RECORD MANAGEMENT PRACTICES AT HEALTH CENTRES IN GYALLESU AND TUDUN WADA, ZARIA

RECORD MANAGEMENT PRACTICES AT HEALTH CENTRES IN GYALLESU AND TUDUN WADA, ZARIA

ABSTRACT

The research aimed at investigating the Record Management Practices at Health Centres in Gyallesu and Tudun Wada, Zaria. To achieve these objectives, six research questions were formulated and answered accordingly. The survey design method was adopted for this study. The population under this study consisted of staff of the two Primary Health Care Centres in Zaria. A total of 15 respondents from the population formed the sample for this study. The data was collected by distributing questionnaires, which was the instrument used for data collection. The data collected were analyzed using the frequency distribution tables, simple percentages and histograms. Based on the data collected and analyzed, the result of the findings indicated that a majority of the respondents indicated that immunization records, antenatal record, deliveries record, family planning, diagnostic notes, referral letters/notes and patient’s folders are the basic healthcare records in Gyallesu and Tudun Wada Primary Health Care Centres. The following recommendation was given as The healthcare centres should emphasized more on description slips, admission slips, discharge slips, and other records because of their vitality in healthcare service delivery, there is need to collate all information of the patients whereabouts; The healthcare centre should harness the power of records by using It communicate efficiently and effectively to the patient concerning his health status; There is need for the staffs to go for further studies and training to acquire skills on record management; The Kaduna State Ministry of Health through Zaria Local Government Healthcare authority should provide ample space for records keeping, storage and ease; The primary healthcare should time to time train their staffs on how to communicate effectively and listening to get the appropriate and necessary information documented as medical history of patient.

CHAPTER ONE

INTRODUCTION

1.1 Background to the Study

A Primary Health Care Centre is the first level of the healthcare service delivery closer to the people in the community they live or work. The Primary Health Care Centres are mostly run by organizations, institutions or governments of such communities. Where they are not able to attend to the patient, a referral to a bigger (secondary) healthcare centre for better treatment is given. A Primary Health Care Centre is an approach to health beyond the traditional health care system that focuses on health equity-producing social policy (Starfield, 2011). Furthermore, a Primary Health Care Centre lays its emphasis of health care delivery to the people themselves and their needs to reshape their lives health wise. It also includes all areas that play a role in health, such as access to health services, environment and lifestyle. According to White (2015) primary healthcare and public health measures, taken together, may be considered as the cornerstones of universal health systems.

This ideal model of healthcare was adopted in the declaration of the International Conference on Primary Health Care held in Alma Ata, Kazakhstan in 1978 (known as the “Alma Ata Declaration”), and became a core concept of the World Health Organization’s goal of Health for all (WHO, 2011). Between 1986 and 1992, remarkable and innovative progress was made in the development of primary health care, focusing on the Local Government Areas (LGA’s). As a result, Nigeria was placed in the front rank of countries to have improved the health and quality of life of its people through primary health care. Following the recommendation of a high level WHO review team (Decree 29 of 1992), the National Primary Healthcare Centres Development Agency (NPHCDA) was established to capitalize on these achievements and sustain federal assistance to the LGAs. It merged with the National Programme on Immunization (NPI) in 2007 (NPHCDA, 2015)

According to Milena (2015) Health records are the most important database of health treatment of the patient. Consistent recording by doctors, nurses and other staff is proof of proper monitoring of the health, planning and treatment. Initial health records were used to describe individual processes. Today, health records are a much broader concept than in the past because in the past, it was the doctor alone who recorded data. Health records and documents serve as the basis for the realizing of individual rights, both in civil and legal transactions, as well as the exercise of rights relating to privacy and the retrograde determining health status.

These records contain information which is crucial to human endeavour, that information is an indispensable tool in office work, management, and decision making and in work productivity. This is to say that effectively organized and good management of private and public sectors / organizations‟ records, depend heavily on the availability of current, complete, accurate and reliable information which is generated and supplied on time to facilitate planning, decision making and in order to enhance productivity reported by (Akuso, 2014).

Medical Record is an important document meant basically for recording the treatment procedure for a patient. This record is important to both the patient, as well as the doctor. It has become the only crucial and effective weapon doctors use to counter the false claims of the patient when they file a case against them. As such medical records are evidential documents which can provide significant evidence in billing reviews, physicians self – assessments, etc. where the physician reflects on and assesses the care that have been provided to the patient (Akuso, 2014).

Furthermore, the patients’ records are used daily to record information about the patients’ personal details, prescriptions and diagnosis for future reference to follow-up patients. The information recorded is eventually used to confirm the patients’ health history during current and future consultations. The paces at which the records are retrieved and served for this purpose determine the patient waiting time for the services. This has an impact on the quality of the service rendered by the health institution (Ngoaka, 2011)

Proper filing of patient’s medical records facilitates effortless retrieval and ensures reduction patient’s waiting time at the hospital and ensures continuity of care. It is therefore, very important, that medical records are always kept in the interest of both the clinician and the patient. The medical folder must always be in the safekeeping of the health facility whiles the patient enjoys the right of information.

1.2 Statement of Problem

An effective management of health records is a critical factor in facilitating health care delivery services.Therefore, the roles of medical record remains very vital as they provide the health history of patients contained in medical files for further assessment, prescription of treatments and possible next line of action.

It is not acceptable from the series of reports from literatures of poor record management in facilities, especially in the Public Health Cares and other secondary health institutions in Nigeria. This study investigates the Record Management Practice at Health Centres in Gyallesu and Tudun Wada Primary Health Care Centres to verify if the problems of poor record management persist.

1.3 Research Questions

1. What is the basic health records documented in Gyallesu and Tudun Wada Primary healthcare Centres?
2. What facilitation roles does the medical health record provide during healthcare delivery?
3. What are the basic qualification of the medical health records officers in Gyallesu and Tudun Wada Primary healthcare Centres?
4. What are the management strategies operated Gyallesu and Tudun Wada Primary HealthCare Centres?
5. Challenges affecting the effective and efficient record keeping in Gyallesu and Tudun Wada Primary healthcare Centres?

1.4 Objectives of the Study

The main objective of the study is to examine records management practice at Zaria Local Government Primary Health Care Centres.

The specific objectives are to:

1. To find out the basic health records in Gyallesu and Tudun Wada Primary healthcare Centres.
2. To find out facilitation roles does the medical health record provide during healthcare delivery.
3. To find out the basic qualification of the medical health records officers in Gyallesu and Tudun Wada Primary healthcare Centres.
4. To find out the management strategies operated Gyallesu and Tudun Wada Primary HealthCare Centres.
5. To find out the challenges affecting the effective and efficient record keeping in Gyallesu and Tudun Wada Primary healthcare Centres.

1.5 Significance of the Study

This research will assist the Zaria Local Government Primary Health Authorities and its facilities to reveal, identify and make recommendation to achieve quality health care service. The project shall add to the body of knowledge on PHC with particular reference to Zaria metropolis.

1.6 Scope and Limitation of the Study

The research was limited to Gyallesu and Tudun Wada Primary Healthcare Centres and the study only focused on records management practices operating within the PHCs.

References

Akuso, A. (2014) Generation, Organisation And Use Of Medical Records In Primary  Health Care Centres Of Ahmadu Bello University, Zaria. [Thesis]. Ahmadu Bello University, Zaria

Milena, M. (2015).The Importance of Health Records. Journal of Health, 7, 617-624.

WHO. (2011). “International Conference on Primary Health Care, Alma-Ata: twenty-fifth anniversary” (PDF). Report by the Secretariat .WHO.Retrieved 28 March 2011.

Starfield, B. (2011). Politics, primary healthcare and health.”Epidemiol Community Health 2011;65:653–655 doi :10.1136/ jech.2009.102780

White, F. (2015). Primary health care and public health: foundations of universal health systems. Med PrincPract 2015 doi: 10.1159/000370197

NPHCDA. (2015). http://www.nphcda.gov.ng/index.php/about-us/our-history

COMPUTERIZED BURSARY MANAGEMENT INFORMATION SYSTEMS

COMPUTERIZED BURSARY MANAGEMENT INFORMATION SYSTEMS

CHAPTER ONE

INTRODUCTION

1.1 Background of Study

Payment of fees in schools especially in tertiary institutions is an indispensable responsibility on students, parents, guardians and on government or organizations offering scholarship grants. The fee charged is used in providing a conducive learning environment for the students. It enables the management to pay staff salaries, provide equipments and maintain infrastructures in the school. For a graduating student to carry out his or her clearance from all these departments, it normally takes a lot of time and a lot of processes and delays in clearing the student for youth service as well as collection of statement of result.

Rocana Institute of Technology, Enugu is an Innovative Enterprise and Vocational Enterprise Institution (IEI/VEI) with the aim of providing high quality training in innovation, vocation and technological education at various points of social strata. Rocana Institute of Technology, Enugu was founded in May, 2010 as a result of creativity and love for Technical education with entrepreneur skills of the proprietor, Chief Robert Orji. The institute was established in November, 2011 with approval from National Board for Technical Education (NBTE), Kaduna and the Minister of Education (FME), Abuja.  The mode of payment in Rocana Institute of Technology is quite stressful to students as they are required to go to various banks to make payment; after which the student will come back to the bursar office to exchange the teller into receipt without it been stored into the payment database. Some time the receipt got lost if not kept properly in a save place.

Hence it became imperative for a computerized bursary management information system to eliminate the shortcomings of the manual system in place.

            This computer based management system has promising prospect for educational institutions in order to enhance the fee management system. The demand for a computer based fee management processing system in a large number of universities worldwide, is a growing necessity. The proposed system would store, display and issue receipt. This system not only enhances the institute document management, it also allows decisions to be made faster and more efficiently.

1.2   STATEMENT OF THE PROBLEM

The process of clearing students after their graduation requires that the students be cleared in various departments and information units.

Among these are:

• Library fines and overdue or lost library materials from the Institution
•  Departmental Dues 
• Residence hall damage charges 
•  Return of athletic equipment 
• Bursary and all other charges 

In Rocana Institute of Technology, the need for an efficient and automated student’s fee management system cannot be overemphasised. This is because it is a private Institution whose major source of funding is by fee payment from the students. As in every other legal transaction, receipts are then issued to the students which they must present before; taking exams, getting accommodation in the campus, submission of course forms, lab test and treatment, getting ID cards etc.

1.3 AIMS & OBJECTIVES

The objectives of this project include:

• To effectively and efficiently process students clearance
• To provide a reliable and transparent system devoid of personal inclinations and interest
• To provide borderless access
• To ensure prompt clearance
• To alleviate the problems and stress of travelling and queuing up of students during clearance.

1.4 THE SCOPE OF THE STUDY

The scope of this study is basically on designing software or database that holds students school fees Status, Student’s Ledger book, generate receipt and other records. The record or data in the database can thus be use in decision making especially during examination clearance.

1.5 THE SIGNIFICANCE OF THE STUDY

This study is aimed at replacing the inefficient and time-wasting manual fees management system in Rocana Institute of Technology and clearance during examinations. A Computerized bursary management information system allows the users to check their clearance status as whether they are in any way indebted to the school, fill and submit their clearance form, and obtain their clearance letter. There are many other advantages of a computerized bursary management information system and some of them are listed below. 

• It saves a lot of time. 
• Information processing is very fast and delays can be avoided. 
•  It is inexpensive to students and school management.
• It helps the school in reducing costs such as labour and stationary.

Lectures are sometimes missed by the students who normally go for this clearance without which they will not sit for their exams. Thus this study is significant to eliminate these inefficiencies.

1.6 THE LIMITATIONS OF THE STUDY

The major constraint on this project work is time and finance.

1.7 DEFINITION OF TERMS

Fee: a charge made by an institution e.g. for membership, entrance, or the administration of an examination.

Receipt: this is a written statement that money or good has been received.

Clearance: permission to do something or for something to take place.

Automation: a system in which a workplace or process has been converted to one that replaces or minimises human labour with mechanical or electronic equipment.

Computerised: Convert based system to install or start using a computer system to organise, control, automates something

Database: Any collection of data organised for storage in a computer memory and designed for easy access by authorised for easy access by authorised users.

Password: this is a secret code that  a user must type into a computer to enable him access its contents.

Manual: This is the use of hands to operate or control something.  

THE MANAGEMENT OF SALES PROMOTION AS A TOOL IN BUSINESS ORGANIZATIONS

THE MANAGEMENT OF SALES PROMOTION AS A TOOL IN BUSINESS ORGANIZATIONS

(A case study of Coca Cola Plc. Abuja)

ABSTRACT

This research has the objective of providing and heightening into the management of sales promotion as a tool in a business organization (a case study of Coca Cola Abuja.). As a matter of fact, the goal is to provide suitable answers to questions which management often asks “why sales promotion”. This study is of paramount because of the unique tools of sales promotion in a business organization to perform better. Finally the study is to identify some of the basic problems which are likely to be associated with sales promotion. Chapter one of this study express introduction into the stud, the historical background of the exercise, its significance and objective of the study. Chapter two comprises of the various conceptual definitions of sales promotion, their types and forms and the legal framework backing the exercise. Chapter three reveals the research methodology being adopted. This includes sources of data, research instrument, sampling size and distribution. Chapter four express the analysis and presentation of data which comprises of all data being collected from the various sources, also the interpretation of data collected were given. Chapter five which is the final chapter looks into the summary of the finding with conclusion and recommendation.

CHAPTER ONE: INTRODUCTION

1.0     BACKGROUND OF THE STUDY

Sales promotion has been recorded in the scripture. Apple was given to Eve and to Adam. Since they have various types of promotion arising due to the industrial revolution, which led to expansion of manufacturing more and this altered the relationship between marketers and user goods. Sales promotion therefore became important. The term “promotion” derives its name from the Latin word called promovere which means “To move forward”. The importance and purpose of promotion is to change the location and shape of a demand curve. That is the revenue of the product and moves it from the market to the demand goal.

The Nigerian Bottling Company has for some time been engaged in series of sales promotion i.e. the Coca Cola Company. Other marketing organization has used sales promotion to advance the sales of their products. The product includes Lex, Omo, Star Lager Beer, The Seven-up, Pears Baby, Contest, Close-up, Tooth paste, etc.

Coca Cola soft drink is manufactured by the Nigerian Bottling Company an affiliate of Coca Cola International with head-quarters in the United State of America. It is a multinational Corporation. It believes a lot in corporate identity program. Sales promotion is only a promotional tool involved, but personal selling, sales promotion, publicity and advertising.  Then promotion entails persuasive communication. Communication is controlled in any sales promotions techniques. Consumer must understand (decode) the product message, and offers being made (encode).

This research will enhance its study on the 2002 Tunisia nations’ cup which was sponsored by Nokia and Coca Cola etc. sales promotion can be for either industrial product or consumer product. Coke is a mass market consumer product; therefore, four basic consumer promotion techniques are as follows:

• Contest of games
• Addition or other product at or no reduced cost
• Price reductions and cash refunds
• Other items gifts premium service at no or reduced cost

The type of techniques to be used depends on a large extend on the types of products, the geographical spread of the market or its diversity. The budget Pr. Money available to the organization for the promotion etc. these decisions are often taken at the most senior marketing level.  But in the case of Coca Cola decision pertaining to the company of the company through its cycle rests on the agency and sales force of the company.

Sales promotion is fast becoming a tool function for most organization. More so, when advertising agencies act as sales agents, they are specializing in the skill.

The historical development of Coca Cola came into existence in the 1930’s when Mr. A.G Levintis after a long career in Nigeria and then the Gold Coast present Ghana, decided to set up his own company, A.G Levintis and Company Limited. His brother Mr. C.P Levintis established the business in Nigeria in 1943. Since this company carried on this trading activities which later developed into Levintis Motors Limited, the company went public in 1970 and 60% of its shares are now in Nigerian hands. In most recent years, Nigerian Bottling Company Plc was one of the companies that make up the Levintis group Nigerian Plc. It was incorporated in 1951. This company is the largest producer of soft drinks in Africa.

The public quoted company in the Nigerian stock exchange and 8% of its shares are owned by some 96,000 Nigerians shareholders. The bottling company created employment opportunities for the youth. Over 8,000 youths are employed and operate sixteen (16) soft drinks bottling factories or plant at Apapa, Ikeja, Kano, Owerri, Onitsha, Ibadan, Abuja, Ase, Jiro, Enugu, Benin city, Jos, Ilorin, Kaduna, Benue, Port Harcourt, and Maiduguri, and an affiliated company at Sokoto Bottling Company.  The company has many brands of products like coke, Fanta, sprite, krest, Fanta lemon, black currant, Fanta tonic, Fanta ginger and pineapple drinks under franchise by the Coca Cola International Company.

The company also has canning plant at Otta near Lagos State, Which produces can drinks and Eva water. Based on this, the company also produces a range of squashed and cordials on the brand name of “Hit time” at the premises of an affiliate company at Abeokuta Iblaize Industry Company Limited. The Nigerian Bottling Company Plc has set up or promoted establishments, factories in Nigeria to manufacture most of all the requirements of bottling industry including bottles, crown corks, carbon dioxide and plastic cases.

It has now introduced or engaged in a plan to set up two Agricultural training Institutes designed to give practical training to young farmers in up-to date method and technology appropriated to small and medium size farm in different climate zones. The Coca Cola Company carries out lottery games every year to increase the company’s sales and promote the image of the organization and they are also proud sponsors of many sporting activities in Nigeria.

1.1     STATEMENT OF THE PROBLEM

In this research work, I want to find out whether sales promotion increase sales value or not, Individual element of marketing mix are faced with more pronounced, in the Coca Cola Company. These problems are operational, structural and governmental. Some of these problems are:

1. Gross shortage of sales promotion tool.
2. Most products fail and eventually are forced out of the market as a result of inadequate or lack of sales promotion.
3. Majority of consumer need adequate and powerful sales promotion for the patronage.
   1.      OBJECTIVES OF THE STUDY

The objective of this study is to find out whether or not the Coca Cola Company has been able to make any impact on their customers and consumer and the general public here in Abuja as a result of its sales promotion efforts. What these products are and how much effort can be made or intensified for more yielding results. Another objective of this study is to know whether the execution of the sales promotion campaign can reveal the effectiveness or other wise of the sales force.

This project is also undertaken to throw more light on sales promotion so that students of advertising can gain insight into the mechanics of consumer’s promotion of more marketed and consumed products. Other research can also benefit the study because of the exposition of the techniques and management promotional mix for the promotion campaign. Business must endeavor to plan and co-ordinate their sales promotion operations and tend it into the various marketing policies especially in an environment as used presently in the case study.

The work is also meant to contribute to the study body of knowledge already existing in the field of promotion.

1.3     RESEARCH QUESTIONS

The aim of this is to provide answer to the following research questions asked below:

1. How effective is sales promotion in Coca Cola?
2. How important is sales promotion in Coca Cola?
3. What are the problems facing sales promotion in Coca Cola?

1.4    STATEMENT OF THE HYPOTHESIS

The working hypothesis for this research work is as follows; hypothesis is a conjectural statement of relationship between one or more variables. The hypothesis of this project is stated in null and alternative form.

HO: Sales promotion is not a tool in enhancing business organizations activities.

HI: Sales promotion enhances business organization activities.

1.5    SIGNIFICANCE OF THE STUDY

After going through the work, I discovered that the work will useful to management of Coca Cola Company and other organizational management that wants to undertake effective sales promotion. Student of marketing and business administrationwill benefit from this product. The government official authorities concerned in the formulation of government policies besides it stands to provide for reference in the future, for student will or intend writing on the same or similar topic. Moreover, this time am doing my National Diploma (ND) in Marketing.

1.6     SCOPE OF THE STUDY

This study would have cut across a wide range of organization, but it has been restricted to Coca Cola Company Plc. Abuja. This is the one covered by the research study.

1. LIMITATIONS OF THE STUDY

Apart from the general financial limitation which every researcher has to contend with, the main problem encountered during the course of this research work was to be ignored and deserves to receive primary data relating to the marketing policy and strategies of the Coca Cola Company in general. During any interview discussion with staff of the Coca Cola in Abuja, it was not quite easy or possible to gain access to certain information which has shed more light on the subject. These are issues concerning budget and laid down policies regarding sales promotion operation of the firm.

Such information is guided jealously by the company executives and would amount to letting competitors know some of their secrets. The company might find it difficult to release some information. The access to the company premises was difficult as one goes through series of questioning from the security.

1. OPERATIONAL DEFINITON OF TERMS

Although many work which will be used in the content of this research, they are not precise definition. I feel it is good for the reader to know my own view regarding the definition of such terms and concept which are likely to appear frequently.

1. MARKETING: According to Philip Kotler “Marketing can be defined as consumer satisfaction”, that is all marketing activities should be directed towards consumers satisfaction. Reference William J. Stanton.

2.  MARKETING MIX: This is the combination of activities involving products, price, promotion and place that a firm undertakes in other to provide satisfaction to consumer in a given market. Philip Kotler in the book titled International Marketing.

3. PRODUCT: Can be defined as any commodity that has a monetary or commercial value. However, Philip Kotler in his book International Marketing defined product as anything that can satisfy the needs and want of the consumer.

4. ADVERTISING: any paid form of non-personal presentation of products, services and ideas by an identified sponsor (reference; Marketing Management International Edition by Marvin A. Johnson).

5. PROMOTIONAL MIX: The promotional mix can be defined as the most strategic combination of advertising personal selling, sales promotion that can be devised to reach the goals of the sales program. (Reference, International Marketing by Philip Kotler).

6. PROMOTION: Encompasses all the tools in the marketing mix whose major role is persuasive communication.

7. PUBLIC RELATION: A promotional activity aimed to communicate favorable product or its marketer and to promote good will. (American Marketing Association. Glossy Marketing Term, 1960 P394).

8. PUBLICITY: Non-personal stimulation of demand to a product, service or business unit by planting commercial significance, new about it in a published medium or obtaining favorable presentation of it upon radio, television on stage that is not paid by sponsor.

9. SALES PROMOTION: Is a non-personal incentive of motivation aimed at demand creation. It is therefore solely with the objective of persuasive prospective customers. (Marketing Management International.Edition by Marvin A. Johnson).

10. MARKETING CONCEPT: The management philosophy that consists of the consumer should be the focus point of all activities in an organization (customer’s satisfaction by Philip Kotler).

IMPACT OF MANAGEMENT INFORMATION SYSTEM ON THE PERFORMANCE OF ABUJA INFRASTRUCTURE INVESTMENT CENTRE (AIIC) ABUJA

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IMPACT OF MANAGEMENT INFORMATION SYSTEM ON THE PERFORMANCE OF ABUJA INFRASTRUCTURE INVESTMENT CENTRE (AIIC) ABUJA

ABSTRACT

This study examines impact of management information system on the performance of Abuja Infrastructural investment centre (AIIC) Abuja. The specific objectives of the study include to determine the extent to which the organization adopt the use of Management Information Systems (MIS); to identify how effectiveness Management Information System is to decision making and to evaluate the effect of Management Information System on the performance of Abuja Infrastructure Investment Centre (AIIC). The research design adopted for this study is survey design. The research analyzed the respondent’s opinion using tables while hypothesis was tested using Chi-square.  The findings of this study shows that Abuja Infrastructural Investment Centre adopts the use of Management Information Systems, the management information system is effective in decision making in Abuja Infrastructural Investment Centre Abuja and finally Management Information System has significant effect on the performance of Abuja Infrastructure Investment Centre (AIIC). Finally the study recommends that management of Abuja Infrastructural Investment Centre (AIIC). should ensure that better office equipment is procured to facilitate the office chores for efficiency and effectiveness in the organization and that trained and experienced personnel should be employed to handle the operations and it those ones are not well trained, the bank should provide a training course to acquaint them with the latest office machine that are procured.

CHAPTER ONE

INTRODUCTION

1.1     Background to the Study

The role of Management information system (MIS) is vital now-a-days in business environment because it has evolved over time to become an integral part of its business operations (Abdul and Khan, 2016). The use of management information system has increased for last few years not only by firms, but also by individuals and even governments. Because of the today’s global environment where competition is very high, it is the basic requirement of the organization to install management information system to compete the market and to earn more profitability, invest in innovation in their products, and to grow their businesses. All of these factors transformed the information system from data processing systems to decision support systems and became the foundation of the new business environment.

Management Information Systems is a system that converts data into information, communicated in an appropriate form to managers at levels of an organization. The information can contribute to effective decision making or planning to be carried out (Patterson, 2005). MIS basically involves the process of collecting, processing, storing, retrieving and communicating the relevant information for the purpose of efficient management operations and for business planning in any organizations.  Thus, the success of effective decision-making, is consider as the heart of administrative process, is highly dependent partly on available information, and partly on the functions that are the components of the process (Nath & Badgujar, 2018). MIS Provide information in the form of pre specified reports and displays to support business decision making (O’Brien & George, 2017).

Development in information related equipment techniques and concepts collectively called information technology have been occurring at a breathtaking pace. New version of computers terminals, and other devices are announced almost daily in business new techniques for solving business problems. Many of these developments provide management information system to improve the effectiveness of information system and the quality of managerial decision making.

These changes and developments have both stimulated the need for more useful information and provided the means of attaining it. Consequently, information systems are exhibiting varied and interesting effects. For instance, computers and related equipment are being applied to the collection, processing and dissemination of information. Decision models are being employed to organized data for decision making reports are being tailor made for managers upon demand.

Other effects of an organizational nature are appearing, for instance information system functions are being organized to manage information system also, functional information system is being installed alongside accounting and other information systems e.g. personnel information systems.

Since each member of this combined group focuses upon information for managerial decision makers, the resulting combination is known as the management information system. The Management Information System is an important portion of a firm’s communication e.g. banks overall information system.

Corporate operations and decision-making are widely based on information that has been provided or generated by individual and specific Information Technology systems. Such systems are used to collect, harvest, organize, and generate an output that would back up fast and sound business decision. Firms adopt new management techniques and systems with the purpose of enhancing the decision-making processes, improve results and minimize output costs (Henry & Mayle, 2013). Consequently, this is a way to enhance company operation effectiveness. Various management techniques and management accounting practices improve financial performance if firms follow specific strategic priorities (Naranj-Gil, 2004).

Furthermore, researchers assume that managers, as rational agents, are unlikely to adopt a management information system that does not improve their company’s financial performance (Chenhall, 2013). Therefore, management information is used to considerably improve decision-making and, as a result, improve financial performance. Likewise, firms that rate their management information system high will conceivably adopt it to a much bigger extent, with the ultimate goal of maintaining and improving their overall financial performance. Despite the limitations, some empirical studies attempt to relate financial performance to Management Information System (Management Information System) or new management techniques. The majority of them analyze the individual effect of a particular management method, although with a degree of divergence in results. In many companies, such management information systems have been implemented as a support in decision-making and a tool to attain high corporate performance. Still investigating the relationship between Management Information System and corporate performance requires further examining. It is against this background that this study seeks to examine the impact of management information systems on the performance of Abuja Infrastructural investment centre (AIIC) Abuja.

1.2     Statement of the Problem

In this turbulent era, organizations strive to improve their competitiveness by enhancing productivity through, innovation, quality and flexibility of services at the departmental and organizational levels. Despite the fact that management information system with its varied and interesting effects  revolutionize management, provide answers to its problems and add a large new innovation to the organization yet a lot of  organizations are still ineffective in their operation.  The problem of the study lies in the fact that the Abuja Infrastructural Investment Centre has not accommodated the change towards the use of technology in performing its functions and operations; it rather remained in the same position away from progress and excellence, due to the intensification of competition between private and public organizations as a result of the multiplicity and diversity of services and organizations that provide such services on one hand, and the high level of their needs and expectations and desires, and different standards of judgment of the quality of services that they consume the other hand.  So the problem of the study is illustrated by the lack of awareness and knowledge of the impact of using of management information systems technology and quality on the services provided by the Abuja Infrastructure Investment Centre Abuja.  These problems informed the need for this study to examine the impact of management information system on the performance of Abuja Infrastructural investment centre (AIIC) Abuja.

1.3     Objectives of the Study

The general objective of this study is to examine the impact of management information system on the performance of Abuja Infrastructural investment centre (AIIC) Abuja. The specific objectives of the study include:

1. To determine the extent to which the organization adopt the use of Management Information Systems (MIS).
   1. To identify how effectiveness Management Information System is to decision making.
   1. To evaluate the effect of Management Information System on the performance of Abuja Infrastructure Investment Centre (AIIC).

1.4     Research Questions

          The study is guided by the following research questions

1. To what extent does the organization adopt the use of Management Information Systems? 
   1. How effective is the Management Information System is to decision making?
   1. What is the effect of Management Information System on the performance of Abuja Infrastructure Investment Centre (AIIC)?

1.5     Statement of Hypothesis

H01: The organization does not adopt the use of management information systems in Abuja Infrastructural Investment Centre Abuja.

H02: Management Information Systems is not effective in decision making in Abuja Infrastructural Investment Centre Abuja.

H03: Management Information System has no significant effect on the performance of Abuja Infrastructure Investment Centre (AIIC).

1.6     Scope and Limitation of the Study

This work is aimed at examining the effect of effect of Management Information System on the performance of Abuja Infrastructural Investment Centre (AIIC) as the case study. The study limited its scope to three components of Management Information System (Management Information System) which include; ICT software application, ICT Hardware and Workers attitude (i.e. Human ware).

The limitations which include unavailability and inaccessibility of relevant data and material necessary for carrying out this study. Another is the unwillingness on the part of the respondents to give adequate and correct information necessary to carry out the work.

1.7     Significance of the Study

The significance of the study lies in the importance of management information systems on the performance of the Abuja Infrastructure Investment Centre, and its role in providing the appropriate data and information both internally and externally in order to support management function, giving advanced solutions for managers, helping administrators to take correct decision in a large margin, improve the administrative level in the Organization.

From the result of the study, the extent to which management information system techniques have been utilized in the banking industry and how far this has affected the overall performance of the bank will be determined. It is expected that the result of the study will enable the organization to achieve its desired objectives (customer satisfaction). This study will be of great benefit to bankers, investment analyst, government agencies, academics, private and public sectors, as it will add to the body of literature in thç relevant future study.

1.8.    Historical Background of the Case study

Abuja Infrastructure Investment Centre (AIIC) is an agency of the FCT Administration that promotes and facilitates private sector participation in the provision of public infrastructure and services within the Federal Capital Territory (FCT). In this regard, it ensures compliance with all Laws, Regulations and approved National Policies on Public Private Partnership (PPP) in PPP projects of the FCT as well as adherence to global best practice in other private sector collaboration project.

The journey to the conceptualization of the AIIC began with a memo dated July, 2008 submitted to erstwhile Honourable Minister of the FCT, Dr. Aliyu Modibbo, by his Senior Special Adviser on Infrastructure and Donor Coordination, who was also the head of the FCT PPP unit under the office of the Honourable Minister.

To ensure effective take off of the AIIC, the defunct PPP Unit provided the platform, and thus, re-designated as the Abuja Infrastructure Investment Centre (AIIC). The ATIC, therefore, took over the functions and responsibilities of the defunct PPP Unit.

In view of the inadequacy of the administrative approval in the establishment of the AIIC, the FCTA got the President of the Federal Republic of Nigeria, Mhaji Musa Yaradua, GCFR to ratify the establishment 9±’ the centre which culminated in the promulgation of Abuja Infrastructure Investment Centre (Establishment Order), No. 1 of 2009. The AIIC thus has similar status with other agencies of the FCTA that were established under the FCTA Establishment Order No 1 of 2004.

Conscious of the expectations of its founding fathers, the mandate of AIIC is to work with Secretariats, Departments and Agencies of the FCT Administration in promoting and facilitating private sector participation in FCT infrastructure and services. It therefore engages in investment promotion activities and creates structures and frameworks for the provision of infrastructures and services in the Federal Capital Territory including the Area Councils.

It is in this light the FCT Administration unbundled the private sector participation in the provision of public infrastructure and services under three basic categories:

1. Public Private Partnerships as regulated by the infrastructure Concession Regulatory Management Information systems;
   1. Private Sector Collaboration using global best practices; and
      1. Provision of enabling environment to entrepreneurs.

1.9     Definition of Key Terms

Management Information System: It defined as “a computerized platform are told that through computers, management and use of the organization, through data analysis and reach rational decisions designed to give the established maximum benefit from the use of computers and the systems to assist in the provision of information, and are analyzed and make the right decisions administratively.

Quality of service (QoS): It is an activity in order to improve and enhance customer satisfaction, such as the techniques used in e-business or which help usually improve the services provided to the customer telephone networks.

System: is a group of components that interact to achieve some purpose.

Information: Information can be said to be a stream of data that have been processed to the form that makes sense to its users

Information System: An information system is a collection of activities, procedures, methods, technology and peoples that are organized to get the valuable related data and information.

Efficiency: The power or ability to produce the desire or satisfactory result. It could also be classified as output all over input.

Data: Data i the representatives of facts, observation or occurrence which can take different form as numbers, codes, word etc.

Properties: that which a person owns; the possession or possessions of a particular thing, which could be goods, land etc.

Tenancy Rate: the temporary possession or occupancy of something (such as a house) that belongs to another, and paying a certain amount of money for occupying the house.

Software: is a collection of data or computer instructions that tell the computer how to work. This is in contrast to physical hardware, from which the system is built and actually performs the work.

Workers Attitude: involves feelings, values, beliefs and disposition that make individuals to ICT or behave in a certain way in workplace.

MANAGEMENT OF MULTI TENANTED PROPERTIES AND ITS ASSOCIATED PROBLEMS IN OSHOGBO, OSUN STATE

MANAGEMENT OF MULTI TENANTED PROPERTIES AND ITS ASSOCIATED PROBLEMS IN OSHOGBO, OSUN STATE

ABSTRACT

It is a broad knowledge that one of the features of property management which distinguishes it from other form of investment portfolio is a serious requirement of management in recent time. This peculiar management function has continuously undergo tremendous transformation brought about by the agglomeration of estate and massive involvement in property, by a number of land dealers, agencies and financial institution. This research work is aim at examining the management of multi tenanted properties and its associated problems in oshogbo, osun state. To achieve this aim relevant literature in the topic were review sample techniques was use to administered structural questionnaire on the sampling size of 46 respondents. The relevant data collected were analyzed using frequency and percentage. The major findings of the study, shows that there is share of responsibility between the landlord and tenants. Which are the external repairs is done by the landlord, while the internal repairs is done by tenants. The landlords undertake routine inspection of the property on quarterly basis. From the research findings there is general no provision of additional facilities to be paid as service charge by tenants. It was however; recommend that the landlord should provide potable water to the shopping complex and fence, entrance gate so that those hawkers that stand by the front view of the shops to sell should be scrapped out to provide enough space for parking.

CHAPTER ONE

INTRODUCTION

1.1       BACKGROUND OF STUDY

It is a broad knowledge that one of the feature of property management which distinguishes it from other forms of investment portfolio, is a serious requirement of management in recent times this peculiar management function has continuously undergo tremendous  transformation brought about by the agglomeration of estate and massive involvement in property by a number of land dealers, agencies and financial institutions

Property management is an act of intermediation between owners and occupies on issues affecting the parties arising from ownership and occupation of buildings. It is a conscious process of guiding and tailoring an investment in land in to profitable venture. Its main concern is the optimization of the owner’s investment Scarrttet (1995). The practice is however, prone to a lot of problems which are capable of preventing or at best reducing the chances of realizing anticipated investment objectives. In other words, the achievement or success of the art of nursing and directing maximum return is a function of how well a property manager is able to effectively prevent and \or overcome seeming obstacles in the course of the discharge of its duties. As different from commodity, the deliverable in property management is service. The property manager advises the client concerning the general client policy regarding cooperation and compensation and as to the best and appropriate choice of tenants for the building.

Property manager seem to be of more relevant in the current economic dispensations. The global collapse of the capital market with its attendants effects, which has not spare African countries like Nigeria, are seen to be compelling investors to redirect their investment ventures in to real estate, especially with visible foreign and local investment in commercial properties. These are properties acquired for the purpose of yielding regular inflation of income to investors. Most commercial properties are often relatively large and complex buildings, some of which are multi-storied or highrise type, the complexity involved in terms of the size of the structures, diverse and multiple occupants informed the need for specialized skill and training for efficient and effective service delivery.

Property management, according to Scarrett (1995) must be based on the terms of the contractual agreement between the parties on the one hand, on an appreciation and interpretation of the particular owners objectives on the other hand, this thus requires a high degree of compliance with the provisions and terms as well as performance on the part of the parties. In performing this function, the management surveyor encounters problem in the management of different type of properties. This dissertation will look in to the management strategies adopted in commercial properties. Its problems, prospects of commercial properties and to suggest possible solution to those problems. In conclusion , there is urgent need to identify the problems of managing multi-tenanted properties unless there is of attitudes as to scope, functionality, style and mode of the property construction and eventual management, that we need not only to build what is management. Nigeria will be making history and destroying it immediately thereafter. A country that goes on building structure but fails to effectively manage them burns its wealth and resources in a future it is a country with pride.

1.2       STATEMENT OF PROBLEM

Most properties are often relatively large and complex buildings; some of which are multi-storied or high rise type. These structure is often large diverse and made up of multiple occupants. The property manager encounters problem in the management of different type of properties. These problems include rent default, noncompliance with the tenancy agreement  and poor tenant selection, thus the crux of this research.

1.3       AIM AND OBJECTIVES

This project is aimed at examine the management of multi tenanted properties and its associated problems in Oshogbo, Osun State

While the specific objectives are as follows:

1. To review the concept of property management and maintenance service.
2. To examine the property management approach in the study area.
3. To identify the problems associated with the management of multi-tenanted commercial property in Ibadan.
4. To suggest method of solving these identified problems towards achieving better management techniques.

1.4       RESEARCH QUESTION

1. What is the concept of property management and maintenances service?
2. What is the property management approach in the study area?
3. What are the problems associated with the management of multi-tenanted property?
4. What are the ways of solving these identified problems towards achieving better management techniques?

1.5       SIGNIFICANCE OF THE STUDY

The finding of this study will be of benefit to the following:

Student in estate management and valuation, investors and researcher alike. It will also serve as a frame work for efficient property management, thus enhancing adequate return on the  investment.

1.6       SCOPE OF THE STUDY

To make a meaningful approach and critical analysis of work of the nature, one has to put in to consideration, the area of coverage. Which the research would cover thereafter, this research is based on the problems and prospects of managing multi-tenanted commercial properties with particular reference to some shopping complex in Ibadan Metropolis.

1.7       LIMITATION OF THE STUDY

Expectedly, this work met some hindrance during the stage of visit. This may include:

1. Inadequate finance for gathering information from one place to another.
2. Inadequate information might be given which may not help to proceed on the research work.
3. Lack of corporation from the questionnaires respondents. Some may not collect questionnaires some may collect but made incomplete filling.

1.8       DEFINITION OF OPRETIONAL TERMS

1. Management: is the system of directing, organizing and controlling of available human skills and financial resources to achieve a stated goal.
2. Commercial property: this refers to properties mainly developed and used for maximize rental income / profit. They are built to provide accommodation for business accommodation e.g. shops, offices, show rooms etc.
3. Property: in relation to real estate, property is legal entity denoting the character and quality of right that an individual has or possess in a property to claim ownership of it.

1.9       BACKGROUND OF THE STUDY AREA

The early history of Osogbo is essentially the legendary account of the spirit-world; it is the history of the early people whom we call the spirits and fairies. This is in line with Yoruba traditions, which use mythical stories to explain the origins of the ruling families of an early Yoruba state.

Osogbo according to Yoruba oral history had been founded as early as Oduduwa period. Oso-igbo, the goddess of Osun River, was the Queen and original founder of Osogbo. She was credited with many important achievements, which helped to establish the settlement.

Osogbo the capital of Osun lies on coordinates 7°46′ North 4°34′East with an area of 47kmsq. According to the 2006 Population and Housing Commission Census, the city has a population of 156,694 people. Osogbo shares boundary with Ikirun, Ilesa, Ede, Egbedore and Iragbiji and is easily accessible from any part of the state because of it’s central nature. It is about 48km from Ife, 32km from Ilesa, 46km from Iwo, 48km from Ikire and 46km from Ila-Orangun.

Osogbo is a commercial and industrial centre. This started in 1907, when the British Cotton Growing Association sited an industry for growing and ginning of cotton. The Nigerian Tobacco Company (NTC) built its first factory in Osogbo. In this same year, a major turning point for the city which helped in its industrial and commercial development occurred.  The railway tracks were constructed linking it to other parts of Northern Nigeria.  This attracted people from far and near.

The Ataoja of Osogbo is the traditional title of the King and he is the political and spiritual heads of Obas and Chiefs in Osogbo and Olorunda Local Government Areas.

Osogbo is famous for the annual Osun Osogbo Festival which attracts tourists from different part of the world.

EVALUATION OF AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT: EVIDENCE FROM NIGERIA

EVALUATION OF AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT: EVIDENCE FROM NIGERIA

ABSTRACT

There exists divergence of opinions in the literature on the relationship between Audit Committee characteristics and earnings management. The mix of opinions makes the direction of their relationship ambiguous. This study investigated the relationship between Audit Committee characteristics and earnings management of listed food and beverages Firms in Nigeria. The study covered the period of six years from 2007 to 2012. Data for the study were extracted from the Firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for validity of statistical inferences. The dependent variable was generated using two steps regression in order to determine the discretionary accrual of the sample Firms. Multiple regression was employed to run the data of the study using Random Model. The results from the analysis revealed significant association between audit committee characteristics and earnings management of the Firms. While audit committee size and committees’ financial expertise showed inverse relationship with earnings management, committee’s independence and frequency of meetings are positively and significantly related to earnings management. In line with the findings, the study recommended among others that listed food and beverages Firms in Nigeria should strictly comply with the provision of Companies and Allied Matters Act (CAMA) and SEC Code of Corporate Governance on the issues regarding Audit Committees. And regulators such as SEC should increase the minimum number of Audit Committee members with financial expertise and also have a statutory position on the maximum number of Audit Committees meetings, which should not be greater than four meetings in a year as SEC code of corporate governance is silent on this.

CHAPTER ONE

INTRODUCTION

1. Background to the Study

Financial scandals and the collapse of some multi-national corporations can be as a result of the unethical Accounting practices. One of such unethical issues in Accounting is earnings manipulations that come under the umbrella of earnings management and serves as a strategic tool used by management under the pretext of maximizing firm’s value and reducing risks. This is possible by distorting and / or manipulating the application of Generally Accepted Accounting Principles (GAAP).

Earnings management is seen as an attempt by management to induce, or influence or manipulate reported earnings by using specific accounting method or changing methods; recognizing one-time non current items, deferring or increasing expenses or revenue transactions or using other methods designed to influence short term earnings. This practice, according to Levitt (2015) “causes in erosion in the quality of earnings, and consequently the quality of financial reporting will lose out to illusion”.

The importance of accounting earning to stakeholders of any given firm cannot be over emphasized as the entire faith of the firm and consequently of its stakeholder relies on it. In addition, from the accounting point of view, earning is the final product of the entire accounting process. It will thus be of interest for accounting scholars to observe that their most important variable continue to maintain its relevance in the decision making of various users for varying applications. It is believed that earning is said to be relevant if only it can be relied upon (Iyire 2016). On the other hand, earnings management reduces the needed reliability and hence it relevance (Bugshan 2005). For earning to maintain its importance, there is hence the need to device ways that can be used to enhance the practice of reporting quality earnings. After the recent world major financial crisis in 2008, there is ever increasing need to look up for indicators of earnings reliability.

The reality facing stakeholders of financial reporting is that corporate financial reporting failure has been on the increase, especially in the past decades. Window dressed accounts generated concerns in the USA with the collapse of the energy corporation (ENRON) in 2001. The company filed for bankruptcy after adjusting its accounts. WorldCom, Global Crossing and Rank Xerox are other companies in the USA with similar problems. In Italy, parmalat failed in 2003 when it engaged in accounting scandals worth eight billion Euros.

Nigeria has had its own share of financial reporting failure with the problems in Cadbury Nigeria Plc in 2009, Afribank Nigeria Plc faced problem of financial reporting in 2009, and Intercontinental Bank Plc in 2009. With this development, most countries all over the world decided to set codes of best practice as guideline to address governance and financial reporting anomalies. Thus, reports like Cadbury report in United Kingdom and Sarbanes Oxley in the United States of America were produced. Similarly, Day Report in Canada, the Vienot Report in France, the Olivencia Report in Spain and the Kings Report in South Africa were all produced. In the same vein, the principles and guidelines on corporate governance in New Zealand and the Cromme code in Germany were produced. The goal of these regulations was to improve firms’ corporate governance environment.

In Nigerian, the regulatory authorities have responded by compelling companies to comply with stringent corporate governance codes. Idornigie (2010) reported that Nigeria has multiplicity of code of corporate governance with distinctive dissimilarities namely; Security and Exchange Commission (SEC) code of corporate governance 2003 to guide the operation of public companies listed in the Nigerian Stock Exchange, which was reviewed in 2011, Central Bank of Nigeria (CBN) code of 2006 and National Insurance Commission (NAICOM) code of 2009. Owing to the above, every public company in Nigeria is required under section 359(3) and (4) of the CAMA to establish an audit committee. It is the responsibility of the Board to ensure that the committee is constituted in the manner stipulated and is able to effectively discharge its statutory duties and responsibilities. At least one board member of the committee should be financially literate; and members of the committee should have basic literacy and should be able to read financial statements. In addition, at least one member should have knowledge of accounting or financial management, whenever necessary; and the committee may obtain external professional advice.

Audit committees have been regarded as integral to quality financial reporting. Companies establish audit committees to improve quality of financial reporting practices and earning, (Ramsay; 2001). The basic functions of audit committee are to oversee the financial reporting process and to monitor managers tendencies to manipulate earnings, regulators in recent years have questioned the effectiveness of audit committee in ensuring that financial statement are fairly stated, and are without earning management.

By focusing on the listed Food and Beverages Firms in Nigeria, the study identifies a suitable context in which earnings management may be more easily carried out. This is can be clearly deduced from the accounting scandal by Cadbury Nigeria plc which is one of the firms of listed Food and Beverages; where the company’s share price declined from N86.52 per share as at December, 2005 to N8.65 as at October, 2009. This scandal according to Okaro and Okafor (2013) “has since been euphemistically dubbed as Nigerian‟s Enron equivalent”. Hence, studying audit committee attributes and earnings management in the subsector of manufacturing of Food and Beverages is expected to be of great importance considering the fact that it has larger number of Firms.

1.2     Statement of the Problem

Financial Statements are a major means through which companies communicate to its users its financial results as well as its position. Financial analysts cum investors make use of financial statement to make rational decisions. The Nigerian Accounting Standards Boards, now Financial Reporting Council, in its statement of accounting standards, states that the objective of financial statements is to provide information about the reporting entity’s financial performance and position that are useful for assessing the stewardship of the entity’s management and making economic decision. Some of the qualitative characteristics of this information are reliability, relevance and understandability. To achieve quality of financial reporting, a monitoring committee is often put in place to serve as a watchdog in ensuring that companies produce relevant and reliable information which will eventually protect the interest of both existing and prospective investors. The most important of these monitoring committees is the Audit Committee, which is responsible for the review of audited and unaudited financial statements of organizations thereby improving the quality of such information and reducing the possibilities of unethical or abuse of accounting practices by management when preparing financial statements.

Despite the existence of this monitoring committee, there were a lot of corporate failures in recent years, for instance, the accounting scandals by Cadbury plc, Intercontinental Bank Plc, and Oceanic Bank Plc. This has brought about doubt in the minds of shareholders on the credibility and reliability of financial reports. It was as a result of the foregoing statements that researchers consider it of paramount importance to investigate the effect of this audit committee on earnings management. However, the literature on the relationship between audit committee characteristics and earnings management is inconclusive. Some studies found positive relationships (Beasley & Selterio, 2001), while other researchers reported no relationships (Nelson and Janil 2012). These mix findings make the direction of these relationships to be the best of our knowledge, there is no study in Nigeria that has attempted to resolve the mixed result particularly in listed Food and Beverages Firms in Nigeria.

The used of two variables (audit committee size and audit committee independence). Hassan (2012) used three independent variables. (Audit committee size, audit committee independence and audit committee meetings). The non-use of the financial expertise which is generally believed to play a significant role in the activities of audit committee provided a gap that needed to be filled.

In view of the above, there is the need to conduct a study with a view to filling these gaps that exist in the literature. This study will therefore seek to answer the question of how audit committee characteristics affect earnings management of Food and Beverages Firms in Nigeria.

1.3     Objectives of the Study

The main objective of this study is to empirically investigate the effect of audit committee characteristics on earnings management. Thus, the specific objectives;

1. To determine the influence of audit committee size on earnings management of Listed Food and Beverages Firms in Nigeria.
2. To find out the effect of audit committee independence on earnings management of Listed Food and Beverages Firms in Nigeria.
3. To ascertain the extent to which audit committee financial expertise affects earnings management of Listed Food and Beverages Firms in Nigeria.
4. To examine the influence of audit committee meetings on earnings management of Listed Food and Beverages Firms in Nigeria..

1.4     Research Questions

          These are some of the research question used.

• Does audit committee size has effect on earning management of food and beverage in Nigeria firms.
• Does audit committee independent has effect on impact of earning management on listed food and beverage in Nigeria firms.
• Does audit committee meeting has influence on earning management of listed food and beverage in Nigeria firms.

1.5     Research Hypotheses

In order to achieve the above mentioned objectives and to empirically solve the problem of this study following null hypotheses were formulated.

H0¹ Audit committee size has no significant effect on earnings management of Listed Food and Beverages Firms in Nigeria.

H0² Audit committee independence has no significant impact on earnings management of Listed Food and Beverages Firms in Nigeria.

H0³ Audit committee financial expertise has no significant effect on earnings management of Listed Food and Beverages Firms in Nigeria.

H0⁴ Audit committee meetings have no significant influence on earnings management of Listed Food and Beverages Firms in Nigeria.

1.6     Scope of the Study

The study covers the period of six years from 2015 to 2020. The data used for the study was purely from secondary sources extracted from the annual reports and accounts of listed food and beverages firms in Nigeria. The variables of the study include audit committee characteristics representing the independent variables, the proxies of which are audit committee size, audit committee independence, audit committee meetings and audit committee financial expertise, and the dependent variable represented by earnings management proxy by discretionary accruals measured by modified Jones model.

1.7     Significance of the Study

This study titled audit committee characteristics and earnings management will contribute immensely to the existing literature. Even though there are lots of literature on the audit committee characteristics and earnings management around the globe, there is limited evidence from prior literature that empirically investigates the relationship between audit committee and earnings management of Listed Food and Beverages Firms in Nigeria. This will therefore serve as a reference for further researchers in this area, by critically looking at the empirical finding thereby discussing the implication from the Nigerian perspective.

The study also has the potential to inform regulators, practitioners (auditors and forensic accountants) and board of directors who are responsible and more concerned with improving the oversight of public corporations, thereby reducing opportunities for managers and others to engage in financial fraud. In the same vein, it will also serve as a basis for formulation of laws and policy implications. For example, the Companies and Allied Matters Act 1990 has only recommended that company’s audit committee should have at least one member with financial knowledge, not necessarily financial expert. In this regards, if it is found that there is significant relationship between audit committee financial expertise and earning management as hypothesized, a recommendation will follow, which may require those regulators to make use of the recommendation in an appropriate manner.

The study will also contribute to debate on the mix of opinion in the existing literature between audit committee characteristics (audit committee size, audit committee independence, audit committee expertise and audit committee meetings and earnings management. In that, the study will be among those that may provide additional evidence for future research. The Government will find it very relevant, in the sense that earnings manipulation will in one way or the other affects the earnings of companies, which in turn affect their profit, from which the government is expected to receive its portion. For example if the company over estimates future provision for bad and doubtful (i.e. the cookie jar reverse technique), that will bring about lower profit figure, this will make them to pay low tax. When the government understands the negative implications of this, it will therefore force the regulators to formulate or review the existing policies which will be favorable to the entire economy.

The study will also serve as a guide to the existing and potential investors as well as financial analysts who are also the direct users of financial statements. Where earnings manipulation exists; shareholders would be negatively affected, in that, the study will recommend possible solutions to the identifiable problems that may affect those users and also suggest possible ways for policy implications that may protect the interest of investors.

AN EVALUATION OF EFFECTIVE STRATEGIES IN MANAGEMENT OF TALBA HOUSING ESTATE MINNA, NIGER STATE

AN EVALUATION OF EFFECTIVE STRATEGIES IN MANAGEMENT OF TALBA HOUSING ESTATE MINNA, NIGER STATE

ABSTRACT

This project work focuses on the evaluation of effective strategies in management of Talba Housing Estate Minna, Niger State. The specific objectives of the study include to  examine the problems encountered in management Talba Housing Estate Minna in Niger state; to analyze the prospects of residential properties management, to examine the challenges confronting the effective management of Talba housing estate Minna and to identify and examine the effective strategies adopted in the management of Talba housing estate. Relevant literatures were also reviewed to aid the study ranging from the concept of management to its functions. The researcher adopts the use of questionnaires and field survey in gathering relevant data required for the study. Data were also analyzed in tables using percentages. The findings of this project work revealed that, the profound and exacerbating managerial challenges in the estate is not just insufficient fund and changes of management but that of bureaucracy and  to top it all, policy and governmental changes as the major challenges that enfeeble the management of public Housing Estate. The strengthening of managerial capacity, provision of adequate fund to carryout regular maintenance without delay and redressing of political practices that undermine efficient management will go a long way in proffering solution to the above identified challenges. 

CHAPTER ONE

1.0     INTRODUCTION 

1.1    BACKGROUND OF THE STUDY

Public estate management is emerging as a managerial science today (Kyle and Baird, 1995). It transcends beyond the role of rent collector (Li, 1997). Managing a residential property involves establishing goals, objectives and policies and implementation of strategies to achieve those goals and objectives. 

Singh (1994, 1996) posited that residential property management is an activity that seeks to control interests in property owner and particular purpose for which the property is held. Wong (1999) considers residential property management as the work carried out to manage and maintain the development including its facilities at the level that will retain or enhance the value of the residential property, create a safe, functional and conducive living environment for occupants, keep or restore every facility in efficient working order and in good state of repair, and project a good appearance or image for the development. Ismail (1996) regards residential property management responsibility as including all the necessary making to ensure the economic and physical vitality of residential property assets. 

The management of public estate assets particularly poses unique form of problems ranging from over inflation of invoices, corruption, nepotism, and awarding of contract works to contractors not knowledgeable about the jobs to be carried out. This array of issues and others, calls for monetization policy of the Federal Government, where all government properties are transferred to the private entities few years ago. 

Many public estate developments and their post-construction management are undertaken with the intent of accomplishing immediate social, economic, financial and aesthetic benefits or returns, but they are executed with minimal concern for sustaining these benefits thereafter (Ihuah and Fortune, 2013; Ihuah and Eaton, 2013). The sustainability of public estate projects after completion is a concern that should not be overlooked in the built environment since housing estates provide shelter to human beings. It is also one amongst the four basic human needs that harmonize the other basic needs through the opportunity of providing comfort, security and safety to people. 

The public housing estates prominence is sustained with appropriate post-construction management and other beneficial sustainability issues are tackled with respect to the built environment, economic growth and enhanced development in a country (Ihuah and Eaton, 2013). Therefore, the imperative to ensure that public estates returns are continually accomplished and enjoyed by all stakeholders should be the objective for any development organisation to achieve. 

The challenges be devilling management of public estates vary with different context and analytical perceptions. The problems of chronic financial crisis, poor maintenance, lack of manpower and strained relationship between public estates residents and the management has been mentioned by (Davidson 1999) as recurring themes of public estate management issues, while Okpala (1977), identified bureaucracy corruption.

This implies that, there is need to look at the management of existing Public Housing Estates in order to restore them back to habitable condition through regular management and maintenance so that the intensity building management becomes higher with its age especially in the face of climatic change and its negative and adverse effects on the building itself, the facilities and the physical environment for sustainable development.

This project work therefore, examines the management of public estate in Niger State with a particular interest in Zuma Housing Estate Suleja with a view to identify the challenges confronting the effective management practice suitable for the Estate and other public Estate in Nigeria.

Public estate management is also the management of government property, equipment, tooling and physical capital assets that are acquired and used to build, repair and maintain the public estate. Property management involves the processes, systems and manpower required to manage the life cycle of all public residential property as defined above including acquisition, control, accountability, responsibility, maintenance, utilization and disposition (Njoku, 2006). 

According to Ebie (2012), duties involved in public property management generally will include a minimum of these basic primary tasks

1. The full and proper screening or testing of an tenants/applicant’s credit, criminal history, rental history and ability to pay.
2. Lease contracting or accepting rent using legal documents approved for the area in which the property is located.
3. Mitigation and remediation regarding any maintenance issues, generally within a budget, with prior or conveyed consent via a Limited Power of Attorney legally agreed to by the property owner.

There are many facets to this public property (estate) management, including managing the accounts and finances of the real estate/residential properties, and participating in or initiating litigation with tenants, contractors and insurance agencies. Litigation is at times considered a separate function, set aside for trained attorneys. Although a person will be responsible for this in his/her job description, there may be an attorney working under a property manager. Special attention is given to landlord/tenant law and most commonly evictions, non-payment, harassment, reduction of pre-arranged services, and public nuisance are legal subjects that gain the most amount of attention from residential property managers. 

1.2     STATEMENT OF RESEARCH PROBLEM

According to Bello (2008), residential property is more than a mere shelter; it includes all facilities within and around it, embracing a bundle of services which entails both product and process. Management of public estate embraces in all ramifications the maintenance and development process, be it economic, social, physical). In fact, management of these properties has been subject of focus by researcher in recent times based on the cumbersome nature of the process. The problem of poor management of public estate is a global phenomenon and the severity of the problem differs from one nation to another and ranges from lacks adequate funding since it is tagged a government property, lack of routine inspection and unskilled management staff due to instability in management from the Government, changes in government, delay in carrying out maintenance work on the estate due to bureaucracy corruption and questionable character of staffs, Strained relationship between public estates residents and the management. e.t.c. However, the researcher seeks to evaluate the effective strategies in management of Talba Housing Estate Mina, Niger state. 

1.3     AIM AND OBJECTIVES

1.3.1    Aim

The aim of the study is to evaluate the effective strategies in management of Talba housing estate Minna, Niger State.

1.3.2     Objectives

To achieve the above aim the following objectives will be pursued;

1. To  examine the problems encountered in management Talba Housing Estate Minna in Niger state;
2. To analyze the prospects of residential properties management,
3. To examine the challenges confronting the effective management of Talba housing estate Minna
4. To identify and examine the effective strategies adopted in the management of Talba housing estate.

1.4     RESEARCH QUESTIONS

The following questions are very pertinent to the achievement of the objectives of  this study.

1. What are the problems encountered in management Talba Housing Estate Minna in Niger state?
2. What are the prospects of residential properties management?
3. What are the challenges confronting the effective management of Talba housing estate Minna?
4. What are the effective strategies adopted in the management of Talba housing estate?

1.5    SCOPE OF THE STUDY

The study addresses the evaluation of effect strategies in management of public estate and it is restricted to Talba housing estate Minna, Niger State. This is because the general management is done by the government’s agents. The project work evaluates the management of public estate in Niger State. 

1.6    SIGNIFICANCE OF THE RESEARCH 

Public Estate requires maintenance in order to enhance their values and life span. After the development of public estate, the problem of management set in with few years of completion, other problems began if adequate and appropriate strategies are not employed. 

This research will enlightens both government and the general public on the need to engage the services of professionals (Estate Surveyors and Valuers) in the management of public estate, so that the aim of developing such Estate will not be defeated.

The outcome of this study will educate the general public on the problems and prospects of managing residential properties in Nigeria emphasizing on its proper management and some other management challenges which will form a guide for estate managers in decision making.

This research will also serve as a resource base to other scholars and researchers interested in carrying out further research in this field subsequently, if applied will go to an extent to provide new explanation to the topic.

1.7    DEFINITION OF TERMS 

MANAGEMENT: Allison (1967) defined management as the selection of goals and the planning, procurement, organization and control of the resources for their achievement.

MAINTENANCE: Lawal M. (2010) defined maintenance as the whole range of operation necessary to preserve a building with its finishes and fittings so that it continues to provide the same facilities and services which it did at its initial stage of development. 

HOUSING: Housing extends beyond the concept of shelter. In the word of Abraham (1980) in his book “Housing in the Modern Market” it is not only shelter but part of the fabric of the neighborhoods life and the whole social milieu. It touches on many facts of industrialization, economic activities and development. 

PUBLIC ESTATE: Are land and building owned and directly managed by public authorities and those rights of control which public authorities exercise over the estate of the private owners. 

ESTATE: Udechukwu (2006) defined estate as “A legal entity denoting the character and quality of right that an individual or individuals possessed on a property. 

HOUSING ESTATE: In the word of Essien G.A (2012) in his Lecture Note “An Approach to Property Development II (Vol. 3)”. “Is an area of land on which many houses are built either by private enterprise or by a public authority”.

DEVELOPMENT: Is the process of generating latent values in land or creating benefits there from by incurring on it costs in the form of labour, capital or management skill (Umeh, 1983).

PUBLIC DEVELOPER: Nathaniel (1979) cited that public developer deal directly  with government involvement in the provision of housing, public properties (Estate) are therefore owned, controlled and managed by Federal, State, Local Government and other public bodies which are set up and functioned under state and their aims is usually based on political, social and economic ground. 

OBSOLESCENCE: Obsolescence is refers to as the wear and tear of the fabric of a building. It is a loss in the usefulness of a building and is a deficiency in design layout and equipment (Lawal M. 2010). 

SLUM: Adetoro S.A and Mbazor D.N (2007) defined it as “An area of advanced blight condition usually requiring cleaning or re-building as the most effective corrective action. It can also be said to be a poor dirty crowded area in an urban area. 

BLIGHT: Babatunde J. (1996) described blight as “Premature obsolescence and physical deterioration or other factors that has become undesirable for or impossible for normal development. Blight ranged from simple to complex.

AN EVALUATION OF THE STRATEGIES OF MANAGING PUBLIC RESIDENTIAL ESTATE IN NIGER STATE

AN EVALUATION OF THE STRATEGIES OF MANAGING PUBLIC RESIDENTIAL ESTATE IN NIGER STATE

ABSTRACT

This project work focuses on the evaluation of the strategies and problems of managing public residential estate in Niger state with Zuma Housing Estate as a case study. The objective of the study is to evaluate the strategies adopted in the management of public residential estate and the problems militating against its proper management. Relevant literatures were also reviewed to aid the study ranging from the concept of management to its functions. The researcher adopts the use of questionnaires and field survey in gathering relevant data required for the study. Data were also analyzed in tables using percentages. The findings of this project work revealed that, the profound and exacerbating managerial challenges in the estate is not just insufficient fund and changes of management but that of bureaucracy and  to top it all, policy and governmental changes as the major challenges that enfeeble the management of public Housing Estate. The strengthening of managerial capacity, provision of adequate fund to carryout regular maintenance without delay and redressing of political practices that undermine efficient management will go a long way in proffering solution to the above identified challenges. 

CHAPTER ONE

1.0     INTRODUCTION 

1.1    BACKGROUND OF THE STUDY

Public estate management is emerging as a managerial science today (Kyle and Baird, 1995). It transcends beyond the role of rent collector (Li, 1997). Managing a residential property involves establishing goals, objectives and policies and implementation of strategies to achieve those goals and objectives. 

Singh (1994, 1996) posited that residential property management is an activity that seeks to control interests in property owner and particular purpose for which the property is held. Wong (1999) considers residential property management as the work carried out to manage and maintain the development including its facilities at the level that will retain or enhance the value of the residential property, create a safe, functional and conducive living environment for occupants, keep or restore every facility in efficient working order and in good state of repair, and project a good appearance or image for the development. Ismail (1996) regards residential property management responsibility as including all the necessary making to ensure the economic and physical vitality of residential property assets. 

The management of public estate assets particularly poses unique form of problems ranging from over inflation of invoices, corruption, nepotism, and awarding of contract works to contractors not knowledgeable about the jobs to be carried out. This array of issues and others, calls for monetization policy of the Federal Government, where all government properties are transferred to the private entities few years ago. 

Many public estate developments and their post-construction management are undertaken with the intent of accomplishing immediate social, economic, financial and aesthetic benefits or returns, but they are executed with minimal concern for sustaining these benefits thereafter (Ihuah and Fortune, 2013; Ihuah and Eaton, 2013). The sustainability of public estate projects after completion is a concern that should not be overlooked in the built environment since housing estates provide shelter to human beings. It is also one amongst the four basic human needs that harmonize the other basic needs through the opportunity of providing comfort, security and safety to people. 

The public housing estates prominence is sustained with appropriate post-construction management and other beneficial sustainability issues are tackled with respect to the built environment, economic growth and enhanced development in a country (Ihuah and Eaton, 2013). Therefore, the imperative to ensure that public estates returns are continually accomplished and enjoyed by all stakeholders should be the objective for any development organisation to achieve. 

The challenges be devilling management of public estates vary with different context and analytical perceptions. The problems of chronic financial crisis, poor maintenance, lack of manpower and strained relationship between public estates residents and the management has been mentioned by (Davidson 1999) as recurring themes of public estate management issues, while Okpala (1977), identified bureaucracy corruption.

This implies that, there is need to look at the management of existing Public Housing Estates in order to restore them back to habitable condition through regular management and maintenance so that the intensity building management becomes higher with its age especially in the face of climatic change and its negative and adverse effects on the building itself, the facilities and the physical environment for sustainable development.

This project work therefore, examines the management of public estate in Niger State with a particular interest in Zuma Housing Estate Suleja with a view to identify the challenges confronting the effective management practice suitable for the Estate and other public Estate in Nigeria.

Public estate management is also the management of government property, equipment, tooling and physical capital assets that are acquired and used to build, repair and maintain the public estate. Property management involves the processes, systems and manpower required to manage the life cycle of all public residential property as defined above including acquisition, control, accountability, responsibility, maintenance, utilization and disposition (Njoku, 2006). 

According to Ebie (2012), duties involved in public property management generally will include a minimum of these basic primary tasks

1. The full and proper screening or testing of an tenants/applicant’s credit, criminal history, rental history and ability to pay.
2. Lease contracting or accepting rent using legal documents approved for the area in which the property is located.
3. Mitigation and remediation regarding any maintenance issues, generally within a budget, with prior or conveyed consent via a Limited Power of Attorney legally agreed to by the property owner.

There are many facets to this public property (estate) management, including managing the accounts and finances of the real estate/residential properties, and participating in or initiating litigation with tenants, contractors and insurance agencies. Litigation is at times considered a separate function, set aside for trained attorneys. Although a person will be responsible for this in his/her job description, there may be an attorney working under a property manager. Special attention is given to landlord/tenant law and most commonly evictions, non-payment, harassment, reduction of pre-arranged services, and public nuisance are legal subjects that gain the most amount of attention from residential property managers. 

1.2     STATEMENT OF RESEARCH PROBLEM

According to Bello (2008), residential property is more than a mere shelter; it includes all facilities within and around it, embracing a bundle of services which entails both product and process. Management of public estate embraces in all ramifications the maintenance and development process, be it economic, social, physical). In fact, management of these properties has been subject of focus by researcher in recent times based on the cumbersome nature of the process. The problem of poor management of public estate is a global phenomenon and the severity of the problem differs from one nation to another and ranges from lacks adequate funding since it is tagged a government property, lack of routine inspection and unskilled management staff due to instability in management from the Government, changes in government, delay in carrying out maintenance work on the estate due to bureaucracy corruption and questionable character of staffs, Strained relationship between public estates residents and the management. e.t.c. However, the researcher seeks to evaluate the management of public estate in Niger state. 

1.3     AIM AND OBJECTIVES

1.3.1    Aim

The aim of the study is to evaluate the management of public estate in Niger State with Zuma Housing Estate Suleja as the case study. 

1.3.2     Objectives

To achieve the above aim the following objectives will be pursued;

1. To examine the problems of public estate management in Niger state.
2. To analyze the prospects of residential properties management in Niger state.
3. To examine the challenges confronting the effective management of public estate.
4. To identify and examine the strategies adopted in the management of public estate.

1.4     RESEARCH QUESTIONS

The following questions are very pertinent to the achievement of the objectives of  this study.

1. What are the strategies adopted by the Authority concerned for the management of the public estate in the past?
2. How effective are these strategies?
3. What has been the level of maintenance in the Estate? 
4. What are the problems of public estate management in Niger state? 

1.5    SCOPE OF THE STUDY

The study addresses evaluate the management of public estate and it is restricted to Zuma housing estate in Suleja. This is because the general management is done by the government’s agents. The project work evaluates the management of public estate in Niger State. 

1.6    SIGNIFICANCE OF THE RESEARCH 

Public Estate requires maintenance in order to enhance their values and life span. After the development of public estate, the problem of management set in with few years of completion, other problems began if adequate and appropriate strategies are not employed. 

This research will enlightens both government and the general public on the need to engage the services of professionals (Estate Surveyors and Valuers) in the management of public estate, so that the aim of developing such Estate will not be defeated.

The outcome of this study will educate the general public on the problems and prospects of managing residential properties in Nigeria emphasizing on its proper management and some other management challenges which will form a guide for estate managers in decision making.

This research will also serve as a resource base to other scholars and researchers interested in carrying out further research in this field subsequently, if applied will go to an extent to provide new explanation to the topic.

1.7    DEFINITION OF TERMS 

MANAGEMENT: Allison (1967) defined management as the selection of goals and the planning, procurement, organization and control of the resources for their achievement.

MAINTENANCE: Lawal M. (2010) defined maintenance as the whole range of operation necessary to preserve a building with its finishes and fittings so that it continues to provide the same facilities and services which it did at its initial stage of development. 

HOUSING: Housing extends beyond the concept of shelter. In the word of Abraham (1980) in his book “Housing in the Modern Market” it is not only shelter but part of the fabric of the neighborhoods life and the whole social milieu. It touches on many facts of industrialization, economic activities and development. 

PUBLIC ESTATE: Are land and building owned and directly managed by public authorities and those rights of control which public authorities exercise over the estate of the private owners. 

ESTATE: Udechukwu (2006) defined estate as “A legal entity denoting the character and quality of right that an individual or individuals possessed on a property. 

HOUSING ESTATE: In the word of Essien G.A (2012) in his Lecture Note “An Approach to Property Development II (Vol. 3)”. “Is an area of land on which many houses are built either by private enterprise or by a public authority”.

DEVELOPMENT: Is the process of generating latent values in land or creating benefits there from by incurring on it costs in the form of labour, capital or management skill (Umeh, 1983).

PUBLIC DEVELOPER: Nathaniel (1979) cited that public developer deal directly  with government involvement in the provision of housing, public properties (Estate) are therefore owned, controlled and managed by Federal, State, Local Government and other public bodies which are set up and functioned under state and their aims is usually based on political, social and economic ground. 

OBSOLESCENCE: Obsolescence is refers to as the wear and tear of the fabric of a building. It is a loss in the usefulness of a building and is a deficiency in design layout and equipment (Lawal M. 2010). 

SLUM: Adetoro S.A and Mbazor D.N (2007) defined it as “An area of advanced blight condition usually requiring cleaning or re-building as the most effective corrective action. It can also be said to be a poor dirty crowded area in an urban area. 

BLIGHT: Babatunde J. (1996) described blight as “Premature obsolescence and physical deterioration or other factors that has become undesirable for or impossible for normal development. Blight ranged from simple to complex.

1.7     STUDY AREA

Suleja is a city in Niger State of Nigeria it was established in the early 19th country by Mohammed Makau, the last Hausa Emir of Zaria and his followers who were fleeing the Fulani Jihadists engage in the conquest of the northern Nigeria Zaria or Zauzau, was one of the Hausa city/state of Northern Nigeria which were being conquered by the Fulani Jihadists under their charismatic leader Usman Bin Fodio.

LOCATION

Apart from it closeness to the Nigerian Federal Capital, it is also recognize as a centre of excellence for the traditional west African pottery namely the work famous Ladi Kwali pottery centre, established by Muheal Cartew in 1950. The leading exponent of this school of pottery was Dr. Ladikwali, who received world wide acclaim fro her work the original of which are display worldwide.

The name wooded savanna area of about 1,150 square miles (2980 square km) originally included form small koro chiefdoms that paid tribute to the house kingdom of Zazzau after warriors of the Fulani Jihadists (holy war) captured Zaira (Zazzaus capital, 137 miles [220km] north-northeast) about 1804, Mohammed Makau, Sarkin (“king of’) zazzau, led many of the Hausa nobility to the koro town of zuba (6 miles (10km) south). Abuja (Jatau), his brother and successor as Sarkin Zazzau, founded Abuja town in 1828, began construction of its wall a year after and proclaimed himself the first Emir of Abuja.

POPULATION

Suleja is a city in Niger state of Nigeria, with the 2006 census, the local government area has a population of 216,578 dust north of Abuja is capital of Suleja Emirates. It is sometimes confuse with the nearly city of Abuja, due to its proximity and the fact that it was originally, called Abuja before the Nigeria government adopted the name from then his Royal Highness Suleiman Barau for it new Federal Capital 1976.

INFRASTRUCTURAL BASE

Infrastructures are crucial to success on any locality infrastructural development/provision is an impetus to read estate development Nubi (2001). It is the necessary engine needed fro the effective operation of an area.

In Sulej a, infrastructure includes, transportation infrastructure like roads, Trunk A, B and C road, communication infrastructure, like telephone mast, etc electricity, water supply, savage, schools, hospitals, financial institution e.t.c.

ECONOMIC ACTIVITIES Discovery of agent sculptures of are NOK culture, both at Suleja town in the Makobolo river bed, have helped prove the influence of NOK on the Yoruba art of Ife. Today Suleja is well known as an export of Gbari pottery, cotton weaving, with local grown indigo and mart making are traditional activities but farming remain the chief occupation. Local reduces primarily in agricultural products in addition to pottery, a government secondary school and hospital are located in the town. The Dorben Polytechnic has a compus in Suleja.