institution to the public community. The study assessed public relations as a tool for attaining educational institution objectives. The major problem of this study was the presence of social vices such as bribery, cultism and corruption, sex scandal that make communities dissatisfied with the Nigeria education sector. The major objective of the study was to examine public relations as a tool for attaining educational institution objectives. Descriptive design was used with a sample size of 77 subjects, stratified was use to group the population and sample randomly selected. A structured questionnaire was the instrument used to gather data from the field for analysis. Regression analysis was employed to test the five hypotheses formulated. Findings reveal that reputation management, customer relations, media relations, social media and corporate social responsibility on achieving educational institution objectives was positively significant respectively. The study concluded that institutions should pay more attention to those variables for attainment of their educational institution objectives. And recommended among others that the models used in this study should be properly adopted by the institutions for adequate sustainability of their existence.

This paper examines strategies for the exploitation of benefits abounds in the liberalization of free movement of human labor for economic development by Nigeria in the context of Globalization. The research relied on both primary and secondary sources of information. The study found that there are immense benefits inherent in the liberalization of free movement of human labour across National Boundary. That at present the opportunities offered by globalization are not spread equally across markets. Whereas governments claim impotence in the case of other factors, they remain remarkably potent in shielding domestic economies from international labour flows through stringent immigration policies. This paper further spells out the strategies which aim at making our immigration policies more flexible and hospitable for free movement of both skilled and unskilled labours to strengthen Nigerian economic development.

Today internet has revolutionized the way of educational evaluation. Online testing is becoming more popular as a tool of assessment of student performance. A student from a country can today give test in the any country for globe, thus competing with other global competitors from across the entire world through the new web-based exam systems. With online examination system, a student answers all questions through computer. These answers are then evaluated by software which already has the responds to the questions fed into its system. The answers are analyzed and scored instantly thus saving valuable time. Present study is focused on finding of rural and urban candidates view regarding online exam system.

The condensation reaction of isatin and phenylhydrazine gave a primary ligand, isatinphenylhydrazone(IPH) which on complexation along with thiophene, a secondary ligand formed novel mixed ligand complexes M(IPH) 2. These were characterized using elemental analysis, molar conductivities ,magnetic measurements and spectral (IR and uv) studies to elucidate the structures of the chelates, The IR spectrum of the primary ligand showed its bidentate nature coordinating through the azomethine nitrogen and lactone carbonyl oxygen atom to the metal ions. With the incorporation of thiophene, the secondary ligand, octahedral complexes were formed and the structures proposed for the three metal ions drawn from their spectral and magnetic data studies. The antimicrobial screening carried out revealed high degree of inhibition ranging from 14-28mm diameter for the complexes in comparison with the free ligand and ampiclox drug used as a standard.

The concept of Goods and Service Tax popularly known as GST was introduced on 1st July, 2017. The GST will have a 'dual' structure, which means it will have two components-the Central GST and the State GST. GST is expected to simplify tax administration, ensure 'Ease of Doing Business' and promote 'Make in India.' On bringing GST into practice, there would be amalgamation of Central and State taxes into a single tax payment. It would also enhance the position of India in both, domestic as well as international market. At the consumer level, GST would reduce the overall tax burden, which is currently estimated at 25-30%. Various news organizations from all around the world focused on the bill unifying the country and it being an achievement of the government. As the Goods and Services Tax Bill was passed in the Rajya Sabha, it also brought India at the center of the global economy. With the passing of the bill, many international newspapers published their views on how the GST Bill brings a new wave of economic reform in the country. The paper highlights the background, Prospectus and challenges in Implementation of Goods and services Tax (GST) in India.

This paper evaluates the effect of bank credit on project implementation in SouthEast Nigeria. The specific objectives include: to access the effects bank credit on the productive capacity of the firms in SouthEast Nigeria; to access the effect of bank credit on the potential growth of the firms in SouthEast Nigeria. The paper adopted survey method of data gathering wherein questionnaire became the primary instrument of data collection, and complemented by archival records. The population of study, which is 1928, was consists of the employees of 15 manufacturing firms that are categorised into three, namely: Cottage industries, Farmers, Pure water industries (PWI). With the aid of Freund and Williams's formula for determining sample size, a sample of 332 respondents was drawn at 5 percent error margin. A survey design was adopted for the study. Total of332 copies of questionnaire were distributed while 275 were returned. Two hypotheses were tested using Chi-Square ( 2), and Pearson correlation (r), while the Statistical Package for Social Science (SPSS) was used as analysis tool. The results of the analysis indicate that effect of inflation on bank credit significantly affects the productivity capacity of project implementation of the firms in SouthEast Nigeria, hence x 2 (95, n=275) = 0.888, P< 0.5; bank Credit significantly affects the potential growth of industrial firms in SouthEast Nigeria, hence x 2 (95, n-275) =36.042, P< 0.5.The study concludes that bank credits have negative effects on project implementation in SouthEast Nigeria through high rate of interest on loans, and inflation in the economy. The paper recommends among others the encouragement of financial institutions (banks & non-banks) through the provision of tax incentives for banks that lend to SMEs, provision of need amenities that enhance manufacturing output, and effective reduction of collateral requirements, inflation, and interest rates.

This paper examined effect of mortgage finance on housing delivery in Nigeria. One of the major goals of PMIs is to boost investments and engender increased housing growth among 36 States of Nigeria and the Federal Capital Territory. In this study, we investigated how primary mortgage institutions had impacted on investments in housing sector in Nigerian using annualized data from 1992 to 2016. We employed the ordinary least square (OLS) estimation in analyzing a modified finance model. The Johansen co-integration test was also utilized. From the unit root test, evidence of long-run relationship was found to exist between mortgage finance and housing delivery over the period studied-both at the instances of the Trace statistic and the Max-Eigen test statistic. The results of the OLS found that mortgage deposit had a positive and significant impact on housing delivery in Nigeria, while mortgage loan exerted negative and non-significant influence on housing provision in Nigeria. This study concludes that while housing is an important sector that can drive the Nigeria economy, inadequate supply of mortgage finance to the sector stifles its growth and overall economic impact. We therefore, recommend that the government and monetary authorities should make crucial policies to improve activities of PMIs for optimal performance; access to PMI mortgage loans should be made easier and at lower interest rate.

The paper examined the effect of forensic accounting on the performance of Nigerian banking sector. The data were gathered from sample of Guarantee trust bank and Access Bank Plc's annual reports and accounts for (12) twelve years (2006-2017). The research work made use of multiple regression method. Forensic audit (FAUD) was used as proxy for forensic accounting and the dependent variable, net profit margin (NPM), Profit after tax (PAT) and dividend per share (DPS) were used as independent variable using multiple regression technique, E-view 9.0 software package as tool for data analysis. The result of the analysis shows that forensic audit has significant effect on the net profit margin of selected Nigerian banks. It was also observed that forensic audit influences profit after tax of Nigerian banks. The study also revealed that forensic audit has significant effect on retained earnings and dividend per share of Nigerian banks. Based on the findings of this study, the researcher recommends that the management of the commercial banks should emphasize and enhance use of forensic financial information as this will help in increasing the profitability.

The objective of this study was to determine the effect of corporate governance on market value of insurance sector companies listed at Nairobi securities exchange. This study presummed that the relationship between corporate governance and firm's market value of insurance companies listed at NSE is not significant. The research is anchored on agency, stewardship and stakeholders theory of corporate governance. Descriptive research design was employed in this study. The target population in this study consisted of all six (6) insurance sector companies listed at NSE. This study used secondary panel data which consisted of time series and cross sections sourced from published annual financial statements on the company's websites and NSE hard books. In the analysis correlation analysis, descriptive statistics and multiple regression analysis were employed. The findings clearly showed that the relationship between market value (log of market capitalization) and corporate governance comprehensive score was found to be positive and significant which implies that by increasing board composition and diversity, board remuneration, board transparency, increasing audit functions and setting CEO term and carrying out evaluation increases the market value of insurance sector companies.

The study measured the shocks and dynamics of macroeconomic variables to financial performance of insurance companies in Nigeria For the period 1981 to 2016 using empirical evidence from Nigeria. The Engel-Granger two-step cointegration procedures and Error Correction Model (ECM) were used as the method of estimation. The analyses of residuals of the OLS regression showed evidence in favour of cointegration between macroeconomic variables and financial performance of insurance companies in Nigeria. Similarly, estimates from the error correction model provide evidence to show that macroeconomic variables and financial performance of insurance companies in Nigeria converge to a long-run equilibrium at a reasonably slow rate. The result points to the fact that the macroeconomic variables and financial performance of insurance companies in Nigeria if well managed can engineer the Nigerian economy to greater growth.

ASBTRACT This study was on impact of general insurance business on money supply in Nigeria. Its specific objectives were to examine impact of accident insurance premium, employers' liability insurance premium, fire insurance premium, marine insurance premium and motor insurance premium on money supply in Nigeria. Ex-post facto research design was used in the study. Data was taken from Central Bank of Nigeria statistical bulletin of 2016. Ordinary Least Square regression was used as statistical analysis technique. It was found that accident insurance premium, fire insurance premium, marine insurance premium and motor insurance premium all had positive and significant effect on money supply in Nigeria, while employers' liability insurance premium has positive and no significant effect on money supply in Nigeria.

The study was to investigate the effect of location of offsite ATM on the performance of First Bank Plc. The specific objectives include: Ascertain the effect of security on location offsite on the safety of ATMs in First Bank and establish the effect complexity of the machines on location offsite and customers satisfactions. The study was to evaluate the effect of location of offsite ATM on the performance of First Bank Plc in Enugu metropolis. The population consists of 308 staff of First Bank Nigeria plc in Enugu metropolis. The study used the survey approach. The primary sources used were the administration of questionnaire to staff. 295 copies of the questionnaire were returned and accurately filled. The validity of the instrument was tested using content analysis and the result was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability coefficient of 0.83 which was also good. The hypotheses were analyzed using f-statistics (ANOVA).The findings indicated that Security on location offsite of ATM has significant and positive effect on the safety of ATMs in First Bank F(95, n =306) = 436.306, P < 0.05 Complexity of machines on location offsite has positive effect on customer satisfaction F(95, n =306) = 485.026, P < 0.0.5.The study concluded that one of the greatest concerns of every business organization is customer satisfaction. In the banking industry, most customers are motivated by accuracy of records and timely service delivery they receive. This has not only made the banking industry sophisticated but dynamic and ultimately becoming complex in nature with the introduction and invention of the Automated Teller Machine (ATM).Based on the findings of the study, the recommended that: Security on location offsite of ATM should be maintained regularly for optimum use. Simple machines should be placed on offsite locations for easy cashing of cash and patronage.