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THE ROLE OF CENTRAL BANK OF NIGERIA PLC IN AGRICULTURAL FINANCE DEVELOPMENT

THE ROLE OF CENTRAL BANK OF NIGERIA PLC IN AGRICULTURAL FINANCE DEVELOPMENT PROBLEMS AND PROSPECTS

 

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PROPOSAL

          The role of Central Bank of Nigeria in Agricultural Finance Development, problems and Prospects. This topic provides for conceptual frame work of the role played by CBN in the development of Agricultural sector of the Nigeria economy as the primary purpose. The secondary purpose is to assess the performance of the policies and programs of the CBN to the development of Agricultural financing in particular and Agricultural development in general.

Data will be collected both primary and secondary sources. Primary data are to be collected by face to face interview with farmers, officials staff of commercial bank, and other financial institution while the secondary data is to be collected from annual time  series of different duration depending on the program and policies of the institution.

The research will show the roles played by CBN in financing Agriculture in Nigeria by making funds available to the Agricultural sectors of the economy especially at the rural areas and granting of credit scheme  funds o the farmers. It is the intention of the writer to restrict this work to the role of CBN in Agric Finance which exclude the role of CBN in stabilization measures in the economy and the role of CBN in industrial finance and development

To achieve this objectives the project work will be divided into five chapters, each will be dealing with an aspect of the work and help to highlight the rudiments which when collected get to the root of this investigation.  

ABSTRACT

          The Role of Central Bank of Nigeria in Agricultural Finance Development, Problems and Prospects

The topic provide for conceptual frame work of the role played by the CBN in the development of Agricultural sector of the Nigeria economy as its primary purpose. Its secondary purpose is to assess the policies and program of CBN to the development of Agricultural Finance.

Data was collected from both primary and secondary sources. In the primary source I interviewed some farmers, officials of CBN while in the secondary data it was from annual time series of different duration on the program and policies of the institution.

The research showed the role played by the CBN in financing Agriculture in Nigeria by making funds available to farmers especially at the rural areas and granting of credit scheme funds to the farmers

Also the problem of ililteracy by the farmers has posed a problem and government should make sure that extension workers are sent into the rural areas to educate the farmers.

TABLE OF CONTENT.

CHAPTER ONE

Introduction                                                                                                1

1.1  Background of the study                                                             1

1.2  State of problems                                                                        7

1.3  Objectives of the study                                                                9

1.4  Significance of the study                                                             10

1.5  Hypothesis                                                                                  11

1.6  Scope and limitation of the study                                                         11

1.7  Definition of terms.                                                                     12

CHAPTER TWO

Review of Related Literature                                                             16

2.1 Historical overview of Agriculture financing in Nigeria              17

2.2 The importance of Agriculture                                                    19

2.3 Problems of Agriculture financing in Nigeria                              20

2.4 The establishment of Central bank in Nigeria                                       22

2.5 The Major development programs and policies of

C.B.N in relation to Agricultural financing                             26

2.6 The C.B.N and its objectives and functions.                               39

2.7 The organizational structure of C.B.N

and its Agricultural finance development.                               44

CHAPTER THREE

Research Design and Methodology                                                   48

3.1 Research methodology                                                                48

3.2 Research Design                                                                          48

3.3 Area of study                                                                              48

3.4 Sources of data                                                                                     49

3.5 Method of investigation                                                              50

3.6 Method of data analysis                                                              51

CHAPTER FOUR

Data Presentation and Analysis                                                                 52

4.1 Introduction                                                                                52

4.2 Analysis of responses to questionnaires                                               52

4.3 Testing of Hypothesis                                                                 58

CHAPTER FIVE

Summary of Findings, Recommendation and Conclusion                          64

5.1 Summary of findings                                                                            64

5.2 Recommendation                                                                        66

5.3 Conclusions                                                                                67

          Bibliography                                                                           68

 

CHAPTER ONE

 

INTRODUCTION

1.1     BACKGROUND OF THE STUDY

Agriculture is defined as “the cultivation of land for the purpose of producing food for man, feed for animal and fibre or raw material for industrial companies.  It also includes the processing marketing of crops.  In other words, it embraces all activities involved in the primary and controlled production of plant and animals, such as fishing, forestry, farming, livestock, poultry and small scale industries connected with processing of agricultural products.

The agricultural sector forms the background of Nigeria economy dispite concerted effort in industrialization.  Agriculture occupies the pride place as the source of livelihood for over 70 percent of the population.  It is recognized as a pre-requisite to economic development.  With large scale dependence on agriculture for food, raw-material for industries etc, one would expect production to increase, rather it is disheartening to note that this is not the case.  Agriculture has suffered some neglects due to lack of investment since the inception of oil boom in 1970.  in fact, Nigeria is experiencing a dcline in the space of agricultural production in general, this situation is causing a great concern to the government.  Throughout the 1960s, Agriculture contributed 61.5%.  in the 1970s, it declined miserably be 2.3%.  this decline may be attributed to the domination of the nations export by oil since 1970 which accounted for 57.6% of total export income and rose steadily, attaining an overwhelming proportion of 98% in 1981.  as a result there was an absolute neglect in agriculture to both God (Gross Domestic Product) and export earnings which has been the major factor dictating the need to reactivate our agricultural products.  The need for this re-activaty and in effort to revamp this sector has been the reason for raising budgetary allocation in recent years to it.  It rose from 6% in 1970s to 22% in 1984.  this increase acts as incentive and motivation to farmers, but these farmers while engaging in these agricultural ventures are exposed to a lot of problem like diseases and pest attacks, fire destructions, industrial pollution, machinery breakdown and other problems.  To these problems, the farmers need some aids in solving or minimizing them.

Finance has been one of the most significant problems in the expansion of agricultural production.  This was as a result of the neglect of the agricultural sector following the oil boom of 1970s, when the oil sector become a major aspect of the Nigerian’s foreign exchange earning.  This contributed to the inadequate funding of the agricultural sector unlike before the boom.  Also the establishment of industries in the urban areas during the 1990 – 1994 National Development plan to boast industrialization drew the rural populace with constitute the farming population to urban cities for search of white color jobs.  A stage has reached, that average Nigerians are now underfed.  In the words of or P.N.C. Okigbo in 1990 “The average Nigerian consumed on the average, some 20.23 calories per day and 56.46 grammes of protein per day compared to the food and agricultural organization (FAO)minimum of 21.91 calaries and  53.8 grammmes of protein.  This the average Nigerian was and still, is among the worst fed in the world.

As a result of these situations; the successive Nigerian Governments showed concern over the decling situation of Agricultural production through policies and programmes aimed at revamping the agricultural production in attempt to encourage increase food production “The federal Government in 1993 tried the National Accelerated food production in programme (NAFPP) during the General Yakulu Gowon’s regime; Under the leadership of couneral Obasanjo, the Operation feed the Nation programme “(OFN) in 1976; Green Revolution came up under President Shehu Shagari and Rirectorate of food Road and Rural infrastructure under the regime of General Basangida regime.

Neither of these measures halted the Agricultural decline or any lasting effect on food production.  This is because “little or no meaningful attempt has been made to change the under developed status of the rural dwellers notwithstanding that these people constitute about 95 percent of the total population engaged in Agricultural in Nigeria.

It has been attributed that inadequate funding of agricultural project and programme has contributed in large measures to the government low production of Agriculture in Nigeria, and the government and other financial institutions forms the major sources of finance for Agriculture though policies and programmes.

Then what role and impact has the central Bank of Nigeria (CBN) as the bank at the apex of Nigeria Banking system, (Bank of last resort, bank to the government and Banker to other banks)” played to reinforce the government policies or revamp the agricultural sector of the economy.  The under – developed characteristic of the Nigerian economy has made the central Bank of Nigeria to be activity involved in the promotion of rapid economic development of other sector especially agriculture through its development roles unlike in developed economics where the role of central Bank is restricted to development of the financial system.

According to Dr Belshaw in his book entitled “Agricultural credit in economically under-developed countries he wrote that “in respect of agricultural credit, a central Bank has an important part to play by helping to establish, strengthen and promote the extension of commercial banking facilities and agricultural credit institutions.

Professor G. Nwankwo also wrote “it for instance mistaken to think and believe that only the function of a central Bank is to control or regulate the financial system; it was not conoinced nor thought to be an appropriate function that a central Bank also has to the task of developing the financial system if non existed and of organizing and mobilization of resources for development.To this end, the central Bank of Nigeria embarked on some programmes and policies to curb the under economic development and low trend in agricultural production.  These policies include the following :

  1. The provision of credit to marketing board for the purchase of some agricultural produce for export.  This has become the sole responsibility of the central Bank of Nigeria since may 1968, when the commercial financial still was abolished by the federal Government.
  2. The establishment of the Nigeria Agricultural Bank (NAB) in 1976, this Nigerian Agricultural co-operative societies, improve agricultural production and storage facilities and promote marketing of agricultural products throy liberal credits to farmers at softer terms.  The bank started with a capital of #6 million which has increased to #250 million in 1991 with the CBN contributing 40 percent while the Federal Government has 60 percent share.  The functions of the banks includes: grant in of loans to small and medium scale farmers.
  3. The CBM also used another instrument in financing of agriculture, this is through its credit guidelines contained in its monetary and fiscal policies circulars which required the commercial banks to give preferential treatment to Agriculture.
  4. The establishment of Agricultural credit Guarantee sheme fund (ACGSF) in 1977 by both the federal Government and the central Bank of Nigeria.  The Act provided #100 million subscribed by the federal government, and the CBN at the ration of 60 percent or #60 million to the federal Government, 40 percent or #40 million to CBN.  This is to grantee for loan default made by commercial banks to farmers for Agricultural purposes to the time of 75% of the default.  The CBN was also appointed the managing agent of the fund.

1.2            STATEMENT OF PROBLEMS

Despite the various policies and programmes mapped out annually for the economic development of Nigeria with emphasis on Agriculture, the agricultural production level remained very low and recently on the decline.

Finance has been traced to be the major handicap to the typical Nigeria farmer, inadequacy of modern farming equipment, inputs, basic infrastructure and storage facilities, marketing and distribution system.  Then the central Bank of Nigeria – the apex bank has been mandated by the federal Government of Nigeria to find a solution to these problems.

Consequently, the central bank of Nigeria through its agencies grant credit for the purpose of agriculture.  But was faced with the following problems.

–                     Inadequate public enlightenment

–                     Mismanagement

–                     Technological constraints

–                     Poor land tenure system

–                     Environmental constraints

–                     Above all financial constraints.

Identifying financial constraints as the major handicap to increase agricultural production.  The federal government increded its spending on agriculture by 12.7 percent in 1981 as against 6.5 percent in 1970’s.  a total of #8 million was allocated to agriculture during the five years National Development plan 1981 – 85.  still not much has been achieved in food production.  To this end, the federal Government through the CBN policies and programmes aimed aimed at adequate financing to increase agricultural productivity, for a nation that can not feed herself is said to be economically undeveloped.

BANK FAILURE AND ECONOMIC DEVELOPMENT IN NIGERIA A CRITICAL APPRAISAL

BANK FAILURE AND ECONOMIC DEVELOPMENT IN NIGERIA A CRITICAL APPRAISAL

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ABSTRACT

Banks occupy the most strategic point in the financial system of the economy.  For a total of banks to between 1992 to 2002 a space of four years, means that somethings definitely is wrong.

Certain question have been asked.  Solutions proffered and prospects for the future explained but none of them seems to have solved the problem.

This study is not antagonistic of any other rather it is complementary.  Others works have been used here and duly acknowledged but everything is with an intent to find a lasting solution to the issue of bank failure.  The study was based upon data collected through information sifted from books, journals annuals, periodicals.  In conclusion it will be quite expedient to point out that the Nigerian economy is still under developed one and will take the astuteness of every singler Nigeria to get it out of the doldrums.

It is only when the economy become stable that we shall have a very stable banking environment where failures might not be entirely absent but reduced to rate.  The task is not only for the authorities.  Every one has as a role to play.

 

TABLE OF CONTENT

CHAPTER ONE

INTRODUCTION

  • The background of the study
  • Statement of the problem
  • Objective of the study
  • Significance of the study
  • Limitations of the study
  • Definition of term

CHAPTER TWO

LITERATURE REVIEW

  • Genesis of Banking in Nigeria
  • Similarities and differences among banks
  • Role of bank in economic development
  • The concept of bank failure
  • Cause of bank failure
  • Indices of bank failure
  • Effect of bank failure

CHAPTER THREE

RECOMMENDATIONS AND CONCLUSION

  • Recommendations
  • Conclusion

Bibliography

CHAPTER ONE

INTRODUCTION

THE BACKGROUND OF THE STUDY

          Over the last couple of decades the Nigeria financial system has grown remarkable.  From the almost crude form it was characterized with in pre-colonial and colonial days.  It has become so sophisticated that economic experts today can proudly thump their chests.  With due regard to ownership structure of the institution, the regulatory framework, the instrument employed and number of established institutions, Nigeria can be said to posses the most sophisticated financial system in African.

Within the Nigerian financial system itself, the banking institutions have been most remarkable in growth.  This is just as well in any case considering the critical position which they occupy in a complex financial position which they occupy in a complex financial system which supplies the money and credit needs of the economy.

The world bank nor banker is nether used nor defined in the central of Nigeria (CBN) Decree No 24 of 1991 nor bank and other financial institutions Decree (BOFIO)No 25 of 1991 but section 2 of Bills of Exchange Act 1881 provides that “bankers include a body of persons whether incorporated or not who carry out the business of banking section 2 (1) of the Evidence Act defines banks banker to means “any person or persons, partinership or company carrying on the business of bankers.  Finally, the Banking Act of 1969, provides that bank means any perons who carries out the business of banking and include a commercial bank and an acceptance house.

The role of banks is thus an important one in the process of economic development in the sense that they mobilize funds from the surplus spending and for of the economy.  In this way the increase the quantum of National savings and investment.  Secondly though an appropriate investment multiplier, the volume of good and service produced increase a result of investment projects financed by bank funds.  All of which lead to a successful promotion of an efficient system of payment, creating banking habits, development the society and providing employment opportunities.

In view of these highlights, it becomes easily comprehensible why the failure of a bank of a bank has far reaching consequences.  The ability of banks to operate successfully rests upon how well the are able to obtain the confidence of the public if that confidence is missing, the gap will be too great for the banks to fill.  The effects of banks failure on the economic development of Nigeria can be expressed in an nut-shell to be the following.

  1. Lack of effective and efficient financial intimidation
  2. Loss of public confidence in the system further depression of the economy additional burden on the regulatory authorities Escalation of social vices.

For the sake of the citizenry and in the interest of economic development, there is an expedient need to devise a host of remedying situation.

The fact that a bank fails today is not to say that incidence is systemic.  There must be a number of wap out of any sad predicament.

The only crack is how well these remedies are fruitfully employed such remedies would include.

  1. The cultivation of a stable political environment
  2. The strengthening of rgualtory agencies
  3. The taking over by regulatory bodies of all terminally distressed banks
  4. Encouragement of banking education
  5. Sincere pursuit by government of all economic and monetary polices.
  6. All regulations pertaining capital adequacy, minimum paid up capital, liquidity ratio and asset quality should be reviewed in relation to inflation rate.
  7. Privatization and commercialization of all government owned banks.
  8. All debt owned bank by government (state, tederal and even partientals) should be paid back immediately.
  9. All laws relating to bankruptcy and default should be reviewed and made more function.

An address like this will go a long way in remedying the situation and restoring public confidence in the system.

  • STATEMENT OF THE PROBLEM

In light of the vital role which bank play in developing the national economy in their capacity as vectors of fund for savings, investment and employment opportunities it will be expedient to point out that Nigeria banking system in all its advancement and sophistication has not succeeded yet in effectively achieving this mission.  The reason is not just one of the fact some banks have failed, but that some.

Factors have co

THE ROLE OF COMERCIAL BANK IN FINANCING SMALL SCALE INDUSTRIES

(CASE STUDY OF UNION BANK PLC)

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ABSTRACT
It is to review what essentially constitutes small scale industries for an adequate discussion of the issue involved:- financing of small scale industries by the commercial banks. Often, there is no single criticism for classification of business unit as small scale. The central Bank of Nigeria for example defines small scale enterprises as any enterprise whose annual turnover is less than (N 500,000) five hundred thousand Naira as small scale.
Furthermore the National Directorate of employment (NDE)defines it to include projects with capital investment of below five thousand Naira (N500) and a staff strength of three (3) persons. While the centre for management Development (CMD) gave the definition of small scale industry in the policy proposal it submitted to the federal Government in June 1982 as follow; “A small scale industry in a factory or production type of operations, employing up to fifty (50) full time workers. Investment in plant and machinery but excluding land and building shall not exceed five hundred thousand (N500,000) Naira power, plant and machinery are utilized its operations.
In a nutshell, a small- scale industries are classified in the following criterion; initial capital outlay, ownership structure, initial capital outlay, ownership structure, management style, profit level market share, number of employees and total assert size etc.
The objective of this project work will include the extent to which small scale industries in Nigeria have been able to obtain loans and advances from Nigeria commercial banks as a major source of finance to the economy and many others.
The project was carried out by using Union Bank PLC, Okpara Avenue, Enugu as a case study.
CHAPTER ONE
1.1 Background of study
1.2 Statement of Study
1.3 Objective of the study
1.4 Scope and limitation
1.5 Research questions
1.6 Hypothesis
1.7 Significances
1.8 Definition of terms
CHAPTER TWO
2.1 Introduction
2.2 Meaning of small scale industries
2.3 Government policy
2.3.1 Projection and promotion
2.3.2 Monetary and Fiscal policies adopted by government
2.3.3 Effects of Government Polices on small scale industries
2.4 Financing
2.5 Problems facing the small scale industrialists
2.6 Improving funding to small scale industries
CHAPTER THREE
3.0 Methodology
3.1 Research design
3.2 Area of the study
3.3 Population of the study
3.4 Sample and sampling procedure
3.5 Instrument for data collection
3.6 Validity of the research instrument
3.7 Reliability of the research
3.8 Method of administration of research instrument
3.9 Method of data analysis
CHAPTER FOUR
4.1 Data presentation and results
4.2 Testing Hypothesis
CHAPTER FIVE
5.1 Summary of Finding
5.2 Recommendation
5.3 Conclusion
5.4 Bibliography
CHAPTER ONE

INTRODUCTION
1.1 BACKGROUND OF STUDY
The concept of self-reliance has occupied a place in the literature of economic development over the years, basically as a manifestation of the various attempts by the developing world to state new economic strategies, which world relieve them form economic dependence of their fromer colonial masters in Europe. Today, some years after, the concepts of self reliance continues to be misunderstood in its fundamental ramifications and has remained elusive in large sections of the developing world.
In Nigeria in particularly, neither the mixed economy approach to development nor the capitalist approach appears to have respond to the dictates of economic self reliance.
Consequently, in pursuit of self reliance in the developing world particularly in Nigeria, the central government, enacted a decree called ‘Enterprises promotion Decree, when there was need for small scale enterprises owned ad managed by Nigerians to be promoted.
The importance of small-scale enterprises in the promotion of economic development has always been at the forefront of development strategies.
However, many developing countries have failed to adopt this strategy owing to their belief that it is a relatively slow process of industrialization. But in the recent times, due to the scarcity of foreign exchange that attention began to be focused once again on development of indigenous that will be local resource based.
Without the development of small-scale industries in Nigeria, that nation’s quest for industrialization will certainly remain forever at a stake. It is the humble opinion of the researcher that future developments in our industrialization must address the basic issue of creating linkages within the economy to begin to produce real inputs to our manufacturing activities.
Priority attention must therefore be given to these industries for which domestic inputs could easily be produced. This automatically brings to mind the Agro-Allied industries like food processing and other by products objective should be to maximize the value added in their processing and manufacturing as final goods or immediate inputs.
Empirical evidence indicates that strong incentives should be given to small scale industrialist to enable them meet the food requirement and also to promote for sustained industrial growth. For instance, the market determined exchange rate through SFEM with its resultant high cost of imported inputs might serve as an impetus fro industrialist to intensify their search for local substitutes.
In 1971, the government of the then East central state statutory enacted an edict establishing on office which was hither to a sub-system of the ministry of commerce ad industry to be known as fund for small scale industry credit scheme (FUSI) to give credits for prospective investors to enable them establish their business in a bid to moving the country towards industrialization.
As at march 9th 1992, loans approved for small scale projects in Enugu State by Nigerian Bank for commerce and industry (NBCI) amounted to N13,345.40.
Similarly, in the circular on small scale and medium enterprises loan scheme released by central Bank of Nigeria in February, 1989, it was reveal that world bank has granted a loan of U.S. $270 million to the federal government for the development of small scale and medium scale enterprises in the private sector.
However, the very slow rate of growth of the industrial sector, the inability of the sector to adequately provide and satisfy the need of the economy, the over dependence of the industrial sector as well as the nation at large on foreign goods, praised a necessary cause for concern.
The means of helping small-scale industries to acquire the much-needed finance for growth and development especially form the banking industry from the background of this research study.

1.2 STATEMENT OF PROBLEM

PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION IN ENUGU STATE

PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION IN ENUGU STATE (A CASE STUDY OF INTERNAL REVENUE ENUGU NORTH)

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ABSTRACT

          This project work is carried out on problem of personal income tax generation and administration taxation can be simply defined as a compulsory contribution by individuals and organizations to a statutory Authority.  The merits of taxations are numerous for instance, it could be used for re-distribution of income or for stabilizing the economy.

In the recent past and till date it has not been easy to fully realized the objectives of taxation owing to the existence of inefficiency and ineffectiveness in the system of administration and collection of personal income tax in Enugu state.  This project problems of personal income tax Generation and Administration in Enugu State.  (A case study of internal Revenue Enugu – North) will highlight those problem militating against the attainment of the objective of taxation.

In carrying out this research work, questionnaires bad been used to collect data and simple percentage analysis was used to analyse the data collected.

Also this research work enabled me to observed whether inhabitants of Enugu North Local Government Area indulge so much in tax avoidance and tax evasion because they have not been sufficiently enlightened on the important and merits of taxation.

Finally the research work carried out helped the researcher to know if there is enough personnel needed for effective tax collection and administration.  The limitation of this study is monetary problem and time, there will be scarcity of accurate national statistics.

CHAPTER ONE:

Introduction                                                                                1

  • Background of study 1
  • Board of internal revenue Enugu 2
  • Statement of the problem 8
  • Objectives of the study 10
  • Formulation of research hypothesis 11
  • Delimitation / limitation of the study 13

CHAPTER TWO:

Literature Review                                                                        14

  • Origin and importance of taxation in nigeria 14
  • Importance of taxation in nigeria 18
  • Qualities of good tax system 20
  • Effects of taxation 25
  • Personal income taxation (general criteria) 27
  • Problems of personal income tax generation 34
  • Problems of personal income tax administration 36

CHAPTER THREE:

Methodology                                                                               43

  • Population 43
  • Sample 44
  • Instrument 45
  • Validation of instrument 46
  • Collection of data 46

CHAPTER FOUR

  • Presentation and analysis of data collected 49

4.1     administration and collection of questionnaire                   49

  • Analysis of questionnaire using the simple percentage 50

CHAPTER FIVE

  • Summary and conclusion 59
  • Recommendation 61

Bibliography                                                                      65

References                                                                         66

CHAPTER ONE

INTRODUCTION

  • BACKGROUND OF STUDY

In all generation, the problems of personal income tax generation and administration continues to surface in one form or another in virtually every society, especially in this part of the world.  It is important to point out that the federal government has taken adequate steps to wards effective tax administration.

This failure on the part of the federal government is responsible for poor financial positions of both the state and local government.  Besides, this inadequate planning and absolute laws governing taxation, evaluation and collection is characterized by chaos.

This chaotic nature of the system can  be appreciated by political influence or interferences in the process of taxation during the civilian administration in the country which gave rise to untrained and inexperienced personal being entrusted with the work of collection and administration of personal income tax.

The important of these issues to tax administration in the developing countries like.  Nigeria, can be seen from the following extract fromtax administration in under developed countries. The tax administration finds himself working with a staff which is inefficient in experienced, and poorly paid.

  • BOARD OF INTERNAL REVENUE ENUGU

The board of internal revenue Enugu was established to administer income tax in Enugu state just as there are in other states of the federation.

Income tax was first introduced in Nigeria in 1904 by late Lord Lugard.  The introduction of Native Revenue ordinance of 1927 was most difficult in the Eastern areas of the country, due mainly to abserice of recognized central Authority Resistance to this form of direct taxation in such that it leaf to riots notably in calabar, Owerri and the famous, Aba women Riot of 1929 which was so severe that it attracted a probe.  Beside, the Native Revenue ordinance were also Native direct taxation ordinance for the colony and the Native income tax ordinance.

These ordinance were late modified and incorporated into the Direct taxation ordinance No 29 of 1940, cap 54 and the income tax ordinance No 29 of 1943 respectively.

The direct taxation ordinance 1940 empowered native authorities to tax Africans in their areas of jurisdiction while the income tax ordinance 1943 was for the taxation of non-Africans in companies.  The two ordinances were the foundation of our modern taxation which necessitated establishment of board of internal revenue in each of the states of the federation which Enugu Board of internal Revenue is on of them.

COMPUTERIZATION AND ITS IMPACT ON ORGANISATION EFFICIENCY.

COMPUTERIZATION AND ITS IMPACT ON ORGANISATION EFFICIENCY. (A CASE STUDY OF NEPA, ABUJA)

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ABSTRACT

This work is a case study and examine the impact of the computer on the efficient of operation in the National Electric Power Authority NEPA Abuja.

There exist a significant number of authority working on the general subject of the computer and its applications none of these literature  at least in this country, have cared to test practically how the computer effect work operations in an indigenous business especially in public corporation.

This project is an organized effort to break the trend. This study comprises five chapters: –

In chapter one, the problem was defined and the objective of the study was stated.

Some existing and related literature  is examine in chapter two.

In chapter three, research design and methodology, population, sample and method are discussed.

Data presentation and research result will be treated in chapter four. The discussion will cover major contributions and some problem of the computer in the authority under review.

Chapter five summaries findings and based on this findings recommendation will made for future implement. Findings and recommendations will be made based on the various chapter.

There also will be a conclusion based on five chapter as well as suggestion for the research that will be made in the nearest based on the research work on the chapter that are treated will also have to make notes and make  reference cornering various issues discussion in different chapter and bibliography.

 TABLE OF CONTENTS

CHAPTER ONE

  • Introduction 1
  • Objective of the study 8
  • Statement of problems 10
  • Research hypothesis 11
  • Scoped and limitation of the study 12
  • Definition of terms computer 13
  • Notes and reference 15

 

 

CHAPTER TWO

  • Review of related literature                                     16
  • Erroneous notion of computerization cost to NEPA 21
  • Improper guidance and fear of failure o computer in NEPA 22
  • Computerizing with bare hands in NEAP 23
  • Absence of an adequate methodology in NEPA 25
  • Lack of high level sponsorship of computer in NEPA 27
  • Seeing computer as a threat to the management decision makers ion NEPA such as the accountant and Auditor.                    28
  • History of computer and their business uses                               31
  • National Electric Power Authority as business entity 35
  • Installing a computer based processing system for billing

in NEPA                                                                            38

  • The computer 40
  • Types of computer 42
  • Modes of processing 45
  • Historical prospectus of data processing 47
  • Conclusion 48
  • Notes and reference                                         51

CHAPTER THREE

  • Research design and methodology 53
  • Notes and reference 55

CHAPTER FOUR

  • Data presentation analysis and findings 56
  • Sources of document the billings of NEPA                      59
  • Test of hypothesis 63

CHAPTER FIVE

  • Summary of major findings, recommendation and conclusion
  • Summary of major findings 82
  • Recommendations 85
  • Conclusion 91
  • Suggestion for future research 93
  • Notes and reference 94

BIBLIOGRAPHY                                                                       95

CHAPTER ONE

INTRODUCTION

          In this introduction, we will first look at some American great men, who contributed one way or the other in today modern computer.

We will first look at Drucker who proclaimed that man should live in turbulent times. Another of his country man Bernnis has been adventurous as to suggesting that we are witnessing a break with the nowadays traditional bureaucratic style and structures contemporary industrial society.

Tosher’s views that we are living through a period of massive social development.

Computes are currently in use in many companies and organisations, the appliances and administrative activities.

In addition, they are assisting with a wide range of well known applications which at first glance may seen pointless.

Currently the increasing connection exist between in the technology advantages enjoyed by industrialized nations and their intelligent use to computer technology.

The history of development shows that so far no industrialized nations has been able to make it without the use of computers.

It is hardly surprising therefore that even in under developed countries, the use of computer is gradually becoming the rule, rather  than exception.

Most certainty, computer has come to stay and our duty is to embrace it.

The complex nature of decision which that must be taken in today’s industrial set up business and government policies often makes the use of computer mandatory of effectiveness is desired.

The use of computer makes possible the compression of large volumes of data (such as are found in many industrial business and government establishment like (NEPA) into a small storage space.

In storage and retrieval of information are speeded up and can be dated as need arises with the use of computer.

Where records are not speeded and update when due, the information content gradually and becomes obsolete than management decisions would be sub-optional and in effective due to lack of valid data on which to base them.

Similarly, if data on past researched developments effort are computer based and readily available, scientists and engineering would case to waste useful efforts and scare research forms trying to reinvent what unknown to them has already been invented by others.

Available resources can then be concentrated on areas where they are bottle necks to break. In many profession such as law and medicine there is order to deal with the present situation such case studies and references are greatly facilitated when the operational data is computer based.

There are a host of other similar samples. It is not wonder therefore, that managers planners, administrators, security, businessmen and industrialists now feel an urgent need for computers in their respective organisations.

We know that one of the perennial problem confronting both the public and private sector in developing countries is that of absenteeism and low productivity of the work force often. This is imposed by external factors such as the poor and time consuming service obtain able at such vital establishments as banks, post offices and other places where people spent nearly the full working day just to collect money from their bank account are not common, this is the price to pay when such essential services are not computerized.

Absenteeism is very costly to employers of labour, beside imposing a bad pubic image on the absenteeism causes money to be spent on work not done.

Whenever the defaulters are paid their wages and salaries a sizeable amount of that money is actually paid for work not done for the enterprise.

Computerization can remove this wastage guarantee quick service at series point of vital importance to the public and improve productivity.

Such computerization effort often cost far less than the money it would same the general public revenue generation scheme.

Many people evade and some of the tax evaders also try to grab more than their shore of social amenities provided with tax payers money because of their social positions.

Deplorable through this is, many defaulters could not be apprehended owing to the lack of adequate information on taxable adult geared towards easy identification and tracing of evaders.

Computerization can ensure that taxable adult is automatically linked with all this or her taxable assets.

This include wages or salary income from business, fleets of vehicles, house, land rented out to others, market orals and every conceivable sources of income.

The same will be true for commercial enterprises would be traceable and can be made liable to payment. Lack of computerization in an internal revenue generation schedule amidst exploding population is at the moment costing several developing countries millions of naira annually.

Therefore, there is need for computerization especially in the area of management decision making that can cover cost volume, profit analysis, variance analysis and decision under uncertainty.

What of techniques including changing values of parameters subject to certain contracts. It is more convenient to use computer to do recalculations than not, but the emphasis is more on the understanding of the techniques.

The need to understanding an integrated manner complex business making an how it affect and is in trun affected by the market. For instance, how much money should be spent on advertising product plants and machinery, personnel research and development how much money should be spent on advertising one each period of time.

How much that should be borrowed from banks because of the difficulty in controlling the environment. The studies are normally carried out through management decision and busin