Browsing by Author "Aliu, O.A."

Now showing 1 - 4 of 4
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    Application of the Value added Intellectual coefficient to Measure Corporate Performance: Evidence from Nigerian Service Comoanies
    (College of Management Sciences, Al-Hikmah University, Ilorin, Nigeria, 2012) Salman, R. T.; Yahaya, K.A.; Aliu, O.A.
    This research work applies a new accounting method for measuring the “value creation” efficiency of company, the Value Added Intellectual Coefficient (VAIC) of Pulic. It also investigates the correlation between VAIC components and corporate performance, based on 2010 annual reports of 20 Nigerian listed service companies. After modifying the model, the findings show that the VAIC components had significant positive correlation with profitability (ROA) and market value (MV), and a negative correlation with productivity (ATO). Furthermore, the findings of the study suggest that service companies in Nigeria are capable of transforming intangible (intellectual) resources/assets to high value added service, as claimed by Public (2002).
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    Pricing decision-making in a manufacturing organization in Oyo State, Nigeria
    (Department of Business Administration, Ekiti State University, Ado Ekiti, Ekiti State, Nigeria., 2012) Osemene, O. F.; Olaniyi, T. A.; Aliu, O.A.
    Relevant information on cost as input for effective pricing decision making is necessary if organizational goals and objectives are to be attained. The quality of decision taken depends on the strength of the information received especially on pricing decision-making. Hence, this work seeks to establish the necessity of cost information in managerial decision making as it relates to the fixing of selling prices of manufactured goods, using a manufacturing pharmaceutical firm located in Oyo State as a case study..
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    A Study of the Effectiveness of Pension Fund Administrators in Nigeria
    (Faculty of Management Sciences, Kogi State University, Anyigba, 2011) Aliu, O.A.; Olubunmi Florence, Osemene; Abdulraheem, A.; Yahaya, KAA; Kasum, AS
    The study was carried out to assess how effective one of the operators of the new contributory pension scheme. Pension Fund Administrators (PFAs) - has been discharging their responsibilities. This survey was performed using purposive sampling technique to their responsibilities. This survey was performed using purposive sampling technique to select active contributors and retirees from the new and the old schemes...
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    Transparency and accountability in public sector budget implementation in Kwara state, Nigeria
    (Published by the Department of Business Administration, Faculty of Social and Management Sciences, Adekunle Ajasin University Akungba- Akoko, Ondo State, Nigeria., 2012-04) Aliu, O.A.; Yahaya, K.A.; Abdulraheem, A; Isiaka, S.B.
    Transparency Accountability Public sector Budget implementation