Book Keeping

This study looked at how well SS3 students in mathematics performed on the National Business and Technical Examinations Board (NABTEB) and West African School Certificate Examination (WAEC) in Epe Local Government Area (LGA), Education District III, Lagos State, Nigeria, between 2010 and 2021. The study sought to ascertain whether performance differed by examination body, evaluate gender disparities in WAEC mathematics performance, analyze the effect of gender on NABTEB mathematics results, and investigate the connection between WAEC and NABTEB results.
A sample of 22,440 WAEC students (12 schools) and 3,690 NABTEB students (10 schools) were selected from a population of 86,950 students (WAEC: 74,800; NABTEB: 12,150) from an estimated 40 public secondary schools using an ex-post facto design. Information was taken from NABTEB and WAEC records, which were then subjected to 0.05 significance level inferential statistics (Simple Regression Analysis) and descriptive statistics (frequency and percentage). The results showed that WAEC students did better than NABTEB students, with a 90% pass rate (A1–E8) and a 65% distinction and credit rate (A1–C6), as opposed to 50% and 80% for NABTEB, respectively.
Males outperformed females in both tests, according to gender analysis: in the NABTEB, males scored 55% A1–C6 and 85%, compared to 45% and 75% for females; in the WAEC, males scored 70% A1–C6 and 93%, compared to 60% and 87% for females. A substantial positive correlation between WAEC and NABTEB outcomes was confirmed by regression analysis (R = 0.709, R2 = 0.503, p = 0.010 < 0.05), suggesting that 50.3% of NABTEB variation is predicted by WAEC performance. According to the study's findings, math performance is highly influenced by both gender and the testing body, with male and WAEC students performing better. To reduce inequities, especially in NABTEB and among female students, recommendations include boosting resources, using practical teaching techniques, and raising the caliber of teachers.
Keywords: Statistical analysis, WAEC, NABTEB, Mathematics performance, gender, school location, educational assessment.

El tratado de Cronhelm, aparecido en 1818, habla del Principio del Equilibrio. Toma una base algebraica que años más tarde sublimaría el gran Augustus de Morgan. El método que presentó Cronhelm quizá era demasiado rompedor de la técnica y el arte de la teneduría de libros tradicional que para él no era tal sino una ciencia. La sucesión constante de tratados contables viene a demostrar que de la partida doble dependió el alza del comercio y el poder y la riqueza que de él se derivaron. William Murray dejó escrito en 1862 un bello párrafo sobre la partida doble que nos puede servir de colofón de la revisión de tratados contables que presentamos en esta valoración bibliográfica y que en breve paráfrasis dice: al considerar la ciencia de la partida doble bien de forma abstracta, bien en combinación con la riqueza material, no podemos por menos que admirar la belleza intrínseca de sus principios y construcción. Y cuanto más se estudian sus detalles y su fuerza analítica y sintética, superior belleza encontramos.

Accounting Information System (AIS) is one of the important systems in organizational operations. AIS is used in capturing,
processing, storing and distributing information. Recently, more and more digital and online information has been utilized in
Accounting Information Systems for decision-making. Organizations need to take action, put such systems at the forefront,
and consider both the system and the human-related factors while managing their Accounting Information Systems. In
managing an organization and implementing a financial internal control system, the role of an Accounting Information System
is crucial. The study aimed at providing an understanding of the influence of data quality of Accounting Information Systems
on microfinance institution's financial performance in Meru County, Kenya. The objective of the study was to establish the
data quality of the Accounting Information System on the financial performance of Microfinance Institutions in Meru County,
Kenya. The study was guided by system management theory. The study employed a descriptive research design; a target
population of 316 was identified for the study with a sample size of 177 respondents identified through the application of
Yamane’s formula. Structured closed and open-ended questionnaire were the main data collection tool. Data was analyzed by
the use of SPSS version 29. The collected data was analyzed by use of descriptive statistics. The study established that the data
quality variable influences the financial performance of MFIs in Meru County. The study concluded that data quality was
statistically significant and positively influenced the financial performance of Microfinance Institutions in Meru County. The
study recommends management should monitor the data quality of the Accounting Information System to continue improving
financial performance. The study contributes to broadening the knowledge of the role of data quality of Accounting
Information System on the financial performance by financial institutions in Kenya.

Despite their positive contribution, the operation of Small and Medium Enterprises has been confronted by various challenges such as loan repayment default, inadequate capital as well as the persistent regulations which negatively affects their performance leading to high failure rate of one for every five startups within three years. The SMEs in Kiambu County have similar challenges though operating in a densely populated County. Consequently, their performance is negatively affected. The study purposed to examine the influence of financial accessibility on success of SMEs in Kiambu County, Kenya. The research was underpinned on Credit Access Theory, Asymmetric Information Theory and Bank Lending Channel Theory. Using a causal research design, this research study targeted a population of 2750 registered SMEs in Kiambu County. Stratified random sampling approach was employed where 10% (275) respondents participated in the study. Both descriptive analysis and multiple regression analysis were adopted in data analysis. Charts and tables were utilized to present research results. The study findings indicate that access to credit has a positive and significant effect on SMEs financial performance with a p- value 0.025 < 0.05. On access to business insurance, the study found that in case of damages, SMES that have insurance will have improved performance. This is shown by a p- value 0.000. < 0.05. Entrepreneurial training has a positive and significant effect on SMES performance in Kiambu County.  The study nevertheless recommends for enhanced entrepreneurial training, insurance and more credit to improve performance.

This study examines the role of stakeholder involvement in the success of road construction projects in Meru County, Kenya.
Recognizing the challenges faced by these projects, such as quality assurance, budget constraints, and time management, the
study focuses on how stakeholder participation can mitigate these issues. Specifically, it investigates the impact of stakeholder
involvement in project identification, planning, implementation, and monitoring phases on project success. Drawing on
stakeholder theory and contingency theory, the research targets four road development projects in Meru County: C91 JunctionRuiri-Isiolo, Meru eastern and western by-pass, Mati Road, and Nchoroiboro-Ruiri Road. A descriptive research approach and
purposive sampling yielded a sample of 60 participants, including government officials, project managers, engineers,
contractors, local community members, and NGOs. Using primary data collected via questionnaires, the study analyzed the
relationships between variables through multiple linear regression. Findings reveal that stakeholder involvement significantly
enhances project success, particularly through active engagement in project identification, planning, implementation, and
monitoring. Consequently, the study recommends that road construction projects in Kenya prioritize stakeholder engagement
to improve project outcomes and sustainability.

Some of the public hospitals in Kenya have reported ineffective internal practices leading to loss, fraud, corruption and
wastage of resources leading to inability to run operations and deliver quality health services to patients. This study envisions
that internal control practices is linked to financial performance and thus aims at establishing the effect of internal control
practices on financial performance of level four and five hospitals in Kericho County, Kenya. The specific objective was
assessing the effect of monitoring practices on financial performance of level four and five hospitals. The study was grounded
on stewardship theory and it employed the correlation, cross-sectional research design. The target population included the 6
level four hospitals and 1 level five hospital in Kericho County. The study respondents included 78 financial officers from the
hospitals. Stratified sampling technique and simple random sampling techniques were adopted in the study and all the 78
financial officers formed the study’s sample size. Primary data was collected using structured questionnaires that produced
quantitative data. The test was confirmed using Cronbach alpha test results at an aggregate of 0.75 implying the idealness of
the instrument. The quantitative data was entered into SPSS where descriptive, correlation and regression analysis were
conducted. Three diagnostic tests were done including normality, auto-correlation and multicollinearity and the results
validated the assumptions made in the regression model. The findings presented in tables and charts showed that monitoring
practices positively and significantly affected financial performance in the hospitals. The findings showed that 58.3%
improved in financial performance was influenced by the four internal control practices. Therefore, the study concluded that
the reported improvement in financial performance of the level four and five hospitals in Kericho County was influence by
adoption and implementation of internal control practices. The study’s recommendations for a clear formatted, outlined and
communicated monitoring practices in county hospitals, and the need for verification of staff before authorization to handle
funds.

Effective corporate governance practices help businesses avoid scandals and fraud while also improving their public image.
The study sought to examine the relationship between corporate governance practices and tax compliance. The study was
founded on Agency theory and supported by the deterrence theory of tax compliance and tax morale theory. The paper
employed critical literature review which formed basis for this study. The study used secondary data obtained from journal
articles, books, publications, Kenya Revenue Authority Reports and conference papers. This paper gives empirical evidence on
the relationship between corporate governance practices and tax compliance. This relationship is as conceptualized by The Tax
morale theory supported by the Optimal tax theory, Deterrence Theory of Tax Compliance and Agency theory. The study
findings indicated a statistically significant relationship between corporate governance practices and tax compliance. The
findings indicate a considerable positive association between management ownership and non-executive directors and tax
compliance. Furthermore, the study indicated that a higher number of independent non-executive and executive directors
boosted board effectiveness in monitoring business management's decision making, resulting in increased voluntary
disclosures of information. The finding has practical implications on the users of financial statements such as regulatory
bodies, management of the companies, financial analysts, investors and researchers. Institutions should strive towards
strategizing effective ways of incorporating CG issues into their institutions thereby encouraging tax compliance by creating
incentives for tax compliance so as deter tax aggressiveness. The paper recommends that corporate entities should maintain a
moderate board size, use an internationally renowned audit firm, promote managerial ownership, include investors as non
executive directors, and support equal representation of women on the board of directors in light of the study's findings.
Additionally, there is need to support prompt and high-quality decision-making, board effectiveness, and authority and
compliance with tax legislation. Additionally, the study suggests that institutional investors' involvement and a company's
ownership concentration could marginally increase tax compliance as well as compliance with existing and regulatory tax
rules.

Najnowsze, XX-wieczne, badania nad historią rozwoju księgowości wskazują na to, że powstała ona wraz z rozwojem cywilizacji sumeryjskiej w III tysiącleciu przed Chr. Potrzeby kontroli powierzonego hodowcom, rolnikom, kupcom czy rzemieślnikom majątku świątynnego, pałacowego przyczyniły się do powstania, jak na owe czasy rozwiniętego, sposobu dokumentowania tych zdarzeń. Celem tego artykułu jest wskazanie przyczyn powstania księgowości w Mezopotamii, jej form w postaci zapisów na tabliczkach glinianych oraz przykładów rozliczeń powierzonego majątku, mających cechy rozliczeń księgowych-bilansujących zobowiązania i wierzytelności. W rozliczeniach tych dominuje personalistyczne podejście-winien jest ten, któremu majątek powierzono. W przywoływanych przykładach rozliczeń z hodowcami bydła, kupcami, rzemieślnikami, w przypadku księgowości fabrycznej czy "budżetowej" przy redystrybucji podatku bala stosowano już wówczas metodę bilansową. Przy pisaniu tego artykułu korzystałem z publikacji powstałych przy okazji cyklicznych konferencji naukowych (

Small and Medium Enterprises face substantial challenges, with a significant number failing to survive beyond their second
year of operation although they play a vital role in promoting economic growth and creating jobs. Thus, financial innovations
may stabilize and strengthen this sector. New financial products and techniques to improve business operations are becoming
more required due to rapid technology advances. Financial innovations and SMEs' financial performance in Embu County,
Kenya, were examined. The study examined how product, process, and system changes affected Embu County SMEs'
financial performance. The study used the diffusion of innovation theory, Schumpeter's theory, and the contestable theory. The
major unit of observation is Embu County SMEs, with 250 in the sample frame. The sample included SMEs that had been
operating from 2019, spanning five years (2019-2023). Primary data was acquired via structured questionnaires. Data was
analyzed using SPSS 23.0. Multicollinearity, Normality, Stationarity, Heteroscedasticity, Autocorrelation, and Random or
Fixed Effect tests were performed. Means and standard deviations were used for descriptive analysis and panel regressions and
Pearson's product moment correlation analysis for inferential analysis. Tables showed results. The researcher followed
integrity, informed permission, secrecy, anonymity, privacy, and research independence. Other authors were credited in the
study. The correlation analysis showed that product and process innovations had weak positive relationships with financial
performance, while system innovations had moderate weak relationships. Product and process advancements improved
financial performance statistically, according to FGLS regression. However, system innovation negatively impacted financial
performance statistically. The study found that product and process improvements boost financial performance whereas system
innovations lower it. Thus, the study recommends establishing the Embu SME Innovation and Growth Fund, conducting
ongoing studies to identify the most effective process innovations, creating incentives like grants and tax breaks, and
understanding the underlying causes of system innovations' negative effects and disseminating their findings to inform better
practices.

Women-owned enterprises in Kilifi County have been experiencing an increase in operating costs, a decline in net income, losses suffered from the operations, and a reduction in total assets, which exposes them to high risks and hinders their ability to develop and achieve economies of scale. Therefore, this study looks forward to ascertain the association between budgeting skills and performance of women-owned businesses. This research used an explanatory design and the research population was 322 enterprises in Kilifi town which were owned by women. Using stratified sampling, a sample of 96 respondents was selected. Semi-structured questionnaires were used for data gathering. Data analysis utilized descriptive and inferential statistics. Correlation analysis results demonstrated a high correlation between budgeting skills and financial performance of women owned SMEs by giving a coefficient value of 0.555. The regression analysis findings indicated that budgeting skills coefficient is 0.100, which indicates the change in the predicted value of financial performance for a one-unit change in budget skills while keeping all other variables constant. Budget Skills has a p-value (Sig.) of 0.000, indicating that it is a statistically significant predictor of Financial Performance in this model. The study conclusion was that budgeting skills have a positive and significant impact on the financial performance of women owned SMEs in Kilifi County. The study recommended that training, workshops and sensitization of budgeting skills ought to be conducted to guarantee improved financial performance of women owned SMEs in Kilifi County.

Mobile payments are a critical emerging mode of financial transactions in the business environment. Local business owners in Kiambu County have faced marginalization from traditional banking, with businesses in these regions lacking access to formal financial services due to factors such as low cash flow levels, lack of collateral and low incomes.  Customers have lacked the convenience of transacting with their money in the traditional banks or incurring more costs in accessing their money.  Local business owners, customers, and other stakeholder have encountered rigidity in making payments in their daily business operations. Money is transferred to their bank accounts or registered institutions, which is wired to the seller accordingly. Therefore, the current study investigated the effect of mobile payment services on the financial performance of local businesses in Kiambu County, Kenya. The specific objectives of the study investigated the effect of mobile money transfers, online transactions, and mobile payments on the financial performance of local businesses in Kiambu County, Kenya. The study was anchored on agency theory, contingency, the technological acceptance model, and innovation diffusion theory.  The study employed a descriptive research study design to explore the sub-variables. A sample size of 157 respondents from the local businesses in Kiambu was targeted. Validity and reliability of the research instruments was considered during the pilot study for 20 respondents that were not involved in the parent study. The reliability analysis showed that all the study variables met the threshold Cronbach value of 0.70. Quantitative data were examined using descriptive and inferential statistical methods and presented in tables and figures, while qualitative data were examined through content analysis. The analysis of demographic information demonstrated a fair representation of both genders, designations to various positions in the local businesses, and various levels of experience dealing with local businesses in Kiambu County, Kenya. The findings indicate a meaningful positive and significant relationship between financial performance and mobile money transfers, online transactions, and mobile payments. Regression analysis suggests that mobile money transfers, online transactions, and mobile payments together account for 52.8 percent of all the variations in the financial performance of local businesses in Kiambu County, Kenya.  The study concluded that mobile payment services significantly impacted the financial performance of local businesses in Kiambu County, Kenya.

Najnowsze, XX-wieczne, badania nad historią rozwoju księgowości wskazują na to, że powstała ona wraz z rozwojem cywilizacji sumeryjskiej w III tysiącleciu przed Chr. Potrzeby kontroli powierzonego hodowcom, rolnikom, kupcom czy rzemieślnikom majątku świątynnego, pałacowego przyczyniły się do powstania, jak na owe czasy rozwiniętego, sposobu dokumentowania tych zdarzeń. Celem tego artykułu jest wskazanie przyczyn powstania księgowości w Mezopotamii, jej form w postaci zapisów na tabliczkach glinianych oraz przykładów rozliczeń powierzonego majątku, mających cechy rozliczeń księgowych-bilansujących zobowiązania i wierzytelności. W rozliczeniach tych dominuje personalistyczne podejście-winien jest ten, któremu majątek powierzono. W przywoływanych przykładach rozliczeń z hodowcami bydła, kupcami, rzemieślnikami, w przypadku księgowości fabrycznej czy "budżetowej" przy redystrybucji podatku bala stosowano już wówczas metodę bilansową. Przy pisaniu tego artykułu korzystałem z publikacji powstałych przy okazji cyklicznych konferencji naukowych (

The general objective of this study was determinants of students' performance in financial and commerce accounting in Federal Government Colleges of Kano state. Four specific objectives, research questions and hull hypotheses were raised for the study. For the purpose this study, different books were reviewed both published and unpublished materials. Descriptive survey research design was used for this study. The population for the study was two hundred and seventy nine (279). This consists of twenty two (22) Financial Accounting teachers and (257) Financial Accounting subjects' students in SS1 sand SS2 from Federal Government Colleges of Kano State. Questionnaire was administered to both teachers and students for data collection. The data collected were analyzed by using mean, standard deviation and t-test. Null hypothesis was raised and tested with t-test statistic tool at 0.05 level of significance. The null hypothesis raised and tested, was accepted. Based on the findings, it was concluded that if students are not discouraged by their parents from taking financial accounting and Commerce, students will pass their examinations with good grade that will enable then go for further studies, and recommendations were made for the study.

The general objective of this study was determinants of students' performance in financial and commerce accounting in Federal Government Colleges of Kano state. Four specific objectives, research questions and hull hypotheses were raised for the study. For the purpose this study, different books were reviewed both published and unpublished materials. Descriptive survey research design was used for this study. The population for the study was two hundred and seventy nine (279). This consists of twenty two (22) Financial Accounting teachers and (257) Financial Accounting subjects' students in SS1 sand SS2 from Federal Government Colleges of Kano State. Questionnaire was administered to both teachers and students for data collection. The data collected were analyzed by using mean, standard deviation and t-test. Null hypothesis was raised and tested with t-test statistic tool at 0.05 level of significance. The null hypothesis raised and tested, was accepted. Based on the findings, it was concluded that if students are not discouraged by their parents from taking financial accounting and Commerce, students will pass their examinations with good grade that will enable then go for further studies, and recommendations were made for the study.

The purpose of the study was to examine the academic performance of students admitted for the Nigeria Certificate in Education (NCE) program in colleges of education using Joint Admission and Matriculation Board (JAMB) West African Examinations Council ,( WAEC), National Examinations Council (NECO), and National Business and Technical Examinations Board (NABTEB) as the bases for direct entry admission exercise and compare with the academic performance of students admitted through college remedial exercise in order to ascertain the validity, reliability and usability of a standardized examination, if it is worthy of recommendation for placement evaluation in colleges of education and university system. Four different departments were selected at random, academic status of 284 students from the four departments were extracted and used for the study 116 students from first group being direct entry students and 168 students from the second group being Nigeria Certificate in Education (N...

Despite major strides in the enactment of consumer-friendly government regulations and a favorable economic environment,
the penetration rate of Life assurance in Kenya remains a miserable low at 0.3 per cent compared to about 10 percent in the
developed world economies, thus raising fundamental questions as to why the low penetration rate in Kenya and what exactly
influences the same. This being pilot findings, the study aims at establishing whether Regulatory policies influence the
relationship between demand determinants and uptake of Life assurance products among public primary school teachers in
Kisumu County, Kenya. The study is anchored on the theory of Human Life Value. The study adopted a descriptive research
design and is quantitative in nature. The study was carried out in Kakamega County targeting 6 primary schools with a sample
size of 54 respondents. The Research Instrument was subjected to Validity and Reliability tests. For Reliability test, the data
from the pilot study was subjected to Cronbach alpha test. The collected data was analyzed using the Statistical Package for
the Social Sciences (SPSS) by descriptive statistics that included the mean, standard deviation, variance, frequency
distribution and percentages. The reliability test yielded a Cronbach alpha coefficient (α) of more than 0.7 thereby qualifying
the instrument as reliable. The findings of the study will provide insights to the insurance sector policymakers. Improved
uptake of Life assurance products will contribute more to the economic growth as well as raise government tax revenue in the
realization of vision 2030.

Access to financing continues to be a challenge for small and medium-sized businesses in Kenya, which is a barrier to development and economic output. This research aims to evaluate whether or not the lending criteria of banks have an effect on the availability of credit for small and medium-sized enterprises (SMEs) in Nairobi City County, Kenya. The research aimed to find out whether or not, the personality of business owners has an effect on the availability of financing to small and medium-sized firms in Nairobi City County, Kenya. The research used a descriptive survey as its method of inquiry. The size of the target market in Nairobi is comprised of a combined total of 10,767 businesses classified as small or medium. The owners of 386 different types of small and medium-sized businesses (SME) made up the study's sample population. Primary data for the research were acquired via the use of questionnaires. The data collection was carried out by the researcher using the drop-and-pick-later approach. The requirements of the research were met by the analysis and coding capabilities that SPSS provided. The research came to the conclusion that there is a statistically significant positive correlation (r = 0.741) between the features of the business owner and accessibility to credit. The researchers also discovered that the character of a company's proprietors has a positive and substantial influence on the availability of credit (r = 0.623; p-value≤0.05). This was one of the findings of their regression studies. There is a significant and positive relationship between an individual's ability to repay loans and their access to credit, as measured by the Pearson correlation coefficient (r = 0.858, p-value = 0.00). The ability of small and medium-sized enterprises (SMEs) to repay loans, company capital, character traits, and collateral are all key elements that impact credit accessibility. Policymakers and practitioners should prioritize efforts that assist small and medium-sized businesses in improving the aforementioned variables in order to boost the availability of credit.

The paper employed descriptive survey study of students&#39; entry qualification in English language and academic performance in General English in the Colleges of Education in Kwara State, Nigeria. One hundred and eighty- six students were sampled for the study. Descriptive Statistic and Pearson Product Moment Correlation Coefficient were used to analyze the data collected. The results showed correlation between students&#39; entry qualification in English language and academic performance in General English. The paper concluded that early good academic performance could enhance future academic performance. Some recommendations were suggested at the end of the study

This research investigated the Relationship between Students Entry Qualifications and Academic Performance in Shehu Shagari College of Education, Sokoto-Nigeria. The design employed was correlational of a survey type. The total number of the population was (5,800) students and the sample selected was (361) students using Krejcie and Morgan (1979) table for determining sample size. The technique used for selecting respondents was stratified random sampling. A self-designed instrument for data collection titled 'Students Entry Qualifications Inventory (SEQI)' was employed. Pilot study was conducted and reliability index of 0.82 was obtained using Cronbach Alpha at 0.05 significance level. There are three research questions and three hypotheses. However, the data has been analysed using Pearson Product Moment Correlation (PPMC). It was found in the study that, there was no significant relationship between entry qualifications (WAEC, NECO, NABTEB) and students' academic performance in Shehu Shagari College of Education Sokoto. It was concluded therefore that, it is not in all cases that students' entry qualifications can be used to predict academic performance in tertiary institutions. Other factors such as age, work experience and participation in co-curricular activities at secondary level could be explored before admitting students.. The paper recommends that; students with good WAEC, NECO, and NABTEB results should be given admission into the Colleges of Education and adequate measures should be taken by WAEC, NECO and NABTEB in order to improve the quality of the items and in the area of continuous assessment. 1 INTRODUCTION In Nigeria's education system, priority is being given to qualification to secure an admission for basic, post-basic, and tertiary education. To encourage enrolment into schools in recent years, especially admission into tertiary institutions, entry procedure is made flexible to allow a wider range of candidates to pursue their higher education. The result of this comparative study on the effect of entry qualification toward academic performance will provide significant information to the academic management and academicians on the appropriate measures to improve academic performance of students regardless of their entry point qualification. Although predicting future performance from previous achievement is difficult, many researchers have concluded that entry qualification do predict success or otherwise in high education. Ogbonnaya, Okpurukara, Iheanacho, and Ndu, (2014) reported in their study involving 390 students from two basic nursing schools in Nigeria concluded that entry qualification

This paper considered the effect of student&#39;s entry requirements, Secondary school type and Cumulative Grade Point Average of the 2014/2015 final year students of the four faculties of the Taraba State University.  Primary data was collected through the use of a questionnaire from the respondents of the selected programmes from each faculty. Correlation Analysis was carried out on the students&#39;, CGPA&#39;s at lower levels, UTME score, SSCE results and Secondary school type.  It was discovered that only CGPA at the end of 300 level has significant relationship with CGPA at the current level while the stepwise regression analysis shows that only CGPA at 300 level is the best predictors of students&#39; graduation CGPA all other variables are not significant and regression analysis was used to established models for predicting graduation CGPA.  Based on the findings of the study, it can therefore be concluded that entry requirements have no effect in determining the performance...

Monti di Pietà were first founded in the 1460s as public banks whose aim was to provide citizens with solidaristic credit. In this institution, the interplay between the objects pawned and the small money loans granted in exchange was vital and mediated by a wellorganized paper "ecosystem" of account books that served as written records and guarantees. In setting up the Monti, a specific type of paper inventory played a crucial role, namely the list of donations (either in money or in kind) made by different social actors. These actors' involvement (at times within choreographic ceremonies) was crucial to create consensus and gather the initial capital for a Monte. By focusing in particular on the rich documentation of the archive of the Monte di Pietà of Padua, this article highlights three key aspects of this type of inventory: how they traced the active involvement of several social groups in the city; how they recorded objects in transition from personal/household use value to financial value; how they served to build the memory of the "glorious" history of the institution.

The relevance of any curriculum is to impact positively on the users as well as the larger society. The paper tried to look at the academic achievement scores of students with the new curriculum being used. The research design was descriptive survey design with 120 samples drawn through purposive sampling techniques. The research instruments were a questionnaire and the approved academic results. The findings showed that the academic achievements of students were poor which called for re-assessment of NCCE curriculum for Colleges of Education in Nigeria.

The relevance of any curriculum is to impact positively on the users as well as the larger society. The paper tried to look at the academic achievement scores of students with the new curriculum being used. The research design was descriptive survey design with 120 samples drawn through purposive sampling techniques. The research instruments were a questionnaire and the approved academic results. The findings showed that the academic achievements of students were poor which called for re-assessment of NCCE curriculum for Colleges of Education in Nigeria.

The relevance of any curriculum is to impact positively on the users as well as the larger society. The paper tried to look at the academic achievement scores of students with the new curriculum being used. The research design was descriptive survey design with 120 samples drawn through purposive sampling techniques. The research instruments were a questionnaire and the approved academic results. The findings showed that the academic achievements of students were poor which called for re-assessment of NCCE curriculum for Colleges of Education in Nigeria.

Aims: This study was designed (i) to investigate the relationship between cognitive entry characteristics (CEC), semester examination scores and student's achievement in mathematics and (ii) to find out the predictive strength of CEC and semester examination scores on college students' achievement in mathematics. Study Design: The study employed ex-post facto design.

The Students’ Variables as Predictor of Secondary School Students’ Performance in Science in Ikere Local Government Area of Ekiti State, Nigeria was investigated in this study. The study adopted a survey research design of the ex-post facto type. The sample comprised 125 senior secondary school II science students drawn from the five secondary schools in Ikere Local Government Area of Ekiti state. The instruments used for the study was questionnaire and past academic performance in three science subjects (Biology, Chemistry and Physics) of the students involved in the study. Two research hypotheses were generated and analysed in the study using Pearson’s Moment Correlation and Multiple regression statistical analysis. Among others, the study revealed that: students‘ variables (study habit, attitude to and interest of students in Science subjects ) are better predictors of students’ performance in science subjects, while student gender has no influence on students academic performanc...

The salon businesses are unable to access loan to expand their businesses due to the many requirements by commercial banks and inability of the salon owners to provide collateral for the loans advanced. The objective was to assess the impact of financial awareness on access to mobile financing in Nairobi City County. In contrast to interviews, questionnaires are straightforward to give and frequently feature predetermined responses that make data collection and analysis quick and uncomplicated. The distribution method was drop-and-pick afterwards. To make analysis easier, the obtained data was coded and then tabulated. Utilizing descriptive statistics like mean, mode, and median, data was examined. Additionally, inferential statistics like regression and the Pearson correlation coefficient were used in the study. Frequency distribution tables, charts, and bar graphs were used to display the results. Software called SPSS (v22) was used for data analysis. The study discovered a favorable and substantial relationship between financial awareness and having access to funds for mobile loans. The government and its partner agencies must develop, administer, and implement policies to support this crucial industry. Financial literacy, company planning, fundamentals of finance, controlling cash flow, and the significance of business ethics should all be included in ongoing training for this industry. There should be debates about capacity building in addition to finances. Development organizations should also provide assistance where they can.

It is an undisputable fact that no education style can rise above the quality of its teachers. Teacher education advancement will determine the position of the country in the comity of nations. Hence, the nation&#39;s development can only be enhanced by the quality of education given to her citizens. This paper therefore, discusses the meaning of teacher education, historical development of teacher education in Nigeria, present position of teacher education, relevance of teacher education, aims of teacher education, problems militating against teacher education in the country and various strategies taken by the government to promote the growth and development of teacher education in Nigeria examined.

La finalidad de este trabajo es ofrecer una panorámica general de las bibliotecas catedralicias hispánicas durante el medievo. Las catedrales junto a las colegiatas y los monasterios fueron espacios que propiciaron la cultura del libro, recordando el papel de los obispos como promotores del enriquecimiento de las librerías catedralicias. Ofrecemos una sinopsis, una bibliografía esencial y un recorrido por las principales fuentes de investigación, útiles para introducirse en este ámbito de estudio dado que las bibliotecas catedralicias son un activo en la reputación tradicional de los capítulos catedralicios. Junto al concepto de biblioteca medieval el itinerario tratar sobre los espacios del libro en las catedrales, la instalación y la conservación, los custodios, la circulación de los manuscritos y los criterios esenciales de ordenación y clasificación.

There is an expectation that Small and Medium Enterprises, as establishments that generate profits, will pay the taxes that are owed by them. There is a general understanding that small and medium-sized businesses (also known as SMEs) are acknowledged on a global scale for being recognized as the backbone of the economy through economic advancement, innovation, the generation of wealth, and the furtherance of growth. However, small and medium-sized enterprises (SMEs) have a high percentage of tax noncompliance, which is a barrier to the growth they contribute to many countries (Hadi & Supardi, 2020). The government uses the majority of the money it receives from taxes as its primary source of funding for capital and infrastructure development projects, which will ultimately help even the smaller businesses. The economy has continued to be deprived of the much-needed money in order to address the continuing tax gap as a result of the high degree of noncompliance by SMEs. As a consequence of this, Kenya has been forced to deal with a persistent imbalance between the revenue and expenditure of the government, which has resulted in huge and ongoing fiscal deficits (Mathenge & Abdul, 2021). There was a significant degree of noncompliance among SMEs in Kenya, and the implementation of an electronic tax filing system in 1995 by the Kenya Revenue Authority (KRA) was hailed as a miracle cure for the problem. Increasing taxpayer compliance is the most important factor in constructing trustworthy and robust public institutions (Shivanda & Obwogi, 2018). Despite engaging in a number of activities designed to boost revenue collection, the Kenya Revenue Authority (KRA) fell short of the collection target for the fiscal year 2019/20 by 106 billion (KRA, 2021). It is possible that the government will continue to be unsuccessful in collecting a considerable amount of tax income from SMEs. This raises the question: how important is it for small and medium-sized businesses to have adequate tax knowledge and awareness? Previous research has demonstrated that a

The Ildmmhmts of Bndeaduate CGPA among Students of the Faculty of the S@d W E. u&e@y of Ibadan ~~~~i & s a r~m~j n y i ,~~~. O y k m n d Anthag(bbanat* Mmnd Alrrmpe h b & $ m e * i n e what has happened and what is to be done? A. J-Managing F m H e r d e r ChQicts in Ghana's Volta Basin SteoeTbWh f * Market Reactions to Initiations and Omis&cms of Dividend on the Nigerian $3ta&Mai.h OlatundunJanet Adelegan D~~I & c viohce at Women in Nigeria: An investigation in Delta and Edostaks A-A. EE.E.~N-A.O. Bankole, AAA. ObemePta BOOKREVIEW H~~~. t R e p o r t~. I n~t i O n a l~o n a t a~d s : Aid Trade and Securityin anuneqaal world ReviavedbyAdigunAglqe FACULTY OF SOCIAL SCIENCES, UNIVERSITY OF IBADAN

Trends is a necessary for understanding a phenomenon as it traces the history, status quo and can fairly project into the future thereby giving basic understanding necessary for innovations. Record-keeping in accounting is a basic financial reporting function which this study strives to understand especially from the historical perspective to present practice and hopes to be able to project into the future. This work is a theoretical review of the book-keeping function in financial reporting, and the study found that record keeping which was the basic means has advanced to the use of online real-time records of transactions and events. Concerning future projection, the study assumes a more sophisticated approach. There is a tendency to undermine the role-relevance of book-keepers by modern technological applications in business, which is a wonderful innovation, it should not erode the underlying essence and principles on which book-keeping and the accounting profession is built.

Introduction Very often in practice, a relationship may be expected to exist between two or more variables and one may wish to justify whether such relationship really exist using empirical evidence. If it exists, the question about strength of the relationship, and the variable that depends on the other may likely arise. To accomplish this, one would wish to express this relationship in mathematical form by determining appropriate model connecting these variables. Linear regression model can be used in this situation. Murray et al. (2009) reported that If y is to be estimated from x by means of some equation, we call the equation a regression equation of y on x and the corresponding curve a regression curve of y on x. Linear regression model can be used to show dependency of one or more variables on another. It is

In several countries of the world, the government requires the input of Small and Medium Scale Enterprises (SMEs) for economic growth and job creation. This study examines the approach of small scale entrepreneurs when utilizing accounting services in Nigeria. The aim of this study is to examine the reasons for Small Scale Entrepreneurs (SSEs) employment of accounting services. Secondly, this study seeks to decipher the benefits of SSEs engagement of accounting services from the perspective of the managers of such business enterprises in Nigeria. A survey instrument was administered to one hundred and twenty (120) respondents in Lagos State and Ogun State, Nigeria. The test of reliability of the questionnaire was carried out using Cronbach’s alpha, which resulted in a coefficient of 0.773. On the basis of the coefficient, the research instrument is reliable. The study finds that SSEs employ accounting services for better accountability, correct determination of profit, to help manag...

This quantitative study investigated the effects of screening examination in Nigeria to find out if it can be used to predict students overall achievement. The study's objective was determining if there are any significant differences between two groups of candidates admitted with and without the screening examination in science, vocational and technical education programmes. Over 4000 students' results approved in the academic board were used as the source of the data while sample was drawn from candidates with complete results only. An Independent Sample t-test was used for data analysis where the cumulative grade point average of groups admitted without screening examination and those admitted with screening examination were compared. The findings indicated that a statistically significant difference exists between the performances of the two groups in Technical Education Programme (m = 2.67, SD = 0.90); t (628) = 3.99, p = < .00 (two-tailed). But in Science Education Programme (m = 2.71, SD = 0.34); t (178) = 2.14, p = > .08 (twotailed); Agricultural Science Education Programme (m = 2.60, SD = 0.79); t (409) =-0.63, p = > .63 (two-tailed); and Home Economics Education Programme (m = 2.75, SD = 0.75); t (148) = 1.14, p = > 0.26 (two-tailed); no statistically significant difference exists between the groups. The paper concluded that according to the findings of this study, the screening examination might not be used to predict the students overall achievement. Some of the limitations of the study as well as recommendations have been highlighted.

Müslümanların kurdukları ilk vakıflarda dinî değerler ön plana çıkmış ve buna bağlı olarak dinî hizmetlere öncelik verilmiştir. Gerek toplumun değişen ve çoğalan ihtiyaçları ve gerek ise vâkıfların istekleri doğrultusunda vakıflar, zamanla hizmet çeşitliliği bakımından daha kapsamlı hale gelmiştir. İşte bu sayede Osmanlı İmparatorluğu’nda eğitim, sağlık, kültür, imar, altyapı, din hizmetleri gibi toplumu ilgilendiren pek çok alandaki hizmetler vakıflar yoluyla yapılmaya başlanmıştır. Para vakıfları, ifa edilen bu işlemlerin sürdürülebilirliğini sağlamada, diğer bir ifade ile hizmetlerin finansmanında, önemli katkı sağlayan kurumlardan olmuşlardır. Bu çalışmada Osmanlı vakıf sisteminin bir parçası olan para vakıflarının kısaca tanıtımı yapılmış, İstanbul Müftülüğü Meşihat Arşivi’nde 1698 numara ile kayıtlı Şeyhü’l-İslâm Ömer Hüsâmeddin Efendi ve Kazasker Mehmed Vahid Efendilere ait para vakıflarının muhasebe defteri değerlendirilmiştir. Bu bağlamda, 1902-1936 tarihlerini kapsayan def...

This study investigated the relationship between students’ performance in entry examination and students’ mathematics performance in College of Education (CoE). The population comprised CoE students in Southwestern Nigeria. A sample of 276 CoE students was purposively selected for the study. Data collected from students’ records of two selected Colleges of Education included students’ entry qualification, their age, sex and semester results in Mathematics during 2010/2011 to 2012/2013 sessions. Results showed that the Unified Tertiary Matriculation Examination (UTME) was the best predictor of College performance. Results also indicated that there is no significant relationship between students’ performance in entry examination and their mathematics performance at the CoE. Finally, it was discovered that there was no significant relationship between students’ entry qualifications and their mathematics performance at the CoE. In conclusion, neither entry qualification nor entry examin...

The need of Small and Medium Enterprises (SMEs) in numerous economies is stressed because of they assume imperative jobs in the economy of both developed and developing nations through production of work and decrease of destitution among populace. Nonetheless, dominant part of SMEs has neglected to perceive the significance of their maintainability and primary source to keep their business gainfulness by utilizing very much organized keeping accounting records that would have empowered them to keep the exact financial statements. The examination set out to investigate the degree to the continuing keeping accounting records are being bolstered to procuring productivity of SMEs. Surveys were managed to 218 SMEs proprietors out of which 200 questionnaires were substantial and broke down utilizing Likert scale. It was seen that while respondents concur that significant advantages of keeping legitimate records is to know the productivity of the business and that record keeping is vital t...

Quality education demands that all levels or aspect of the educational system are functioning well md are producing results that are of benefit to the society The education practice that exists in the educational system has been faced with lots of challenges which have contributed to the present state of our educational system. This paper attempts to highlight the meaning and description of evaluation and quality education, the state of educational practices in Nigerian educational system, causes of the poor evaluation practices in the education system, the effects, remedies and the way forward over the issue of poor evaluation practices in Nigerian educational system.

Trends is a necessary for understanding a phenomenon as it traces the history, status quo and can fairly project into the future thereby giving basic understanding necessary for innovations. Record-keeping in accounting is a basic financial reporting function which this study strives to understand especially from the historical perspective to present practice and hopes to be able to project into the future. This work is a theoretical review of the book-keeping function in financial reporting, and the study found that record keeping which was the basic means has advanced to the use of online real-time records of transactions and events. Concerning future projection, the study assumes a more sophisticated approach. There is a tendency to undermine the role-relevance of book-keepers by modern technological applications in business, which is a wonderful innovation, it should not erode the underlying essence and principles on which book-keeping and the accounting profession is built.

The study investigates the academic achievement of direct entry and Non-direct entry (Pre-NCE) science students in Niger State College of Education, Minna based on their modes of admission into NCE I, NCE II, and NCE III programme. The study adopted an expost-facto research design. The population of the study consisted of all students admitted in the school of sciences into the Niger state college of education, Minna during 2008/2009 academic sessions. Altogether they were 1110 admitted in the college during the years under study. A three years track of academic performance rating of 372 students in selected courses in the school of sciences were used for the study. The findings revealed that there is a significant difference between the mean scores of academic achievements of Direct Entry and Non-direct entry (Pre-NCE) NCE I, NCE II, and NCE III students in the school of sciences at the Niger State College of Education, Minna. It is therefore recommended that the Post-UTME test introduced by colleges of Education should be sustained especially as cases of students having a GPA of 0.00 have been recorded among UTME students who came in through Direct Entry.

This study investigated the extent public examinations (WASSCE, UTME & Post-UTME) predicted performance in university Algebra among undergraduate students of the department of computer science, Ignatius Ajuru University of Education, Port Harcourt. The ex-post facto and correlational designs were adopted. A total of 67 students took part in the study. All the year one computer science students in the 2012/2013 academic session who took FSC 114 (Algebra) in the first semester examinations were included in the study. The existing result of the students in WASSCE, UTME and Post-UTME examinations in Mathematics were collected using a detained Proforma. The regression analysis via SPSS software package was used for data analysis. The findings among others established that all three public examinations significantly predicted university Algebra performance of the students respectively. The WASSCE had the strongest predictive power when compared with UTME and Post-UTME. It was recommended ...

This study was a descriptive study of the correlation type, carried out to find out the relationship between entry qualification and academic performance in two basic schools of nursing in Enugu State, SouthEast , Nigeria, between 1995 and 1999. The study retrospectively examined the scores of a sample of 390 nursing students. Data were O' level GCE/SSCE Grades, representing the entry qualification; and the final pre-qualifying examination result scores, representing the final academic performance collected from student records and analyzed based on the formulated hypotheses. Pearson's product-moment Coefficient of Correlation and t-test were used to compare performances. A positive correlation which was statistically significant was found between entry qualifications and final performance. One of the schools performed better than the other, while sciencebased students performed better than non-science-based students. It was recommended that relevant regulatory bodies should ensure that prospective student nurses get credit passes in all the basic sciences as part of the requirements for admission.

The Students’ Variables as Predictor of Secondary School Students’ Performance in Physics in Ekiti West Local Government Area of Ekiti State, Nigeria was investigated in this study. The study adopted a survey research design of the ex-post facto type. The sample comprised 120 senior secondary school II Physics students drawn from the six secondary schools in Ekiti West Local Government Area of Ekiti state. The instruments used for the study was questionnaire and past academic performance in Physics of the students involved in the study. Two research hypotheses were generated and analysed in the study using Pearson’s Moment Correlation and Multiple regression statistical analysis. Among others, the study revealed that: students‘ variables (study habit, attitude to and interest of students in Physics) are better predictors of students’ performance in Physics, while student gender has no influence on students academic performance (is a poor predictor). The results also revealed the ind...

Abstract: This study investigated the trends in students ’ achievement in Senior Secondary School Certificate Examination (SSCE) in Chemistry in Ekiti State of Nigeria between 2008 and 2012 years. The study adopted a survey research design of ex-post facto type, the design centered on looking back at the performances of the students in chemistry. The sample comprised of all Chemistry students in 141 public secondary schools in Ekiti State that registered and sat for SSCE Chemistry between 2008 and 2012 years. The investigation of the study reveals that there is neither significant fall nor significant students ’ academic achievement in Chemistry in West African School Certificate Examination results over the year of study (that is, it shows fluctuation in the performance over the period of study). Two research questions were answered in the study. Data were analyzed using frequency counts and percentages. It is recommended among others that the Teaching Service Commission (TESCOM) o...

The general objective of this study was determinants of students' performance in financial and commerce accounting in Federal Government Colleges of Kano state. Four specific objectives, research questions and hull hypotheses were raised for the study. For the purpose this study, different books were reviewed both published and unpublished materials. Descriptive survey research design was used for this study. The population for the study was two hundred and seventy nine (279). This consists of twenty two (22) Financial Accounting teachers and (257) Financial Accounting subjects' students in SS1 sand SS2 from Federal Government Colleges of Kano State. Questionnaire was administered to both teachers and students for data collection. The data collected were analyzed by using mean, standard deviation and t-test. Null hypothesis was raised and tested with t-test statistic tool at 0.05 level of significance. The null hypothesis raised and tested, was accepted. Based on the findings, it was concluded that if students are not discouraged by their parents from taking financial accounting and Commerce, students will pass their examinations with good grade that will enable then go for further studies, and recommendations were made for the study.

The study investigated the prediction of students' performance in Senior School Certificate Examination English Language from the Junior School Certificate Examination performance in Obio/Akpor Local Government Area. The study employed a correlational design. A sample of 464 students were used for the study. Purposive sampling technique was used to compose the sample;