Conceptual Framework

Conceptual Framework Conceptual framework is dealt with in this post. In line with theoretical foundation and previous research related to this study, a conceptual framework that describes the relationship between environmental accounting and sustainability development in Nigeria. The independent variable (predictor variable) used are oil spillage cost, oil drilling waste disposal cost and degradation as dimensions while the dependent variable (criterion variable) used are human development index and human poverty index as measures. ohimaiconsulting Figure 1:1 Conceptual framework of environmental accounting and sustainability development in Nigeria Sources: (List all your source.) Note Indicators Some school will require you list out the indicators as a bullet under the dimensions of independent variables and measure of dependent variables. Ensure all the indicators are discussed in chapter two (i.e. literature review). One essence of indicator is that it will increase the literature of your work. It will also make it easier for someone to see at glance the direction of your work. Source of Reference The essence of the source of reference is because someone may have use one of the dimensions of independent variable and measures of dependent variable before now. So, you have to reference those author accordingly. Operational Framework ohimaiconsulting The model in Figure 2:1 above, showed the relationship between environmental accounting and sustainability development in Nigeria. Environmental accounting is the predictor variable with the following dimensions oil spillage cost, oil drilling waste disposal cost and degradation, while sustainability development in Nigeria is the criterion variable with a measure as human development index and human poverty index, whereas the moderating variable is firm size. The directions of the arrows...

Top Alternative Dispute Resolution (ADR) in Nigeria.

Alternative Dispute Resolution (ADR) is being practised in Nigeria at the institutional and individual level with and without the involvement of the court system.  The list of institutions that practised ADR in Nigeria, namely, The Chambers of Commerce, private enterprises, industry groups etc. In the case of individuals are judges, specially trained practitioners (i.e. arbitrators, mediators, accountants), elders, traditional rulers, chiefs, religious leaders.  The practitioners involved in ADR is industry-specific that have technical expertise in specific areas like environmental disputes, labour disputes, family law, etc. The current Nigerian laws have sufficient provisions that have addressed ADR methods in resolving disputes. These provisions of the laws are discussed below. (1) The 1999 Constitution The Constitution is the supreme law of the land that endorses arbitration. Section 19(d) of the Constitution states that part of Nigeria’s foreign policy objective is respect for international law and treaty obligations. Nigeria also seeks for settlement of international disputes by negotiation, mediation, conciliation, arbitration and adjudication. (2) Arbitration Laws Nigeria, like other progressive countries, has subscribed to many international ADR Laws and Rules. The United Nations Commission on International Trade Law (UNCTRAL Model Law of 1985) and UNCITRAL Arbitration Rules domesticated in Nigeria under the Arbitration and Conciliation Act (ACA). (3) Other Federal Acts Nigerian body of laws is replete with several statutes that provide for arbitration or other ADR mechanisms. A fewer list is mentioned below of the law and the applicable sections:  Sections 11 and 30 (4) of the Matrimonial Causes Act (Cap. M7 LFN 2004). This section talks about reconciliation between the husband and wife or parties. As they can get the...
Top 55 Balance Sheet Keywords

Top 55 Balance Sheet Keywords

Top 55 balance sheet keywords are available below 1. Account Receivables 2. Account Payables 3. Accrual 4. Asset 5. Accumulated Depreciation 6. Bank Account 7. Bank Overdraft 8. Bill Payable 9. Cash and Cash Equivalents  10. Computer Software 11. Copyrights  12. Current Asset 13. Current Liabilities(within 1year)  14. Current tax payable( Unpaid Tax) 15. Customer Lists. 16. Deferred tax  17. Development Cost 18. Dividend payable(Unpaid Dividend) 19. Equity 20. Furniture and Fixtures 21. Goodwill  22. Intangibles Noncurrent Asset  23. Inventories  24. Investments in Associates  25. Investments in Equity Instruments  26. Land and building 27. Liabilities  28. Long-term Asset. 29. Long-term Borrowings  30. Long-term Provisions  31. Mortgage Payable  32. Motion Picture Firm  33. Net Assets  34. Net Worth 35. Non-Controlling Interest  36. Non-current Liabilities (over one year)  37. Non-current Asset 38. Notes Payable  39. Other Components Equity  40. Other Current Assets  41. Other Intangible Asset            42. Patents 43. Prepaid 44. Property, Plant and Equipment 45. Retained Earnings  46. Salary Payable 47. Share Capital  48. Share part of Long Term Borrowings  49. Short Term Borrowings (Short-term debt) 50. Short term provisions  51. Tangible Non-current Asset  52. Trade Mark 53. Total Assets  54. Total current liabilities 55. Total Non-current liabilities     Top 55 balance sheet keywords listed above is for our...

Top 35 source documents in accounting

Top 35 source documents? Top 35 Source documents: these are the first source of information from which the accounting books are prepared. A source document is the document in which data for a transaction is collected. This is the supporting document that is used when recording journal entries for transactions. It is a document that serves as the proof or source of the transaction.   Examples of Top 35 source documents are mentioned below: Purchased order: purchase orders are sent by the buyer to the vendor first, and they outline exactly what the order should contain and when it should arrive.Sales Invoice: this is made for account receivables. When an item is sold the seller will issue a document providing all the details of the sale.Purchase Invoice: this is made for account payables. What the seller enters as sales invoice, the buyer will enter it into their system as a purchase invoice.Debit note: this is evidence of reduce in purchases. In customer books, debit note reduces how much they owe to the seller. This support purchases return journalCredit note: this is evidence of reduce in sales. In supplier’s books, credit note reduces the amount owed by the customer. This support sales return journalCheque: A check (cheque) is a special bank note that represents the cash that is being paid by the customer.Revenue receipt: this is used to record the receipt of cash. A receipt is proof that the payment has been made, which is a good idea when paying cash.Cash register receipts: this is a business paper that lists the money coming in from customers.Bank advice: They are debit or credit bank advice. Bank credit advice is bank documents informing the business...
The Benefits of ICAN Certificate

The Benefits of ICAN Certificate

Sample ICAN Certificate The benefits of ICAN certificate to all area of our lives are enormous. ICAN, whose membership comprises of accountants, auditors, and accounting technicians, was established in 1965 by Act of Parliament No. 15 of 1st September 1965 (the ICAN Act) (icanig.org). Since then, it has improved the lives of its members and the nation in general. Being a member of ICAN make you become a professional in accountancy. Opportunities will be available to you when you become a full member of ICAN. A lot of information will be available to you to create wealth.  In the public sector, apart from increase morale and a sense of achievement, we look at two things that are the benefits of ICAN certificate. If you gain employment with an ICAN certificate or you have the certificate when already in the employment cadre of the Federal Government of Nigeria. Entry-level with ICAN certificate  This means the moment you are qualified as a chartered accountant before gaining employment in the public sector, you have a chance to start in Grade Level 10.  ICAN members with certificate will still be considered for employment in the public sector in line with the provision of the existing scheme of service even without them having a first degree. It is only ICAN and other related qualifications prescribed in the scheme of service considered for civil service appointment without a first degree.  The entry point for every ICAN member is GL 10. Advancement of ICAN qualified members  Advancement means moving an officer up from one rank to a higher one within his class or cadre. It is not the...
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