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• INTRODUCTION
  • BACKGROUND OF THE STUDY
  • OBJECTIVE OF THE STUDY
  • STATEMENT OF THE PRINCIPLES
  • DEFINITION OF TERRMS

Capitalism is seen as an economic system or market economy was there is free allocation of market resources and free private participation in economic activities. The capitalist concept is manifested in the early 19^th century, the period of industrial revolution. Since this period to the present date, capitalism has controlled the economic of some developed countries and the undeveloped ones, such countries include Europe, South Africa, America, Israel, Japan, and Nigeria. Despite the effort of the government to help these countries to regulate the excess of capitalism.    In the wake of the excesses of capitalism, which resulted, the suffering of the poor masses, co-operative emerged. The co-operative concept tends to oppose the capitalists mod of business practices. Co-operative is a movement, which aims at bringing better living to the poor by returning to them the best economic power and dignity of laboure. This they lost through the shrewd influence of capitalism. This research work was carried out in three commercial towns in Abia state. This piece of work analyses the opportunities that exist for the co-operative alongside with the threats existence of capitalism.

CHAPTER ONE:

1.1 The background of the study

1.2 Statement of problems

1.3 Purpose  of study

1.4 Significance of study

1.5 Limitation of study

1.6 Definition of terms

1.7 Reference

CHAPTER TWO:

2.0 Review related to literature

2.1 The concept of capitalism

Capitalism in the Nigeria concept

The co-operative concept

Opportunities of the Abia co-operative federating in a capitalist economy

Threats capitalism has posed on Abai co-operative federation

Solution to the constraints of Abia co-operative federation

Reference

CHATER THREE:

Research methodology

3.1 Area of study

Population of the study

Inurnment for the data collection

Method of data collection

Method of data analysis

CHAPTER FOUR

Presentation of data

Data analysis

CHAPTER FIVE

Summary of the findings

Conclusion

Recommendation

Biography

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY

There are different economic systems, which exist in the world economy. Among these systems, three types are prominent namely, Socialist, capitalist, Mixed Economic system. The socialist system is seen as a type of economy where all the activity and sector of the economy are controlled by the government. This implies that there is government ownership on every investment in the system. Today, socialism is giving in to other type of economic system in that most countries of the world that practice socialism are losing their holds in the economy of their respective country. The union of soviet socialist republic (U.S.S.R) is a good example of such dwindling socialist country.

Capitalism on the other hand is a reserve of what is obtainable in a socialist economy. This is because capitalism is seen as an economic system whose individual controls the economic activities of the country. It is characterized by an interplay of the market force , E.I. force of demand and supply, cut the throat competition and indiscriminate like in the price of goods and services.

A mix economy is an economic which comprises the features of the socialist and the capitalist economy. In a mixed economic system, there is joint ownership of the factors of production by the government and private entrepreneurs. The private interprise takes count of the key service, which is special to the masses. It is too exhurbitant to procure or reserve for the social class. The government therefore takes charge of the administration. Statutory service in a mixed economy system. The individuals on the other hand exercises the legal right of embarking on any type of business enterprise as the demands

This price work emphasis on how capitalist system of economy affects the co-operatives society and the opportunity they have to excel. In there drive towards archiving their set objectives, they face a lot of challenges especially those that are posed by the capitalist businessmen. The project look into he very nature of capitalism and its general principles as it affects the growth of the co-operative society is analyzed.

Co-operative started as a proverbial necessity being the mother of invention. It arose in the 19^th century out of the atrocities of the shrewd capitalist businessmen. The adulteration of the commodities , the use of false weight, unemployment was rife, wages were extremely low and below the subsistence level among others. This is because capitalist businessman is aimed at maximizing profit. At the detriment of the consumers. As a result of this , the spirit of cooperation in the minds of the great father of the movement and a form of business enterprise which by its principle and practice a negative attitude towards capitalism emerge and still remains today as what it knows as and is referred to as the co-operative societies.

STATEMENT OF PROBLEM

Most often, business activities are faced with numerous problems, which hinders archiving of their objective. Some of this problem is posed by the vagaries in the economy such as inflation. Why some arises as a result of the type of the type of the economic system in which the business enterprise operates. This project take a direct look into the problem posed by capitalism to a unique form of business enterprise known as the co-operative society. Giving a case of study of Abia state, the activities of capitalist businessmen and the problem it poses against the growth and the development of the co-operative societies are disused. Co-operative society is faced with many problems in a capitalist economy, which hinders their growth and development. Such problem that the cooperative society has to contend with the capitalist economy includes;

1. Stiffen and cut threat competition
2. Lack of enough financial resources
3. Lack of adequate government support
4. Lack of proper legislation
5. Lack of people interest in co-operatives

This problem highlights above are among the numerous problem which faces cooperative society in a capitalist economy

PURPOSE OF STUDY

CO-OPERATIVE AID TO WOMEN EMPOWERMENT IN ABIA STATE

 

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• INTRODUCTION
  • BACKGROUND OF THE STUDY
  • OBJECTIVE OF THE STUDY
  • STATEMENT OF THE PRINCIPLES
  • DEFINITION OF TERRMS

The research work titled, “Co-operatives an Aid to Women Empowerment in Abia State”. (A case study of Bende LGA) was carried out by the researcher. Chapter one, deals with the introduction and the background of the study, statement of the problems, objectives of the study, research question, significance of the study, scope and limitation of the study are in the Chapter one. Chapter two deals with the review of past related literature with the following sub-headings were discussed, origin of co-operative society in Bende LGA, types of co-operatives in Bende, Economic benefits of joining co-operative, factors militating against effective participation of women in co-operative societies.

Chapter three deals with the research design and methodology, area of study, procedure for data collection, data analysis.

Chapter four deals with data presentation, Analysis and interpretation of data.

Chapter five deals with findings, recommendation and conclusion.

TABLE OF CONTENTS

CHAPTER ONE

Introduction

Background o the study

Statement of problem

Research questions

Purpose of study

Significance of Study

Scope and limitation of study

Definition of Terms

CHAPTER TWO

Review of related literature

Conceptual Framework

Co-operative and types of co-operative society

Economic benefits of joining co-operative

The economic status of women

Contemporary overview of women

Participation in co-operative society

Factors militating against effective participation of women in co-operative societies

CHAPTER THREE

Research design and methodology

Area of study

Population sample and sampling technique

Instrumental and validation

Procedure for data collection

Procedure for data analysis

CHAPTER FOUR

Presentation, analysis and interpretation of data

Procedure for data analysis

Data presentation

CHAPTER FIVE

Discussion, summary of findings, recommendation and conclusion

Discussion of findings

Summary of findings

Recommendations

Conclusion

Suggestion for further studies

BIBLIOGRAPHY

APPENDIX

CHAPTER ONE

BACKGROUND OF THE STUDY

          History has shown that development can occur only when every member that constitutes the society participates in its development. Hence development should be seen as a collective responsibility of all the people that make up the society irrespective of sex, age class.

Though the colonial administration gave little recognition to the socio-economic status of women thus women’s role in economic empowerment  was relegated  to kitchen and catering to the needs of their children and husband. While empowerment and trade were for men.

Now the Nigerian woman has gone beyond the stage of merely agitating for liberation or equal right with her male counterpart. The nation’s current constitution of 1979 accepts the obligation to accord women the same treatment as is accorded to men in all spheres of life, particularly in all areas covered by the convention. Women, today contribute over  80% of the nations food supply.

Though women contribute over 80% of the nations food supply, their economic power are still limited. They have limited access to ownership of land and housing, limited participation in nation building. The role of women in economic empowerment is determined by the society and also by the societal perception of the status and place of women and the extents of their participation in economic development of their family and the society in general.

With the recognition of women as vital instrument for economic empowerment and the realization of the vital role of women in the field of Agriculture, health and commerce, Education, the need to properly organize equip and harness the potentials of women towards  national development remains inevitable.

One cannot therefore, over emphasis the important role which co-operative movement can play in Nigeria, especially in this era of food shortage and economic depression. It is certain that the co-operative society plays in increasingly significant role in satisfying material, social and potential needs of their rural and urban women in Nigeria. It was as a result of this that the Federal Republic of Nigeria in her third National Development Plan (1975 – 1980) had a policy objectives of fostering the growth of co-operative movement as instrument for achieving increases Agricultural Productivity and rural transaction, some of these programmes such as Better Life for rural women, Family Support Programme and Family Economic Advancement Programme are yet another move by the government to ensure women participation in development.

Co-operative societies are organized groups, which are created to accomplish one or more functions including production, purchasing, supplying and the provision of credit facilities to its members.

Inspite of the government emphasis on the need for Nigeria to form co-operative societies in order to achieve self sufficiency in food production especially during this period of depressed economy. We are yet to experience the women’s full participation in co-operative societies. Ijere (1981) estimated that out of a population of 80 million, only 2.4% of Nigerian women were co-operative. It is against this backdrop that the present study goes on to investigate the role of co-operative  society in Economic Empowerment of women and the problems militating  against the full participation of women in co-operative society with a view of making recommendation.

1.2         STATEMENT OF PROBLEMS

It has been universally accepted that no nation can achieve a full economic power and sustainable growth it she leaves women out of development process. It is quite imperative for developing nation to consider both sustainable human development and economic growth as function of investment on girls and women as resources or engines of growth or social engineering. However in Nigeria, we find that to varying degrees. Women especially rural women constitute socially economically and politically disadvantaged group when compared to their male counterparts.

The introduction and formation of co-operative society in Nigeria is being targeted to correct the imbalance .Thus the problem to be solved in this research work are centered on the nature, organization role and relevance of co-operative society towards the economic and educational development of women .This research also intend to see co-operative societies solve the economic needs of women .

In Nigeria, guest for Education and Economic power have made a lot of plans and strategies to be implemented and amongst these measures in the recent past has been the clarion call for the formation of co-operative societies.  This work will therefore enable us highlight its contribution and explore areas that need improvement for Economic Empowerment of women .The research will go further to make reason able suggestion with a view to putting zeal for its formation to be extended to the rural women . The research will go further to make reasonable suggestion with a view to putting zeal for its formation to be extended to the rural women.

1.3         RESEARCH  QUESTIONS

This study is guided by the following questions.

(i)                Do co-operative societies contribute to national development?

(ii)             To what extent do women engage in socio-Economic roles that contribute to national development?

(iii)           To what extent do women experience difficulties in their role performance towards Economic Empowerment?

(iv)           What problems confront co-operative societies?

(v)             To what extent does lack of fund effect women in the struggle for economic emancipation?

(vi)           To what extent does illiteracy effect women participation in co-operative?

(vii)        What kind of aid or intensive do governments give to co-operative secretive?

1.4         PURPOSE OF STUDY

THE ROLE OF WOMEN IN CO-OPERATIVE DEVELOPMENT

The aim of this project was to find out the role of Nwanedumba, women Co-operative Society Development in Njikoka Local Government Area of Anambra State.

The subject used for the study, consisted of one hundred women co-operators from four registered women co-operatives in the same local government, sample size was used in selecting these one hundred co-operators from the population of the four registered women co-operative societies in the local government. Questionnaire and oral interview were the major instrument used for the study.  A total of 100 question of the co-operative societies out of these 68 were completed and returned.  One more questionnaire was administered to the divisional corporative officer of Njikoka Local Government Area.

This project also encouraged women to invest more on production ventures than one collection of individual loans from the co-operative.  This will help provide employment opportunities for the members and the people of Njikoka Local Government Area.

TABLE OF CONTENT

CHAPTER ONE

INTRODUCTION

1.1            Background of the study

1.2     Statement of problems

1.3     Purpose of study

1.4     Significance of the study

1.5     Limitations of the study

1.6            Definition of terms

CHAPTER TWO

2.0     Review of related literatures

2.1     Women in co-operative societies

2.2     The role of women in agricultural production

2.2     Government participation in co-operative

2.4     The socio-economic characteristic of women in Njikoka local government area

CHAPTER THREE

3.0     Research design and methodology

3.1     Research design and population

3.2     Sources of data

3.3            Method of investigation

CHAPTER FOUR

4.1     Recommendations

4.2     Conclusion

Bibliography

• INTRODUCTION
  • BACKGROUND OF THE STUDY
  • OBJECTIVE OF THE STUDY
  • STATEMENT OF THE PRINCIPLES
  • DEFINITION OF TERMS

 

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CO- OPERATIVE AUDIT AND CONTROL

Co –operative Audit and Control has been known to be basic  in Country’s economic growth.

In this respect, little or no attention is been given to this venture, Co –operative Audit and Control.

For a country to achieve its desired economic growth development and equipment allocation of revenue, its annual auditing is very necessary .moreover, once our respective co –operative society is well audited in a free and fair manner, frequent and inflation of assets would de detected.

But, the lack and inadequacy of this very concept has given a country a misconception in its dealing with the existing co –operative societies.

Finally, this research work would go a long way to reduce this said predicament by giving an insight into the necessary values and importance attached to it.  Thus, to audit our respective co operative societies, such problems would be definitely eliminated.

 

TABLE OF CONTENTS

COVER PAGE                                                                        I

TITLE PAGE                                                                          II

APPROVAL PAGE                                                                III

DEDICATION                                                                        IV

ACKNOWLEDGEMENT                                                       V

ABSTRACT                                                                            VI

TABLE OF CONTENTS                                                                  VII

CHAPTER ONE

1.0            CO –OPERATIVE ORGANISATIONAL AUDIT AND CONTROL                                                                                      1

1.1            INTRODUCTION                                                                   1

1.2            THE PROBLEM OF AUDITING AND CONTROL     3

1.3            PURPOSE OF THE STUDY                                         7

1.4            SIGNIFICANCE OF THE STUDY                               7

1.5            DEFINITION OF TERMS                                             8

CHAPTER TWO

2.0            IMPORTANCE AND VALUES OF CO-OPERATIVE AUDIT

2.1     MEANING OF CO-OPERATIVE AUDIT                    10

2.2            DETECTION OF ERRORS                                          11

2.3            DETECTION OF FRAUDULENT ACT                       13

2.4            EXTENT AND CONSEQUENCES OF NON               17 ORGANISATIONAL AUDIT

2.5            ECONOMIC PREDICAMENT                                               17

2.6            LACK OF JOB OPPORTUNITIES                               19

CHAPTER THREE

3.0            SUMMARY OF FINDINGS, RECOMMENDATION AND CONCLUSION

3.1     SUMMARY OF FINDINGS                                         23

3.2            RECOMMENDATION                                                 23

3.3            CONCLUSION                                                              24

SELECTED BIBLIOGRAPHY                                               25

CHAPTER ONE

1.0      CO-OPERATIVE ORGANISATION AUDIT AND CONTROL

1.1   INTRODUCTION

A Co-operative is a union made up of a group of people and an enterprise. It is made up of a group of people with common goals, who run an enterprise in order to achieve their aim objective.  There is no co-operative without a group of persons and an enterprise through which they achieve their aims.

The enterprise of a co-operative is only a way through which the group of member achieve their aims. It is an instrument of achieving the socio economic goals of the members. A co-operative has two demands, that means that is  made up of both a group of individuals and enterprise.

The co-operative is a sociological group which possess common interest, goals, aims and objectives for all members of the group. The group of persons making up the co-operative is on a long –term basis. It is relatively permanent and of temporary or on idle basis. These are different roles to be played within the content of the group which must be mutual in the sense that they complement each other.

There may be individualistic or collective role.  This means that these are some roles which individuals are expected to play while these are others which should be carried on by the group. Example of group role is election at the group. Example of group role is election at this general meeting. These will be common values within the group.  These means that certain action of behaviors will be regarded as positive of negative within the group.  There must be some common understanding about what actions and reactions that are acceptable or not acceptable.  This is a way of translating its bye –law into norms which are based on common values and acceptable to all.  These norms could represent the standard norms which stipulate the way of carrying out individual and collective roles.

For a group to exist in the long term, these must be a two way communication:  between the individuals to know the rules of changes in the affairs of the group.  If these is no communication, the group will reek down.

Every group should have a structure through which it functions which lead to the formation of a hierarchy. A group in which everybody is equal will not work. Some people must be higher while others will be lower than others. For instance, there will be the president, secretary, members of management committee etc.  the group must also be identifiable.  That is, it must have some characteristics which will make it easy for it to be identified within of outside the group. Each of these points will help in achieving the goals of the group.

1.2   THE PROBLEM OF AUDITING AND CONTROL

The problems of co-operative organization and control could be traced to many factors.

In the first place, to audit a co-operative organization the members should know actually through education the values and benefits derived from it. Illiteracy among the members is a big backwardness facing the organisation.  The great importance of co-operative education cannot be  over emphasized a medical practitioner, Doctor William King, in his words said that there is a great importance attached to co-operative expert, Mr. Stemera said that “we are giving a choice between two alternative, that is co-operative with a large amount of capital and no education, and a co-operative society with a small amount of capital but with knowledgeable members, our experience inclines us to choose the letter.

The more co-operative education the member possess the easier it will be for the inspector to guide and assist them. Co-operative society with ignorant members in a very heavy burden on the inspection and the item devoted to its supervision is not achieved. Co-operative education is not the study of physics sciences like physics of politics. It simply means knowledge of the meaning objectives and running of the co-operative society, the duties of the members and the committee the knowledge of the society’s bye – law and the relevant sections of the co-operative law. The education can be imported in a formal or informal way. Members can arrange a study of the co-operative laws. This method is formal. It will be a good thing if any time the inspector attends a co-operative society’s meeting, he spends about fifteen minutes teaching the members certain sections of their bye –laws. Informally, the co-operative inspector discusses matters with the members or answers their questions.

Moreover, it is essential that every members of the co-operative society should receive co-operative education. They are expected to know what the objective of the organisation are. A member should be thought his duties and responsibilities to his society, as well as his rights and privileges arising therefore.  He is expected to know also certain provisions of the co –operative law and society law.  Profit is shared among themselves.  The same problem is applicable to producer co-operative society. They needed capital for the purpose of high cultural production for the purpose of economics of large scale production.  But, where such money is not within their reach, that very objective could not be implemented.

Finally, the most capital problem being encountered by co-operative society is the money for employing auditors to audit their annual account. If this should be the case, then, actually the society is facing a big economic and financial predicament.

For instance, where the co-operative society fails to audit its annual account, the financial position of this organisation could not be defected. It could lead to a lot of problems.

First liquidation, fraudulent act and poor planning. It will stop to enjoy economic of large scale investment.  Fraudulent act and other necessary inflation of the organization as assets would be in practise. This problem of auditing the organisation should be strictly checked and eradicated so as to achieve a better for the society’s

1.3   PURPOSE OF THE STUDY   

It helps a nation or country to achieve its desired economic growth, development and equipment allocation of revenue. Its annual auditing is very necessary. Moreover, once our respective co-operative society is well audited in a free and fair manner, fraudulent and inflation of assets would be defected.

1.4   SIGNIFICANCE OF THE STUDY

The main beneficiaries of this study are the public, the accountancy firms, professional accounting bodies and government.

1. Public: This study will enable the public appreciate the duties and capabilities of the auditors.
2. Accounting firms: Auditors help in dictation of errors in the accounting firms. Such as error of commission, omission, principle and compensation.
3. Professional Accountancy Bodies:
4. Government:  This study may show the necessity for government to review certain laws there hinder auditors from performing their role in ensuring survival and growth of such firms and make new law are necessary.  Besides, government will benefit from survival of such enterprises as it will derive income through taxes and job opportunities will be created.

 

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