Accounting Commons^™

The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan

Bullion

The annual budget is a key instrument for implementation of Government projects, programmes and policies. This paper attempts to explain the fact that the annual budget serves three important purposes, namely; as a tool for accountability and transparency; as a tool of management, and as an instrument of economic policy. The paper conclude that Despite the macrocosmic achievement of this, Administration, basic structural imbalances persist. These include the lingering problems of import dependence, reliance on a single economic sector-oil, weak industrial base, low level of agricultural production, a weak Private sector, high external debt overhang, inefficient public utilities, low quality …

Highlights Of The Year 2000 Federal Government Budget, Sarah O. Alade

Bullion

The paper attempts to give the highlights of the year 2000 Federal Government Budget, analysis of the budget, overall balance, composition of the budget expenditure as well as measuring the budget deficit.

Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi

Bullion

The paper examines data collection activities of the statistical services division in collaboration with its Lagos liaison office as well as the zonal research units. The paper analyzes the survey methods applied by them. The task of easing data collection should be regarded as a continuous process. This is relevant even to the most developed economies with sophisticated technology for data collection and processing. Finally, with an improvement in the literacy level and overall appreciation of the role of reliable statistics in the country, it is believed that the public would embrace data generation and availability of relevant statistics will …

Seasonal Adjustment Of Naira Exchange Rate Statistics 1970-1995, O M. Akinuli

CBN Occasional Papers

This paper uses a current statistical approach to examine and adjust the seasonalities in the Naira exchange rate statistics, vis-a-vis the U.S. Dollar and the pound sterling for a period of twenty-five (25) years. Such study is necessary as it helps to understand the behavioural pattern of a trend in an attempt to predict the future. An investigation like this also helps to expose both the short and long run tendencies of a series which may require urgent or new policy measures to be taken sooner than expected. This paper reviews the regimes of exchange rate under the period, the …

Fiscal Policy Issues And Expenditure Programme Under The 1995 Federal Budget., Okunrounmu T. O.

Bullion

This paper examines the role of the Federal government of Nigeria in the management of the economy through budgeting. This paper was discussed in sections. Section I reviews the fiscal policy issues of the budget while Part II analyses the expenditure programme of the budget. Part III appraises briefly the prospects of achieving the macroeconomic objectives proposed In the budget. The paper is concluded with a summary.

Budget Of Renewal 1995, Sani Abacha General

Bullion

The paper contains the 1995 Budget speech of the Head of State and Commander-in-Chief of the Armed Forces of Nigeria, General Sani Abacha.

1993 Budget Of Transition., Shonekan E.A.O. Chief

Bullion

A Federal Government proposals for the 1993 budget of transition with wide ramifications for the third republic and the long-run survival of Nigeria. Also serves as a guide for laying sound foundation for growth and development in the next decade and beyond.

Ua62/2 The Graduate, Wku Bowling Green College Of Business

WKU Administration Documents

Newsletter created to commemorate accreditation of the college in 1982. It relates the history of the Bowling Green College of Commerce from the Glasgow Normal School and the Bowling Green Business University.

• Progress & Growth
• Accounting
• Business - Distributive Education & Office Administration
• Economics
• Finance & Quantitative Business Analysis
• Management & Marketing
• We've Got What You're Looking For - College of Business Administration Associates
• Wilder, Jerry. Opportunities for Business Graduates Remain Strong
• Working Papers Series
• Undergraduate Brochure
• Graduate Brochure
• Faculty & Staff

A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell

Honors Theses

According to William J. Casey, the past Chairman of the Securities and Exchange Commission, and recently appointed Under Secretary of State and Economic Affairs, forecasting should be the first and most important priority of all areas of management and public accounting. Only large institutional investment corporations have had access to such "useful" information when needed. Consequently, large investors are able to make more objective and intelligent investment decisions. A recent study determined that few investment corporations veritably have access to pertinent internal forecasting models. In fact, when interviewed, many executives claimed that even if they could procure such information, they …

Ua62/1/6 Treasurer's Report, Phi Chi Theta

Student Organizations

Treasurer's report for Phi Chi Theta business fraternity.

A Study Of The Advantages And Disadvantages Of Changing The Accounting System Of The Russell State Bank From Cash Basis To Accrual Basis, John T. Harrell

Master's Theses or Doctor of Nursing Practice

The purpose of this thesis was to present the complete results of changing the accounting method of The Russell State Bank from cash basis to accrual basis. Advantages and disadvantages of each system are reviewed. Comparison is made of the accounts under each method and detail procedure of the change. Generally accepted accounting principles were followed, which included restoration of assets to cost and depreciation recorded as well as accruing the income and expenses. Provisions were made for possible loan losses and income tax expense. The change was effected as of December 31, 1970, and after two years under the …

Executive Appraisal: Fact Or Fantasy, Daniel John Urban

Master's Theses or Doctor of Nursing Practice

Evaluation of every employee by his superior at some time or another is a fact of life today. These appraisals take many different forms and serve an endless array of purposes. This paper was undertaken to see how well these appraisals, evaluations, ratings, and reviews actually serve the purpose for which they were created. All systems reviewed contained faults whether inherent in the system itself or in the application and administration of the system. The main faults were the using of readily available material whether or not it bore any relation to what was trying to be measured and the …

Ua62 Bowling Green College Of Commerce, Wku Gordon Ford College Of Business

WKU Administration Documents

Brief history of the WKU Gordon Ford College of Business from its creation in 1964 as the Bowling Green College of Commerce through 1969. Includes background history of WKU's departments of business, government, economics, sociology, accounting, business administration and office administration.

Women's Contribution To Industrial Development In America, Hazel M. Price

Fort Hays Studies Series

The following report is an attempt to analyze women's participation in the labor force, giving reference to the number and proportion of women employees, the particular industries and occupations where women have worked, and the relative advantages and disadvantages of these jobs among all women workers, and among women in relation to men workers.

The Long-Run Supply Curve: Some Factors Affecting Its Shape, Eugene Darrel Pauley

Fort Hays Studies Series

Since so much importance is attached to the price mechanism in the economic system, it is only natural that a large body of economic theory is concerned primarily with explaining how prices are determined. This writer is concerned with only one rather small phase of this body of theory--some of the influences affecting long-run supply. We are interested here in the behavior of the seller or supplier of a commodity.

Fraternal Life Insurance With Special Reference To Kansas, Dollie B. Thomas

Master's Theses or Doctor of Nursing Practice

It is the purpose of this thesis to present a discussion of the history and development of the fraternal beneficiary societies, which make up one of the few distinct types of organizations that offer protection from financial loss resulting from physical disability or premature death. Chapter II will give a brief resume of the age-old principle of fraternalism, or brotherhood, from pre-historic times to the present. A general history of fraternal life insurance organizations in the United States will make up Chapter III. A study of the fraternal insurance law of the State of Kansas , including state regulation and …

The Kansas Court Of Industrial Relations, Jack W. Rodgers

Master's Theses or Doctor of Nursing Practice

The Kansas Industrial Court Act has the distinction of being the only one of its kind ever passed. The things it attempted to do had never been done before in just the same way, nor have they ever since been imitated. But, to many people, there had been previous experiments closely resembling the Kansas act of 1920. They pointed to various acts passed in the latter part of the 19th century, and the early part of the 20th, in such places as New Zealand, Australia, Canada, and even in parts of the United States as being forerunners of the Kansas …

The Economic Development Of Cowley County, Kansas, Richard J. Chisum

Master's Theses or Doctor of Nursing Practice

This thesis is a survey of the history of Cowley County, Kansas, from 1870 through 1947, focusing on the county's economic development. The plan of this thesis is to devote a chapter to each important phase of the economic development of the county.

Trego County Real Estate Assessment Plan, Vernon T. Clover

Fort Hays Studies Series

This study of the Trego County Real Estate Assessment Plan was undertaken in order to bring its main elements together into a systematic form. The philosophy of the plan and its technical application are explained.

An Economic And Sociological Study Of A Kansas Community, Vernon T. Clover

Fort Hays Studies Series

This is a survey of Ellis county, Kansas. The purpose was to discover what information of importance is available in regard to the economic and human characteristics of this county and of similar areas throughout the United States for the prewar year of 1940.

Employees' Share Of National Income, 1929 - 1941, Vernon T. Clover

Fort Hays Studies Series

Data in this paper indicate that employees are receiving an increasing share of the national income. This means that that employers, enterprisers, and property owners as a group have experienced a relative, although not absolute, decrease in their share in the national income.

The Trend Of Farm Population And Land Ownership In Smith County, Kansas, From 1900 And 1940, Charles Casper Easterly

Master's Theses or Doctor of Nursing Practice

All through their history the American people have lived and developed in the presence of abundant land. If a farm failed to produce profitably the occupants would merely move to the frontier and take up new land. In the few years prior to nineteen hundred the frontier, as a large determining factor in the life of our people, ceased to exist. Many farm problems arose. The spread of the machine process has raised many problems which we have to puzzle over. Power farm machinery has made it possible for one man to do the work which formerly required the services …

Real Property Assessment Variations In Dickinson County, Kansas, And Their Effect On School Finance, Robert B. Gilkison

Master's Theses or Doctor of Nursing Practice

The problem of this thesis is indicated in the title, "Real Property Assessment Variations in Dickinson County Kansas and Their effect on School Finance.” This problem will be considered under two major phases: (1) a critical analysis of the 1938 assessment of all rural real property in Dickinson County, Kansas to determine what irregularities exist and what the cause for these irregularities appear to be, and (2) to ascertain the effect of these inequalities upon the financing of the public schools of the county. The schools in the two second class cities of the county will not be included in …

A Comparison Of The Personal Property Tax Burden Of Five Separate Groups Of Business In Norton County, Hobart E. Rader

Master's Theses or Doctor of Nursing Practice

The subject of this thesis, "A Comparison of the Personal Property tax burden of Five Separate Groups of Business in Norton County", was selected after much consideration and investigation. The purpose of the investigation is to find to what extent the personal property tax burden is borne by business and what group bears the heaviest burden. The first four chapters of this thesis cover materiel and data considered essential in discussing the problem of personal property tax burden of business in the state as it might be expected to affect Norton County. These chapters lay the background concerning the wealth …

The Economic Development Of Gray County, Kansas, Marvin A. Hubert

Master's Theses or Doctor of Nursing Practice

This thesis is a study of the economic development of Gray County, Kansas from the time of the organization of the county in 1887 to the year 1939. Historical facts and economic trends which tend to show progress or retardation have been organized in an attempt to show significant phases of the problem. Even though the study is limited to a period of fifty years, important events in the history of the territory prior to this time are not ruled out insofar as they have a bearing on the future development of the county.

Trends In Social Thinking, 1910-1935, Mary Elizabeth Williams

Master's Theses or Doctor of Nursing Practice

This topic has been chosen because of an interest in the economic and social conditions of the present day and a desire to know just how much the changing events of the world’s history during the past twenty five years have affected our attitudes toward certain economic problems. In order to do this, five fields of interest were chosen. These are, banking practice and legislation, agriculture, public finance, labor problems and trusts. I have attempted to draw some conclusions which will show a definite trend toward certain attitudes of thinking of the present day which are different from the attitudes …

The Trend Of Financing Urban Property, Irvine F. Wilson

Master's Theses or Doctor of Nursing Practice

This thesis is intended as a survey of trends in financing urban property. Urban property, as construed by this study, includes all incorporated cities, towns, and villages. This interpretation is used firstly in order that a complete analysis might be pictured and secondly, because investments in property are not necessarily restricted because of the number of inhabitants in a particular town or city. The report abounds not only in graphs and curves which indicate movements, but also explanatory material and tabulated statistics when deemed necessary to present a complete authentic picture.

John Ruskin, His Social Philosophy, Frank Willis Cunningham

Master's Theses or Doctor of Nursing Practice

The purpose of this thesis is to set forth the teachings of John Ruskin, to explain them in the light of the day in which he lived, to compare them with recent economic thought, and to point out their influence on the trend of economic thought. With this in mind the author set out first , to develop briefly, the social and economic doctrines preceding and during the time of John Ruskin in order to better understand Ruskin’s social philosophy. To still further enlighten the reader concerning the philosophy of Ruskin a brief biography is presented in which the influence …

Trends In Kansas State Governmental Revenue Receipts And Expenditure, 1880-1934, Vernon Thomas Clover

Master's Theses or Doctor of Nursing Practice

The main purpose of this thesis is to point out the significant trends in governmental revenue receipts and expenditures in Kansas during the period from 1880 through 1934. Especial attention is given to the state government as opposed to the local governments. The discussion in connection with the latter is confined to property tax levies, expenditures for roads, streets and bridges, and for education. Few new or startling facts are presented. The trends shown however, are based upon definite statistics and therefore give the conclusions that are drawn the element of accuracy which has usually been lacking in the popular …