PREVALENCE OF HEPATITIS C VIRUS INFECTION IN PATIENTS WITH RENAL DISEASE

Project Topic: Prevalence of Hepatitis C Virus (HCV) Infection in Patients with Renal Disease


ABSTRACT

 Acute renal failure is an abrupt decrease in kidney function that leads to accumulation of nitrogenous wastes such as blood urea nitrogen and creatinine. This can be caused by infectious agents. Thus, the objective of the study was to investigate the prevalence of HCV in renal failure patients. The study population comprise of patients with renal failure. Information on demographic features and social life habits were abstracted from the patients and their hospital folders. Blood was collected via venipuncture and serum extracted. The serum was used for anti-HCV antibodies test using 3rd generation anti-HCV kit. Alanine amino transferase, urea and creatinine were estimated. A total of 175 renal patients were analyzed of which, 20 (11.4%) were positive for anti-HCV antibodies. The males had higher HCV positivity than the females (15 vs 5) [8.6% vs 2.8%] while the patients of 41 years and above were 12 (6.8%). Only diabetes was a co-morbid factor, while those on dialysis had HCV positivity of 11 (6.3%) which is Read More »

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EFFECTS OF BANK CONSOLIDATION ON THE PERFORMANCE OF BANKS IN NIGERIA

Project Topic: The Effects of Bank Consolidation on the Performance of Banks in Nigeria


CHAPTER ONE

INTRODUCTION

1.1   BACKGROUND OF THE STUDY

…..However, the four case study banks retained their brand name after the merge and acquisition basically because of their greater capital contribution. In all, eighteen (18) banks were able to meet up with the N25billion capital base through merger and acquisition, six (6) banks stood alone while fourteen (14) could not meet the requirement and has to fold up.

The bank consolidation policy was carried out mainly through merger and acquisition which resulted in the compression of eighty-nine (89) erstwhile Commercial Banks in Nigeria to twenty-five (25) banks with one bank later exiting the scene remaining twenty-four (24) banks. Now that the consolidation programme has come and gone, Omoh (2006:5) notes that attention has been shifted to its term effects on the Nigeria banking system. Read More »

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EVALUATION OF INTERNAL CONTROL SYSTEM IN SELECTED PUBLIC SECTOR ENTERPRISES IN NIGERIA

Project Topic: A Critical Evaluation of Internal Control System in Selected Public Sector Enterprises in Nigeria


CHAPTER ONE

Background of the study

1.1   Introduction

Every organization whether private or public is established for the purpose of making profit or at least, cover cost or breakeven. Because it was established to last for an unseen future and not to collapse a few years after commencement, it has to be making a turnover in order to keep the organization in operation.

Management which is defined as the planning, organizing, staffing, leading or directing, controlling of resources to achieve organizational goals effectively and efficiently. It includes setting corporative goals and making strategic policies and decisions aimed at achieving such goals (Jones et al; 1998).

In the bid to carry out the above mentioned responsibilities, management designs, installs and implements a system of control peculiar to the circumstances of the chances of profitability, such control promotes operational efficiency and eliminate or at least reduce waste when properly applied. This control system is known as internal control. Read More »

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THE IMPACT OF THE RECENT GLOBAL ECONOMIC MELTDOWN ON THE NIGERIAN ECONOMY

Project Topic: The Impact of the Recent Global Economic Meltdown on the Nigerian Economy


CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY

Never since the 1930’s Great Depression has the world faced such lever of financial crisis as the current credit crunch that is threatening to undermine the stability of the world’s economic system and in turn rewrite economic theories that have hitherto been regarded as sacrosanct. The credit crisis which was ignited in the US, but took its first victims in the  UK in 2007 resulting in the collapse of Northern Rock, was triggered by rising defaults by sub-prime US mortgage borrowers;  (Simon E. and Tonia O, 2008).

In the US there are three types of mortgages namely: Conventional, interest-only and sub-prime.

In conventional mortgages, part of each month’s payment goes towards paying off the principle and part goes towards interest. (Fiakpa, L. et’al: 2008) Read More »

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BUDGETING, AN EFFECTIVE APPROACH TO PROFITABILITY, PLANNING AND CONTROL IN MANUFACTURING INDUSTRIES

Project Topic: Budgeting, an Effective Approach to Profitability, Planning and Control in Manufacturing Industries


CHAPTER ONE

INTRODUCTION

1.1     BACKGROUND OF THE STUDY

Budgeting is a comprehensive, formal plan of action that estimates the probable expenditure and income for an organization over a specific period. So, budgeting describes the overall process of preparing and implementing a budget.  Since budgets are such valuable tools for planning and control, budgeting affects nearly every type of organization from governments and large corporations, manufacturing industries to small businesses as well as families and individuals.

Manufacturing firms generally engages in budgeting to determine the most efficient and effective strategies for profit making and expanding its asset base and survival. Budgeting can help a company; use its limited financial and human resources in a manner which best exploits existing business  opportunities. Read More »

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ACCOUNTING INFORMATION SYSTEMS AS DECISION MAKING TOOL IN SMALL-SCALE BUSINESSES IN NIGERIA

Project Topic: Accounting Information System as Decision Making Tool in Small-Scale Businesses in Nigeria 


CHAPTER ONE

GENERAL INTRODUCTION

BACKGROUND OF THE STUDY

The accounting profession has emerged as one of the pillars holding all sphere of the Nigerian Economy which involves the individuals, organizations, co-operate bodies and the government. In our daily living, we are faced and challenged with the problems of Accountability, transparency and otherwise which necessitates the need for accurate and timely decision making as managers of ourselves, co-operate bodies and of firms.

The nature of accounting varies according to the perspective from which it is viewed, and the purpose that it is expected to serve. It generally concerns itself with the development and communication of quantitative information which is essentially of a financial nature. Kodjo (2009: 3). It is a discipline that is very jealously respected. Truly, a proper accounting system is the bedrock of a successful business, whether big or small, public or private.   Read More »

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DETERMINANTS OF CONSUMERS CHOICE AND PURCHASERS’ DECISION BETWEEN LOCAL AND FOREIGN FOOTWEARS

Project Topic: Determinants of Consumers Choice and Purchasers’ Decision between Local and Foreign Footwears


All businesses aim at the consumers. The consumers’ attitude and belief towards the product determines its success or failure. It is widely known that most Nigerians prefer foreign made products. This upsurge in the purchasing of foreign products by the consumers against their locally produced ones in Nigeria has a very serious implication on the economy….

Recent developments in Nigeria show that many companies in major commercial cities in Nigeria have been shut down due to dwindling sales as a result of buyers’ preference for foreign made similar products as against local brands….. Read More »

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ACCOUNTING TO ENHANCE TRUST AND CONFIDENCE IN CORPORATE AFFAIRS

Project Topic: The Role of Accounting to Enhance Trust and Confidence in Corporate Affairs (A Case Study Of Union Bank Nig Plc)


CHAPTER ONE

INTRODUCTION

From a traditional perspective the object of financial statement is to provide information about a business economic situation that is useful for a wide range of users for economic decision making and observing management quality. This decision oriented objective of financial reporting is the constituent part of the various national accounting systems. Investors need information about the amounts, timing, and uncertainty of the company’s future economic inflows and outflows. According to Eugene (2003).

Generally speaking information is needed for two purposes from an economic point of view financial reporting is one important and reliable source of information that helps to allocate capital more efficiently. Misleading information might channel funds into inefficient companies. Capital markets may even collapse when those who normally make business and economic decision feel that they do not get enough or biased information. Read More »

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RISK MANAGEMENT IN BANK LENDING (A CASE STUDY OF EQUITORIAL TRUST BANK)

Project Topic: Risk Management in Bank Lending (A Case of Equatorial Trust Bank)


 CHAPTER ONE

INTRODUCTION

The Nigerian financial institutions have faced difficulties over the years for a multitude of reasons but the major cause of serious banking problems in recent times continues to be directly related to lax credit standards for borrowers and counterparties, poor portfolio risk management or a lack of attention to changes in economic or other circumstances that can lead to a deterioration in the credit standing of a bank’s counterparties. Credit risk is most simply defined as the potential that a bank borrower will fail to meet the obligations in accordance with agreed terms. The goal of risk management in bank lending is to maximize a bank’s risk adjusted rate of return, maintaining risk exposure with acceptable parameters. Read More »

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POOR ACCOUNTING PRACTICES: BANE OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

 

Project Topic: Poor Accounting Practices: Bane of Small and Medium Scale Enterprises in Nigeria


ABSTRACT

Small and medium scale enterprises (SMEs) constitute a pivot of the economic growth and stability of any economy (even developed economies). In recent decades, a lot of attention and efforts were deployed into this sector by both governments and individuals to appropriate the huge proceeds offered by it. Multinational concerns waded into several partnership/counterpart agreements with SMEs in a bid to read and capture a significant part of the market for their products/services. The SMEs are needed both in the productive, distributive and service industries. Their presence has not only expanded but strengthened these industries as well. The success stories of “Asia Tigers” such as Malaysia, Indonesia, Taiwan, Japan, Indian Korea and Israel, to mention a few, could be traded to the investment of enormous resources by the governments of the aforementioned countries to the development of the SMEs. Nigeria after its civil war took place from or borrowed the economic blue print of the aforementioned countries. Thus, for the most part of the last three decades, she had intensified its campaigns and programmes in this sector. Institutes, agencies, parastatals and extra-ministerial departments have been created by government to facilitate the growth of the SMEs. In the present Obasanjo Administration, the small and medium Enterprises Development Agency of Nigeria (SMEDAN) was set up to provide micro-credits and technical assistance to prospective small business owners especially school leavers. This agency has lived up to its billing since its formation. Inspite of all the concerted and well meaning efforts by government and international organizations such as the IMF, World Bank etc. to foster the growth of the SMEs Sector of Nigeria’s Economy, a suitable factor. “Poor Accounting Practices” has been discovered to be a potential threat to the speedy growth of the SMEs. Inadequate and improper record keeping could be attributed to the poor appreciation of accounting roles/functions by Read More »

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