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Articles 1 - 30 of 166
Full-Text Articles in Business
Developments In Money, Credit And Banking In The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Developments In Money, Credit And Banking In The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Economic and Financial Review
The growth of the money stock maintained the high tempo observed since the third quarter. The acceleration was influenced by the sharp rise in foreign assets ( net) of the banking system and the increase in credit (net) to the domestic economy. Credit (net) to the government sector rose sharply while merchant banks' credit to the private sector was excessive. The expansion in the number and activities of commercial and merchant banks continued into the fourth quarter. The banks' assets and deposit liabilities increased substantially. The overall liquidity of the commercial banks increased while that of the merchant banks decreased …
Developments In The Financial Markets In The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Developments In The Financial Markets In The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Economic and Financial Review
Activity on the capital market w~ mixed and varied during the fourth quarter. The tempo of activity in the new issues market was very high in contrast'-to developments in the secondary market. The number of stockbroking firms increased from 76 in the third quarter to 80 in the fourth quarter of the year. Also, the unit trust scheme was launched during the quarter. Both the primary and secondary segments of the money market were quite active during the quarter. Total money market instruments outstanding increased substantially while the volume of rediscounts also increased appreciably.
Developments In The Agricultural Sector In The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Developments In The Agricultural Sector In The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Economic and Financial Review
Given these positive developments, overall output of staple crops, rose at the end of the quarter, by 10.2 per cent compared with 4.9 per cent in the corresponding period of the previous year. Livestock production increased by 0.6 per cent in contrast to a decline of 0.7 per cent in the fourth quarter of 1989. However, the performance of the agricultural sector was moderated slightly by a few reports of drought and pests outbreaks in Bomo, Kano, Katsina and Sokoto States, where some field crops such as millet, sorghum and cowpeas were destroyed, while erosion and flood threatened crop production …
Developments In Industrial Sector In The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Developments In Industrial Sector In The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Economic and Financial Review
The industrial sector recorded modest improvement in the fourth quarter of 1990. At 262.8 (1972=100), the index of industrial production showed increases of 7.8 and 4.2 per cent over the levels in the third quarter of 1990 and the fourth quarter of 1989, respectively. The improvement was attributed largely to illcreases of 7.2 and 3.6 per cent in mining and manufacturing output, respectively. Electricity consumption index, on the other hand, fel] below the level in the corresponding quarter of the previous year by 1.7 per cent.
Developments In The Retail Market Prices Of Selected Consumer Items In Lagos Areas During The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Developments In The Retail Market Prices Of Selected Consumer Items In Lagos Areas During The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Economic and Financial Review
The retail price of some selected consumer items in the Lagos Area rose marginally during the fourth quarter of 1990. The report of the survey conducted by CBN revealed that the prices of 37 out of the 69 commodities sampled increased when compared to their levels in the preceding quarter. Overall, the index of consumer prices was 2238 (1975=100), representing an increase of 2. 7 per cent over the level in the preceding quarter and 6.8 per cent when compared to the corresponding quarter of 1989 (see Table 1). All components of the consumer basket surveyed exhibited increases in prices, …
Developments In The External Sector During The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Developments In The External Sector During The Fourth Quarter Of 1990, Central Bank Of Nigeria Cbn
Economic and Financial Review
The external sector came under more severe pressure during the fourth quarter of 1990. This was attributed to developments in both foreign exchange receipts and outpayments. While foreign exchange receipts declined by 9.1 per cent, outpayments rose by 23.4 per cent from their levels in the third quarter. As a result of these developments, the overall movement in foreign exchange, which showed a slight surplus in the third quarter of 1990 vis-a-vis the fourth quarter of 1989, turned around to a deficit of $390.3 million in the fourth quarter of 1990. This is significant since it was the only quarter …
Exchange Rate Policy And The Structural Adjustment Programme In African Countries: Case Studies Of Zambia, Kenya, Ghana And Nigeria, S. E. Omoruyi
Exchange Rate Policy And The Structural Adjustment Programme In African Countries: Case Studies Of Zambia, Kenya, Ghana And Nigeria, S. E. Omoruyi
Economic and Financial Review
The purpose of this paper is to review the experiences of some selected countries in Africa- Zambia, Kenya, Ghana and Nigeria- that have implemented adjustment programmes supported by the use of IMF resources, focusing largely on the role of their exchange rate policies. The paper is divided into four parts. Part I highlights the policy targets/objectives and instruments of structural adjustment and discusses in some detail.the role of exchange rate in the programmes of the countries under reference. In Part II, a theoretical analysis is undertaken of exchange rate concepts and the typology of the transmission mechanism linking exchange rate …
Foreign Private Investment Survey In 1988, Central Bank Of Nigeria Cbn
Foreign Private Investment Survey In 1988, Central Bank Of Nigeria Cbn
Economic and Financial Review
Although the 1988 survey on Foreign Private Investment showed that there was an increase in the net capital inflow through the Nigerian/foreign jointly-owned companies, a closer look revealed that the 22 per cent increase in the level of the gross inflow of capital over the 1987 level was merely due to naira exchange rate depreciation of 222 per cent between December 1987 and December 1988. Net investments by alien entrepreneurs continued to be dominated by unsettled liabilities to their overseas trading partners while the relative share of equity investments was relatively small, inspite of the Structural Adjustment Programme (SAP) which …
The National Housing Policy By Federal Ministry Of Works And Housing, Federal Republic Of Nigeria February 1991, O. O. Akanji
The National Housing Policy By Federal Ministry Of Works And Housing, Federal Republic Of Nigeria February 1991, O. O. Akanji
Economic and Financial Review
The document being reviewed is a book of forty-eight pages divided into nine chapters, highlighting three basic areas, viz: Land Development, Financing and Building Materials. Chapter one introduces the need for the Federal Government to come up with the new policy while chapter two outlines the goals and objectives of the Housing Policy (see Annexure 1). Chapters 3, 4, 5, 6, 7 and 8 discuss the details of the strategies and the tools for achieving the goals and objectives, while chapter 9 states how the objectives will be monitored and evaluate.J.
Financial Deregulation, The Demand For Money And Monetary Policy In Australia, By P.A.V. Swamy And George S. Tavlas Imf Staff Papers, Vol. 36, No. 1, March 1989, F. O. Odoko
Economic and Financial Review
The paper covers an important subject matter that is of relevance to the N"igerian economy in 'View of our recent experiences, with deregulation in general and in particular of the financial sector. The experience of the Australian financial system in the era of regulation was quite similar to the Nigerian experience. The sprouting and blossoming of finance houses in the face of strict regulation prior to policy reforms is a case in point. Thus, useful lessons can be drawn for our benefit through a thorough review of this paper. The paper examines the factors which informed the process of financial …
Statistics (December 1990), Central Bank Of Nigeria Cbn
Statistics (December 1990), Central Bank Of Nigeria Cbn
Economic and Financial Review
This is a statistical representation of economic activities in Nigeria in December 1990
Banks-Customers Relations: Implications For Strategic Planning., Chris Ochonogor
Banks-Customers Relations: Implications For Strategic Planning., Chris Ochonogor
Bullion
The paper examines Banks-customers relations and how it will help in strategic planning. ln dealing with this subject, the paper considered three facets. The legal relationship and the impact of the public relations and marketing aspects as they effect banking and banking business, and the implication for strategic planning.
Perspectives On Medium To Long-Term Outlook For The Nigerian Economy, Abdulkadir Ahmed
Perspectives On Medium To Long-Term Outlook For The Nigerian Economy, Abdulkadir Ahmed
Economic and Financial Review
The Nigerian economy was in a deplorable state prior to the introduction of various policy and structural reforms in 1986. During the period of oil boom (1973-80), the production and consumption patterns in the country became import- dependent. With the collapse of oil prices in mid-1981, a foreign exchange crisis emerged. Foreign exchange earnings declined from US $25.9 billion in 1980 to $7.2 billion in 1986 with adverse consequences for the economy. The balance of payments came under severe pressures, swinging from a surplus ofN2.4 billion in 1980 to a large deficit of N3.0 billion in 1982. External debt increased …
Some Empirical Evidence On The Impact Of The Aicpa’S Mandatory Continuing Education Requirements, Franklin J. Plewa, Richard F. Boes, G. Michael Ransom, Ronald D. Balsley
Some Empirical Evidence On The Impact Of The Aicpa’S Mandatory Continuing Education Requirements, Franklin J. Plewa, Richard F. Boes, G. Michael Ransom, Ronald D. Balsley
Woman C.P.A.
No abstract provided.
Continuing Professional Education For Cpas Not In Public Practice: Effect On The Profession, Kathleen E. Sinning, Hans J. Dykxhoorn
Continuing Professional Education For Cpas Not In Public Practice: Effect On The Profession, Kathleen E. Sinning, Hans J. Dykxhoorn
Woman C.P.A.
No abstract provided.
Improving Professional Quality Aicpa: Three Proposals, Penne Ainsworth
Improving Professional Quality Aicpa: Three Proposals, Penne Ainsworth
Woman C.P.A.
No abstract provided.
Recent Changes In The Aicpa Code: What They Mean For Cpas And Clients, S. Douglas Beets, Dale R. Martin
Recent Changes In The Aicpa Code: What They Mean For Cpas And Clients, S. Douglas Beets, Dale R. Martin
Woman C.P.A.
No abstract provided.
Book Review, Mary S. Hoover
Tax Notes: Handling Irs Audits, Greta P. Hicks
History Workshop A Success, Academy Of Accounting Historians
History Workshop A Success, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop
Accounting Historians Notebook
No abstract provided.
Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker
Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker
Accounting Historians Notebook
No abstract provided.
Celebration Of Four Score Years, Academy Of Accounting Historians
Celebration Of Four Score Years, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians hosted a reception on Wednesday, August 8, 1990, to celebrate Dr. Paul Garner's 80th birthday and to recognize Paul's many contributions to accounting history. On page 24, the top photo is S. Paul Garner, the bottom left photo is S. Paul Garner and Barbara Merino, the bottom right photo is S. Paul Garner shaking hands with Eugene Bryson, as his mother looks on. On page 25 the top right photo is, left to right, S. Paul Garner, Kenneth Most, and Richard Brief, the top right photo is S. Paul Garner and Gene Flegm, the middle …
Committee Reports, August 1990, Academy Of Accounting Historians
Committee Reports, August 1990, Academy Of Accounting Historians
Accounting Historians Notebook
The following committee reports were submitted at the meeting of the officers and trustees and the annual business meeting of The Academy in Toronto, Canada on August 8-9, 1990. In some cases, the reports have been summarized. Language : eng
Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace
Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace
Accounting Historians Notebook
The following extract is taken from Act 2, Scene 2, as edited to allow for the "Charles" and the "Moses" of the original text to be replaced by George III and Lord North respectively. It is concerned with raising money to pay for the deployment of additional troops in the North American War and requires no further comment. Politics is the art of the possible, and the reader can be left to draw his own conclusions as to the longevity (and continuing obscurity) of the concepts of equity in the context of tax systems, and as to the true origins …
In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians
In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians
Accounting Historians Notebook
With regret, we report the death on February 22, 1990, of Dr. Edward Peragallo, professor emeritus of accounting and economics at Holy Cross College. Dr. Peragallo was 81 years old.
History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians
History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa
Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa
Accounting Historians Notebook
The plan put forth by the City's Administrator of Finance, Mr. D.H. Adler, was known as the "Premium Bond Plan" and was designed to liquidate the City's bonded indebtedness over a 50-year period. Under this plan, which was adopted by the City Council on May 25, 1875 (New Orleans City Ordinance 3130) and ratified by the Louisiana Legislature on March 6, 1876 (La. Laws 1876, Act 31), existing bonds, whose coupon rates averaged 7.5% (Phillips, p. 5), would be converted into 5% Premium Bonds : redeemable from one to fifty years in the future. One million bonds, of $20 denomination, …
President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino
President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino
Accounting Historians Notebook
No abstract provided.