THE SOCIO-POLITICAL FACTORS AFFECTING PRODUCTIVITY IN NIGERIA'S PUBLIC SERVICE (A CASE OF OWERRI MUNICIPAL COUNCIL OWERRI, IMO STATE

ABSTRACT

The public service exists for the smooth running of the state and country in term of helping in translating government proposal and policies into action. The thrust of public service in sometimes not achievable which amounts to poor productivity and service delivery that heads to under development of the state. How efficient and effective government is depend on a numbers and extents of the environmental factors in which public administrative system operates. In view of the above, this work was divided into five (5) chapters in order to examine the challenging socio- political factor be delivery productivity and service delivery in Owerri municipal council public service of which after investigation, distribution and collation of question, the researcher observed that political instability, organizational conflict, sexual harassment, nepotism, ethnicity, federal character principle, corruption, God-fatherism instead of merit system and administrative efficiency, motivation, conducive environment and ethical standard are the socio political factor that affect and militate against sustainable and improved productivity. Therefore, this work is to the view that when the above socio-political factors are properly addressed there will be improvement and increase in productivity and service delivery in the public service of Owerri council.


CHAPTER ONE: INTRODUCTION


1.1 BACKGROUND OF THE STUDY
The public service is an organization of government that execute the polices and decision at government. Public service also presuppose service in the organization of government. Truly speaking the bulk of decisions and action taken by the government are influenced and implemented by public service. The public service exists for the smooth running of the state in terms of helping in translating government proposals and objectives into action. Although in theory, it is the prerogative of the legislature (elected political office holder) to make and formulate policies and the public servant(Bureaucrats)are responsible for the successful and effective implementation of these policies and programmes. even though, the mandate the dries have a case in the favour of this assertion.
The public servant who are made up of competently technically and professionally trained men and woman in the nest field of government make and formulate these policies which when presented to their political which when presented to their police boss are merely structure and rubber stumped. Ogunna (1999) its main goal however, and the developing countries is how to see to the formulate and execution of people oriented policies and programmes of government that will enhance the general economic welfare of citizen. However within the emergence of modern state and democracies the public service has evolved as the bed- rock of the executive arm of the government that ensure the implementation of the policies of the legislature while ensuring the continuity of government which is tailored toward the actualization of government objectives which is sine-qua-non to nation development. Ajekomo and Aroh (2003) put differently, productivity is a crucial factor in economic and social development of a nation or an organization. Productivity is goal of every organization, any organization that cannot operate to a degree of significant productivity is an important entity ogunna (1999) a productive worker or employee is a productive technical and skill manpower will be an economically and socially buoyant and viable society organization and nation spend million years to improve staff or individual who will bring about productivity improvement to their service be it private or public organization Akanwa and Ohiri (2003) efficiency and effectiveness are inter related concept associated with organization endeavour while efficiency simple describe input/out put relation, effectiveness refers to the degree to which an organization can is able to achieve high output with minimum in put (ikelegbe 1974) in public agencies and parastatals. Efficiency is often time regard of competence by which desired result are achieved it requires the goal should be achieved with minimum waste of resource in government bureaucracy. The emphasis is on attainment of goods; service and promotion of public welfare rather than profit maximization (hale 1997). It might interest you to know that public agency can be measured based on the level of the attainment or realization at policy programme and organizational goals and objectives. Generally productivity in the public service can be effective depending on whether stated intention planned and projected output (productivity) and objective are realized or not. Above all, it is note worthy to state that there are number of bed exiling institution, structural, motivational, social economic factors affecting productivity in the public service at all levels of government both federal state and local level and also in government agencies parastatals and ministries
Consequently this research work is designed to emphasize on only the social political factor affecting the municipal council Imo state and proffer possible solution to the affecting social political factors so as to ensure effective, efficient and improved productivity in the public service

1.2 STATEMENT OF THE PROBLEM
In the sphere of public service certain socio-political factors have been identify as factors responsible for low productivity in public service. Therefore, it is indeed important to state emphatically the factor responsible for poor productivity in the service. Among the factor identified as being responsible for the poor productivity in public service are
Political instability
Corruption
Negative attitude to work
Ethnicity and federal character principle
God fatherism
Sexual harassment
Favourism
Religions beliefs and crisis
Nepotism

In view of the various identified problem responsible for poor performance and low productivity of public servant in Nigeria, each successive government have tried general reforms measure to improve efficiency and providing min public agencies but these effort have always yield little result. This research is therefore aimed at examine the various socio-political problem facing Owerri municipal council traces their cause and suggest possible solution that when put to test will prove on their present state.

1.3 OBJECTIVE OF THE STUDY
Based on the above the study is designed to achieve the following
To determine whether motivation will induce worker into higher productivity in Owerri municipal council
To ascertain if stable government will guarantee and promote efficiency and effectiveness of worker productivity in Owerri municipal council.
To see if conducive and enabling environment will enhance service delivery and increase worker ability to work in the public service
To see whether employment base on merit will increase productivity in Owerri municipal council
To analyzed in detail some at the socio-political factor militating against productivity in Owerri municipal council

1.4 RESEARCH QUESTIONS
This are question that will help investigate this research work in relation to the approved topic include the following
What are the factors responsible for low productivity in public service in Owerri municipal?
How have these factor affect productivity in public service in Owerri municipal council?
What is the measure to overcome this problem that is affecting productivity in public service in Owerri municipal council?

1.5 STATEMENT OF HYPOTHESIS
Hypothesis is a mere hunch or an assumption in which the research problem is based on derived. In this research work the hypothesis will base on
Hi: Motivation induces and stimulates employee in public service toward higher productivity in Owerri municipal council.
Ho: Motivation does not induce and stimulate employee in public service toward higher productivity in Owerri municipal council.

1.6 SIGNIFICANCE OF THE STUDY
The finding of this research work are expected to contribute the following:
Provide basic information to help increase productivity in public service at Owerri municipal council
Provide suggestion in various ways to table the stated problem affecting productivity in the Owerri municipal council.

1.7 SCOPE OF THE STUDY
The scope of the study is to know socio-political factor affecting productivity in the public service so as to proffer possible solution to poor performance and low government occasioned by those factors. The work covers Owerri municipal council and the research ensures that the work is in depth and adequate coverage of the aforementioned local government and for effectiveness the work is limited to the public service.
Information was based on direct and indirect source from the civil service commission senior staff management committee of Owerri municipal council, Nigeria union at local government employee (NULGE) Owerri west chapter department of personnel and administration and some staffers of Owerri municipal council.

1.8 LIMITATION OF THE STUDY
A study like this is bounded to encounter one problem or the other, other which the research has to grapple with from time to time which may affect the finding and consequently its generation conversely the generalization of this work should not be a matter of doubt to the information user.
The effort of the researcher was limited by the following:

Time constraint
Inadequate find, security of information by some staff of the local government council and Non- chalet attitude of some public service in the local government. Also the limit in which the research were was carried out, was not enough for the research to explore all avenue that would have added more light to this researcher work.

1.9 DEFINITION OF TERMS
Good research ethics demand that term should be defined in right sense where they are used in remove any ambequnes meaning in pursuant of his belief the following term are defined as they used in the study.
PUBLIC SERVICES: This refers to all personnel all public institution financed and maintain by taxpayer and the emolument of personnel are regularly authorized by the legislature acting in concert with executive.
PRODUCTIVITY: This is defined as the measure of how well resources are brought together or services delivered in organisation and utility for accomplishing a set of result.
SOCIAL- POLITICAL FACTORS: This is a combination of those societal and political variables that affect or shape the performance or productivity of staff in the organisation.
STAFF: This is defined as a member of workers in an organisation.
HUNCH: This is a strong feeling that something is true even though you do not have any evidence to prove it.
EFFECTIVENESS AND EFFICIENCY: Effectiveness refers in the degree in which an organisation can or is able to achieve high output with minimum input, while efficiency is the extent in which the resources of an organisation is judiciously utilized and managed to maximize cost effectiveness.
MOTIVATION: Beach [1975] defined motivation as willingness in expand energy in order to achieve a goal or reward. Kaitner [1980] assert that motivation is a process that arouses channel, purpose and direction.
BUREAUCRACY: The rules and regulation that things are suppose to be done. The process by which things is suppose to be done, the way of doing things in an organisation.
BUREAUCRATS: Workers’ who are responsible for the successful and effective implementation of policies and programmes of government.
FRINGE BENEFIT: These are other entitlement extra benefit paid by the basic salary and in addition to basic salary
ECOLOGY OF PUBLIC ADMINISTRATION OKPO (2005) opined that the ecology of public administration refers to the totality of natural, historical socio-cultural and political factors which as it were influenced the growth of public administration system.
SYSTEM: system according to okenwa and ugbo(2001) is an assembly of set of related element njoku (2008) posit that a system is simple term element working together for a common purpose.
LOCAL GOVERNMENT: According to Nwoji (2005) local government is define in the Nigeria context as that ungues third-tier in a federal system of government saddled with responsibility of peddling development activities in the rural area with the aim of making the impact of government (civilian or military ) benefit of the local area.

TRAINING AND DEVELOPMENT AS A TOOL FOR GREATER EFFICIENCY AND PRODUCTIVITY IN PUBLIC SECTOR (A CASE OF NTA CHANNEL 6, ABA)

ABSTRACT


This research project is an analysis of the influence of training and development as a tool for greater efficiency and productivity in public sector. Its objectives is to evaluate the impact of training and development on productivity and efficiency in public sector with the view to discover the importance of efficiency and increased productivity in public sector. The study reveals the role of training and development as a determinant, for efficiency and increased productivity in recent time public sector. It suggested that training and development should be inherent in organizational programs for the attainment of goals in public sector like seminars, workshop and in-service training. The chapter one of this research project comprises the general introduction of the research topic. The purpose of study, state of problems etc. the chapter also comprises the literature reviews of the research topic and chapter three deals with the research design and methodology, chapter four deals with analysis of the various data collection and chapter five deals with summary and conclusion of the research project and recommendation.


CHAPTER ONE: INTRODUCTION


1.1 BACKGROUND OF THE STUDY
The advancement of any organization is very important in the improvement of workers performances, which are got through training and development, experience has shown that well organized and planned training and development functions with a minimal cost.
Nigeria Television Authority (NTA) was first established in Nigeria in 1886 so that information reaching to the people (the whole world) will be easier, NTA extended to other centres such that on April 1951, when the NTA Nigeria came into being a total of 16 cities and communities were receiving news. As a simple and public utility whose presence is felt in all the nooks and crannies of the federation NTA has numerous distribution channels and stations centers throughout the country. The strategic position which NTA occupies hence the need for training and development to meet the modern technological requirements.
According Obi (2001:172) Training and development are two different concepts which lead to staff intellectualism and improvement although they are used for the same levels of workers which means that graining and development involves the workers at all level.
In addition, Anyanwu 1996:4) Training and retraining of workers has therefore become a sine qua non in allayment of the set objectives of any private or public organization. It is true that much had been said on training and development as a tool for greater efficiency in both private and public organization, many scholars in different fields formed lots of theories in the nature of training and development and some of these have been diversifies. According to Sikula (1987:3) training is a short term education process utilizing a systematizing and organized procedure by which a non managerial personnel gains conceptual and theoretical knowledge or general purpose when a staff training and development is properly done, it instills confidence in the staff for maximum and efficient production in the execution of their duties and attainment of organizational goal.

1.2 STATEMENT OF THE PROBLEM
During the course of this projects problem were encountered. Apart from financial problems to cover the running cost there was also transportation problems most be the time travels were made by public transportation which most cases frustrated the schedule of the researcher.
Another problem was that of time constraints in most time was being wasted and lecture period scarifies in the process of getting materials in the cost of training and development will lead to ineffective confidence to general organizations. Therefore the identification of training and development as stressed in tylorism is therefore beneficial due to the trains and the organization. It’s application to improvement.

1.3 OBJECTIVES OF THE STUDY
Training and development constitute systematic process of altering the behaviours of employees in the direction to increase organizational effectiveness and efficiency. They help to improving the surrent and future employee performance. Training plays an improvement role in an organization by upgrading employee performance and contributing effectively to course of the organization.
Training and development are import management tools for changing and directing job behaviour towards a specified organizational goal but the main purpose of studying training and development include;
To increase employee operation performance
To prepare the employee for future assignment
To improve the job-relate skills of employees
To update their knowledge and skills
To develop proper job-related attitudes
To prepare the personnel for higher responsibilities and task.

Training and development facilitates the personal to sharpen their conceptual, innovative, technical and administrative skill. Development is concerned with the growth of an employee in all respect, it is the process by which managers and executives acquire not only skills and competency in their present jobs but also capabilities for future managerial tasks of increasing difficulty and scope. According to Stoner, training programmers are directed towards maintaining and improving current job performance while development programmes seek to develop skills for future jobs. Stated briefly, training of job centered where as development is career oriented. A person thus can receive a training to improve skills on a new wards processing machine, where as development may come from a management course on effective leadership. However, this distinction between training and development can be an artificial one because both focus on learning.

1.4 RESEARCH QUESTIONS
The study was aimed at process and procedures application to training and development. A research survey was undertaken and supplemented with documentary material from the library and other source including magazines etc.
The research questions are as follows:
What is the level of customer orientation in Nigeria Television Authority (NTA)?
Does NTA meet the needs and wants of it’s customer.
Does training and development help the NTA to achieve it’s purpose?

1.5 SIGNIFICANCE OF THE STUDY
This research project is significant in many ways. It is significant to the entire public sector because it will show the employees how staff training and development contribute to the achievement of organizational goals it is equally relevant to the student researchers. It will afford her the opportunity to contributing to the solution of the problems involved in the research projects the research is also significant to the entire academic world. It will there preserve as a source of reference to future researchers by future academicians therefore hope that the finding of this study will be of great use to all public and private organization especially NTA which is focused here.

1.6 SCOPE OF THE STUDY
This study is limited to the training and development as tool for greater efficiency and productivity in a public sector, it’s objectives is to show that the impact of training and development on the productivity and efficiency in public sector, it’s also studies the role of training and development as a determinant for greater productivity or advancement. It is limited to Nigeria Television Authority NTA.

1.7 LIMITATION OF THE STUDY
TIME CONSTRAINTS: Organizations are often forced to balanced the need to build up as detailed a picture of possible customer needs etc, against the desire to maintain improved their position in the training and development.
BUDGETARY CONSTRAINTS: Gathering and processing data can be very expensive, many organization like sections services especially NTA channel six, Aba.
FINANCIAL CONSTRAINTS: Due to lack of financial constraints, NTA services find it difficult to satisfy its customer because there is lack of funds to employ professionals and expertise to work in various department.
HOARDING OF INFORMATION: NTA services has important and vital documents and information which are kept secret and any disclosure of such information will be harmful and amounted to betraying the confidence which customers have in them.

1.8 DEFINITION OF TERMS
ATTAINMENT: It means accomplishment
ADVANCEMENT: This means growth
DEVELOPMENT: It means the gradual growth of something so that it will become more advanced stronger.
MANAGEMENT: This means the act of running and controlling a business or similar organization.
NTA; means Nigeria Television Authority
PRODUCTION: This means process of growing or making food, goods or materials, especially large quantities.
RESEARCH: This means systematic investigation to discover facts collection of information.
STAFF: It means all the workers employed in an organization considered as a group.
TRAINING: Instruct in a skill, cause to perform.
TRANSMISSION: Shafes and gears through which power passes.
TOOL: This means a technical method of training and development staff, employee

TRANSPARENCY, ACCOUNTANTABILITY AND CORRUPTION IN PUBLIC PLACES (A CASE OF OBASANJO'S ADMINISTRATION (1999-2006))

ABSTRACT

This issue of corruption has remained ever present and continues to grow deep into the vitals of the Nigeria society, most especially as accountability has been relegated to the background. Corruption which has been ingrained into the fabrics of the Nigeria society cannot be solved overnight because the leaders as well as the followers are corrupt. In light of the above and in recognition of the damage done by the scourge, this work aims at instituting a critical enquiring into the issue of corruption and the nature of accountability in Obasanjo's administration. This research is divided into five chapters, which will be examined one after the other. Chapter one deals with the introduction of the study. Chapter two x-rays the border line of the comment, views, opinions and perception of eminent scholars and meaningful thinkers. Chapter three treated historical background of the case study. Corruption and the dearth of accountability and transparency in Nigerian public service. Methodology and Research design. Chapter four deals with presentation and analysis of data. Chapter five concentrated on summary, conclusion and recommendation on the work.


CHAPTER ONE: INTRODUCTION


1.1 BACKGROUND OF THE STUDY
Transparency and accountability have become common parlance within the Nigerian political economy. These twin concepts are expected behavior pattern by people serving in public and private organizations. This is irrespective or their ranks and files. But in the Nigeria public sector, transparency and accountability has unfortunately eluded the Nigerian leadership in the socio-economic and political system, creating room for corruption to become part of Nigerian governance.
Corruption has been the scourge in the developmental process in Nigeria compared to other nations that are developing. The transparency international has said in 2002 that Nigeria was the second most corrupt country in the world. The get rich quick syndrome has led to the installation of corruption as the norms and values of public practices without any rethink of the resultant effect on the nation. It has reduced to a considerable rate the efficiency and speed of development which revolves around honesty probity and accountability. The upsurge of corrupt practices in the nation’s public service has helped relegate accountability, and transparency to its infinitesimal.
Corrupt practices in high places is not a new phenomenon in the history of Nigeria as a country and has been on the increase since independence. During the second republic of the civilian government of Alhaji Shehu Shagari, may top officers were found guilty of various dimension of corruption, ranging from embezzlement and misappropriation of public fund without caring for any form of accountability consequently, other rank and file of staff senior and junior had to follow suit in the corruption jamboree. The perverseness of these phenomenon has affects Nigeria in the international community, even more worrisome as its becoming insidious.
When democracy returned to Africa most populous country in 1999, the Obasanjo’s administration though had good-will for the country but after three years the country still fare badly even if there exist some few sack and arrest of top officials. That is unfortunately not addressing the situation, hence the need of these study. This work aims at examining the incidence of corruption in the fourth republic and how it has helped in stagnating and making the public service ineffective. It will also examine the activities of the anti-corruption commission that was set up to fight corruption in the country and to know how sincere they were.

1.2 STATEMENT OF THE PROBLEM
The upsurge of corruption has posed a serious threat on the political and socio-economic system; no doubt it has succeeded in impinging the growth and development of these nations. It has underlined and intercepted worthy attempts and efforts from all quarter ensuring that transparency and accountability reigns in public sector
With so many years of petrol-dollars experience in Nigeria, the insidious effect of corruption has led to the absence of infrastructure in critical area, road are death traps, hospitals are dysfunctional, education has collapsed with over twenty million unemployed.
As soon as Obasanjo’ entered into office he inaugurated different agencies to fight corruption and some of these were, independent corrupt practices commission Acts(ICPC) and the economic and financial crimes commission Act, these agencies are to push corruption to its minimal. This agency has recorded some successful attempts, but it became obvious that these facts were meant to deceive the public in believing that it was a genuine effect. It was also charge for prosecuting lower level officials; counterparts such as governors who are immune against prosecution have their case treated with levity.

1.3 OBJECTIVES OF THE STUDY
In this study, the specific objectives are:-
To know why corruption in pervasive and becoming a way of life in the contemporary Nigerian public sector.
To determine if accountability exists in the Nigerian public service.
To ascertain the reason why all the various effort and attempts by successive government to curb corruption in public service has proved abortive.

And also to proffer the way forward to instill disciplines, accountability, in the Nigeria public service.

1.4 RESEARCH QUESTIONS
Why are corrupt practices prevalent in the Nigerian public Service?
What has happened to accountability in the Nigeria public service?
What are the effort of the Obasanjo’s administration towards eradicating corrupt practices in the public service?

It is believer that the above research question will help give a concrete insight to the deplorable political condition in the socio-economic and political realities of the Nigerian state.

1.5 SIGNIFICANCE OF THE STUDY
The important of this study cannot be over emphasized especially at this time Nigeria is desperately searching for ways for improving the lot of her teeming population. President Obasanjo’s during a presidential media chat in August 2002 was asked to marshal the significance of anti-corruption and he quickly replies that the mere mention of the tragedy of corruption in our country is enough to concertize our people to have a rethink on their bad ways of life which have adverse effect on the progress of the entire nations.
President Olusegun Obasanjo taking the oath of office painted vivid picture of the ugly state that the nation was. Also expatiating that placing the military in government has been a disaster. And promised to fight corruption head-on.
This research being a systematic academic discourse on the question of transparency, accountability and corruption in public service, would certainly go beyond the more mentioning of this fact and get into proper evaluation of methods of fighting against corruption in public places and foster transparency and accountability.
The consequence of corruption include over expenditure on development progammes, inefficient execution of project that are very poor quality, and these project deteriorate quickly needing high maintenance and repair cost. It has also brought about the installation of project that is not of any importance to the citizens.
Lack of transparency results after in a perversion of economic choice with all its concomitant cost and loss to society. There is over all loss of growth and development, with decreasing quality of life, widespread poverty and misery for majority. Countries with the reputation of corruption do not often attract foreign investment because of the high unofficially rents that are often demanded in such countries and the very high cost of doing business. It has been noticed that citizens have began devising extra leg and informal ways to survive.
This work ensure to be a vital document in the hands of opinion leaders, the people and government of the country so that they will have a more critical look at the problems affecting the country and also proffer solution that are long lasting. This research will prove beneficial to both citizens of Nigeria, teachers, leaders, by assisting in setting most priority straight and also showing discipline in any course of action.
Besides, the research will prove useful to those in public service by at least awakening then to take much into consideration and also making sure that they instill transparency and accountability in the public service. It will also help to know the effect of corruption and its damage to the Nigeria society.

1.6 SCOPE OF THE STUDY
This paper concerns itself with the study of corruption and accountability in public service in the fourth republic that ranges from 1999-2006 (the Obasanjo administration).

1.7 LIMITATION OF THE STUDY
In any research work, there are bound to be problem just like it is in other field of academic pursuit especially in the present Nigeria society. Such problems limit the level of accuracy and reliability that the researcher can achieve in conducting his research work, the weaknesses or imperfection occasioned by limited time and resources are the actual limitations as the unavailability and access to current textbooks which will be helpful for effective execution of this project were not easily accessed.

1.8 DEFINITION OF THE STUDY
Parlance: It has to do with the style of speech used by people in a particular context or profession.
Elude: To escape from something
Scourge: something that is perceived as or moving
Impinging: something that has affected or interfere and calling some from of restriction.
Petro dollar:- Any of the dollars that is paid to global oil producers.
Infinitesimal: Reduced to be very small in degree
Levity: Remarks or behaviours intended those amusing, especially when they are out of keeping with a serious extremely large amount of people in a place.
Marshall: To arrange things in an appropriate order so that they else

URBANIZATION IN NIGERIA; PROBLEMS AND PROSPECTS (A CASE OF OWERRI MUNICIPAL COUNCIL)

ABSTRACT


One of the most significant developments worldwide is the rapid increase in urbanization. This is more so in developing countries where urbanization is proceeding at the alarming rate. Nigeria is not an exception to this trend. The researcher, who has an intense interest to study those problems that befall urban centers in Nigeria, wrote on the urbanization in Nigeria. Problems and prospects; (a case of Owerri Municipal Urban Council). The aim is to identify the various problems that befall urban dwellers in Owerri municipal council and other emerging urban centers of Imo State. The work seeks also to ascertain the reasons for rural urban migration in Imo State, and Others in the course of the study, the researcher used survey and questionnaire methods and equally conducted oral interviews to gather the required data on the subject matter. The researcher find out that, crimes, lack of accommodation, or housing, unemployment, urban sprawl, prostitution, and other problem which are existing in Owerri Municipal urban council. It also discovered that other emerging urban centers in Imo State has not attained the status of urban centre. The researcher concludes with recommendations on how to mitigate urban problems such as; Extension of social amenities to rural areas, creation of employment opportunities by the government etc.

CHAPTER ONE: INTRODUCTION


1.1 BACKGROUND OF THE STUDY
One of the most significant development worldwide is the rapid increase in urbanization. This is more so in developing countries where urbanization is proceeding at an alarming rate. Nigeria is not exceptional to this trend. It is the most urbanized country in Africa in terms of degree and spread of urbanization.
As the population of Nigeria increased from 30.4 million in 1952 and 1953 to 55.6 million in 1963, then to 88.5 millions in 1991 and 107.2 millions in 1997, the number of urban centers and their population also increased tremendously as a result of the influx of migrants (people’s movement) from rural areas to urban areas Ezeani (2001).
Also creation of states in Nigeria has not only bring development in remote areas but has created a certain amount of healthy competition in economic development between states and has also encouraged rapid urbanization in the country. This is because as more urban centers become state capitals, the rate of urbanization also increased. For example, the creation of 12 states in 1967 create eight more urban centers, which include; Bauch, Makurdi, Yola, Owerri, Ikeja, Minna, Abeokuta and Akure. The same trend of urbanization was experienced when the number of states in Nigeria increased to 19 states and 21 states and then to 30 states.
Today, Nigeria has a total number of 36 states with the federal capital territory Abuja and the all the states capitals urban centers.
The local government reform of 1976 also contributed to the high rate of urbanization in Nigeria. The reform shows that local government should serve the population of between 150,000 and 800,000 since it was aimed at bringing people nearer to the government, at the same time share resources, particularly oil revenues more within the federal system like Nigeria. The state government used those guidelines in the subsequent arrangement for the creation of local government areas. This resulted to the creation of over 302 local government areas in 1980’s and has increased to the current level of 774. also local government headquarters have been selected from existing urban centers and new urban centers where none existed before.
The increased number of urban centers in Nigeria resulted from the creation of states and local government areas as well as other administrative, commercial and industrial activities in the country have resulted in large urban population and this number is likely to continue increasing.
Furthermore, Nigeria being a developing country is experiencing a rapid increase in urbanization. The urban area exists at the expense of the rural areas. Many rural dwellers keep migrating to urban centers due to the backward nature of the rural areas. The process of urbanization continues as more and more people migrate from rural area to urban centers. In 1952 Nigeria had fifty four (54) towns with a population of 20,000 and more. During this time, the total population living in these towns and cities was about 3.1 million. The population and the number of towns and the cities increased tremendously in 1963 with 10.7 million respectively.
It is important to note that some Nigerian states are highly populated and urbanized than others. For instance, every state has urban centers, but the degree of urbanization differs from state to state, city to city and even within the same state. In former Eastern states of Nigeria, some cities are more thickly populated than others. Such as Enugu, Onitsha, Abakaliki, Owerri, Calabar and Aba etc. This does not mean that other minor cities or urban centers were not in existence. The large population noticed in some of these old urban centers was as a result of early migration (movement) and concentration of people in these areas. Making reference to the western states, some states are more urbanized than others. There is no how the degree of urbanization in states like Lagos, Ibadan, Abeokuta, Ogbomosho can be compare with other cities in the West. For instance, in Lagos alone by 1963, 73 percent of the population lived towns with 20,000 or more people and for western states, the comparable figure was 52 percent. No other state had more than 20 percent of its population in the urban areas of this size.
According to 1991 census data, it was indicated that urbanization has increased tremendously. This indication shows that urbanization in Nigeria has taken a geometrical progression, and is likely to continue to accelerate in the next years.
Although urbanization especially in developed nations is associated with industrialization and economic development, it also has certain consequences in the developing countries such as Nigeria. Indeed, a major implication of the spectacular growth of the cities is that Nigeria is threatened by serious urban crisis today. One cannot visit such cities as Lagos, Kano, Ibadan, Owerri, Onitsha, Enugu, Abakaliki, Aba and others, and fail to develop a sense of crisis about the human condition a sense of urgency about remedial action, a sense of hopelessness about greatly improving urban conditions.
Thus, urbanization in Nigeria is closely associated with problems such as; degraded environment, unemployment, poverty etc. all these have emerged as major socio-economic issues with potentially important political implications.

1.2 STATEMENT OF THE PROBLEM
As earlier stated, urbanization is a continuous process, the Imo State government in an effort to develop Owerri municipal council urban in the state has paved way for numerous urban problems, which directly or indirectly affect the live hood of the urban dwellers.
This problems, identified by the researcher include, over population, unemployment, environmental problems of various kinds and magnitude, accommodation, uncoordinated development or urban sprawl, illiteracy, health problems, problem of market (ie sizable market), poor articulated urban policies as a result of fragmented urban political authority, poverty etc. also there are social vices of various kind such as armed robbery, prostitution, fraudulent acts (419) and cultism etc.

1.3 OBJECTIVES OF THE STUDY
From the above so far, the study will help to identify the various problems that befall urban dwellers in Owerri municipal council and other emerging urban centers of Imo State.
Also through the study the following will be look into;
To ascertain how population explosion is being checked in Owerri municipal council.
To know whether the rapid growth of urbanization in the emerging urban centers of Imo State can be restricted.
To ascertain if other urban centers around Owerri municipal council have attained the status of an urban centers.
To ascertain the reasons for rural-urban migration in Imo state and Nigeria at large.
To suggest some possible ways out of the identified problems.

1.4 RESEARCH QUESTIONS
In the study, the researcher raised the following questions as research questions
What is the nature of those problems confronting urbanization in Nigeria?
What are the causes of the problem?
If these problems abound in the urban areas really, why is it that there is still rural-urban migration?
What will be the resultant effect of rapid urbanization in Nigeria, in ten years to come?
Is government of Imo state making and effort to mitigate those problems in Owerri municipal council?

1.5 STATEMENT OF HYPOTHESIS
From the objectives of study the following hypothesis are proposed by the researcher for verification:
Hi: There is rapid growth of urbanization in Nigeria.
Ho: There is no rapid growth of urbanization in Nigeria.
Hi: Urbanization is relative to place, space and time.
Ho: Urbanization does not retate to place, space and time.
Hi: There is population explosion in Owerri municipal council.
Ho: There is no population explosion in Owerri municipal council.
Hi: Other town around Owerri municipal council have attained the status of urban center.
Ho: Other towns around Owerri municipal council have not attained the status of urban center.

1.6 SIGNIFICANCE OF THE STUDY
In the researchers point of view, the significant of this study is to add to the number of studies carried out in this area in other institutions, both in Nigeria and other countries. To the best of my knowledge this is one of the pioneer projects in the area of urbanization in owerri municipal council, Imo State planning commission and other authorities or government officials will find this study useful for effective control of land use and checking of urban growth in owerri municipal council and other emerging urban centers of Imo state. The study also hope to offer a good knowledge to both business men and women who may need to know about the problems and prospects of urbanization in Nigeria. The study will also serve as a partial fulfillment for the award of Higher National Diploma in public Administration (HND) in Federal Polytechnic Nekede Owerri. The study will be useful to teachers, researcher and students especially those in the field of urban and regional planning. The Federal Polytechnic Nekede Owerri will equally find this study useful as it will contribute in building of the polytechnic research center. To policy makers of urban centers the study will be useful because it will give them good knowledge of the problem facing urban dwellers.
Finally, this study seeks to suggests possible ways out of these problems and to stimulate further research into the subject as time goes on.

1.7 SCOPE OF THE STUDY
Scope of the study implies the area of coverage in the research work. The research work covers the urban areas in Nigeria with particular reference to Owerri municipal council.

1.8 LIMITATION OF THE STUDY
The researcher would have carried out a more intensive, elaborate and exhaustive study on the subject matter. But due to some factor the study was limited.
The following were the limiting factor that affected the research work.
FINANCE:- As it is well known that finance is the life wire of any organization or activity. The researcher was faced with financial challenge as he has no tangible source of income as a student. With this, one can conclude that without money it is impossible to achieve any thing.
TIME: The researcher was limited by time factor. There was no enough time allocated for the submission of the project work in chapters for approval.
POOR ATTITUDE OF THE RESPONDENTS:- Some of the respondents which were the supplies of data required for the project work were reluctant in providing the answers to the questionnaires issued to them.

1.9 DEFINITION OF TERMS
The terms used in this project are defined according to how they are used in the work to facilitate a better understanding and to enhance all the ideas conveyed. The terms defined are without conflict with the ideas they conveyed outside the context.
UBRAN: According to oxford advanced learner’s dictionary urban deals with developed areas of the state. Or heterogeneous settlement developed as a result of the activities that goes on in it.
URBANIZATION: This is describe as the transformation of an area from rural status to urban status or is the concentration of human population into a discrete area leading to a transformation.
CITY: This is a large and important area or center where multiple activities such as education, commercial activities, manufacturing, political and cultural activities take place.
SUBURB: This is a community outside the central city and politically independent of it but culturally and economically dependent on the central city.
METROPOLIS: This is a continuous urbanized area surrounding large population center.
URBANISM: This is purely a socio-cultural and psychological phenomenon, which refers to the behavioral characteristics of urban dwellers and make them different from the rural dwellers.

VALUE ADDED TAX (VAT) IN NIGERIA, EMERGING PROBLEMS AND PROSPECTS AND THE WAY FORWARD

ABSTRACT

This project is an attempt to analyze and evaluate the level of success made in the implementation and management of Value Added Tax. (VAT) was introduced in Nigeria was seen by, many as another fixed policy that may not succeed. In the contrary, this notion was proved wrong by the success of the Federal Board of Inland Revenue Services in the administration of VAT. Under the Federal Board of Inland Revenue Services, there exist a VAT directorate responsible for the management and implementation of VAT in our country Nigeria. This piece of work focused on the strategies adopted by the Federal Board of Inland Revenue Services facilitates payment by the taxable individuals. A touch is also made on the analysis and comparison of VAT with other forms of tax in Nigeria to prove its viability. Finally, the work treated the contributions of VAT to Federal, State and local government revenue and their expectations.


CHAPTER ONE: INTRODUCTION


1.1 BACKGROUND OF THE STUDY
Taxation in every sense is a tool of economic reformation. Government, the work over, have always found ways of imposing various levies on their subjects. This is done with a view for raising revenue for its expenditure.
In Nigeria, some of the type of taxation Include personal Income tax, Capital gain tax, Capital transfer tax, sales tax, petroleum tax and Withholding tax.
Value added tax as a form of tax was introduced in Nigeria on December IST 1993. Though the operational date was 1st January 1994. VAT is a tax charged on the consumption of goods and service locally or imported into the country since then; many countries have adopted this tax policy as it has proved successful in its implementation. In Africa, up to 17 countries including Nigeria adopted VAT and over sixty Countries in the World operated VAT since its inceptions. The trend has kept on growing as many countries are turning toward VAT as a remedy for the other unsuccessful form of taxes, even though Nigeria joined the league of countries operating VAT just of 1994. She has very unique attributes in the operation of this new tax policy. Nigeria charges a single rate of 5% unlike most of other countries which charge multiple high rates.
Value Added Tax (VAT) in Nigeria is Federal Government Tax which is central administered using the existing machinery of the Federal Inland Revenue Service (FIRS). Value Added Tax has a directorate within frame-work of the FIRS with the head of office in Abuja. It was this group that proposed VAT and in that direction, a committee was set up to conduct studies on the implementation of VAT.
VAT replaced the sales tax whose base is regarded as narrow and which covers only nine categories of goods plus sales and service in registered hotels, Motels, and similar establishment. In contrast, VAT base is broader and include most professional services and banking transactions which are high profit generating sectors. The revenue generated from VAT is shared among the three tiers of government, the Federal, state and Local government. When the tax system was first implemented in 1994, the state government received 50% of the proceeds. While 20% went to Federal government for covering its administration cost. In 1996, the distribution of the revenue generated from VAT was further shared as follows: Federal government 35%, state government 40% and the local government 25% in 1997, the distribution formular was the same as in the 1996 distribution formula. It was further changed as follows:
Federal Government 15%, State government 50% and Local government 35%, the 2000 distribution formula is Federal government 15%, state government 50% and local government 35%.

1.2 STATEMENT OF THE PROBLEMS
As a result of the unsuccessful nature of the previous economic recovery policies such as the structural adjustment program, we may see VAT as another such policies that would join the band Wagon of failure in the light of the above, these are some of problems associated with the management and implementation of VAT in Nigeria.
The Infrastructure facilities needed for the effective implementation of VAT are either not in existence or in substandard forms.
It is not clear where government channel the revenue derived from VAT in Nigeria.
The public either directly or indirectly resist VAT.
People argue that VAT will lead to inflationary tendency.
The VAT administration and the VAT able person are illiterates.

1.3 PURPOSE OF STUDY
The study is done to assess and hence determine the desirability of value added tax (VAT) as compared to other taxes. The study goes ahead to tell us about VAT in its sub-division, how it aims at attaining set goods and its weaknesses.
The study will review the overall tax system of the country, the advantages and disadvantages of the new tax system and the areas which requires replacement with other tax system that will increase revenue of the government, track with economic situation and inflation there upon.

1.4 SIGNIFICANCE OF STUDY
The significance of or importance of this work should not be over emphasized. The major importance or need for the study is listed:
The research work will assess and ascertain the level of effectiveness of the VAT administration in Nigeria.
The Work will attempt to investigate and identify the areas the government channels spends VAT returns revenue.
The work will be evaluated and ascertain the level of infrastructure provision for VAT purposes.
The work will ascertain people’s reactions towards the new tax policies of VAT.
The work will also investigate and ascertain the role literacy level plays in the operation of VAT in Nigeria.

1.5 SIGNIFICANCE OF THE STUDY
There is great need for the study of VAT and these are as follows:
Since the adoption of a flat rate 5% on all taxable items enhances the complexities and manipulations associated with multiple VAT rate system, it now makes it easy for the tax payer to know what the tax and tax rate is all about and how to go about playing it. And on the part of the administrator, it makes it easy for administrators to collect tax.
The Nigeria VATS much of its operational impetus from its simplified frame work. Owing to this fact, even fairly educated persons understand both the application of the tax rate to transactions and the calculation of VAT payable to government.
Another traceable need for the study of VAT is to know and identify. The taxable segments of the economy since we have the organized public and private sector (OPPR) and also to know the non-tax prove areas which is the informal sectors that included the micro-enterprises.
Another need for the study is for the FIRS to focus on the more easily tax base in order to identified and pursue a defined vat able public that is dominated by enlightened segment of the society.

1.6 ASSUMPTION OF THE STUDY
Since the inception of VAT, there have been some assumptions against the study which are not true. This is as a result of the unsuccessful nature of the previous economic recovery policies VAT is been seen as another such policies that would turn out to be a failure. These assumptions are as follows:
It is been assumed that the imposition of VAT on goods is to exploit the citizens.
It is also assumed that the infrastructural facilities needed for the effective implementation of VAT are either not in existence or in sub-standard form.
That, it is not apparent when governments channel the revenue derived from VAT in Nigeria.
It is also assumed by some people that in line to come VAT will lead to inflationary tendencies.
Finally, it is assumed that VAT administrators and the vat able person are either illiterates or barely educated.

All these are mere assumptions. They are not tackled up with any form of fact. With the introduction of VAT, the country will yet to greater heights.

1.7 LIMITATION OF THE STUDY
The study is mainly focused on how VAT is administered in Nigeria economy, the way it is managed an implemented are criticisms against the system of taxation. The method of computing VAT and accounting models used for VAT is explained. The vat able goods and service person and organization expected to register for VAT are made known. VAT offences and penalties as stated too, also the length to which VAT has successive in Nigeria.
The study is limited by the following factors:
Lack of finance
Time constraint
Lack of adequate data and information with respect to VAT as it is being applied in Nigeria.
Lack of Co-operation by some respondent.

1.8 OPERATIONAL DEFINITION OF TERMS
VATABLE GOODS AND SERVICES: These are goods and services that are not exempted from VAT.
VAT PROCEEDS/RETURNS: This is money collected from VAT payers and which are remitted to the government.
VAT TAX DRIVE: Is to stimulate the collection of VAT from defaulters and enforce prompt remittance of VAT payable.
TAXABLE ACTIVITY: This include any activity other than those in the exempted list conducted as a business, vocation, trade of profession.
VATABLE PERSONS: Vatable person is one who trade in vatable goods and services for consideration.
VAT RECORDS: Two categories of records exempted to by all vatable persons are in respect of input and output.
EXEMPTED GOODS AND SERVICES: These are goods and service that are exempted from VAT.
INPUT VAT: This is the VAT suffered on the consumption of goods and service.
OUTPUT VAT: This is VAT chargeable by the suppliers of vatable goods and services on the supplier made to its agent on consumers.
FINAL CONSUMER: This is the person who is at the terminal end of the distribution chain who bears the burden of VAT.

VIABILITY OF LOCAL GOVERNMENT AS A THIRD TIER OF GOVERNMENT (A CASE STUDY OF AFIKPO NORTH LOCAL GOVERNMENT)

ABSTRACT

This research study was designed to critically examine viability of local government as the third tier of government a case study of Afikpo North Local Government Area. The study used the problem facing the management of local government vis-a-vis the resources or reasons of creating the local government so that it should do precisely what the word government implies. That is government at grass root level. In data collection, the research employed questionnaire and interview sources of data. The main findings of the work are: (1) The finance problem, is a serious issues in Afikpo North local government. (2) Problem of finance are made worse by absence of qualified and competent personnel who would be willing in the art of administration in Afikpo North local government. The non payment of taxes and rates by the people of Afikpo North local government due to their disloyalty to the government. Based on the conclusion the following recommendations are made: (1) The local people not only in Afikpo North local government but on the entire Nigeria should be educated on their obligation to government. (2) Seminars should be constantly organized for the local permanent staff and such seminars should include moral lessons. (3) Conditions of service in the local government should be made more.


CHAPTER ONE: INTRODUCTION


1.1 BACKGROUND OF THE STUDY
The viability of local government as a third tier of government cannot be over emphasized due to many features which includes entry existence, government character and autonomy. All these stand as to have established areas and population that is it must be created to save citizens by existing in a known location. It is required to either be elected by citizens of the unit or be appointed by other officials who are popularly elected and the right to determine its own budget without major modification by another unit or tiers of government respectively.
Local government is government nearest to the grass root level and need to organize their own system of local government council to suit their own social, political, cultural and economic needs.
The autonomy of local government as a third tier deprives from them since the state government controls influence in the activities of the local government councils, its whims and caprice. The state executive dissolves the council at will.
More so, to make local government in its plan to build sound foundation before returning the country to civilian rule felt that the best place to start was with the local communities.
The military deemed the reform necessary. It will stabilize and rationalize government at the grass root. The reforms were aware of the defects of grievances local government and made efforts to curb those defects by specifying some functions and sources of revenue to the local government council which is contained in the constitution of the federal republic of Nigeria.
Local government as a tier of government was formed to design and executive government programmes in such a manner that would satisfy the yearnings and aspirations of the people at the grass roots. The existence of local government was guaranteed by the 1999 constitution.
There are three institutional characteristics of local government which are:
Firstly, the local government unit must have a legal personality or entity, which means that like any other public corporation, it can be sued or can sue.
Secondly, it must have specific power to perform a range of function for example, in the provision of infrastructural facilities, education, health, promotion of agriculture.
Thirdly, it must enjoy substantial autonomy especially in finance and staff matters, subject to limited control from the central government. it was observed that the autonomy projected a myth and not reality since local government council has no control over its annual estimates as they are subject to ministerial approval.
Recruitment of local government staff are done by the local government service commission.
British local government are also subjected to ministerial control but can claim “quasi autonomy” as they do not submit their financial estimate for approval, they are given with discretion in the award of contracts and appointment of staff.
The people entertained high hope that the performance of local government will improve in view of its report.
From the performance of the local government throughout the federation it was discovered that most of the local government are not able to execute their functions.

1.2 STATEMENT OF THE PROBLEM
Viable government instituted at the local level to develop and uplift the lives of people and rural dwellers and ensure this. Local government is accommodated by revenue allocation and specific sources also were made available to it.
The major problems militating against the performance of local government in Nigeria are:
Lack of fund and unqualified staff made it difficult for the local government to render desired services to the people.
Okpi (1988:12) stated that the ultimate rest of the efficiency of political structure is its ability to liberate people from the constraints by poverty, ignorance, squatter, illiteracy etc. it is to solve problem that local government was made the third tier of government.
The question now is how viable are the local government to perform this function?
Okoli (1993:23) further put viability in terms of development of infrastructure, financial abilities of the loyalty of the people and interpretation of the concept of development to include:
Agricultural small scale industries improvements. The quality of manpower involved in administration is inadequately appreciated in our local government. The major complaint is always inadequate funds. The issue of qualified staff should have a recognized place in viability of local government.
This study tends to address the issue of lack of fund and unqualified staff or manpower.

1.3 OBJECTIVES OF STUDY
The objectives of this research work are:
To find out if local government is truly doing its work as the third tier of government.
To know the role of qualified and competent staff in local government administration
To find out the cause of lack or inadequate fund in local government.
Finally to enable the researcher to complete requirement for the completion of National Diploma (ND) in Public Administration.

1.4 RESEARCH QUESTIONS
Is local government really autonomous?
Does the embezzlement of fund by revenue collectors affect the performance of the local government?
Does local government use appropriate strategy in raising revenue in the local government?
Does local government perform these functions for which it was being created?

1.5 SIGNIFICANCE OF THE STUDY
The viability of local government as the third tier of government is very important to both the general public and student of local government administration as it discusses. The study is also helpful to researcher who may need to carry out more research in the field. This research will help students especially those from public administration to understand better the administration of local government.
Also, local government administrators and the general public will benefit from the study as it will improve their general understanding of the system. People who read for pleasure and widening of knowledge will equally find this research interesting.

1.6 SCOPE OF THE STUDY
It is impossible to study all the local government areas in Nigeria due to its large geographical area, limited finance and time factor.
However, this research work is limited to Afikpo North local government of Ebonyi state and the result was generated since 1976 reform which made local government administration uniform in the entire Nigeria.

1.7 LIMITATION OF THE STUDY
There are lots of limitations in the course of this study which include time factor, money mobility which includes lack of good road network and transportation facility such as car, bike etc.

1.8 DEFINITION OF TERMS
Administration: Controlling and directing public affairs.
Autonomy: Self government
Constraint: Problems or restrictions
Citizenry: Person with full right in a country.
Local Government: Lowest level of government or government at the grass roots.
Revenue Generation: Collecting of money from the masses and government assets.
Finance: Money or funds
Embezzlement: Using money placed on one’s care wrongly and for the person’s own.
Disloyalty: Not being faithful to government by not paying taxes, rates and other levies.
Mismanagement: Directing and coordinating wrongly.
Competent: Being able to carry out the work for which one is paid for.
Probity: Upright in character
Staff/manpower: Persons employed to work in an institution
Viability: Capable of performing a function without outside help

WOMEN AND RURAL DEVELOPMENT

ABSTRACT

This study is a research work to identify the prospects, problems and consequences women encounter in the rural development in ORLU Local Government of Imo State. In the present Nigeria society, the role of women can not be over emphasized. Basically, they are the mothers of the respective homes and are major determinant of a child character after nurture. More over, this research also attempts at identifying the development sectors where women are mostly involved. the research also identified areas of hindrances and preferred solutions to them. In all we have so far seen from all the literature referenced that women allover have always found ways of coming together to get on as one unit with respect to development in their communities.


CHAPTER ONE: INTRODUCTION


1.1 BACKGROUND OF THE STUDY
Rural development is one of the major problems facing ORLU Local Government in Imo State. Rural development helps in transformation of the rural part of the country. Reports in most media and personal investigation had tended to suggestion that women should be encouraged and map, for rural transformation should be established. This means that rural transformation is the priority of every rural part in the society. Therefore, rural development is a progressive improvement of the economic political and cultural conditions of communities through the combined effort of government and the people of the communities.
In our Nigerian today, the roles of women is very important; basically, they are the mother of all respective homes. And they play one of the major roles in educating of children in the family. That is why ORLU Local Government and the towns that make it up are trying to make bids that will give women a sustainable appreciation and acknowledgement in that area and these women also plays a role on enlightenment campaigns on government policies and forms a core of the mobilization. Which facilitate physical participation in local development project within the communities at large. All these effort are made toward publicizing the roles of women in the socio economic transformation of the entire society at large.
The pre-colonial history of Umuowa in ORLU Local Government have it that, before the coming of the whites, rural development in ORLU Local Government was at low points because women were cast out of major event that is happening in that geographical area. Until the coming of the colonial masters in 1861 during the process of colonization, some privilege was given to women to participate in social activities such as western education etc. having received some power and authority through the teachings of colonial masters; they now participate in their own ways for the betterment of humans. From then, these women have embarked on numerous projects to mark development in Umuowa, like building of town hall, civil centers, health centers, and markets.
Without women in ORLU Local Government and Umuowa autonomous community, development there would have not been a successful one because they play a vital role in development of Umuowa and ORLU Local Government area.
The case study of this project shall focus on the activities and roles played by women in development of Umuowa in ORLU Local Government of Imo State.

1.2 STATEMENT OF THE PROBLEM
Rural Development in ORLU Local Government and Umuowa autonomous community are faced with vital problems even women in these rural areas. Umuowa autonomous community could have develop to a normal standard, but know support from government has set their development backward. This means that state government of Imo State has not conducted an election in the Local Government for many years now. So the allocations that suppose to come to ORLU Local Government are now being hijack by state government. And gives whatever they like to the appointed chairman who has know constitutional right to fight the state that gave him the power. So this problem has affected Umuowa autonomous community which is part of ORLU Local Government.
Again, women in that area are being seen as inferior and weaker sex which is capable of doing nothing. This ideology is causing women in ORLU Local Government and Umuowa looks like they are not among the moving or main people of the geographical area.
Having established a cursory but concise overview of some of the questions pre occupying the minds of scholars, researchers, and analyst with respect to necessity of proper study and evaluation of the roles played by women in rural development in Umuowa, the problem of the study are here by summarized in the question below.

1.3 OBJECTIVE OF THE STUDY
The purpose of this research is to examine the roles of women in rural development and the level which women involves themselves towards development project in Umuowa and also to know the development sectors where women are mostly involved. Again, to know why women are been treated in an abnormal why in the society.

1.4 RESEARCH QUESTIONS
Is government not aware of poor rural development in Umuowa in ORLU Local Government?
Revenue allocation of ORLU Local government is it enough for rural transformation.
Is it justified for women to be rated equal with men in Umuowa and ORLU Local Government?
Do women have what it takes to contribute towards development in Umuowa and ORLU Local Government?

1.5 SIGNIFICANCE OF STUDY
The importance of this work is complex to mention. This means that many people will appreciate the roles of women in rural development. This work can also serve as means of mobilizing other women in other communities to come together and embark on self help project that will help to improve the standard of living and increase the status of women in the society.
This can as well help Umuowa women to know the type of women organization the can identify with in Umuowa autonomous area. And also it will help to pick out the problem and needs of those women organizations to the government which will eventually serve as a guide to policy concerning women. This can also assist research institution who may wish to carryout findings on activities and contribution of women groups to the society.

1.6 SCOPE OF THE STUDY
The study will only be concerned with the role of women in the development of Umuowa autonomous society. This start with knowing the villages that make up Umuowa autonomous community and they are UMUDADURU, UMUOJIMMA, ODICHEKU, EZIKEAGWU, UMUDIM, EJEMEKWURU, UMUOGU, OKWARAEBIKA, OKWU, UMUDIKE, UMUEZUKWU, OKWEKITI, UHU. We intend that we will be finding out the different women organization that exists in these villages and their contribution to development over the years.

1.7 LIMITATION OF THE STUDY
In the course of this study so many things limited the progress of the study, such factors as time, weather and finance.
Time dear was no match for the student, for the researcher to cover the whole area.
Weather is poor weather condition experience by the researcher needed for the progress of the work.
Finance due to lack of finance the researcher could not cover the areas needed as per-sources of the project.

1.8 DEFINITION OF TERMS
ROLE: Role prescribed or expected behavior associated with a particular position or status in a group of organisation see also roles.
COMMUNITY: Community is a group of interacting living organisms sharing a populated environment. Since the advent of the internet, the concept of community has less geographical limitation as people can now gather virtually in an online community and share common interests regardless of physical location.
TRANSFORMATION: Transformation we first encountered this usage of the word during the early 1990’s when transformation came to be associated with the massive plan to overhaul our nation’s education system.” Education transformation” was a term nuanced with esoteric meaning referring not only to the comprehensive ‘Economic, social and cultural health of American society.

WOMEN AND THEIR AGITATION FOR THE POSITION OF THE PRESIDENT IN NIGERIA: THE WAY FORWARD

ABSTRACT

Nigerian women as far as politics of the 21st century is concerned still have a very bright future. Suffice it to say that the men have been in power for 42 years and it is a political life plays a pivotal role in the general process of the advancement of women. Today women are found in big establishment competing with the male folk for the most important positions. Not only have Nigeria women occupied some sensitive positions in every fact of human endeavours; they should start lobbying for every sphere of government to ensure that the affirmative becomes a reality. It is for the benefit of all that we support our women to actively participate in public affairs. So equitable and sustainable development can better take place when women participate fully in all spheres of the society.


CHAPTER ONE: INTRODUCTION


1.1 BACKGROUND OF THE STUDY
Nigeria women as far as politics of the 21st century is concerned still have very bright future suffice it to say that the men have been in power for 42 years and it is a welcome development therefore that women equal participation in political life plays a pivotal role in the general process of the advancement of women.
Gone are the days when women were relegated to inferior position in the society. When they were only meant to stay at home rear children and take care of them. When they were only meant to do the domestic chores and gossip over one another. Today, the reverse is the case, women are now found in big establishments, competing with their male folk for the most important position. Some are even acting as bosses in the small establishment where there spouse are working. Nigeria women today have proved their worth in all areas human endeavour. Take for instance, some women are bank managers, chair persons of some professional bodies and management. An example is Mrs. Odili, the wife of River state governor, she is the president and founder of the Adolescent project. Another example is Mrs. Buajoko Kuforidi, who was at one tome appointed the chair person River basin development Authority, this is an indicator that women are capable of making big establishment, they do not just go there to embezzle public funds rather, they utilize it in a more meaningful way. Infact, there is no position where the women cannot fit in properly be it in legal profession, they are becoming senior advocated of Nigeria (SAN) a position firmly reserved for men, not only that women now sit as presiding judge in high courts.
Politically, women are making waves, the time has therefore come when men should recognize the contributions of women in National development and step aside to give women chance to sit at the presidential villa.

1.2 STATEMENT OF THE PROBLEM
Obviously, there are factors militating against the bid for a woman president in Nigeria. In carrying out this work, several problems are dishonesty in Nigeria politics such as rigging of election.
It was identified that women politicians lack money to finance their campaigns, the socio-culture for women to take enough money to cope with the commercial nature of Nigerian politics. They can’t win juicy contracts as men do.
Women find it difficult to participate actively in the activities and meetings of political parties, especially if married and their spouse are politicians for this reason, they cannot move fast on the political leader and very often settle foe women’s wing of the political parties which there male folk use together to vote for themselves. If ever they move up the leader, they are appointed to the post of treasurer, because the men want safe custody of their funds.
Women politicians lack political guardianship. Therefore, runners were not interested in handling over the batton to up coming ends and the breads are not willing to step up to conquer, ironically, some women carry a large than life image while others want the world to stop whenever they are around.
Women mode of dressing are also a problem, those who dress flamboyantly irrespective of the nature of an occasion perceived negatively. Even, the women folk refuse to vote for such women, thinking that if they are to be in presidential position, they will think more of their wardrobes that the welfare of the people. Besides, the society deliberately refuse to see the good side of few women who have ventured into politics.
As a result of the age long idea of isolating women from politics, there have been political apathy among women in Nigeria. They are seen as indisciplined burdens who want to cope up for what the solace marriage has failed to offer them.
It is also observed that the media in it’s agenda setting role, have not treated women fairly. Many of their achievements are over looked and if at all mentioned are tuked away inside the pages only their anti-social involvements are over blown. Apart from lack of fund, it was also noted that women politicians cannot be completely solved, to solve these problems, Nawas said in his communique that there should be a forum comprising journalism and female negative images, as well as erase stereo type about women. It was also recommended that Nawod, Philanthropists political parties and gender-sensitive non-governmental organizations should set up a fund for female politicians to make them equal stake holders in political parties.

1.3 OBJECTIVES OF THE STUDY
The purpose of this study is primarily to ascertain why there is need for a woman president in Nigeria in other words, the impact a woman president will make in National development. The problem militating against achieving the goal and how to solve the problems. In addition many women are seeking ways to find themselves into the pose of president but could not make it because a lot of money is involved in running the race of presidential seat. Many people think that women cannot make it because of one reason or the other. Again a lot of women cannot manage their homes very well irrespective of their educational background. Rigging of election is one of the key factors that militate against women president in Nigeria as earlier mentioned to many Nigerians its shameful to loose an election because of greed. Some Nigerians find it difficult to accept defeat after election result have been announced. In their desperation to win they try to falsify election figures in their favour. What many people forget is that in game where two or more people view for a position it is only one that will win. We talk of embezzlement, there are some elected people who want to turn public funds into private accounts. Some our leaders land our fund abroad as regards this, most of our women fell victim of those who will go to the seat tomorrow and take proper care of public funds.

1.4 RESEARCH QUESTIONS
How is lack of political guard ship a problem to women leadership.
Why is rigging of election a barrier to women political affairs.
Why are women looked down in political affairs?
How is mode of dressing a barrier to women for the position of presidency in Nigeria.
Is lack of money a problem to women in leadership?

1.5 SIGNIFICANCE OF THE STUDY
This study is significant in a number of ways.
Firstly, it adds to the growing of literative on women struggle in Nigeria.
Secondly, this study shows fats and figures of the marginalization of women in the key sectors of the Nigeria politics and economy.
Thirdly, this study highlights the various stages of the struggle by Nigerian women for equal participation in the countries political and economic affairs.
Fourthly, this work examines the factors that stop women from attaining the highest political position in Nigeria.
Fifthly, the study identifies practical suggestions for the attainment of the highest political post in Nigeria.

1.6 SCOPE OF THE STUDY
This work centers on the clamour for a women president in Nigeria, the strategies for the actualization of this proposal are also examined. Since it will not be possible to cover all women in Nigeria due to shortage of time, geographical size of Nigeria and the attendant cost, only selected women in Nigeria will participate data collection instrument would be limited to questionnaires and interviews.

1.7 LIMITATION OF STUDY
The research encountered several limitations in the course of this work.
The first problem was the shortage of time which made the researcher to work extra hard to complete this project on schedule lectures also interrupted the protect as the author has to attend lectures preparatory for examination.
Another problem was the shortage of funds to off set certain expenses in respect of the work obtaining the necessary data for this study was also a problem as most of the respondent were too busy to respond to interview questions or complete the research questionnaires. Not withstanding these difficulties, it is hoped that sample factual easy read account has been presented.

1.8 DEFINITION OF TERMS
POLITICS: This is defined as the contest among interest groups for the control of power and the dominance of the political power and the dominance of the political environment. Politics involves the allocation or responsibilities and appropriation of resources.
WOMEN PRESIDENT: This is simply defined as the elected leader or ceremonial and symbolic leader of the female gender, she also has to attend to the day-by-day government business. She is also the chief officer of the society, because she was been elected to preside over the entire organization or country.
PUBLIC ADMINISTRATION: This is the government including control of the business of the various tiers of government including the ministerial and extra ministerial departments.

ACCOUNTING INFORMATION, CONCEPTS AND APPLICATION FOR PLANNING AND DECISION MAKING

CHAPTER ONE: INTRODUCTION


1.1 Background of the Study
Accounting is a body of knowledge which does not have a gingle definition, vicarious and several actions have come up with different definitions which reflects the period in the evolutionary stages of accounting thoughts during which definitions were made.
There are several definitions of the concept as the number of people that attempt to define it.
According to A. H. Mill Champ in his book, Foundation Accounting (An instructional manual for Accounting Students) submitted that “Accounting is the process of identifying, measuring and communicating economic information to permit informed judgement and decisions by the user of the information and also explained further to mean and in terms of money transactions and events which aid, is part at least of a financial character, and interpreting the results thereof.
Soyede (2010) accorded that “Accounting is concerned with providing information to decision making within an organization to enable management to take decisions about the level of output, the most optimal choice of reflecting competition and other changes in the economy.
Accounting system has become a major quantitative information system in almost every organization just as a well-designed information system has become an integral part of organizational activities. Information for economic decision making is the main product of accounting.
The origin of financial accounting dates back to the 15th Century when a Franciscan MONK, Rev. father Luca Pacioli wrote his famous book “Summa de Arithetica, Geometrica, proportion et proportionality” in Venis in 1914. The first known book on book-keeping enunciated most of the principles on which today’s book keeping is kept. The main emphasis was on the stewardship function. The regular calculation of profit, and thus the preparation of a profit and loss account, was not yet seen to be important and profitable when calculated was usually at the end of particular contribution. Father Pacioli accorded him the recognition of Father of Accounting.
The whole purpose of ancient accounting was not to measure the rate of profit or loss but to keep accurate records of acquisitions and out goings in money and kind and expose any losses due to dissolute on negligence. This seemingly laudable objective of engaging the services of book-keeping to keep accurate records of their wealth, business concerns and value possible expose frauds. However, the increase in the number of multiple ownership, joint ventures, partnership etc.
The profit and loss account grew in importance the extension of credit transaction and the requirement of tax collection systems increased the need for the measurement of profit.

1.2 Statement of the Problem
Haier Paterson Cussons Nigeria Plc is a joint Venture between PZ Cussons Nigeria Plc over 120 years of commercial experience in Nigeria has been the proud manufacturer of Thermocool brand for over 37 years. Over the time, THERMOCOOL has won the trust and loyalty of Nigerian consumers.
Haier is the world’s fourth largest white goods manufacturer and is the official home appliances sponsor of the Beijing 2008 Olympic Games. As of 2008, the Haier Group has established a total of trading companies (19 located overseas) 29 manufacturing plant (24 overseas), 8 design centres (5 overseas) and 16 Industries parks (4 overseas) consistent with Haier’s position as a global brand, the company employs over 60,000 people ground the world. In addition, Haier boasts a 58,800 story sales network which last year accounted for a global turnover of 122.billion RMB (17.5 billion USD).
The Partnership between these two world famous companies through Haier-Thermocool brand aims to deliver reliable quality in all products that are manufactured. This is achieved by producing products that are specifically designed to meet the needs of the Nigerian environment.
The elegant new designs and innovative technologies all Haier Thermocool products are tropicalized (Nigerian used) to deliver optimum value for cool. Haier Thermocool has a world-class after sales services centres which dedicated customer care line: 01-7303333 Pan-Nigeria-Name.
The organization as related to Haier Paterson Cussons Nigeria Plc is organized into six (6) sections, namely: production, personnel, packaging, finance, sales and purchases and each of these sections headed by a manager except finance which is headed by a Chief Accountant. All these heads of the sections reported directly to the Chairman. The line of authority/responsibility are depicted in the organization chart.
Every individual in HPY has an assigned responsibility in which their performance is judged on how well they meet up with these responsibilities. The sum of the responsibility structure is allocated among people at several levels of management. division of responsibility and authority among several levels of management enables the enterprises strike effectively in achieving their objectives.

1.3 Objectives of the Study
A wide range of users of users accounting information rely on periodic financial state to assist them in making a variety of economic decision. The quality of accounting information before them, therefore directors are constantly concern with assessing the quality of their management and to effectively do this they have again to rely heavily on accounting information and statement.
Accounting information affect the way the society allocate resources and also how it distributes income. The aggregate economic development of a society has become a function of the quality of accounting information available to it. In the light of the above mentioned this research will try to:
To examine the weakness of the accounting information and the result and effect of this on the other sector of the economy.
To examine the concept of accounting information as indispensable economic factor.
To show in clean terms the need for accounting information as well as the contributions to meeting societal requirements.
To mention the extent to which accounting information has been able to adapt to the ever-changing societal requirement.
To comprehensively highlight the role of accounting as a societal function, societal fund and accounting information as well as social issue in accounting.
To take on current method of and suggest further improvement of financial reporting.

1.4 Scope of the Study
The scope of this research will be restricted to the accounting information provided by Haier Paterson Cussons Nigeria plc manufacturing of refrigerators, chiller/freezer, air-conditioner, washing machines etc.
The study would also embrace all the accounting concepts and their application in operation and preparation of the financial statement of the company.

1.5 Limitations of the Study
The study would automatically be limited to the uses and effect of the Accounting information, concepts and application for planning and decision making in an organization.
Time Constraints: The time available for the conduct of this research work has to be shared between the institution academic programme, family contentment and the project research, office work and thereby given little time for the researcher to visit most of the available library and the case study as it would have done.
Financial Constraints: During all these, there is much cost involved and in view of economic dispensation there is inadequacy of money thereby limiting the work to have been done. The cost of embarking on this research is expensive thereby could not lay my hands on the available data which are supposed to be used for this research work.
Data Collection: The workers in this organization could not release some data needed for this research work and some answers to the questions I asked about the organization were not answered likewise some questionnaires given to them were not returned as expected.
Accounting: the organization does not use all the appropriate books of accounts the use of required accounting principles, concepts and convension provided by the National Accounting Standard Board and Company and allied Act 2004 is also not appropriately used or embibe on.
Supervisors: The supervisor of this project is another great problem encountered due to the fact that before the researcher could see the supervisors for appropriate connection and supervision, it takes a lot of time and when seen, several connection demand for more information, proper presentation and demand thereby lot of energy and time were consumed at the end of this project writing.

1.6 Significance of the Study
Due to the global economic depression in general and the Ngeria depressed economic climate in particular, only the astute business manager will try. However for a business manager to be successful, he/she needs accurate and timely information to perform his/ her managerial function. Every individual business company or entity, engaging in economic activity is faced with several questions e.g what are the available assets or resources, what is the return or expected return of the funds invested elsewhere, etc? the answers to all these questions involves the rise of accounting information and therefore it’s relevance can not be over-emphasized.

1.7 Research Hypotheses
H0: That the rapid progress of the organization could not be attributed to the level of decision made by the management staff.

H1: That the rapid progress of the organization could be attributable to the level of decision made by the top management staff.
H0: that the accounting report is not an essential instrument in planning.

H1: That the accounting report is an essential instrument in planning.
H0: That instrument of the accounting personnel could affect the accounting report of the organization.

1.8 Definition of Terms
The following terms shall be used in the context of the research and the researcher could make little explanation as follows:
Tax: This is a compulsory levy imposed by government on the income of individuals, companies, co-operate individuals and or value of purchases, which is also paid to the same government for public purposes.
Work In Progress: This is the value of job that is currently witnessing further production i.e value of yes to the completed job, it can also be referred to as value of uncertified job.
Turn Over: This is the net value of goods and/or services sold within a particular a particular year. It is calculated as total sale less return.
Production: This is the action of manufacturing, grnizawing, extracting things, especially in large quantities such as oil, garri, egg, energy production. Goods that transform our wants are produced by organization and individual entrepreneur. These transform inputs (raw materials, money, machine, labour, information into goods and services. This is the process of transforming input into output (goods and services) using production system.
Organisation: this is a structure for the enterprise to conry out its activities in a systematic manner. Organization provides a frame work while dukes are identified, definite task a allocated to suitable person and inter relations between jobs made clear. The joint effort made by different persons sources more productive, effective and economical. If a well knit organizations is provided by the management.
Efficiency: this means improvements in energy efficiency of the factory, organizations or individual. This is the ability to work well or without wasting time or resources competent such as efficient managers, secretary e.t.c. it is the ability of tools, machinese of time, system e.t.c producing a satisfactory result without wasting time and resource such as official database, software or heating equipment.
Technology: the scientific study and use of applied sciences e.g engineering. The application of this to practical task in industry such as recent advance in technology and new computer technology.
Depreciation: This is the permanent decrease in value of the asset through wear and tear in use or passage of time.
Accounting Convention: This is general custom, tradition practice in which an account based on the preparation of financial statement.
Accounting Principle: This is the basic truth on general rule guiding the preparation of financial statement.
Accounting Concept: This is the accounting practice found in certain bases of assumption.
Stock: This can be refered to stock of goods available for sales, distribution, or use, especially goods kept by a trader or shop keeper. This can be stock of materials available for production of goods.
Turnover: This is the net value of goods and /or services sold within a particular year. It is calculated as total sales less return.
Resources: This is the wealth, supplier of goods, raw materials which an organization has or can use which helps in or that can be turned to for support in production.
Deferred Taxation: This is the taxation on the timing difference between the treatment of certain items for accounting purpose and their treatment for taxation is only provided in respect of liabilities which are expected to become payable in the foreseeable future.Foreign Currencies: This is the currency of the foreign countries. Transaction arising in foreign currencies are converted into Naira at the current rates of exchange as at the time they arise