THE EFECT OF INFORMATION COMMUNICATION TECHNOLOGY (ICT) ON DEPOSIT MOBILIZATION ANDPROFITABILITY    -

This research work focuses on the Effect ofInformation Communication Technology (ICT) on deposit mobilization andprofitability of banks in Nigeria. It also revealed how computer technology is being used in taking strategic decisions in an organization, with the usage of computer technology. It helps to discover how efficiently and effectively the bank(s) are performing as regards deposit mobilization and trend(s) in profitability. Some research instrument(s) were used in this continuous writing were: Interview, Questionnaire and Observations which were illustrated with charts and (Chi-square). It starts with background of the study up to final recommendation to the higher

THE ROLE OF ACCOUNTANT IN A CORPORATE FINANCIAL ORGANISATION

1.1.          BACKGROUND TO THE STUDY

Corporate Financial organizations are setup with the principal objective of creating wealth for their shareholders. Corporate Financial organizations are increasingly becoming more complex (and in many cases global) thereby engendering the need for complete, transparent, reliable and accurate information that can be accessed quickly. This is particularly germane as the gulf between ownership and management has grown wider in line with global best practices and most large business organizations are owned by a broad and disparate set of shareholders.

Businesses in much of the 18th and 19th centuries according for Fowokan (1997) were small, with restricted owner-manager teams as capital was produced by a tightly-knit family of investors, and management was carried out solely by owners. In such a setting, there was no external pressure to increase the quantity and quality of corporate reports.

However, as businesses grew, widely dispersed number of small time owners pooled resources for investment, and delegated management to a professional crop of experts. The need to report to the owners became a necessity and an indispensable requirement for remaining in business. Such reports are usually rendered by book-keepers. However at the onset of the 20th century’, according to Onukagha (1993) a number of interrelated factors sped forth rapid development in corporate reporting, as a result of which the business community accepted, the need for some basic and common accounting and reporting standards. Hence, the emergence of Accountant.

Accountant occupies a very unique position in any Corporate Financial organization as, he is always referred to as thelife-wire of his establishment. Accounting as a profession has come of age and currentdevelopments demand of Accountant to go an extra mile before he could be adjudged as an achiever. However, since the Accountant does not operate in a vacuum, he has several forces to contend with if only he is to succeed in this environment that is saddled with political and economic manipulations, moreso, several developments within the profession coupled with the ever- changing environment in which the Accountant operates has brought to light that, there is more to it than that. This is because there are lots of refinements and sophistication which the Accountant has to contend with in the  daily performance of his duties.

According to Susan Davis (2015), an accountant is a person who performs financial functions related to the collection, accuracy, recording, analysis and presentation of a business, organization or company's financial operations. The accountant usually has a variety of administrative roles within a company's operations. In a smaller business, an accountant's role may consist of primarily financial data collection, entry and report generation. Middle to larger sized companies may utilize an accountant as an adviser and financial interpreter, who may present the company's financial data to people within and outside of the business. Generally, the accountant can also deal with third parties, such as vendors, customers and financial institutions.

Out of all the known professionals, the Accountant seems the most mobile as he is unavoidable in almost all the facets of human endeavours. While most of the other professionals are restricted to their areas of operations such that, the Medical Doctor is found in the hospital, the Lawyer in the Chamber or Court, and the Engineer in the factory or workshop. In the case of the Accountant, he is everywhere and hence we have, hospital Accountant, factory/workshop Accountant, Accountant in government service, industry, academia and of course consultancy and professional services. It is no gainsaying that, what blood is to the body is what money is to business and by inference what the Accountant (the custodian of money) is to his organisation and indeed, the Nation.

While it is widely believed that the accountant in any corporate financial institution can serve many roles, from overseeing the preparation of all financial documents related to the company to implementing financial strategies created by management or making investment decisions for the organisation. As a chief accountant in the accounting department, you may sit on the upper management team to play an integral part in developing long-term goals. In a larger business, you might also supervise a team of financial professionals.

Indeed, the modern business environment has changed drastically in a short time. Business technology has advanced business functions and operations to levels not previously believed possible. The role of accounting and business is perhaps one of the most reliable functions in any business organisations.

While a few basic procedures or methods have changed, the purpose of accounting remains the same. Business owners often use accounting to measure the financial performance of their companies and make business decisions. (Vitez2015).

For the enhancement of the performance of his duties according to Edet (2001), Accountant has to undertake the followings: record keeping (book keeping); cost accumulation for decision making (performance evaluation, control, predictions and crises management); auditing and investigation: tax management and other management advisory services such as: liquidation, acquisition and mergers, privatization and commercialization. In conducting or performing those duties, the profession is governed by rules of conduct which include: independence; prudence; consistency and objectivity.

As a result of this, this study intends to explore more on the artificial and natural roles of Accountant in a corporate financial organisation.

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THE ROLE OF THE FAMILY IN PREVENTION OF HIV-AIDS AMONG YOUTHS IN THE SOCIETY

THE ROLE OF THE FAMILY IN PREVENTION OF HIV-AIDS AMONG YOUTHS IN THE SOCIETY

CHAPTER ONE

INTRODUCTION

The family is the oldest institution on earth, and plays a vital role in human society. Throughout history, the family institution has always exited.

According to the international Encyclopedia of the social sciences, of all the agent of socialization, the family has been described the most immediate and most important. It is recognized that most of the world’s societies are characterized by one or two types of the family organization both of which revolve around a relatively permanent mother and Father relationship.

In the nuclear family characteristic of the most Western societies, the family unit is made up of mother, father and immediate children. Extended family which account for a greater proportion of the world’s population are composed of parents, immediate children, grandparents and on occasion other relatives. In the arrangement, grandparents are looked after by their children. The secret of family happiness (1996).

A number of important social changes have taken place in the family unit in recent decades. Many of them linked with wider implications for the understanding of the contemporary Nigeria family and its role in child rearing.

“in oriental societies, strong extended family ties were traditional. However, under the influence of western style individualism and the stress of economic problems, the traditional extended family is weakening. Many in Germany seem to be abandoning the traditional family altogether. The 1990’s saw 35% of all Germany household made up of two individuals. The French too are marrying less often and those who do marry, divorce more often earlier than those used to be the case. Growing number prefer to live together without the responsibilities of marriages. No doubt, divorce is becoming increasingly common.    There has been a surge in the number of single parent families, the secret of family happiness (1996).

With increasing urbanization, the formerly cohesive community group of which the family was as intrinsic part is largely disappearing. Nuclear families typically live in large proportion and transient suburban communities or in equally characterized by a high degree of isolation one form another.

Ebingha (2003) explained that during the pre-colonial era. The traditional Nigeria family was made up of some rather independent or village-like units. With the coming of colonization and rapid urbanization, most traditional compound dwellers were replaced by small houses designed for a nuclear family.   One of the results of the increased mobility of family unit is a significant reduction in security both for parents and for children. Parents alone must face child rearing problem. Unlike the close unit communities, contemporary urban and suburban ghetto habours a wide range of values and lifestyles, these providing either few adult models for the developing child a providing a contradictory assortment of models.

Despite these changes in the family institution, the Family is still central to the lives of children. At an early age, they find themselves completely dependent on the family. The family provides the growing child with feelings of security, belongingness, satisfaction of emotional needs, provision of physical and material needs and promoting psychological growth. The family is also the major transmitter of cultural information in the early years, a role that is later partly taken over by schools and peer groups.

The work presents the role of family in the prevention of HIV/AIDs amongst youths in the Nigeria society using Oshilimi South Local Government Area as a case study.

1.1 STATEMENT OF THE PROBLEM

HIV/AIDs is a universal problem in February 2002, they were about 40 million HIV infected persons worldwide. Most of these cases of HIV/AIDs have been reported in sub-Saharan Africa about 6 million people get infected every year, Nwachukwu (2002).

Research shows that infected people come from all socio-economic class, all races and all faiths. The main mode of transmission is through sexual intercourse. Other means such as transfusion of contaminated blood, sharing of unsterilized sharp objects and mother to child transmission are also responsible for the spread of the disease.

The problem of HIV/AIDs and the resultant consequences are enormous and the family which is the first of socialization of the individual has a lot of role to play in curbing the spread of the disease.

1.2 OBJECTIVE OF THE STUDY

The broad objective of the study is to access the influence of the socio-economic background of the family (parents especially) on prevention of HIV/AIDs amongst youths.

The specific objectives are:

1. To determine if the educational status of parents has a correlation with the practice of behavior that could lead to HIV/AIDs amongst the youth (their children).
2. To determine if the economic status of parents has an influence on behavior of youths, that could lead to HIV/AIDs.
3. To determine the influence of communication between parents and children and how this helps to reduce behaviors that could lead to HIV/AIDs. 

1.3 RESEARCH HYPOTHESIS

1. The higher the educational level of parents, the lower the rate of behavior that could lead to the spread of HIV/AIDs amongst the youths, and the lower the educational level of parents, the more youths will engage in behaviours that promote the spread of HIV/AIDs.
2. The higher the economic status of parents the lower the rate of behaviours promoting the spread of HIV/AIDs amongst youths and the lower of economic status of parents the higher the engaging of behavior that promote HIV/AIDs.
3. The smaller the communication gap between parents and children, the less risky behavior engaged in by the youth and the wider the communication gap between  parents and children the higher the tendency to engage in behaviours that promote the spread of HIV/AIDs.

1.4 SIGNIFICANCE OF THE STUDY

The study derives its relevance from the fact that when completed It will increase the knowledge and understanding of the influence of the family in preventing HIV/AIDs amongst youths in Oshimili South Local Government and in Nigeria at large.

Findings could also enable the relevant authorities to act appropriately in enlightening the public on the important role of the family in curbing the spread of HIV/AIDs menace.

1.5 DEFINITION OF TERMS

• HIV: Human Immune Deficiency virus
• AIDs: acquired Immune deficiency syndrome
• Youth: a young person above childhood and early adulthood (between 15 and 26 years, for the purpose of this study).
• Risky behavior: Those acts that are engaged in by individuals that could encourage the contacting and spread of HIV/AIDs – acts such as unprotected sex, sharing of sharp objects, transfusion of unscreened blood etc.
• Communication: Free interaction between parents and children (on sex and sex related issues).

THE ROLE OF THE FAMILY IN PREVENTION OF HIV-AIDS AMONG YOUTHS IN THE SOCIETY – COMPLETE RESEARCH