The researcher aim at knowing the detail of office information  an communication system  skills needed by secretaries  in today’s business. The work is divided into fire chapters the first chapter to works. Into the background of the study, statement of the study, purpose of the study, significance of the study, research question, and scope of the study.

The chapter two bring about the review of related literature, on office information and communication system skill need by secretaries in today’s business and authors name. The chapter three aims of finding the solution to some specific problems. The research methodogy, design  of the study, area of the study, population of the study, sample technique  instrument of data collection,  validation of the instrument, method of data collection, method  of data analysis.

The chapter four present the  data collected in the course of the  research  not is the  data presentation analysis  and discussion of findings.

In chapter five, the whole chapter was by marine, were drawn.




       The process of information today has greatly improved as well as widened both in meaning  and in scope by constant improvements  in the  field of technology unlike in the by gone years. Offices are now equipped with how modern  electronic machine.

       At the turn of the century most written information was compiled  by hand, in pen and ink, copies  were  made by hand, an communication was by letter,  telegraph or in person. Today most of the  tedious  functions related to information handling  and processing  and done through the  computer and telecommunication systems, these systems have evolved to the point where a manager can be in touch with his  business  form his or her home, car or in mid-flight

       Managing  information is one of the most challenging tasks facing most business offices today, be it private public, government  or multo-national corporations. Recants innovations information technology have necessitated  the need for constant review of  new technical  method and equipment in information  processing. This  will also  result in constant review of our information  processing  system. This new innovations should help keep the business  information  system current and every accurate  so that quality  decisions can be made at every level.

       Today, the outcome of technology is newspaper less  office occasioned by office information and communication system  with the tools of information  and communication system such as E-mail, internet,  fax telex, telephone, world wide web (www) and  video conferencing the etc. office and services  have  become much easier, faster, and satisfaction  the world has  turned  into a computer age,  through the element of office  information and  communication system. It was and is still the key enabler  to this new way of working  that has  transformed the landscape  of todays business  (Umunnah, 2003) .

In the view of O. bring (2002) office information  and communication system is the  use of microelectronic  equipment  for processing information and communication. Information  and communication system is the  discipline encompassing  computer systems, telecommunication  networks and  multi- media application, little wonder Ojukwu and Ojukwu, (2002) defined the term as the acquisition  processing, storage, and dissemination.  Of vocal  pictorial  textual and numerical  information  by microelectronic  based  on combination of computing  and telecommunication. Office information  and communication  system are  advantageous in changing workers attitude  to work especially the secretaries  investablishign efficiency in communication,  in profit, in operating new jobs and effective in mass education. In deed, office  work would have been cumber some and organization goals  and objective unattainable without the tools of office information and communication system.

There is need that current development  in the  area of office information and communication system, should  be investigated with  view of identifying  skills  that  should be infused onto  today’s secretaries.

       This is necessary so as to  bridge the gap between institutional training  and work  place demands for specific skill o3 brim (2002) urged business  and office educators to use  appropriate methodology to  discover what requirement  and abilities (ie skill) are needed  by secretaries  in the todays business  to respond technological advances in the collection,  processing, storage and retrieval of  information he opined that the new ability  requirements  should be converted into educational objectives  in forma of performance  goals  that  explicitly  and unambiguously  described jobs  and task in  the business  of today.

        The need for secretaries to posses skills  in handling office  information and communication  system  for effective job performance in the  business of today cannot be over emphasized no business  of today can function or flourish  effectively with out proper application  of office information and communication  systems in this period of sophisticated information  and communication  technologies  and succeed in face at stuff  competitions from rivalries in todays business. So  far that these office information and communication  system are indispensable  for  efficient  management  information  and  communication , therefore, the secretary’s  skills  are the  major determinate to the level of success to be achieved in the applicator of these  system.


The sophistication  of office  information  and communication  systems  no doubt has crated a lot of problems that  need to be taken care of . for all  types  of organization to succeed in today’s rapidly  changing  environment , they  need to be able to  process  data and use  information  effectively. In conducting their day- to-day operations, organizations use information  for functions such as planning, controlling organizing  and decision  making. For  instance  most secretaries  in todays business  cannot operate modern equipment that  is used or found  in the office  today. For  example faxing, E-mailing, and  sourcing for information in the web, securing information  by using  password.

       Therefore the problem of this study is to ascertain the office information and communication  system  skills needed by secretaries in today’s business.


The  main purpose  of this study is to investigate on the  basic office information and communication system skills needed by secretaries  in todays business. 

       Concisely, this study seek to ascertain the following such as.

1.  To identify the office  information  and communication system  skills needed  by secretaries in  today’s  business  for operating fax machine.

2.  To determine the telephone skills needed by secretaries in today’s  business.

3.  To find  out the telecommunication  skills needed  by secretaries  in today’s business.

4.  To assess the skills needed by secretaries on computer/word processing operation.

5.  To analyze the communication system skills needed  by secretaries  in the operation of internet relay chart and video conferencing.


It is hoped that this  study will be great benefits to management  in business organization and government  parasites, as it will make  them  identify  know more about office  information and communication system  skills required in any modern business organization.

       Many, if not most business uses  computer  to process  data into useful information. There are few  modern offices  which have not introduced some aspects of compute operations into their  information processing tasks. It is  therefore very likely thatm upon entering the business environment  the secretary will be required to use a compute to interact with her company’s computer-based  information system  to perform  many of her processing  tasks.

       Therefore, it is crucial that successful office information  and communication system  skills should  enhance  the qualify  of work life for a majority

Of employees while facilitating business processes. Secretaries cannot be complacent and rely on their basic  office skills. The ability to be  corner sant will computer, word  processing , desktop publishing  equipment, data-base, spread sheets, computer  application  and future  innovation will be an essential requirement needed.


1.  What office information and communication system skills needed by secretaries in today’s business  for operating fax machine?

2.  What E-mail skills is needed  secretaries in today’s  business?

3.  What telecommunication skills needed by secretaries  in today’s  business?

4.  What are the skills  needed by secretaries in computer/ word processing operation?

5.  What communication system skills needed by secretaries in the operation of internet relay chart and video conferencing.


       This study aims at convening  the office information and communication system skills needed by secretaries  in today’s  business.The study covers the entire Owerr using  selected corporate business establishment both  public and private  organization. 





        Office machines and equipments being used in business office today have accounted tremendously to the present and provide less fatigue work for secretaries in modern business organization.

        The growth of modern business fiends has made it mandatory that all manner of practitioner in business fields should be well informed on the various aspect of office equipment and machinery that are used in daily performance of office functions. the usage of these machines and equipment must be dependent on, various factors namely:- the type of job, how sophisticated the job requiring the machine is, the amount of capital at the disposal of the organization in the purchase of such equipment, the range of equipment at the disposal of the user etc.

There are now, wide variety of modern office equipment which serves secretaries purpose.

Eze (1983) says that the increasing demand of modern industrial, political and social engineering technology have compounded information, expanded unimaginably the scope and depth of human knowledge and rendered the gathering far beyond traditional human labour and tools. To this end, the introduction of a new technology in the form of modern office equipment precipitates change in the nature of office work.

Ajakemo (1995) sated that the tremendous growth of business coupled with their complexities and ever-keener completion among various business organization among others have increased the need for modern office machines and equipment. Today, increasing technological dependence, high volume, information requirements and the importance and value of the human resource have mounted a lot of pressure on the management of most business organization to look elsewhere for shaper tools which not only relievers man from both physical and mental strain but help to enhance productivity.

As industries are growing every day, manual labour alone can no longer contain the requirements of office work requiring high volume data collection, analysis and communication. Beside, some machines prevent fraud like the cheques writing machines and also help to increase efficiency, accuracy, and appearance of documents such as memo, graphs, letters etc. Hence, no office can exist and function effectively without modern office machines and equipment.


        We have been putting forward the argument that for the need of office machines, but it is important that I equally take of the problems associated with secretaries and office equipments and the machines in their places of works.

        Secretaries usually perform a variety of tasks requiring different skills. The need to improve the quality of information has are created wide speed interest at present office technology and hence more sophisticate equipment are being used increasing in office.

        Obviously growth in size, complexity of business and ever-keener competition of business organizations are mounting a lot of pressure on the management of these organization to look for shaper tools in physical production and in mental work, such as problem recognition, analysis, memory and communication to achieve understanding. Besides, technological advances in office machines and related equipment to meet administrative needs are now progressing with amazing speed.

        Secretaries see increase in information technology as a challenge and also as a threat to their job or profession.

        This problem and anxiety in the minds of office workers, it is likely to lead to a drastic reduction in production in most office.

        Finally, this situation calls for serious policies by management deal with the problem, which psychologically destroys the mental and emotional state of workers.


        The purpose of this study are:-

1.     To identity the contributions of office machines to an organization.

2.     To identity the problems associated with modern office equipment.

3.     To identity the prospects associated with the use of modern office equipment.

4.     To identity what should be considered before purchasing a new machine.


The following questions have been asked as a guide to the questions of the study.

1.     What are the contributions of modern equipment to the organization?


3.     What are the prospects of using modern office equipment in an organization?

4.     What are the items to be considered before purchasing a new machine?

        Modern office equipment is the name given to all the newly invented electronic machines that are being introduced in the offices as a result of additional increase in production. Office equipment includes all terms of machines and furniture that facilitate office operations.




The contract of employment has assigned duties and rights both under common law and statutes to the employer and employee. The law will fail to protect the employee adequately if the duties of the employer are not adequately enforced, since the rights of an employee are directly predicated upon the performance of the employer’s duties. Although an employer owes a general duty of are lawful visitors to his premises, he owes his employees at common law, a personal duty of care which is to take reasonable care for the safety of his employees in the course f their employment. In Nigeria, the legal protection of the employee’s right through adequate enforcement of the employers’ duties is of uttermost importance in view of the scarcity of employment opportunities, which predisposes the employed to unfair terms of employment. This research examines the liability of a employer to pay compensation for personal injuries suffered by employees in the course of their employment under the Employee’s Compensation Act as well as the conditions for entitlement to compensation, the nature of the risks covered by the Act, the remedies open to an injured employee and the defences available to an employer. This research further discusses that the rates of compensation recoverable under the Employee’s Compensation Act is too narrowly construed by the courts and therefore calls for holistic review of the rated of compensation in line with current economic realities in Nigeria.


Title Page                    –           –           –           –           –           –           –           i

Certification                –           –           –           –           –           –           –           ii

Dedication                  –           –           –           –           –           –           –           iii

Acknowledgement      –           –           –           –           –           –           –           iv

Abstract                      –           –           –           –           –           –           –           v

Table of Content         –           –           –           –           –           –           –           vi

List of Cases               –           –           –           –           –           –           –           x

List of Statute             –           –           –           –           –           –           –           xii



1.1       Background of the Study       –           –           –           –           –           1

1.2       Statement of the Problem       –           –           –           –           –           12

1.3       Objectives of the Study          –           –           –           –           –           13

1.4       Research Questions     –           –           –           –           –           –           14

1.5       Significance of the Study       –           –           –           –           –           14

1.6       Scope of the Study     –           –           –           –           –           –           15

1.7       Research Methodology           –           –           –           –           –           15

1.8       Literature Review       –           –           –           –           –           –           16

1.9       Definition of Terms    –           –           –           –           –           –           21



2.1       Labour and Industrial Relations in Nigeria    –           –           –           24

2.2       Scope of Contract of Employment     –           –           –           –           37

2.3       Formation of Contract of Employment          –           –           –           41

2.4       Terms of a Contract of Employment  –           –           –           –           42

2.5       Historical Background of Employer’s Liability          –           –           44

2.6       Basis of the Employer’s Liability       –           –           –           –           47



3.1       Sources of the Employer’s Duties      –           –           –           –           49

3.2     The Common Law Duties           –        –        –        –        50

3.2.1    Duty to Make Available Proper Tools and Plants for Work   –           51

3.2.2    Safe Place of Work     –           –           –           –           –           –           52

3.2.3    Safe and Secure System of Work and Supervision    –           –           52

3.2.4   Competent Staff with reasonably Competent Fellow Employees       52

3.3       The Statutory Duties   –           –           –           –           –           –           53

3.3.1    Adequate Training of Workers           –           –           –           –           54

3.3.2    Payment of Wages      –           –           –           –           –           –           54

3.3.3    Provision of Safe Sanitary and Humane Conditions of Work           55

3.3.4    Annual Holiday with Pay       –           –           –           –           –           55

3.3.5    Sick Leave      –           –           –           –           –           –           –           56

3.3.6    Employee’s Compensation     –           –           –           –           –           56

3.4       Industrial Injuries Occupational Diseases, Employee’s

Welfare and Social Security Under Employee’s

Compensation Act, 2010        –           –           –           –           –           56

3.4.1    Application of the Employee’s Compensation Act, 2010                  58

3.4.2    Who is an Employee? –           –           –           –           –           –           59

3.4.3    Who is an Employer?  –           –           –           –           –           –           60

3.4.4    Industrial Injury and Disablement                  –           –           –           60

3.4.5    Types of Injury and Compensation Payable   –           –           –           62

3.4.6    Accidents Occurring Out of and in the Course of Employment        64

3.4.7    Occupational or Industrial Disease                 –           –           –           68

3.4.8    What is Occupational or Industrial Disease    –           –           –           69

3.4.9    Vicarious Liability      –           –           –           –           –           –           70

3.5       Rights of the Employer and Employee           –           –           –           70

3.5.1    Rights of the Employer           –           –           –           –           –           70

3.5.2    Right of an Employee –           –           –           –           –           –           73



4.1       Contractual Breach and Employer’s Liability            –           –           77

4.2       Breach of Liability by the Employer  –           –           –           80

4.3       Proof of Liability        –           –           –           –           –           –           82

4.3.1    What is your Employment Status       –           –           –           –           82

4.3.2    What is Employment Contract?          –           –           –           –           82

4.4       Remedies for Employee’s       –           –           –           –           –           83

4.4.1    Breach by Employer               –           –           –           –           –           83

4.4.2    Breach by Employee               –           –           –           –           –           84

4.4.3    Contracts         –           –           –           –           –           –           –           84

4.4.4    Law     –           –           –           –           –           –           –           –           85

4.5       Remedies for License –           –           –           –           –           –           86





1.1 Background of the study

Under the law employers are responsible for health and safety management. It is an employer’s duty to protect the health, safety and welfare of their employees and other people who might be affected by their business. Employers must do whatever is reasonably practicable to achieve this. This means making sure those workers and others are protected from anything that may cause harm, effectively controlling any risks to injury or health that could arise in the workplace[1]. Employers have duties under health and safety law to assess risks in the workplace. Risk assessments should be carried out that address all risks that might cause harm in the workplace. Employers must give information about the risks in the workplace and how employees are protected, also instruct and train the staff on how to deal with the risks[2].

[3]However, the primary legislation that regulates the employment of persons in Nigeria is the Labour Act. Other laws that are of importance are the Constitution of the Federal Republic of Nigeria (Promulgation) Act (Chapter C23, Laws of the Federation of Nigeria 2004, as amended) and the National Industrial Court of Nigeria Act 2006, which prescribes the jurisdiction of the National Industrial Court of Nigeria (NICN). Employment law in Nigeria is not founded on the provisions of a single statute. Rather, it is dispersed in different legislation that together provides the framework. While there is an unsettled discussion as to whether the Labour Act (LA) extends beyond unskilled and manual workers, it nonetheless remains the governing law for labour matters[4].

Nigerian law allows freedom of contract in upholding and binding employers and employees to their agreements. There are also various statutory provisions of which parties must take cognisance when contracting; the laws regulating pensions and tax for instance, are not within the scope of contractual freedom[5]. The law and practice of determination of contracts of employment in Nigeria is employer friendly. The employer is free to determine the contract of employment of his employee for bad reasons or for no reason at all. This is in contradistinction with the law and practice across the world. This shows that the law and practice of determination of contracts of employment differ with those of other countries. This difference is occasioned by the fact some countries across the world have moved away from the common law position that permits an employer to determine the contract of employment of his employee for bad or for no reason at all. The move away from this common law position started with the International Labour Organization which adopted ILO Termination of Employment Recommendation and ILO Termination of Employment Convention 158 of 1982. About 36 countries of the world have ratified the Convention while about fifty five countries both those who have ratified the Convention and those who have not ratified the Convention have embraced the provisions of the Articles of the Convention which contains ILO standards on unfair dismissal. Despite this effort by the International Labour Organization towards ensuring a policy of fair dismissal, Nigeria is still in full practice of the common law termination at the will of the employer.

The factors accounting for Nigeria’s failure to embrace this-meaning convention containing ILO standards on unfair dismissal are the provisions of the Constitution of Federal Republic of Nigeria 1999 as amended requiring ratification and domestication of treaties and conventions before they can be enforced in Nigeria. None application of the convention containing ILO standards on unfair dismissal leaves Nigeria with practices which are unfair in the global perspective. This research work appraises the law and practice in Nigeria on the determination of contracts of employment. It analyzes termination and dismissal situations in Nigeria[6].

1.2       Statement of the problem

Issues bordering on determination of contract of employment take domination position in labour and industrial relations. Unfair dismissal is one of the problems plaguing employees in developing countries like Nigeria. Unfair dismissal practices have put employees in Nigeria in a bagger has no choice situation. Nigeria has remained under the common law determination at the will of employer[7].

            Nigeria as a dualist state is under constitution impediments which hinder Nigeria from embracing the Internation Labour Organisation standards on unfair dismissal. The attitude of the Nigeria Constitution on the application of International Labour Organization standards on unfair dismissal in Nigeria is another major problem hindering from implementing the ILO standards on unfair dismissal. The role of the three arms of government on the application of ILO standards on unfair dismissal in Nigeria also leaves much to be desired. The step taken by the Legislature in Nigeria towards ensuring that international treaties and conventions are applied in Nigeria as provided in the Constitution of Federal Republic of Nigeria (Third Alteration) Act, 2010 is surrounded with controversy. These factors have made it difficult for Nigeria to apply the ILO Convention containing the ILO standards on unfair dismissal. None application of this ILO Convention containing the ILO standards on unfair dismissal accounts for Nigeria’s failure to achieve a policy of fair dismissal[8].

1.3       Objective of the study

The main objective of this study is to discuss the critical appraisal of employers duty of care in Nigerian labour jurisprudence.

The specific objectives are to:

1.      discuss the duties and rights of the employer and employee

2.       examine changing trends in employer – employee relation in Nigeria

3.      discuss contract and termination of employment

4.      examine the application of international labour standards

1.4       Significance of the study

The importance of this research work is in the fact that the research is an informed agitation through an academic work for Nigeria to embrace the modern of law and policy of fair dismissal. It shows by way of an appendix the extent of conformity of about 55 countries that have embraced of the Convention containing the ILO standards on unfair dismissal. The researchers made far-reaching recommendations that will enable Nigeria actualize the policy of fair dismissal.

1.5       Methodology

The researchers adopt analytical comparison using statute books, case law, text books, journal articles (local and international), Internal materials, unpublished works, international instruments. The work is broken into five chapters.

1.6       Literature Review

Employers engage persons on either contracts of service or contracts for services. Only a person engaged under a contract of service is an employee and therefore protected by the full range of employment legislation. An independent contractor or self-employed person will have a contract for services with the party for whom the work is being done. The distinction between a contract of service and a contract for services can sometimes be unclear but the type of contract a person is engaged under can have serious implications for both employer and employee in matters such as employment protection legislation, taxation and social welfare[9].

The common law, from where Nigeria borrowed some of its laws, has from early days imposed a duty on the employer to take necessary cam to see that the employees jointly engaged with him in carrying on his work or industry shall not suffer any Injury, either as a result of his personal negligence, or through his failure to properly superintend and control the undertaking in which he and the servant’s are mutually engaged.  The employee has a right of action where there is a breach of this duty and personal injury is cawed. An employer was always liable at Common Law for his own personal negligence. The employer who actually, takes part in the work himself is responsible for his negligence to an employee equally as to a stranger. If the employer is a private firm, the negligence of me partner is accounted the negligence of the employer[10].

To avoid contracting out, the doctrine of common employment stated r that if the person occasioning and the person suffering an injury were fellow employees engaged in a common employment for and under the same employer, where the employer had taken reasonable care to select proper and competent servants, he was not liable at Common Law for the consequences of the injury. The application of the doctrine was modified by English statute in 1990.  Where a cause of action occurred on or after 5th of July, 1992, the doctrine does not apply. Where a contract or service or apprenticeship contains a provision, to the effect of excluding or limiting the liability of the employer in respect to personal injuries, the contract is void. Such personal injuries would be caused by the person employed or apprenticed by the negligence of persons in common employment with him[11].

In consequence, the right of an employee to recover damages from his employer for the fault caused by another employee, which existed before the doctrine of common employment became operative, again has force. The duty of care owed by me worker to another, where both join in a common operation is not repealed and by the fact it seems that the operation is dangerous and contrary to the employing institution[12].

At Common Law, it is implied from the contract that an employee takes upon himself the risks incidental to his employment. The employee cannot call upon his employer, merely because of their relation of employer and employee, to compensate Nm for any Injury which he may sustain while performing his duties. An exception is special contract. The employees claim for compensation may be in consequence of the dangerous character of the work upon which he is engaged or of the breakdown of the machinery, or of the negligence, or default of strangers, but the claim will not be sustained[13].

The employer does not warrant the employee’s safety in the working conditions. He does not also act se an insurer of the employee’s safety. It is expected of the employee to exercise due care and skill. Also, the master does not owe any general duty to the employee to take reasonable care of the employee s goods. The duty extends only to his person. Where the employer’s breach of duty is such as to place the employee in imminent peril, the same duty would extend to persons reasonably trying to rescue the employee. See the case Beer V. T.E. Hopkins and Sons Ltd. (1958) 3 All E.R. 147[14].

[1] Olawale Adebambo and Folabi Kuti are partners and Ifedayo Iroche is an intermediate associate at Perchstone & Graeys.

[2] Chapter T8, LFN 2004.

[3] Section 245C (1) (f) of the CFRN 1999, as amended.

[4] E.E, Uvieghara, Labour law in Nigeria (Lagos: Malthouse Press Limited, 2001); C K, Agomo, National Justice and individual Employment Law in Nigeria’s in current themes in Nigeria Law, Adegbe and Akande (eds: 1997); A, Emiola, Nigerian Labour Law (4th edn, Ogbomoso: Emiola Publishers Limited, 2008); C, Nwagbara, Determination of contract employment and Remedies for Wrongful Dismissal, (Nigeria: Trait Publishers, 2000)

[5] S, Erugo, Security of Employment in Nigeria: A case for statutory Intervention, NJLIR Vol. 1 No. 1 (2007) p.60; F, Ojo, Legal Redress for Unlawful Termination of Employment: It is Time to call A spade A Spade’, NJIR, Vol. 1 No. 3 (2007) P.3; A O, Elias, ‘Summary Dismissal Upon Allegation of Crime-An Overview, MRJFIL Vol. 3 No. 3 (2000) p. 134   

[6] E O, Abugu, ‘ILO standards and the Nigeria Law of Unfair Dismissal’ AJICL Vol. 17 (2009). P. 181-121; J E O, Abugu, Treatise on the Application of ILO Convention in Nigeria, (Lagos: University of Lagos Press, 2009)

[7] O, Animashaun, ‘Unfair Dismissal: A Novel Idea in Nigerian Employment Law’, NJLIR, Vol. 2 No. 1 (2008) p.1

[8] M R, Fredland, The Contract of Employment (Oxford University Press, 1976); G, Janner, Janner’s Compendium of Employment Law, (London: Business Books Ltd, 1997); Gould, ‘The Idea of the Job as property in Contemporary America: The Legal and Collective Bargaining Framework’, Brigham Young University Law Review, p 885

[9] Abacha v Fawehinmi Supra pp. 165-166. See also South African case of NUMSA v Bader pop, unreported,case No. CCT 14/02/13/12/2002; National Defence Union v Minister of Defence Unreported Case No: CCT 27/98delivered 26/05/1991

[10] J.E.O. Abugu,  A Treatise on The Application of ILO Convention In Nigeria, op cit , p. 33

[11]  Ibid . Article 2(3 & 4)

[12] Oserogho & Associates

[13] Constitution of Federal Republic of Nigeria, Op cit Section 6(6) b.

[14] constitution of Federal Republic of Nigeria (Third Alteration) Act 2010, Section 254 (c) (f & h).




The term ‘Separation of Powers’ is an influential concept in modern democracies; it denotes the practice of dividing the powers of a government among different branches thereof like the principle of ‘Division of Labour’in Adam Smith’s economics, the doctrine of separation of powers is geared towards efficiency but also more importantly, towards guarding against abuse of authority. Hence, it is a liberty-sensitive concept. A government of separated powers assigns different political and legal duties to the legislative, executive and judicial departments. This means that while the legislature has the power to make laws, the executive branch has the authority to administer and enforce the laws so made. The judicial division, on the other hand, tries cases brought before the court and interprets the laws. This project seeks to address the various forms of separation of powers in Nigeria and the need thereof for the growth, good governance of our nascent democracy.  



1.1       Background of the Study    

The doctrine of “the separation of powers as usually understood is derived form Montesquieu, whose elaboration of it was based on the study of Locke’s writing[1] who observed the conditions of the 17th century England. In his work, second Treatise on Civil Government[2], he reasoned that:

It may be too great a temptation to human frailty, apt to grasp at power, for the same persons who have the power of making laws, to have also in their hands the power to execute them, whereby they may exempt themselves from obedience to the laws they made, and suit the law both in its making and execution, to their own private advantage [3]

            Montesquieu was concerned with the preservation of political liberty. “Political Liberty” is to be found, he says “only when there is no abuse of power”. But constant experiences show it that every man invested with power is liable to abuse it and to carry his authority as far as it will go. To prevent this abuse, it is necessary from the nature of things that one power should check on another; when the legislature and executive powers are united in the same person or body, there can be no liberty. Again, there is no liberty if the judicial power is not separated from the legislative and the Executive.  There would be an end if the same person or body whether the nobles or the people were to exercise these powers.

            The question whether separation of powers (i.e the distribution of the various powers of government among different organs) in so far as is practicable, is desirable and to what extent, is a problem of political theory and must be distinguished from the question which alone concerns the constitutional lawyer namely, whether and to what extent such a separation actually exist in any given constitution.

            Thus, according to the doctrine, a person or body must not exercise more than one of the powers of government; one arm of government must not control or interfere with the others and one arm of government must not exercise the functions of others. This is because, as has been observed by Blackstone; “In all tyrannical government, the supreme magistrates, or the right both of making and of enforcing the laws is vested in one and the same man or one and the same body of  men; and wherever these two powers are united together, there can be no public liberty”.

Madison believes that:

There can be no liberty where the legislative and executive powers are united in the person or body of magistrates or if the power of judging is not separated from the legislative and executive powers”. Up until 1960, Nigeria was under colonial rule and the concept of separation of powers was in operation to a very limited extent because of the overriding authority of the colonial masters. After independence, the 1953 and 1960 parliamentary constitutions operated the British concept of separation of powers whereby power was shared between the judiciary on one side, and the parliament and the executive on the other; the latter being an integral though distinct offshoot of the former.

            Under the 1979 and 1999 presidential constitutions, there was a greater separation in a manner similar to that of the constitution of the United States of America. Under all these constitutions, Section 4 vested legislative powers in the National Assembly and Houses of Assembly respectively, section 5 vested executive powers on the president and Governors, and the powers may be subject to other constitutional provisions or laws made by the National Assembly, be exercised by them directly or through vice president, Ministers or officers of the public service; and by virtue of section 6, judicial powers were vested in the courts established by the constitution.

The case of Garba v. F.C.S.C and Governor of Lagos State v. Ojukwu: the court also upheld the same decision that the three arms of government are equal and should separate in a manner as not to sabotage the other or else there will be chaos. Issues of chaos and proletariat revolution were seen to have proliferated in the past due to tyrannical and dictatorial regimes; hence the need arose for a symptom such as democracy, a balanced system which therefore leaves very little room for chaos and resort which comes up as a result of tyrannical oppression and suppression.

            Consequently, without a democratic system which is the bedrock of good governance, the doctrine of separation of powers will be a vague term. Thus, good governance has taken an increasing importance in the last fifteen years developing cooperation and governmental administration. It is regarded today as essential prerequisite for human development and for the avoidance of usurpation of powers, be it among the three arms of government or on corporate world, and against the arbitrary or tyrannical use of power.

            Good governance entails transparency, accountability of the management of human, natural, economic and financial resources for the purposes of equitable and sustainable development Phillips, in an attempt to expatriate the meaning of good governance, posited that “good governance involves far more than the power of the state or the strength of political will, the rule of law, transparency, and accountability are not merely technical questions of administrative procedure or institutional design. While the rule of law, transparency, and accountability are outcomes of democratizing process driven not by committed leadership, but also by the participation of and contention among, groups and interest in society processes that are most effective when sustained and restrained by legitimate and effective institutions.

1.2       Statement of the Problem    

A common belief among political science scholars is that for liberty and freedom to be maintained, and to ensure justice and equity, there should be a separation of powers among the three branches of government, namely the Executive, the judiciary and the legislature. This system of government as it is argued, would provide a safeguard against concentration of too much power in a single authority and to enhance democracy and good governance. Therefore this research work is conditioned to access and examine the role of the arms of government with regard to separation of powers and its impact in democracy and good governance in Nigeria, the challenges and the way forward.   

1.3       Objectives of the Study

            The main aims or objectives of this study are:

1.   To examine the extent to which separation of powers have helped in good governance.

2.   Determine the extent to which the legislature could be a basic institution for the translation of the masses preferences like provision of basic health facilities, roads, employment etc into public policy through appropriate legislation, etc.

3.   Provide enough exposition on the wider issues of democracy and good governance.

4.   Specifically determine whether the pace of economic development in Nigeria can at anytime be attributed to the separation of power on the country.

5.   Recommend ways through which the activities of the legislature, executive and judicial can be strengthened in order to obtain an enduring democracy in the country.  

1.4       Research Questions       

            This study is guided by the following research questions:

1.   Does the separation of power have any impact on good governance?

2.   Does separation of power help to balance the political system of the country?

3.   Does separation of powers help to regulate the powers exercise by each arm of government in Nigeria?

4.   What are the challenges of good governance in Nigeria?

5.   Under what circumstances can the doctrine of separation of powers and challenges of good governance be consummated

1.5       Research Methodology

This research is primarily library based and thorough deskwork. Accordingly, both hard copies of academic materials obtained from the library and internet respectively will be used as primary and secondary sources. The primary sources comprise of textbook, journals, and online materials while the secondary sources also to be used are case laws or judicial authorities, legal dictionaries, statutes, newspapers, scholarly articles that are related to this work.

1.6       Scope of the Study

            The scope of this study relates to constitutional law and administrative law respectfully, as well as good governance in related courses, the legality of separation of powers which is to the effect that powers must be duly separated for the avoidance of arbitrariness. Also in relation to this work, we shall discuss the principles of separation of powers, it necessities, application, and violations as well as the powers and functions of the legislature, executive and judicial arm of government.

            To be discussed also are the nature of governance and it challenges as well as the prospects for an effective and representative government which shall be duly adumbrated. In view of the fact that the doctrine of separation of powers and good governance are also matters of international concern, reference would be made where necessary, to other countries of the world by way of comparison.

1.7       Significance of the Study  

The decision to embark on this work was anchored on the fact that Nigeria, after a prolonged period of military rule became a democratic nation on May 29, 1999. Its government, at all levels, was revamped and revitalized through competitive elections to serve the peculiar needs of democracy. With the return of democracy, there is the need to carryout some reflections on the nation’s political experience and to also examine the activities of the government in entrenching democracy and its effort in contributing to the welfare of the citizens with regards to good governance.

1.8       Organization of the work

The study is organized in five chapters which discuss broadly on the doctrine of separation of powers among the various organ of government and good governance in Nigeria. Chapter one gives an introduction and definition of terms and review relevant literatures. Chapter two deals with the historical analysis and nature of the doctrine of separation of powers and it goes ahead to discuss the relevancy of the doctrine in Nigeria. Chapter three introduced the concept of good governance, its relevancy and application in Nigeria. Chapter analyze the concept of good governance its applicability and relationship with the doctrine of separation of powers Nigeria. Chapter five closes with the summary of the research, recommendations and conclusions arrived at from the outcome of the work. 

1.9        Definition of Terms

Power according to Black’s Law Dictionary[4], power implies “the ability to act or not act, especially, a person capacity for acting in such a manner as  to control someone else’s responses, it also refers to as dominance, control, or influence over  another, control over one’s subordinates. Power for the purposes of contract refers to “the capacity of change a legal relationship. In this terminology the officered has, before the contract is made a power to create a contract by means of acceptance.    

Jurisdiction: The Black’s Law Dictionary states that jurisdiction is “a court’s powers to decide a case or issue a decree[5]. Strouds” judicial dictionary of words and phrases views jurisdiction to be a courts limits which are imposed upon its power to hear and determine issues between persons seeking to avail themselves of its process by reference to (1) the subject matter of the issue or (2) to the kind of relief sought, or to any combination of this factors.

Governance: According to Oxford Advance Learners dictionary[6], governance implies the activity of governing a country or controlling a company or an organization the way in which a country is governed or an institution is control is controlled.

Constitution: The constitution is the fundamental and organic law of a nation or state that establishes the institutions and apparatus of government sovereign powers, and guarantees individual civil rights and civil liberties.

1.10     Literature Review

In view of the fact that the “Doctrine of Separation of Powers” and good governance” are central to this work, it is opposite to consider this two issues as per, the entails of separation of powers in the Nigerian situation, the functions, limitations and prospects of separation of powers? What are the challenges facing good governance. The learned author, Jain asserts that “the doctrine of separation of powers refers to the division of government responsibilities into distinct branches to limit any one branch from exercising the core functions of another; the intent is to prevent concentration of power and provide for checks and balances.[7] Thus, the doctrine of separation of powers is one of the fundamental principles upon which the basic structure of democratic state is based. The doctrine of separation of powers runs contrary to the concept of concentration of powers which existed in the ancient medieval period where, all the powers of the three organs of government[8] remain concentrated in the sovereign.

            In the same vein, Jefferson asserted that “the concentration of all the powers in the same hands is precisely the definition of despotic government[9]. The doctrine of separation of powers was adopted by the convention of 1787, the doctrine was not to promote efficiency but to preclude the exercise of arbitrary powers[10]. The purpose was not to avoid fraction but, by means of the inevitable friction incident to the distribution of governmental powers among three departments to save the people from autocracy.[11]

            According to Osita, separation of powers also ensures that the judiciary determines the limit of the power granted to the other organs and will restrain them from exceeding their limits.[12] The principles of separation of powers is as applied most vigorously in the United States of America. The American colonies experienced tyrannical rule which eventually culminate in civil wars. America held the view that the main defect of the system is that the principle of separation had not been followed because of the influence of the king in parliament.[13] Thus, separation of powers ensures that every executive acts affecting the rights and obligations of the people has a foundation in law enacted by a body, different and separated from the executive.

            Also, broadly and Ewing[14] stressing the importance of separation of powers remarked that this threefold division of labour, between a legislation, an administrative official, and an independent judge, is a necessary condition for the rule of law in modern society and therefore for democratic government itself.




In any organization human resources are the important assets. Every organization is human oriented, a factor without which the organization id reduced to nothing. Organization have their mission of being in existence and therefore could achieve these mission through the effort of “People” in the organization. Meanwhile, the extent to which human resource are properly managed determines the success of the organization. People are animated and have feelings. So management should manage and encourage them so that they will be committed and dedicated to the organization. It is based on this that study is aimed at finding out the relationship between good human resource management practice and the success of an organization. The study was conducted in Owerri using. Nigerian bottling company plants as a case study. Questionnaires were distributed to the staff of the company which helps the researchers in their analysis. The researchers applied of the data, the study concluded that people are life wire of the organization and the success depends on the quality of employees in the organization. 




Human resources management is concerned with people oriented management. Organization do not exist in a vacuum, therefore they must need people acquiring their services, developing their skills, motivating them to high level of performance and ensuring that the key continue to maintain their commitment to the organization. This is a white fact business, education, health, social organization, it is pertinent to note that seeking, getting and keeping good people in the organization to the right position at the right time are indispensable to the success of every organization whether profit or non profit, public or private organization.

These organization that are able to acquire, develop, stimulate and keep outstanding workers will be both effective and efficient. Those that are ineffective and efficient face the risk of stagnation or decline.






Finance is a field that deals with the allocation of assets and liabilities over time under conditions of certainty and uncertainty. In other way round of finance can also be defined as the science of money management.

A key point in finance is the time value of money, which states that purchasing power of one unit of currency can vary over time.

Financial Management as a determinants of profitability over the years that the determinant of profitability in business organization has been a problem faced by scholars. The use of financial statement as a determinant of profitability in companies is a very important aspect that cannot be overemphasized.

According to Emekekwue (2002), financial statement is an analyst of planning, organization and control of the resources available to an organization in other to meet the demands and materials resources.

Dave (2012) defines financial management as an integral part of overall management rather than as a staff speciality concerned with fund raising operations. He added that the central issue of financial policy is a rational matching of advantages of potential uses against the cost of alternative potential resources, so as to achieve the broad financial goals. Management of finance has evinced local interest both among the academicians and practicing managers primarily due to its immense potential to influence the profitability of an enterprise. This potential is engrossed in both the aspects of management of funds be it mobilization of funds or deployment of funds.

Pandeg (2002) argue that financial statement is that managerial activity which is concerned with the planning and controlling of the firm’s financial resources. The subject of financial statement is of immerse interest to both academicians and practicing manager. It is of great interest to academicians because the subject is still developing, and these are still certain areas where controversies exist for which no unanimous solutions have been researched at yet.

At micro economic level, performance is the direct result of managing various economic resources and of their efficient use within operational, investment and financing activities.

To optimize economics results, a special attention should be given to the proper grounding of managerial decisions. These should be based on complex information regarding the evolution of all types of activities with the company’s financial statements which therefore is found in the annual financial statements which therefore become the main informative source that allow the qualitative analysis of how resources are used during the process of creating value.

In order words, companies run on a long terms performance ways, it is needed to develop, implementation and maintaining the strategies, measures and coherent policies from economic and financial point of view, resulted from a good knowing of internal and external specific condition in which the firms acts.

The qualities of managerial options depends by the ability of identifying those elements that productivity used could lead to increasing of the results and performances.

The research objective of this paper is to investigate how to reach these goals, we believed that the most appropriate indicators that express the aspect related to economic development and performance growth of companies should be chosen among the relative indicators.

The emphericalstudy of the correlations between different impact factors and profitability has been conducted by using the information taken  from the annual financial reports of a company.


Financial statement analysis can be a very useful tool for understanding a firm’s performance and conditions. However, there are certain problems and issues encountered in such analysis which call for care, circumspection and judgment.

Problems in financial statement Analysis include:

(i)                 Lack of an underlying  theory.

(ii)               Conglomerate firms

(iii)             Window dressing

(iv)             Variations in Accounting Policies.

(v)               Interpretation of Results.

(vi)             Correlation among ratios.




1.0          INTRODUCTION

Motivation is a common term used in human resources management, and it defined as the internal drive which moves a person towards a goal at meeting personal needs since motivation plays a major role in business organization to achieve the desired result through effective man power utilization. Many researchers in motivation summarizes that except man is motivated to an optimum level, the business organization will not meet the expected degree of productivity into an organization, money and material are also contributing factors. One of the greatest problems faced by most business organization is the total neglect of human motivation.  This have often resulted into industrial disharmony. Another problem faced by business organization is the issue of motivation is inadequate welfare package, housing, transportation, opportunity for training and retraining, health care benefits, pension and gratuity, just to mention a few out of the so many motivational problems faced by a business organization. The above motivational problems are my observation in a business organization especially in the area of my case study (PZ. Nig. Plc) and it was based on the above that I choose the topic “The relevance of staff motivation and performance in a business organization (case study: PZ Nigeria Plc Abuja)


Motivational problems cut across all areas of human endeavors. These often affect the moral and productivity of individuals working in public and private enterprises.

Thus, one could deduced the following as motivation problems seem in PZ. Nig PLC Abuja Regional office.

1.            Inadequate information on Employment Policy.

2.            Inability to involve intermediate and junior staff in decision making process.

3.            Partial implementation of welfare packages such as housing etc.

4.            Inadequate facilities to enhance staff productivity lack of working facilities like machine operators.

5.            Inadequate privilege given to staff to go for training and be retrained.

6.            Non-adherence to the implementation of workers compensation policy.


                The purpose of embarking on the project is to view those motivational factors that enhance staff motivational to employee.

The research will also highlight the relevance of staff motivation in business organization, particularly in PZ Nig Plc. Abuja and make possible recommendation that can enhance staff motivation in business organization.

1.3          RESEARCH HYPOTHESIS               

The research hypothesis will be analyzed using the null and alterative hypothesis.

1.            Ho: motivation is an important factor that increases staff morale and performance in Business Organization.

2.            Hi: Motivation is not an important factor that increases  staff morale and performance in Business Organization.

3.            Ho: Welfare package is relevant in enhancing staff motivation in Business Organization.

4.            Hi: Welfare package is not relevant in enhancing staff motivation in Business Organization.


The study is limited to PZ Nig. Plc Abuja Regional Office. The limitation of this research is based on the fact that there has been no periodic evaluation of staff motivation especially in PZ Nig. Plc Abuja Regional Office.

This may be due to the fact the degree of operational activities coupled with few manpower, the assumption is always that there is contentment among staff of the organization. I will therefore limit myself to few of the problem identified in PZ Nig. Plc Abuja Regional Office and the effects on its workers.

In the course of this study the researcher encountered some problems. These were finances, time and scope of the study.


The objectives of the study is to examine factors and relevance of staff motivation and performance in Peterson Zochonis (PZ) Nig. Plc Abuja. Regional Office among other things the study will seek

1.            To ascertain the factors that militates against business   management to enhance staff motivation, example, funding, policy and politics.

2.            To explore the relationship between the business management and the entire staff.

3.            To identify whether the business management satisfy needs     of their staff in regards to motivational packages.

4.            To look at the area of funding as its affect staff welfare.

5.            To recommend bases on the outcome of the study areas             that the management will improve its staff morale.


1.            It will enhance the under understanding of contents, policy and process of staff motivation in PZ. Abuja Regional Office.

2.            It will afford me an insight of the total concept of motivation.

3.            To provide opportunity for theory researchers to acquired knowledge and information on staff motivation.

4.            It will afford opportunity for the business management to improve in areas of staff motivational deficiency.

5.            The study will provides bases for further implementation of motivational packages for staff.

6.            The study would provide the partial fulfillment of the requirement for the award of Higher National Diploma.

1.7          SCOPE OF THE STUDY

The scope of this study will cover PZ Nig. Plc Abuja Regional Office. The limitation of this research is based on the fact that there has been no periodic evaluation of staff motivation especially in PZ Nig. Plc. Abuja Regional Office. This may be due to the fact that the degree of operational activities Coupled with little man power, the assumption is always that there is contentment among staff of the organization.






      Every organization both profit and no- profit organization has its objective and goal in mind to achieve.

      For the non-profit making organization their goal is to satisfy the social need of the citizen and in the effort to achieve these purpose supervision more often than not play a vital role. The size and scope of these organizations have sometimes made it hard for the executors of operations.

      It is in this light that internal control established n=by management is initiated. For an organization to carry out is business there must be some factor put in peace for the smooth running of the organization like materials, machines, money e.t.c

      These need to be well co-ordinate in order for the success of the organization to be achieved. These factors are used by a group of person know as management. Neither can management exist without organizations both are inseparable.

       The systems of internal control provides assurance to management of the depend ability of the accounting data used in the decision making of the organization.

      It has been discovered that due to lack of internal control several banks have been discovered to have defrauded its customers mostly foreign investors, having clearing a cheque because of rampant incident of fraud and ferries which have placed bank loss on average of n1m each working.

      Management used internal control as a tool to check its staff due to the fact that managers are not able to monitor the activities of the organization. It therefore adopt the internal control in such a way that the system check itself and any irregularity within the system is been detected and corrected.

      To ensure that the system checks itself, management could be device such as segregation supervision of work and acknowledgement of performance. The effective arrangement and implementation of this control system would ensure proper management.


     We might not really understand the impact of internal control in an organization until probability we run an organization void of internal control system the absence of adequate internal control measure exposes the financial management of an organization to certain threat schwa as

  • Incorrect financial statement and loss of the company’s assets
  • Stealing and mismanagement of organization vital document which may be done by an employee to take undue advantage
  • Incorrect and unreliable financial, record which may lead to loss or organization integrity.
  • Non implementation of accounting policies in consistency with the applicable legislation appropriate in presentation of financial statement.

         The following research will be used to form the research hypothesis and they are:

  1.  To what extent does the internal control measure impact on appropriation of organization assets and funds.
  2. To what extent dues perpetration of frauds and losses of revenue in an organization are as to result of weakness in the internal control system.
  3. To what exte4nt does the internal control enhance a true reflection of organization activities as presented in the financial statement?
  4. To what extent does the relationship exists between internal control and proper keeping of accounting records.

      The overall purpose of this research work is to evaluate and determine the impact of internal measure in an organization financial management. A well defined organizational structural help management to run the business in an orderly manner. This enhance operational and efficiency, which is the important feature of internal control. Specifically, this research work stands to achieve the following objective:

  1. To determine the impact of internal control to proper use to organization funds and assets.
  2. To ascertain whether perpetration of fraud and losses of revenue in an organization are as a result of weakness in internal control system.
  3. To ensure whether a true reflection of organizational activities are presented in financial statement where there is an active observation of internal control measure.
  4. To determine the relationship between the internal control measure and proper keeping of accounting records.




To a large extent, the social, economics, and political development of a country depend on the quality of man power that it has at disposal. In commenting on this ‘‘Kuznets’’ said the major man power of an industrially, advanced country is not it’s physical equipment, it is the body of knowledge harnessed from tested findings and discoveries of science and the certainty of training of its population to use the knowledge.

The important of manpower has forced countries to invest in manpower and training for example, countries in the developing world emphasize training of quality manpower because they believe that availability of skilled manpower would increase the productivity of workers.

Nigerian government has invested on it and has done this by offering training scholarship and encouraging state government to operate manpower training schemes. This effort led to the establishment of the federal training center in 2008 in Nigeria.

In the second development plan [2003-2007] the government also established three parastatals to train manpower both in private and public sector. These includes; the Industrial Training Fund [ITF], Nigeria Council of Management Development and Administrative Staff college of Nigeria (ASCON). These institutions were established in 2003, 2004 and 2005 respectively. Then importance given to training and staff development in any organization cannot be over emphasized.

Indeed, training is an investment rather than a cost to any organization. In commenting on this, “Oshisami” said that training is an investment and that investment is a commitment of resources to be generated in the future. With training as an investment, the commitment constitutes the cost of training.

The asset acquired can be regarded as education, skill, mental or managerial capability, while the expected future stream of increased earnings constitutes the benefits.

International Tobacco Company was established in 2004 in Nigeria and was firstly registered as Kwara Tobacco Company Limited. The building of the factory and its offices and installation of machinery took place during 2005 in a site in the industrial area at Ilorin and production of cigarette commenced early 2006. Meanwhile, the company was commission on the 8th of May, 2008, and was presided over by His Excellency and late Sir Ahmadu Bello the Sarduna of Sokoto. The company was owned by the United African Company Limited in partnership with the Northern Nigeria Investment Limited. Kwara Tobacco Company introduced a market during the following years and a staff of about two hundred and twenty one people. In April 2008, Philip Morris incorporated purchased controlling interest in the company.

Philip Morris is one of the largest Cigarette Companies in the world with its headquarters in New York, United States of America. Philip Morris Cigarettes are sold in virtually every country of the world and are manufactured in over thirty-three countries. After becoming part of this organization, the name of the company was changed to Philip Morris Nigeria with the research facilities and technical knowledge of Philip Morris available. Philip Morris Nigeria embarked in a large scale expansion to increase the production capacity of the factory to produce the different types of cigarette and pectin required for the Nigerian market and to ensure that the quality of its products would meet international standards.

The marketing leaf, account personnel, engineering and purchasing departments have expanded accordingly and the head office of the company is now situated at 7up building Apapa Lagos.

In companies with the indigenization decree, 40% of the shares were sold to Nigerian, including the employees of the company. Consequently the name of the company was changed to International Cigarette Company Limited in 2008 but the company retained the Anme Philip Morris Nigeria as its trading name.


The organizational structure of International Tobacco Company, started with the board of Directors who were appointed by the company shareholders and are directly responsible to the vice chairman assisted by the secretary. They are also responsible to the board of Directors.

Meanwhile, the vice chairman in the necessity is the director such as the technical director, the marketing director, the general sales director, the personnel director, and the financial and commercial directors.

Administrative manager, factory personnel manager and corporate affairs manager are under personnel director. These managers are responsible solely to the personnel director and nobody else.


Production planning and its control may be defined as the firm’s material and facilities towards the attainment of specific production of goods and services in the most easily available ways. Ten, this will show how to embark on the actual production. International Tobacco Company, using the present and past record postulates what the future would look like and what to produce in future.

International Tobacco Company planning usually starts from the marketing section. It embarks on marketing output which the market comfortably7 absorbs the firm requisition for the quantity of raw material, labour, capital expenditure etc. that must be met. Meanwhile, it should be noted that ITC Ilorin, has a leaf growing areas that supplies high quantity Tobacco to the factory. The department provides manpower for the companies research and development farm at Odo-Giwa as well as provision of agricultural extension service to Tobacco Farmers located in Tobacco growing areas throughout the nation. The specialization major brands of cigarette are link plain Maribaro green sport and target cigarette.


The international Tobacco Company plays a dominant role in the economic well being in Africa, especially Nigeria. Besides the staff training and development embraces all the steps that are necessary to increase the capabilities of individuals and institutions to attain corporate objectives. Training and development needs program designed to meet the needs and implementation and evaluation of the program. A planned training and development process generally that the task of staff training as become a major management problem all over the world that organization that seeks to achieve success cannot afford to overlook.





        The survival of any business organization depend to a very large extent on the patronage that it enjoys from those whom consume its product thus, promotion means to push forward, to advance in idea in such a way as to gain acceptance and approval for it.

        Also, one of the crucial components in the selling of the consumer product is promotion which is used in pervasion and communication which could either be form of advertisement personal selling’s, sales promotion , as a competitor in the market hope to influence as many consumer as possible to choose their product over alternative product sale promotion is an effective strategy in an organization and is an important ingredient in most promotion program through which a consumer are persuade and convince to buy a product or service and commonly support by sales promotion this belief is strengthen by port (1996), whose work have attempted to spell out experiment analysis of the theory of sales promotion in relation to consumption.

        Also according to Ray Wild (years) promotion is concerned primarily with the persuasion gained largely at securing increasing the sale of the actual market prior to this study, the researcher was able to observe restriction in the use of sale promotion in consumer product effective promotion product, however, this shows that effective promotion strategies will diminish market effort

        While the presence of effective promotion strategies will bring about good performance on set goal as techniques of sale promotion is to compliment and reinforce effort towards the achievement of set goal.

        The sale promotion is an effective marketing strategy for selling consumer product. Need to identify their goals, plan, strategies and facilities within this limitation to reach those goals effectively, execute their plan and evaluate their performance, the relevance of this paper to become obvious, its important to know the various promotional activities embark upon in selling of product and it’s effectiveness in the marketing of her product.

        Promotion is an exercise aimed at information, persuasion and communication about a goals or services to potential consumers in a manner designed to illicit positive action.

        Luck (1994) communication process to comprise communication message, media, production, it is still long sufficient to make a complete satisfactory product.

        The potential customers must be told why it is so satisfactory. Sale promotion strategies can be development as a promotional goal.

        Sale promotion can be defined as any marketing activities outside personal selling, advertising and publicity.

        Also, sales promotion offers short term incentives. The customers to induce purchase for a particular product.

        Sales promotion is used as a compliment way to other promotional strategies and action


Consumer Promotion: This aims at generating sufficient sales promotion for a particular product which includes lottery, free sample and cash and trade discount introduction promotion, this is to increase sales promotion demand of industrial goods or product through quality trade discount, credit, sale, free sample and industrial exhibition etc.

Trade Promotion: this encourage the channel of distribution of purchase the product or an organization, this can be accomplished by means of competition among middle men.

Sales Promotion: major objective among others is to enhance the sales of cut over of a company’s product which will bring about increase in the co-operation profit.

Sales Promotion Strategy: is a part of the overall marketing plan is normally in conjunction with other strategies. A price reduction, for example will probably be supported with advertising. A new product would be introduce by a sales promotion campaign, an expansions of a territory.





          In every organizing irrespective of its size, ownership, structure, impact of ration analysis on management decision making occupy a  crucial position.

          However, given this centrality, it can be said that behind every successful organization, the process in which the management arrive at decision making is very important as far as financial management is concerned in the private sector of the economy and specially in a banking institution like united bank for Africa (U.B.A)

In a nutshell, the impact of ration analysis on management decision making which is the most preoccupation of this research work is referred to the manner through which the management of organization takes decision suitable for profit as possible, future planning, controlling current performance and future development through liquidity analysis, leverage analysis and activity analysis.

Significance change has taken place in recent years in the size and complexity of both private organization and public organization because of this management is faced with evaluation in technical, social political and economic forces. As a result, the methods of arriving at the decision as become more difficult to management especially in accounting activity of the organization.

This research is devoted to examination of some major impact of ratio analysis in financial institution (united bank of African).


Today’s united for African Plc (U.B.A) is the product of the merger of Nigeria  third  and fifth largest banks, namely the old UBA and erstwhile standard trust bank Plc (STB) respective and subsequent acquisition of erstwhile continental bank limited (CTB).

          The union emerged as the first corporate combination in the history of Nigeria banking.

United back for African history dates back to the founding of old UBA in 1961, and erstwhile STB and CTB both in 1990 although today’s’ UBA emerged a time of industry consolidation induced by regulation, the consolidated UBA was borne out of desire to lead domestic sector to a new era of global relevance by champion the creation of the Nigeria consumer. Finance market leading a private public sector partnership at supporting the acceleration of Nigeria economic development, and growing the institution while spreading its footprints across African to earn the reputation as the face of banking in the continent. Today the consolidated is the largest financial services institution West African with a balance sheet size in excess one trillion naira (under USD eight billion) and more six million customer account operating out of the two most vibrant economics in the sub region Nigeria and Ghana. It as over six hundred and thirty (630) retail distribution centers across Nigeria, its main operation base, and 8 branches in Ghana, outside Africa, it also has presence in New York and Cayman.

United bank for African (UBA) Ilorin main branch has the total staff strength of 44 staffs, of which 6 the senior staff, while 35 are junior staff. The bank is made up of 3 units which are the marketing unit is headed by various persons such as the branch manager. Branch operational manager and auditor.


The part of ratio analysis as a tool for decision making have the following area of concern. 75 ratio analysis useful in investment appraisal?

  1. Whether management rely on ration analysis for decision making?
  2. Do ration analysis really determine the wealth maximization of shareholder? Or
  3. It ratio analysis or management tool or technique use in determining the liquidity, stability profitability and efficiency of the organization?
  4. Whether ratio analysis can be used to ascertain the strength, weakness, opportunity and treat of the organization.
  5. Whether ration analysis can be used to determine the trend of development and performance of the organization over time.

At the time of chooses this topic the above was what the researcher have in mind and therefore pushes to fine out what is the need for  ratio analysis in banking institution like UNITED BANK FOR AFRICA


The primary objective of this researcher is to find out how efficient and effectively does the management evaluate its financial position. Also the performance of the institution with regards to the financial analysis or ration analysis in making a quantitative judgment about the institution financial position and it’s achievement which include. It is further generalize as the following:

  1. The effective implementation of the traditional function of banking acceptance of deposit to find lending.
    1. Efficient financial resource mobilization without inflationary money supply expansion for economic development specially when external borrowing is viewed as a last resort.
    1. increasing sense of; commitment and identification with the institutional and it’s good by institution a design and activities of people and adopting a participating or democratic style of management
    1. Maintaining accountability of assets.


For the purpose of this study, the following question are raised to enable the researcher find possible solution to the identified problem if properly answered.

  1. How is the application of ratio analysis useful when it comes to decision making in the organization?
  2. In what way is the application of ratio analysis useful in evaluating the financial performance of the organization.
  3. How do interested parties in united bank for African apply and use ratio analysis in evaluating the bank before taking their decision?
  4. How is ratio analysis of importance when it comes to granting of loan and advances to customer?
  5. To what extent does ratio analysis help the chief executive of the back in decision making?
  6. How is ratio analysis of importance to the balance sheet of the bank





Training can be defined as the act of undergoing some courses after the formal education has been undergone in order to be able to perform effectively. Training can also be defined as an instrument which is essential in the staff development and formulation of promotion policy. It also aimed at the development of a person to acquire enough knowledge skills, communication and attitudes for a vocational purpose that is, the creation of leaving opportunities geared toward a specific vocation. Training also tries to provide a wider knowledge of the new method and technique or broaden the out look of an employee.

It could also be noticed that, the function of training in each organization are been reviewed in a different strategies and it can also be regarded as the primary factor in its structure. Training is an important management role in that, it brings changes to an organization although it is an effective agent of change, but, to make it effective. The training function must be followed in an orderly manner so as to provide assistance to solve organizational problems, so as to achieve organization goals. For some years past training has become much more for analyzed and less haphazard.

In the olden days, the role of training was only regarded as merely responding to the demand of line of management. In some cases, the training mission was only know to be for survival but nowadays there is a higher priority for training. It has now led to the production for need and to apply appropriate training measure before the consequence and felt. Some people even believe that, the training function ought to be structured in a way that it can serve as a leading agent of change in designing corporate growth and as such training can be reviewed to be more suitable as line responsibilities instead of a satisfaction. As such, this will result to a placing training at the same level of authority as any other operation department.

A good training give or make communications to be easily understood in that before any organization could be know to be effective, it can also be demand on how the organization communicate with it counterpart. An effective leadership can be rapidly developed through training techniques.

Training lead to efficiency in an organization and before that efficiency could be achieved in any organization should be skilful. This will assist them to offer their best at any given time through continuous practice and with the appropriate training in ones field. At it is known that training is wide in scope, I will now limit the study to seven up bottling company is to combine production of good and services with training that is, is to train new generation of technician and technologist whose distinction attributor would be self reliance and preparedness to set up their own business and other individuals or co-operatively since the seven up bottling company know the usefulness of training, it embrace on training and its staff that is training is by allowing in order to meet that training, it lead to efficiency the authority of the institution has to be made a lot of effort to make sure that, it’s staff undergo different types of training according to each others.


It is not easy to get information as much as possible without encountering one problem or the other especially when it relates to official secret. These are the problems that are encounter with training which are highlight: –

  1. A failure to identify the specific need of learners and for learners to own their own development needs.
  2. A failure to follow through learning beyond an event or course.
  3. Objectives set by trainers, rather than the learners.
  4. Little acceptance by learners of the need to take responsibility for their own development.
  5. Constraints of time for preparation and participation in learning events.
  6. Failing to achieve high value via transfer of the learning.


  • Does employee training  brings negative effect on the company?
  • What are the effects of training and development on sales?
  • What method should be adopted in pursuit of internal new product development operation?
  • What type of training is advisable to embark upon by organization




This industry developed in Nigeria and West Africa starts as a result of necessities by the colonial masters to process agricultural products obtained in their various territory.

Most of the industries were agro-based and inter minerals resource. Other industries later spring up as a result of one or the other, with the introduction or the co-operation from the organization are directed towards minimizing cost to attain maximum profit.

Therefore, control is not possible without planning and planning without a complementary control system is pointless.

Cost control is concerned with watching the performance of an organization and the control process include the steps of establishing standards and taking measures that such standards are formed with.

Cost control is very essential for improving the efficiency with which to conduct an organization to maximize profit such resultant improvement can be at immense benefit to the consumers who enjoy lower price, shareholders who earn higher returns, employee receive higher wages and government collect more taxes.


Statement and recruitment is a step on management development, which help fundamentally to find and attract potential employees who it successful, eventually full vacant positions.

In management, professionalism developed states of selection  and recruitments which employees in conjunction with other tools of personnel and maintenance of efficient work force and indeed the utilization and the conservation human resources.

Infact a firm working like abundant evidence clearly prove that these tests, all things being equal are creditable predictions of employees job performance.

However, the Nigeria societal immortality and political  influence have created discrepancies in selection procedures through such vies as favoritism and nepotism. These are problems arising from vague description of job by these personnel management, because of these problems, the need for a close up examination of the whole selection process or labour turn-over in Nigeria bottling company plc, become inevitable.


The Nigeria bottling company limited, the authority companies making up the group of companies. The A.G leventies group of companies has immensely contributed to the socio economic development of Nigeria. It’s headquarters is at Iddo, lagos states. The history of coca-cola company limited can be traced briefly to the history of coca –cola company of the united states of America (U.S.A) which is very old organization.

Coca-cola as a drink was first brewed and sold at soda fountain in Atlanta Georgia, USA in 1904.

In 1806, coca-cola was first made by Dr. John stylla periberton, a pharmacist and the name coca-cola was given by frank M. Rohmson who was Dr peribetor’s partner and book keeper. He also designed the flowing script that distinguishes the famous trade mark. The drink was made know to people through Dr, Perabeton advertising and marketing activities.






          Production planning is a management tool design to facilitate the achievement of organization objectives .production. planning is also the function concern with planning, direction and controlling the methods to be used to produce product and the way in which production facilities such as building, equipment e.t.c. should be laid out in the space available. For production to be effectives in modern contexts, one must be familiar with computational and quantitative techniques and their roles in the solution to production planning problems

          A general statement of the objectives of production planning is making the best uses of the available resources while satisfying demand.

Considering the topic study under production planning has a great effect on the output of any production process i.e in achieving optimum productivity level.

          Is this study, we focus on Okin Biscuit Limited, Offa Kwara State, we look into how production is being planned and its effect on the company’s objectives, these and other related matters will be fully considered in the course of study.


The study is purposely designed to investigate into production planning in a manufacturing organization. This study focused on Okin Biscuit Limited Offa Kwara State. A profit oriented organization that needs planning in order to achieve effective production and its desired production level.

          All over the world, business organizations operate in a dynamic environment, many of these are caused by technological advancement, government, economic and social policies. As a result of this the purpose of this study is to:

  1. Establish the need and importance of production planning.
  2. Examine production planning process in Okin Biscuit Limited Offa, with a view to determining the future sales level of its production and make recommendation base on this discovery.

Talking about the significance of this study as said earlier in the introduction, production planning is of great importance as it results into effective output and maximum utilization of all the available resources.


The significance of production planning in a manufacturing organization is that it is enables the various production manager to know the particular problem  that affect their operation as a result of the research being carryout thereby enabling them to implement plan in the necessary area.

The study will also be of great help to other student , in similar project on production planning.


Planning is regarded as the lifeline of any organization. It is to an organization with blood is to human being. Hence production planning in an organization is equally vital and is of a great significant  to managing financial and other resources of each organization knowing fully well that the management ability to effectively manage and utilize the resources at its disposal will go along to determine the success of such an organization.

          At this point, it become imperative to closely study the effectiveness and efficiency of production planning and the implication it will bring upon the organization. Most especially as it relates to the attainment of the set goals and objectives for which such organization exist.

The main purpose of this study is to examine how production planning is implemented in Okin Biscuit Limited, Offa Kwara State which is the case study.

Specially, the following points will be considered in the study:

  1. What is production
  2. What is meant by productivity agreement
  3. What are the aims and method of production
  4. The factors affecting production
  5. The effect planning has on production in Okin Biscuit Limited Offa, Kwara State.




1.1       Background Information to the Study

Weber (1942) defines “Stress as a constraining pressure. Stress is an external force operating on a system, be that system an organization or person. In this regard, and for the purpose of this study, the researcher will outline the effects of stress and its effect on the management and administration of the Central Bank of Nigeria (CBN) Ilorin Branch, as well as the adverse effect of stress on efficiency.

            The efficiency and effectiveness of an organization is determined by the zeal and commitment of its work force. The performance of such a work-force can be reduced through stress induced work schedule.

            Stress is a normal occurrence, it manifest at working place or at home, conversely in all activities, relative stress is involved. In an organization, stress is manifested in the work-load and pressure from the top echelon downward since the administration of most organization is hierarchical.

            Hierarchy provides grades of authority from the lowest to the highest, in such a situation anxiety, depression uneasiness and apathy becomes unavoidable in the administration of a public service that is full of backbiting, buck-passing and witch-hunting.

            The cause of stress in most organizations is as a result of a negative trend in the public service of which the Central Bank of Nigeria belongs. These trends not only cause stress, but also jeopardize the job.

1.2       Statement of the Research Problems

            The nature of the research work “Management of Stress in an organization-causes and Consequences” are not only empirical, but theoretical and therefore cumulative.

            The employees of Central Bank of Nigeria work under undue pressure due to the increase level of activity as a result of merger of some banks and complete overhaul of the banking system that took place in 2005. Another problem has been that of monitoring and evaluating other banks performance, while the state offices are not only charged with the responsibility of serving as a cash centre and a banker to government and other commercial banks but also to monitor the transactions and ensuring that their core objective are maintained.

            The study is to look at the causes and consequences of stress in relation to the activities of Central Bank of Nigeria and how it could be managed within available limited resources.

1.3       Research Questions

A stress test an assessment of how a system functions under severe or unexpected pressure can help you home in on the most important issues to address, whatever the economic climate. By asking tough questions about your business, you can identify confusion, inefficiency, and weaknesses in your strategy and its implementation.

As Roger (1987) once warned, “The most serious mistakes are not being made as a result of wrong answers. The truly dangerous thing is asking the wrong questions.” For the past 25 years I have researched the drivers of successful strategy execution in a variety of companies and industries. Through this work I have identified seven questions that all executives should ask and be able to answer. Master this list, and you will keep the fundamentals of your strategy execution on track.

The questions may seem obvious, but the choices they represent can be tough, and their full implications are not always immediately clear. The first two questions compel you to set strict priorities. The next two assess your ability to focus on those priorities by designating critical performance variables and constraints. Questions five and six investigate whether you are using techniques that will enhance creative tension and commitment. The final question deals with your ability to adapt your strategy over time.

1.4       Objectives of the Study

            The general approach to stress, whatever the source, has been to see it in negative light, as something that always must be either reduced or avoided altogether. Stress is not necessarily a bad thing and if we always tried to avoid it, we would never establish intimate relationships, try new things or even succeed at work. This simply means that stress cannot be completely avoided. On the other side of the coin, the negative effect of prolonged stress can, often do take their toll. These effects can include confusion, indecision, decrease in overall effectiveness and inability to relate to other people.






An entrepreneur is a person who starts a business, or Businesses, taking on financial risk in the hope of profit. (Mertl, 2014). Entrepreneurs on the other hand enjoy relatively more employment. The greatest advantage that the entrepreneur enjoys in the sense of ownership beside the pleasure of creating an enterprise and or running the same in the way he or she likes. Other advantages includes; self-expression, community service, growth, self employment, social relations, advertisement, security, legacy, independence, enjoy greater prestige and status in the society etc.

        Entrepreneurial is considered as the act of creating the risk and the tasks of an entrepreneur. Authority while discussing small business and it is initiators explained this almost in the same way (Pfeffer and Fong 2004).

The term entrepreneur and entrepreneurship are inter-linked, one can think without the other. Entrepreneur and entrepreneurship are increasingly getting attention of many irrespective of their age and status. (Kirby 2004)

It should be noted that though most entrepreneurial business owners they can also be big business owners. This is because entrepreneurs unlike small business owners are innovative and when operating in an enabling business environment, can rapidly create a large amount of wealth while bearing very high risk. In-fact innovative is considered to be the strategy tool of entrepreneur this is one of the tool that enable them to gain strategic advantages over competitors (Quick MBA 2010).

Entrepreneurship is actually concerned with creating opportunities and meeting the needs of individuals. The high rate of rural, urban migration, poverty, gangsters, hooliganism, political, assassination and kidnapping in Nigeria are mostly caused by unemployment, poverty and lack of entrepreneurial skills. (Odah 2009)

However the curriculum of tertiary institution in Nigeria currently lack adequate entrepreneurial component to prepare graduates to acquire suitable skills that would enable them to explore and exploit business opportunities within their environment. Entrepreneurship as defined by Hwawkolo (2003) is the ability to set up and effect wily manages an enterprise as different from being employed in paid employment.

The Nigeria educational curriculum in the universities, polytechnics, colleges of education are not adequate to prepare graduates to be self-sufficient. It is true that about 70% of business failures within our environments are attributed to lack of entrepreneurial information. (Nwosu 2006).

Entrepreneurship is basically concerned with creating wealth and livelihood through production of goods and services. This result in a process of upward change whereby the real per-capital income of a country experiences sustained increase over time or in other words economic growth takes place. The generation of the business opportunities in any country is a direct function of entrepreneurial activities. This emanates from idea generation leading to wise and profitable combination of human material and financial resources towards the actualization of pre-determined goals (Ebiringa 2011).

According to Harper (2003) entrepreneurship is the main mechanism that creates wealth. Nigeria is rich in human resources with abundant tapped and untapped natural resources. According to Anyadike et al (2012) this human and natural resources notwithstanding, Nigeria is still one of the poorest country in the world and has one of the highest rates of youth unemployment in Nigeria. Entrepreneurship development therefore is considered a vital link to an overall economic growth of a nation through its positive impact on economic development especially at the grass roots (Barringer and Ireland 2012, Weirich et al 2008).

Entrepreneurship helps to create wealth and reduce unemployment, produce creativity and innovation and increase the total production of a country (Shane 2003).

Globally entrepreneurship skill acquisition programs introduced into educational institution were not meant to provide the level of education or knowledge needed to exploit entrepreneurial opportunity which could help the economic development of such countries (Emaikwu 2011, Shane 2003).

The study have shown that skill acquisition is the most critical factor in the utilization of entrepreneurship opportunity for self-employment (Ekpe et al 2012)




Analysis of the impact of housing attributes on rental values of residential properties over the years has been a major challenge in the global housing market. This phenomenon arises due to the complexity, uniqueness and heterogeneity of housing commodity coupled with the diverse socio- economic characteristics of housing locations in various residential neighborhoods of different geographical regions. The purpose of this study was to examine the impact of various housing attributes such as dwellings, location and neighborhood characteristics on rental values of residential properties in Minna, Nigeria. Three (3) residential neighborhoods were randomly selected each from high density, medium and low density areas of the metropolis for the study. Structured questionnaires with closed ended questions were administered randomly to three hundred and eighty five (385) respondents across the three neighborhoods. A total of three hundred and thirty seven (337) questionnaires were returned out of which three hundred and twelve (312) questionnaires were considered valid for the analysis of the data obtained from the field survey. Three (3) categories of residential properties which include one bedroom, two bedroom and three bedroom apartments respectively were adopted for the study. Descriptive analysis and Standard Multiple regression analytical techniques were employed in analyzing the research data. Results from the analyses indicated that the entire independent variables used as predictors are statistically significant to the prediction of rental values of residential properties in Minna metropolis. The results also revealed that condition of building components is the major predictor of rental values of residential properties in the study area with neighborhood’s attributes, location and adequacy of building facilities respectively following the former. The findings of this study will be useful to the practicing estate surveyors and valuers, town planners and the government agencies responsible for property rating assessment as well as property owners and users; and other related stakeholders in housing investments and management.

Analisis kesan sifat perumahan terhadap kadar sewaan rumah kediaman telah menjadi satu cabaran yang besar dalam pasaran perumahan global sejak beberapa tahun ini. Fenomena ini berlaku disebabkan kerumitan, keunikan dan kepelbagaian komoditi perumahan dan juga disebabkan kepelbagaian ciri-ciri sosio-ekonomi perumahan di pelbagai kawasan kediaman di kawasan-kawasan geografi yang berbeza. Tujuan kajian ini adalah untuk mengkaji kesan disebabkan ciri-ciri perumahan seperti tempat tinggal, lokasi dan kejiranan terhadap kadar sewa kediaman di Minna, Nigeria. Tiga (3) kawasan kediaman telah dipilih secara rawak setiap satu iaitu kepadatan tinggi, sederhana dan kawasan kepadatan rendah metropolis untuk tujuan kajian. Soal selidik dengan soalan yang telah disediakan sebelumnya telah diagihkan secara rawak kepada 385 responden di ketiga-tiga kawasan. Seramai 337 soal selidik telah dikembalikan dan daripada jumlah itu 312 soal selidik adalah sah untuk analisis data yang diperolehi daripada kajian lapangan. Tiga (3) kategori hartanah kediaman termasuk satu bilik tidur, dua bilik tidur dan tiga bilik tidur masing-masing telah diterima pakai untuk kajian. Analisis deskriptif dan teknik analisis Standard Regresi berganda telah digunakan dalam menganalisis data kajian. Keputusan daripada analisis menunjukkan bahawa keseluruhan pembolehubah bebas yang digunakan sebagai peramal adalah signifikan terhadap ramalan nilai sewa harta kediaman di Minna metropolis. Keputusan yang diperolehi juga menunjukkan bahawa keadaan komponen bangunan merupakan faktor utama yang mengesani nilai sewa harta tanah kediaman di kawasan kajian dan diikuti sifat-sifat kejiranan, lokasi dan kemudahan fasiliti bangunan. Hasil kajian ini berguna kepada juruukur harta yanah penilai, perancang bandar dan agensi-agensi kerajaan yang bertanggungjawab untuk penilaian kedudukan hartanah dan ianya juga berguna untuk pemilik hartanah dan pengguna; dan juga kepada pihak-pihak lain yang berkaitan dalam pelaburan perumahan dan pengurusan hartanah.


1.1 Background to the research study 1
1.2 Statement of the Problem 3
1.3 Research questions 6
1.4 Aim of the study 6
1.5 Research objectives
1.6 Scope of the study
1.7 Significance of the study
1.8 Statement of the hypotheses
1.9 Research Methodology
1.10 Summary and link

2.1 Introduction 11
2.2 Empirical literature on neighborhood characteristics that affect house prices 12
2.2.1 Neighborhood amenities that influences house prices 13 The impact of sport and leisure facilities, convenience of life and environmental quality on house prices 13 The impact of the presence and quality of educational facilities in a residential neighborhood on house prices 17 The impact of mixed land uses in a residential neighborhood on house prices 18 Impact of mountains, lakes and oceans on residential neighborhood on house prices 20 Impact of gated guarded landscape and freehold neighborhood on house prices 20 Impact of light rail transit system on residential property value 21
2.2.2 Neighborhood disamenities that affect residential house prices 23 The effect of flooding in a residential neighborhood on house prices
23 The effect of noise and dust in a residential neighborhood on house prices 24 The effect of proximity to social elements and contaminated environment on house prices 25
2.2 2.4 The impact of surface street traffic in a residential neighborhood on house prices 27 The impact of neighborhood churches on residential property values 28
2.2.3 Summary of neighborhood attributes reviewed and link 33
2.3 Empirical literature on attributes of location that influences house prices 33
2.3.1 Accessibility as a determinant factor to house price formation 36
2.3.2 Summary of review of location attributes and link 41
2.4 Impact of dwelling attributes on house prices
2.4.1 Impact of various structural attributes on house prices
2.4.2 Major structural determinants of residential property value
2.4.3 Summary of review of dwellings attributes and link
2.5 Impact of other related factors on residential house prices
2.6 Justification of variables used in the study
2.7 Conceptual framework
2.8 Definition of key terms used in the study
2.9 Glossary
2.10 Chapter summary and link

3.1 Introduction 61
3.2 Research approach 62
3.2.1 Research philosophical worldview 62
3.2.2 Research design Quantitative research 63
3.2.3 Research methods Identification of sources of data Primary sources of data collection Secondary sources of data collection
3.2.4 Data collection method and procedure
3.2.5 Justification for the use of questionnaire
design and its content for the study
3.2.6 Identification of target population
3.2.7 Sampling frame, sampling techniques and sample size Area of application of the various sampling techniques employed
3.2.8 Instrumentation
3.2.9 Pilot survey Summary and discussion of pilot survey result
3.2.10 Measurement instrument editing and restructuring
3.2.11 Administration of field questionnaires
3.2.12 Assumptions
3.3 Procedures for data analysis and interpretation
3.3.1 Data editing
3.3.2 Data coding and entry
3.4 Data analysis and interpretation techniques
3.5 Brief profile of the study area (Minna) 77
3.5.1 Physical setting 77
3.5.2 The geography and name of the ancient Minna 79
3.5.3 Population, people and culture of Minna 80
3.5.4 Economy, education and transport 80
3.5.5 Climatic form 81
3.5.6 Administrative and political condition 81
3.6 Summary and link 81

4.1 Introduction 83
4.2 Questionnaire retrieval and validity 84
4.3 Data cleaning and screening 85
4.4 Data normality test 86
4.4.1 Descriptive statistics for items on condition of building components construct 86
4.4.2 Descriptive statistics for items on adequacy of building facilities construct 88
4.4.3 Descriptive statistics for items on locational attributes construct 89
4.4.4 Descriptive statistics for items on neighborhood attributes construct 90
4.5 Descriptive analysis of demographic variables
4.6 Reliability statistics for the study scales 92
4.7 Condition assessment of dwellings and neighbourhoods’ attributes in Minna
4.7.1 Summary of the assessment survey for condition of building components and services and neighborhood attributes
4.8 Assessment of locational attributes of the three residential density areas in Minna
4.9 Profile of current annual rental values of residential properties in various residential density areas in Minna
4.10 Analysis of the impact of housing attributes on rental values of residential properties in Minna
4.10.1 Multiple regression analysis
4.10.2 Evaluation of assumptions of multiple regression Evaluation of the assumptions of outliers, normality, linearity, homoscedasticity and the independence of residuals
4.10.3 Model evaluation
4.10.4 Evaluation of the contribution of each independent variables
4.10.5 Empirical results
4.10.6 Individual neighborhood regression Kpakungu regression result Tudun Fulani regression result

CHAPTER 5 London Street regression result
4.10.7 Summary of the regression results
4.11 Summary and link
5.1 Introduction
5.2 Discussions and links with previous related studies
5.3 Summary of research findings
5.4 Research implication and contributions to knowledge
5.4.1 Research implication
5.4.2 Research contribution to knowledge
5.5 Achievement of research aim and objectives
5.6 Solid impact of the study findings
5.7 Limitation of the study
5.8 Recommendations
5.9 Conclusion
5.10 Suggestions for further studies





          Local government is the lowest tier of government anywhere in the world. It is very important because it is very close to the people as a result of its multi-purpose in term of carrying out socio-economic service in the local areas, promoting the democratic process, serving as training ground for national political leaders and serving as medium of communication between the people and the higher tiers of government.

          However, local government needs to be viable before achieving these purposes. The liability of local government in turn depends on the nature of the power shared and the society. Where power is divided to local government, they are likely to be liable while in case of de-concentration of power they are bound to be unviable. This gives rise to both terminologies of local government (as in devotedly) and local administration (as in documentation) the latter amount to more filed agent which operate execute the policies of the higher government, while the firmer possesses were legal competence and more autonomy in the areas of self rule and mobilization of resources (Tumba 2005).

          Community development can be described as the process where community members come together to take collective actions and generate solutions to common problems, community wellbeing (economic, social, environmental and cultural) often evolves from this type of collective action being taken at a grassroots level. Community development ranges from small initiatives within a small group to large initiative that involves the broader community.

          The concept of community pr-suppose the mobilization by government or the people of that locality, local human and materials resources in a coordinated fraction to be used in the development of the community in term of project execution or implementation.

Community development means territorial formal social system with intimacy and share common social, economical and cultural characteristics. It is also a population living with legally established where people have some social, economic and cultural features in common which enable them to pursue a common goal.

Development in its own dimension means different things to different people, some people take it to be change, other take it as advancement improvement and progress while some scholars regard it as modernization or westernization, in other words, development means continues process of positive change in the quality and span of people.

What is meant by change are:

  1. Ability to feed, clothe and shelter one resulting from one income from one occupation and from provision of infrastructural facilities like, road, water, electricity, the telecommunication and implement in another factor of production.
  2. Ability to live longer as a result of provision of health and medical facilities.
  3. Ability to read, write and to understand forces surrounding through provision of formal and informal education.


          The study of the roles of local government in community development gives us an insight towards the details knowledge and understanding has local government operate as the third tiers of government anywhere in the world.

          Also the study made us to understand that the impact and contribution of government whether of federal or state level toward the development and effective administration of local government and its roles in community development. More also it made us to understand the multipurpose feature of local government in terms of carrying socio-economic services in the local areas, thereby stimulating and encouraging local initiative in community work, promoting the democratic process, saving as training ground for nation political leaders, serving as medium of communication between the people and higher tiers of government.


          Some of the problem affecting the role of local government and community development are:

  1. Planning without implementation and implementation without planning of programme.
  2. People are not very clear about the nation and the community development programmes. This usually leads to lack of community to the part of the people. It is more of governmental programme than that of the people.
  3.   Lack of proper plan monitoring and evaluation, hence there

 is no systematic way of determining programme accomplishment facilitating effectiveness and efficiency.

  1. Insufficient resources, many community development projects suffer from shortage of resources and in i.e human and for material resources.
  2. Top down planning in which few top administrative offices make division on community development programme planning and pass it down for implementation.
  3. Problem of coordination: This usually results in role conflict for example a change agent is expected to fulfill the desire of the sponsoring agency rather than what he consider appropriate to the community. i.e the use of contraceptive for birth control.
  4. Poor statistical base for effective planning.
  5. Inadequate understanding of the community such as it structure of influence, communication and decision making pattern.





It is surprising that most of the companies go bankrupt and collapse not because they are not profitable but because their inability to meet their mature obligations. This is usually due to the inefficient management of their working capital, particularly in manufacturing companies. Therefore, the survival of a company depends largely on the availability of adequate working capital as well as the proper management of each of its component to have optimality.

Working Capital management involves the relationship between a firms short term assets and its short term liabilities. The basic goal of the working capital is to ensure that a firm is able to continue its operation and has sufficient ability to satisfy both maturing short term debts and upcoming operational expenses. This is done so as to avoid two ugly situations of our capitalization and under capitalization.

Over capitalization according to olowe (2007) is an inefficient working capital management that results in excessive stocks, debtors and cash with very few creditors. The implication of this is that, it impairs te firm’s profitability as idle investment earns nothing. The idle investment could have been invested in other profitable investment like marketable securities.

Under capitalization on the other hand occurs if a firm is trying to support large volume of production with little long term capital at its disposal.

The implication is that it can threaten the solvency of a firm because of its inability to meet its current and manufacturing obligation.

Thus the ultimate aim of management of working capital is to maintain an optimum level of working . in maintaining an optimum level of working capital the company must avoid our capitalization and under capitalization.


The survival of a business firm or company depends largely on its ability to properly manage its working capital components. The prevailing issue of management of resources in the country particularly the manufacturing companies has made it to be paramount importance to look into the management of working capital in this sector. 

An efficient working capital management lead to over trading or under trading. The result of these two unfavorable condition lead to insolvency or lower return on capital employed. It adversely affects the profitability and liquidity of a company. This study intend to address the problem of inefficiency in the management of working capital in manufacturing companies by solving the problem, the manufacturing company in particular should be able to manage the components of its working capital in order to maintain an optimum level of working capital.


This study provided answers to the following research questions

  1. How effective does the working capital management of LUBCON Nigeria LTD enhances its profitability?
  2. Has LUBCON Nigeria ltd been able to manage its trade debtors, stock and trade creditors efficiency?


       The main objective of the study is to examine the effect of working capital management on liquidity, profitability and overall management of the manufacturing companies

Sequences to this, the following are specific objective of the study

  1. To assess the impact of working capital on the liquidity and profitability as well overall management of the company
  2. To examine the optimal level of working capital, which the company should maintain in order to avoid over trading and under trading.


             In order to achieve the stated objectives and to solve the problem earlier highlighted, the following hypothesis stated below would be tested empirically.