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...

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...

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...

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...

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...

Capitalization of interest, from the financial stand-point, refers to the cost associated with the borrowing of funds, or obtaining a loan in order to finance the acquisition of certain fixed assets. The focal point of this paper is an examination of the nature of the costs of fixed assets that...

The focus of this paper is on foreign borrowing and economic growth of an emerging economy with Nigeria as a case of reference. It examines the linkages between foreign borrowing and selected macroeconomic indices such as Gross Domestic Product, (GDP), poverty, private investment, government...

Recently in Nigeria a benchmark price for crude oil was adopted for the purpose of estimating oil revenue in order to mitigate the unnecessary disruptions of the annual budgetary processes and stabilize revenue. This strategy was initially experimented for the appropriation bill of 2002 and...

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...

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...