Table of Contents

A Descriptive Analysis

Okonkwo Ejike A.,Eze Adaobi C. and Chigbo Chinwe M.                                                       1 – 11

The Role of Government and Financial Institutions in Small and Medium

Scale Enterprises in Nigeria

Babalola Adesola O., Ayodele, O. Churchill and Usman, Baba U.                                           12 – 18

Impact of Economic and Financial Crimes on the Nigerian Economy: An

Assessment of Money Laundering

Egbelade Mathew O. and Stephen S. Ojo                                                                                 19 – 25

Sales Force Automation (Information Technology) Performance and

Organisational Profitability

Egberi Agbarha Kelvin and Edith O. Egberi                                                                             26 – 34

Fraudulent Practices: The Bane of Nigeria Banking Sector

Mathew Olanrewaju Egbelade,Kumanjock Samuel Nuhu and Gimba Felix Maiangwa          35 – 42

Entrepreneurship Education and Vocational Development as Panacea to

Insecurity in Nigeria

Sharafadeen Iyanda Ganiyu                                                                                                  43 – 55

Factors affecting the Choice of Prevailing Income Measuring Concepts

among Manufacturing Companies

Ademola Emmanuel Akinyele, Aladelusi Kekinde Banjo and Taiwo Akeem Ayinde               56 – 67

Bank Consolidation and Bank Performance in Nigeria: A Review of Current

Literatures

Hauwa Daniyan Bagudu and SaiduSuleiman                                                                         68 – 75

The Impact of Microfinance Banks on the Development of Small Businesses

in Bida Metropolis, Niger State, Nigeria

Ibrahim Abubakar Mikugi and Salihu Dere Ibrahim                                                                76 – 93

Bank Consolidation and Bank Performance in Nigeria: A Review of Current Literatures

HAUWA DANIYAN BAGUDU AND SAIDUSULEIMAN

Department of Banking and Finance

Federal Polytechnic, Bida, Niger State

E-mail: hauwadaniya@yahoo.com; suleimanbankin@gmail.com

ABSTRACT

This study reviewed various, but few recent literatures on bank consolidation in Nigeria. The data set for this paper is made up of pre and post consolidation literatures. They were all secondary data from various recent journals and textbooks. The review indicated that bank consolidation affected bank performance positively in Nigeria. Nevertheless, it  was concluded that bank consolidation could be the lasting solution to the problem of bank distress in Nigeria, and that banks should sustain a good credit policies, efficient internal control and fraud management system they are currently promoting and was also recommended among other things that the CBN should tighten its role as a watchdog for Nigerian financial as well as banking industries and make it clear that none of the twenty-five surviving banks is “too big to fail”.

Factors affecting the Choice of Prevailing Income Measuring Concepts among Manufacturing Companies

¹ADEMOLA EMMANUEL AKINYELE, ²ALADELUSI KEHINDE BANJO AND ³TAIWO AKEEM AYINDE

¹Department of Accountancy, Federal Polytechnic Ilaro, Ogun State

²Department of Banking and Finance, Federal Polytechnic Ilaro, Ogun State

³Department of Business Administration, Federal Polytechnic Ilaro, Ogun State

E-mail: demoladelord2003@yahoo.com ; Taiwoakeem2002@gmail.com

ABSTRACT

The significant of income to any business entity cannot be overemphasized. Income is the residue that is available for distribution to the shareholders which ensures the maintenance of the capital (Glautier A, 2011,). Income is a basic and important item of financial statement that has various uses in various contexts. It is generally perceived as a basis for taxation and redistribution of wealth, a determination of dividend payment policies and investment and decision making guide and element of prediction (Riahi-Belkaoui 2002).The choice of income measurement concepts which has a direct bearing on the operating performance reporting of an organisation is informed by some factors which this paper sought out to examined. To achieve the objective of this study, opinion of selected staff of Fidson Nigeria Plc and Nestle Nigeria Plc Lagos State were sought through the use of questionnaire and besides relevant theories and concepts were reviewed The questionnaire were analysed with the use of SPSS 17 .The evidence shows that the choice of accounting concepts as the  prevailing income measurement concept is premised on historical cost accounting given its unconditional and long standing acceptance of this version of income by the accounting profession and the business world. The paper finally recommends that the use of other income measurement such as the economic view should be preferred due to some militating factors against the use of accounting income which is historical in nature.

Entrepreneurship Education and Vocational Development as Panacea to Insecurity in Nigeria

SHARAFADEEN IYANDA GANIYU

Department of Business Education

Federal College of Education, Yola

E-mail: iyandaadeen@gmail.com

ABSTRACT

Now that insecurity has reached the level of an epidemic that threatens the existence of Nigeria as a nation, there have been several calls and approaches to check the menace. One of such approaches is entrepreneurship and vocational development to engage the teeming youths who are prone to these evils and social ills in a bid to make them not only independent but also employers of labour. This paper therefore discussed the concepts of entrepreneurship education and vocational development, their importance in combating insecurity in the land, causes and effects of insecurity on Nigeria and Nigerians. It came into conclusion that the entrepreneurship education and vocational development approach is not only durable and cost effective; it tackles the roots of insecurity and not just the symptoms. Recommendations were made toward promoting entrepreneurship education and vocational development as a great alternative route out of the insecurity quagmire in the country.