Corporate Social Responsibility is viewed as societal audit on business firms. Both the internal and external components of Corporate Social Responsibility had been investigated in this paper to establish their impact as change mechanism. This paper concludes by pointing to corporate managers to...

Managing a change process is as vital as the change itself. In recent years, management scholars have explored the possibilities of employing the techniques of Organization Development (OD) to effect desired organizational changes. Properly diagnosing the change environment allows for the...

This article dwells on the importance of current management strategies of forest resources and the way forward vis-à-vis the sustainability of the Tropical High Forest (THF) for livelihood, housing and commerce. Over seventy percent of the Cross River State population, occupying about two...

In Nigeria, health indicators have continued to experience downward spiral movement despite government continued budgetary allocation to funding the health sector. This downward spiral movement seems to pose a question whether government expenditure on health alone is significant enough to...

Cost, in accounting terms, refers to the sacrifice given up in order to obtain a product or service. Transportation cost, on the other hand, relates to the cost of carriage or conveyance of goods and services from one place (the origin - the factor) to another place (the destination - the...

This paper examines the concepts of pension costs in the public service. The methods and procedures adopted in the determination of pensions and gratuities in the public service are also examined. Some theoretical and empirical works have been reviewed on the basis of the identified major...

Human history reveals a universal desire for security. Early societies relied exclusively on family and tribe cohesiveness for their security. With industrial development, migration to cities and urbanization, this security service weakened and was augmented by privately purchased and government...

The main objective of this paper is to assess the impact of financial sector reforms/liberalizations on savings mobilization in Nigeria. Financial liberalization involves the elimination of credit controls, deregulation of interest rates, easing of entry into the financial services industry,...

Contemporary issues and alternative options on accounting for brands are the main thrusts of this paper. Thus, issues associated with accounting for brands and their effects on the financial statements or alternative financial treatments and valuations of brands on the balance sheets of...

The accounting profession has received very bad publicity in the media over the past decade, and with some justification. The forces at work were numerous and complex and different investigators place emphasis on a variety of phenomena that created the environment in which some accounting firms...