This project work is carried out in attempt to complete the National Diploma programme requirement. The case study being the Nigeria Breweries Plc, Ibadan, Oyo State. The project aimed at seeing the supervisor of labour crisis in an organization, however the project patterned in this five (5) first chapters dealt with study; the statement of the problems, objective of the study, furthermore, the historical background of the case study which will be looked at till date.   

           The organization section chart of breweries plc will also examine.       Chapter two dealt with literature review of the company and meaning o0f publicity and explanation chapter three dealt with research and meaning of research methodology, thereafter the method of collection data and preparation of research instruments administration of the research which would involve the population size, sample size and statistical tools. Chapter dealt with the presentation of analysis of data collection in which their would be report of study on testing of hypothesis that would being question form. The study would contain the observation of data collection which includes the behavior of the staff of breweries Plc. Conclusively and limitation of the study.


Title page                                                                     i

Certification                                                                 ii

Dedication                                                                   iii

Acknowledgement                                                      iv

Abstract                                                                       v

Table of contents                                                         vi                                        


Chapter One


1.1 background of the study

1.2 statement of the study

1.3 research question

1.4 objective of the study

1.5 statement of hypothesis

1.6 significance of the study

1.7 scope of the study

1.8 limitation of the study

1.9 Historical background of the case study

1.10 Definition of the terms


Chapter two

Literature review

  • introduction

2.1 theoretical literature reviews

2.2 Conclusion


Chapter three

Research methodology

3.1 introductions

3.2 Research design

3.3 The study population

3.4 Sampling method and sample size

3.5 Source of data

3.6 Data collection instrument

3.7 Method of data analysis


Chapter four

  • introduction

4.1 data presentation

4.2 data analysis

4.3 test of hypothesis


Chapter five

5.1 summary of the study

5.2 conclusions

5.3 recommendations

Appendix 1








With dynamic change in Nigeria economy especially in government postnatal and some reputable organization that operate in accordance with company and allied matter decree (CAMP) the inflationary tend in the country had called for variation in demand. The, change enables employee in decrease their demand from their respective employer, it keep the working condition of employee under a constrains review so as to enable them cope in the environment this has forced employee in an organization with a particular reference to improve standard of living and meet other necessary need to make the environment more heritable to them on this case study (N.B.plc).



      The employer and employees have their objective to be profit  maximization and improve in working condition respectively, the two parties involved, it very difficult to reach equilibrium on which objective should be ignored and which one that require immediate attention this inability of either of the party to agree at the junction result into industrial crisis. The researcher and various industrial relation official started and came out with only widely accepted machinery called “collective bargaining” according to yusuf M. he define collective bargaining as a machinery for discussion and negotiation whether formal or informal between employers and employees representation aimed at reaching mutual agreement or understanding on general employment relation between the employers and employees. The output of collective bargaining is called “collective agreement”,

Crisis of management if carefully handled in an organization (Nigeria breweries plc) may lead to better performance promote employer  and employee relationship and the company at large to achieve the primary objective in contact of employment.

In year 1992 the employees of Nigeria breweries plc embark in industrial crisis which resulted from no payment of salary to workers this action remove some top management staff from their office another crisis occurred when worker down to simply because of inability of workers to meet academic equipment that was formulated by the top management executive workers viewed this as a retrenchment strategy of the labour force.




This research project title: The Impact of Effective Communication on Organizational Productivity entails some vital elements which are instrumental to the effectiveness of business organization. This impact involves how communication can be put in place to achieve the stated objectives. It should be stated that this project is designed in such a way that it is sufficiently comprehensive to accommodate the interest examine other areas such as the bio – data of the workers the types of communication the role of communication the problems and solution encountered to mention but a few. Furthermore, this project is designed to reduce the bottle neck in communication impact through the suggestion and recommendation made by the researchers, every business organization will find this project useful in their daily activities.



Title                                                                                                                             i

Certification                                                                                                                ii

Dedication                                                                                                                  iii

Acknowledgement                                                                                                      iv

Abstract                                                                                                                      v

Table of contents                                                                                                        vi – vii



1.0       Introduction                                                                                                    1

1.1       Background of the study                                                                                1

1.2       Objective of the study                                                                                    1

1.3       Scope and limitation of the study                                                                   2

1.4       Significance of the study                                                                                2

1.5       Research question                                                                                           2

1.6       Research hypothesis                                                                                        3

1.7       Historical background of the case study                                                        3 – 4

1.8       Organizational chart                                                                                        5

1.9       Definition of terms                                                                                         6



2.0       Review of relevant literature                                                                          7 – 13



3.0       Research methodology                                                                                   14

3.1       Area of study                                                                                                  14

3.2       Research Design                                                                                             14

3.3       Sources of data                                                                                               14

3.4       Population size                                                                                                14

3.5       Sample size                                                                                                     15

3.6       Statistical tool used                                                                                         15


4.0       Data Analysis  and Interpretation                                                                   16

4.1       Presentation of Data                                                                                       16

4.2       Testing of Hypothesis                                                                                     19 – 21



5.0       Summary of finding, conclusion and recommendation                                  22

5.1       Summary of findings                                                                                                  22

5.2       Recommendations                                                                                          22

5.3       Conclusion                                                                                                      23

References                                                                                                      24

Appendix I & II                                                                                              25 – 27




  • Introduction

A manager can good decision, sound plans and establish an effective organizational structure if the employees work hard and are being motivated. Communication occurs when a person transmits meaning, understanding message to another person or group.

Having known this, it is of require good communication since it is regarded as the foundation upon which an organization system must be developed and maintained to get an idea passed across to other in order to bring intended performance.

Furthermore, without the process of communication the various part of organization would not be bound together and the organization would not exist.

In order to successful, the organization needs people who can communicate efficiently and efficiency.


By and large, communication (from Latin commūnicāre, meaning “to share”) is a purposeful activity of exchanging information and meaning across space and time using various technical or natural means, whichever is available or preferred.

Communication requires a sender, a message, a medium and a recipient, although the receiver does not have to be present or aware of the sender’s intent to communicate at the time of communication; thus communication can occur across vast distances in time and space. Communication requires that the communicating parties share an area of communicative commonality. The communication process is complete once the receiver understands the sender’s message.

Discursive communication three primary steps:

  • Thought: First, information exists in the mind of the sender. This can be a concept, idea, information, or feeling.
  • Encoding: Next, a message is sent to a receiver in words or other symbols.
  • Decoding: Finally, the receiver translates the words or symbols into a concept or information that a person can understand.

There are a range of verbal and non-verbal forms of communication. These include body language, eye contact, sign language, haptic communication, and chronemics. Other examples are media content such as pictures, graphics, sound, and writing. The Convention on the Rights of Persons with Disabilities also defines the communication to include the display of text, Braille, tactile communication, large print, accessible multimedia, as well as written and plain language, human-reader, augmentative and alternative modes, means and formats of communication, including accessible information and communication technology. Feedback is a critical component of effective communication (Wikipedia, the free encyclopedia.htm).



1.0                                              INTRODUCTION

1.1       Background of  the  Study

Human resources management is concerned with managing people at work and its objective is to assist organization in the recruitment which is suitable for labour force and create a condition which will make the workers positive in the performance of their work. It has become obvious that if all economic resources are efficiently used it will improve the economic performance. Therefore human resources management can be defined as the effectiveness of the management of human resource; this means that managing people is an essential activity and it is a basic management responsibility in every organization, it involves planning, directing and controlling, the human beings it employed. It must be noted however that none of the above mentioned human resources management function exist in isolation.

They are inter related and inter dependent. They interplay not only to ensure continuity of the organization but also to contribute today that men not money control the destiny of business.

The process of creating a large pool of applicants who are willing and able to work for the organization, through screening of these applicants with a view to identify and choose those considered the best that should have greater chance of successful job performances as well as further enhance their productivity by organizing a process of learning and acquiring special skills or knowledge for a defined purpose is of paramount importance to the organizations performance.

1.2       Statement of the problem

Accompanying the transition in manpower and development programme there has been in increase in the cost of manpower comprising all charges incurred from the time the staffs are employed. To be analyzed is how manpower training goals are achieved and measured.


1.3       Objective of the Study

  1. To examine the role of human resources management in promoting credibility in the banking industry, in Nigeria as well as to examine the profitability of the banking industry in. relation to human resources management.
  2. The study will specially identify the ways in which human resources can be effectively managed in the organization with particular reference to the case study.

iii.          The study will also analyze the relationship between the quantity and quality of human resources in determining the overall performance of a firm.

1.4    Significance of the study

This study is an attempt to find solution to the problem of inefficiency confronting Stanbic IBTC Bank PLC, in particular and business organization in general. The result obtained from this study will be used by the management in solving the problem of inefficiency among their workers. Furthermore, it will also be of general help to administrator’s manager and supervisor how best to motivate and compensate their employees toward high level performance, which will undoubtedly lead to increasing productivity.



Several years of military misrule and mismanagement had weakened the economic management processes and institutions in Nigeria. There was no transparency and accountability in government (Public Sector) and private sectors and Nigeria became notorious for endemic corruption. The result was the inability of government to deliver corruption. Most private companies both in the oil and non-oil sector have constantly evade taxes and have collide with officials to evade custom duties and payment of taxes. In addition, widespread perpetration of economic and financial crime banking fraud and fraud (419), money laundering, cyber crime, banking fraud and endemic corruption have had severe negative consequences on Nigeria. Consequently, the Economic and Financial Crimes Commission (EFCC) was established as one of the mechanisms for the prevention, investigation and prosecution of corrupt practices and economic and financial crimes in the public and the private sector. Finally, this research work is aimed at looking into the various contributions of the Economic and Financial Crimes Commission (EFCC) in promoting financial accountability and transparency. To achieve this aim five research questions were developed. The study adopted the survey research approach using the three study areas. The EFCC Lagos, EFCC Enugu ad PHCN formed the population of the study. A sample size of 55 was choosing using Taro Yamane’s model while simple random techniques were used to select the sample. Data retrieved from 55 completed questionnaires were subsequently  presented in tables while simple percentage were used to analyze and answer the research questions formulated to guide the research work. After the analysis of data, the hypothesis tested reviewed that the contributions of EFCC has effectively promoted financial accountability and transparency in Nigeria. Therefore, the researcher recommends the following: developing an intensified information technology, staff training, capacity building and health care fraud control.   























Title                                                                                                                             i

Certification                                                                                                                ii

Dedication                                                                                                                  iii

Acknowledgement                                                                                                      iv

Abstract                                                                                                                      v

Table of contents                                                                                                        vi – vii



1.0       Introduction                                                                                                    1

1.1       Background to the Study                                                                               1

1.2       Statement of the Problem                                                                               2

1.3       Objective of the Study                                                                                   2

1.4       Research Questions                                                                                         3

1.5       Research Hypothesis                                                                                       3

1.6       Significance of the Study                                                                               3

1.7       Scope of the Study                                                                                         4

1.8       Limitations of the Study                                                                                 4

1.9       Operational Definition of terms                                                                      4


2.0       Literature Review                                                                                           6

2.1       Origin of Economic and Financial Crimes Commission (Efcc)                      7

2.1.1    Economic and Financial Crimes                                                                     7

2.1.2    Causes of Economic and Financial Crimes                                                     8

2.1.3    Effects/Consequences of Economic and Financial Crimes                            8

2.2       Power of Efcc in Controlling Crime                                                               9                                                          

2.2.1    Mandates of the Commission                                                                          9

2.3       Matters Efcc Investigate                                                                                 9

2.4       Capital Market Fraud                                                                                     10-13

2.5       Efcc and Other Arms                                                                                      13



2.6       Constraints Faced By Efcc in Curbing Fraud in Nigeria                              14-15

2.7       Achievements of Efcc                                                                                                16-19

2.8       Theoretical Framework                                                                                   20


3.0       Research Methodology                                                                                   21

3.1       Research Design                                                                                             21

3.3       Population and Sample Size                                                                           21-22

3.4       Research Instrument for Data Collection                                                       23

3.5       Method of Data Collection                                                                                         24

3.6       Method of Data Analysis                                                                               24-25


4.0       Data Analysis and Interpretation                                                                    26

4.1       Data Presentation                                                                                            26

  • Analysis of Questionnaire 27

4.3       Testing of Hypothesis                                                                                     27-34



5.0       Summary, Conclusion, Recommendations and Suggestion

for Further Study                                                                                            35

5.1       Summary                                                                                                         35

5.2       Conclusion                                                                                                      35

5.3       Recommendations                                                                                          36

Bibliography                                                                                                   37

Appendix I                                                                                                      38

Appendix II (Questionnaire)                                                                                      39-40











1.0                                                           INTRODUCTION


The level of Economic and Financial Crime like advance free fraud, scam mails, illegal oil bunkering and money laundering has had several negative effect on Nigeria, including decreased foreign direct investment in the country among the most corrupt nations of the world.

This menace lead to the establishment of EFCC in 2002 by an act of the National Assembly which was later amended in 2004. It was borne out of the determination of the Federal Government to root out corruption, and sanitize the Nigerian economic environment by enforcing all economic and financial crimes law.

The Act mandate the EFCC to combat financial and economic crimes and the commission is empowered to prevent, investigate, prosecute and penalize economic and financial crimes. Also, the EFCC is charged with and has been investigating cases of abuse of office, diversion of public funds through fraudulent award of contracts, tax fraud, illegal bunkering, terrorism, capital market fraud, cyber crime, banking fraud, etc.

With a mission to curb the menace of corruption that constitutes the clog in the wheel of progress; protect national and foreign investments in the country; issue the spirit of hardworking in the citizenry and discourage the crave of ill-gotten wealth, identify such ill-gotten wealth and confiscate them: build an upright workforce in both public and private sectors of the economy, and contribute to the global war against financial crimes and terrorism financing, the advent of the EFCC has impacted positively on Nigeria’s global acceptance being a turning point in the country’s anti-corruption crusade.

Since its establishment, the EFCC has taken the bill by the horns working tenaciously to fulfill its mandate. Under the current leadership, it vigorously pursues its mandate of investigating cases earlier highlighted; the commission has made concerted efforts in identifying, tracing and freezing, confiscating, or seizing proceeds derived from such illicit activities EFCC, from inception, has also played host to the Nigerian Financial Intelligence Unit (NFIU), vested with the responsibility of collecting suspicious transactions reports (STRs) from financial and designated non-financial institutions, analyzing and disseminating them to all relevant government agencies and other fills all over the world.

So far, the commission has been able to and still recording successes in several areas of its mandate. Among others, it has recorded several convictions on corruption, money laundering, oil pipeline vandalism and related offences. Assets and money worth over 11 billion have been recovered from corrupt officials and their cohorts. The commission is tenacious with over 65 high profile cases at advanced stages of prosecution in several courts and secured over 600 convictions.

Before then there were other provisions of crimes laws such as:

  • Money laundering amendment Acts 2003, No. 7.
  • The advance fee fraud and other related offences Act 1995 as amended.
  • The failed Banks (recovery of debts) and financial malpractices on Banks Acts 1994 as amended.
  • The banks and other financial institution Act 1991 as amended


The commission is also designated to Nigerian Financial Intelligent Unit (NFIU). It is thus, substantial that over problem is not the absence of legislation (law) or the deficiencies in them but the total neglect to enforce them have been the plight of disaster.



            A nation where financial and economic crimes are endemic cannot attain economic stability, growth and development. According to Kristol’s (2007), the problem is always for more important than devising a solution, for he who can define the problem has always exercised a large degree of intellectual sovereignty over the range of possible solutions that must be imagined.

Nigerian being a country where corruption is pandemic has been rated both domestically and internationally as a corrupt nation. Public officials take huge bribes and the cost of public goods and services are inflated, government often pays for non-existent goods and services. Even when such corrupt practices were exposed, it has always been played to the gallery and scarified at the alter of backside bargaining. The corrupt practices that have characterized and painted the nation black include fraud, embezzlement falsification of financial information, obtaining by false pretence, lack of transparency and accountability among others.

These evils have no small measure negated economic stability, growth and development in our country. Experience has shown that both public and private (bank) sectors have continued to suffer inefficiency and ineptness and that growth indices and graph are having a downward slope. This has brought the pertinent question – are there adequate criteria /measures and checks to stem this ugly tide (corruption)?

Poor and insincere policy conception, formulation and implementation on economic and financial crimes in Nigeria have been responsible for the low achievement recorded in curbing and stamping out economic and financial crimes in the country. Hence, the emergence of the “Economic and Financial Crimes Commission to enhance financial accountability and transparency in Nigeria”.



  • What are the responsibilities and functions of EFCC?
  • What are the contributions of EFCC in detecting and controlling fraud in Nigeria?
  • How has EFCC contributions benefited Nigeria public and private sectors?
  • What are the contributions of EFCC in enhancing financial accountability and transparency?

What are the achievement and success of the commission?



The purpose of this study was to determine factors that affect financial performance of small and medium enterprises (SMEs) in Nigeria. The research questions for this study were: What was the effect of corporate governance on financial performance in the SMEs in Nigeria, the effect of human resource capacity on financial performance of SMEs and the influence of access to financing on financial performance of SMEs? A descriptive research design was adopted for this study. The target population of the study included the 4,560 SMEs in Nairobi County. Data available from the Ministry of Trade and Ministry of Industrialization, (2013) revealed that there were 2500 SMEs in Manufacturing, 1500 SMEs Trading and 560 SMEs in the service industry. Stratified sampling technique was used to determine a sample size of 100 from the total population. For this study, data was collected using structured questionnaires based on the research questions. Descriptive statistics included frequencies distribution, and percentages and mean, while inferential statistical analysis used included correlations, and regression. The first research question of the study was to investigate the influence of corporate Governance on financial performance of SMEs. The findings of the study indicated that majority (81.6%) of the respondents agreed that corporate governance affects financial performance. Equally, the study findings revealed a positive relationship between corporate governance and financial performance, (r= 0.491) p <0.05. The second research question of the study was to determine the effect of human resource on financial performance of SMEs. The study findings indicated that majority (89.5%) of the respondents agreed that HR department ensures that employees are conversant with new trends in technology adopted in market. The study findings also revealed that there existed a strong positive relationship between human resource and financial performance, r (0.414) p < 0.05, indicating the relationship was statistically significant. The third research question of the study was to determine whether access to financing affects financial performance of SMEs. According to the findings, the majority (81.6%) of the respondents agreed that access to financing was important for growth of SMEs r (0.612); p<0.05. The relationship was therefore statistically significant. In conclusion corporate governance, human resource and access to finance were statistically significant vi in explaining financial performance. This implies that SMEs generally had effective factors that improved their financial performance. Results led to the conclusion that corporate governance is a key determinant of financial performance. Results also led to conclusion that the SMEs had embraced and put into practice the structures of corporate governance and it worked for their good. The study clearly demonstrated the importance and the impact of human resource capacity on financial performance. SMEs ensured that their workers were being trained well for the betterment of the firms. The study came to a conclusion that access to finances was a key determinant of financial performance. Accessing bank loans easily improved the financial status of SMEs that subsequently led to reduction on the cost of finance which included higher interest rates, application fees, loan insurance premium, and legal fees. This in turn made it easy for SMES to grow as accessing finance became easier and less costly. The study recommended that the government of Nigeria be supportive to the SMEs by providing incentives to help them in implementing the corporate governance practices. SMEs were also encouraged to embrace corporate governance to the fullest to achieve better financial performance. SMEs were also recommended to consider financial monitoring to be done by the board and managers and board sub-committees. The board and managers also needed to be enlightened on the importance of corporate governance. The study recommended that SMEs should encourage employees training, compensation, performance appraisal and employee participation which were significant components to SMEs performance.



Financial planning is an integral part of financial management which deals with the management of a firm’s funds with a view to maximizing profit and the wealth of shareholders. The purpose of financial planning is to determine where the firm has been, where it is now, and where it is going. It also determines deviations from the most likely outcome. Finance is concerned with the study of the problems involved in acquisition and use of funds by a business enterprise. Financial planning involves analyzing financial flows of a firm as a whole, forecasting the consequences of various investment, financing and dividend decisions and weighting the effects of various alternatives. Financial planning is the core of financial management. It helps management to avoid waste by furnishing policies and procedures which make possible a closer coordination between the various functions of the business. The design of the study is descriptive research method. In addition both qualitative and quantitative methods were applied in data collection and analysis. The descriptive design is found to be suitable because it addresses major objectives and research questions proposed in the study adequately. The study gathered primary data. Primary data was obtained through questionnaires to randomly selected employees from the selected companies. The use of questionnaires was recommended since it guaranteed confidentiality to the respondents thus they acted without any fear or embarrassment. The aim of this study was to find out whether financial planning has an impact on the financial performance of the firms in the automobile industry in NIGERIA. The results of the study indicated that the financial planning measures such as earnings before interest and tax and the capital employed which comprises of fixed assets and working capital had an impact on the financial performance of the firm measured by return on capital employed(ROCE). This implies that a percentage change in the financial planning measures will have an effect on the financial performance of a firm. This study showed that there is strong relationship between financial planning and financial performance of a firm. The success of any business depends on the manner the financial plans are formulated. Therefore, it can be concluded that financial planning has an effect on the financial performance of automobile companies in NIGERIA.


1.1 Background of the Study
Financial planning involves analyzing financial flows of a firm as a whole, forecasting the consequences of various investments, financing and dividend decisions and weighting the effects of various alternatives. Financial planning is the core of financial management. The complex nature of business demands that management should place greater emphasis upon financial planning to secure and employ capital resources in the amount and proportion necessary to increase the efficiency of remaining factors of production. Financial planning is needed both in dynamic and perfect economic conditions. It helps management to avoid waste by furnishing policies and procedures which make possible a closer co-ordination between the various functions of business (Oye, 2006).
Financial planning must however be complemented by control in order to achieve the basic aim of planning. The actual results must be measured concurrently against projections. Control is the financial management function which must be exercised by executive personnel of the business enterprise to achieve the goals established by the planning function. It deals with testing the degree of management performance in the attainment of the set objectives. It is also a check to deviations from the planning function, and once the causes for the difference between the actual and expected performance have been identified, a corrective action should be initiated. Financial planning can be defined as the process which assures that financial resources are obtained economically and used efficiently and effectively in the accomplishment of desired goals. It covers the entire process of monitoring actions emanating from the decisions. Seen as an integral part of financial management, it also forms part of budgeting, accounting, reporting and review. The budget is then put in practice and results expected. Budgetary control system forms a good basis of controlling plans. Definitely, actual activities are monitored and their results measured and then compared with plan. Then significant deviations from plan are identified and reported upon. The last step is to investigate the deviations accordingly and take corrective measures (Samuel, 1980).
The success of any business depends on the manner the production and distribution functions are coordinated. An important function of financial planning is the coordination of the various decisions taken within a company so that they are mutually consistent, having regard for financial aims and constraints. The exercise of this function is perhaps most clearly seen in formulating financial plans which involves merging of estimates of each department into a budget for the whole firm. In this process the financial manager holds a strategic position. Without coordination, individuals and departments would lose sight of their roles within the organization. They would begin to pursue their own specialized interests, often at the expense of the large organizational goals. Also, the point to be emphasized is that the activities of all departments must mesh. It is through budgeting that the activities of various departments are coordinated and unnecessary wastage of resources and efforts is stopped. Budgeting requires each manager to establish a proper rapport between the activities of his department and that of other departments. Any imbalance in the relationship between the departmental activities should be identified and corrective measure taken (Brockinton, 1987).
Many organizations adopt various strategies among which is the financial planning and control. Financial planning and control is an integral part of financial management which deals with the management of a firm’s funds with a view to maximizing profit and the wealth of shareholders. The purpose of financial planning is to determine where the firm has been, where it is now, and where it is going. It also determines deviations from the most likely outcome. Financial planning is concerned with the study of the problems involved in the acquisition and use of funds by a business as well as the function of profit planning for the business organization. Planning can be defined as a managerial tool through which objectives and goals are determined and the future course of action to attain them, while control is a management action to ensure conformity with a plan or budget. Many will produce detailed plans for one year and more general financial plans for three to five years (Koontz, 1988).



This study examined “the effect of credit risk management in commercial banks”. In achieving the objectives identified in this study, the audited corporate annual financial statement of United Bank for African Plc covering the period 2006 – 2015 were analyzed. The study employed Ordinary Least Squares (OLS) multiple regressions with the aid of Statistical Package for Social Science (SPSS) version 20, to determine the effect of the independent variables on the dependent variable. The statistical test of Parameter estimates will be conducted using their Adjusted R2, F-cal, Standard Error, T-cal and at 5% level of significance. The result discovered from the linear regressions that the R calculated is (0.888), R2 regressed Loan & advance is 0.942 which indicates 0.5% of the variation in the dependent variable Loan & Advance and bank Profitability which can be explained by the predator or the independent variables, since the F-value is greater than the Sig. which is explained by (7.906>0.0112). This result indicates a significant relationship between the dependent variable and the independent variables. Therefore, the null hypothesis H0 is rejected and alternative hypothesis H1 is accepted. The findings revealed that credit risk management has effect on profit in Nigeria Bank. The study therefore recommends that for the effectiveness of the department responsible for credit management, it must be constituted independently of the credit marketing group, also the organization should put in place effective and practicable internal control systems of preventing the manipulation of Bank’s credit policies. To this end, it is recommends that both the inspection and risk management department should report directly to the highest authority within the bank.




1.1       Background to the Study

Banks are exposed to different types of risks, which affect the performance and activity of these banks, since the primary goal of the banking management is to maximize the shareholders’ wealth, so in achieving this goal banks’ managers should assess the cash flows and the assumed risks as a result of directing its financial resources in different areas of utilization. Credit risk is one of the most significant risks that banks face, considering that granting credit is one of the main sources of income in commercial banks. Therefore, the management of the risk related to that credit affects the profitability of the banks (Li and Zou, 2014).

The health of financial system has important role in the country (Das and Ghosh, 2007) as its failure can disrupt economic development of the country. Company’s financial performance is ability to generate new resources, from day – to – day operation over a given period of time and being gauged by net income and cash from operation. The bank performance measure can be divided into traditional measures and market based measures (Aktan and Bulut, 2008). New banking risk management techniques emerged in early 1990’s. To be able to manage the different types of risk one has to define them before on can manage the. Credit risk, interest rate risk, liquidity risk, market risk, foreign exchange risk and solvency risk are the most applicable risk to the banks. According to Appa (1996), Risk management is the human activity which integrates recognition of risk, risk assessment, developing strategies to manage it, and mitigation of risk using managerial resources, but credit risk is the risk of loss due to debtor’s non–payment of a loan or other line of credit (either the principal or interest or both) (Campbell, 2007). A commercial bank is a institution that provides financial services, including issuing money in various forms, receiving deposits of money, lending money and processing transactions and the creating of credit (Campbell, 2007). The important of credit risk management to banks cannot be overemphasis and it also form an integral part of the loan process. Credit risk management maximizes bank risk, adjusted risk rate of return by maintaining credit risk exposure with view to shielding the bank from the adverse effects of credit risk. The importance of credit risk management in banks is due to its ability in affecting the banks’ financial performance, existence and growth.


1.2       Statement of the Problem

Risk is a major factor to be considered in every financial intermediation. It is a great threat to financial business and its effective management should be considered in attaining performance. Most credit decisions in financial institutions expose its management to some level of risk, hence the need for effective risk management policy. It involves identification, quantifying and managing the uncertainties that firm faces as outcomes of financial intermediation activities are uncertain which in turn result to risk. Risks come to play as a result of strategic failure, operational failure, financial failure, market failure and disruptions, environmental disaster and regulatory violations. Credit risk is a big threat for banks as the value of any organization is measured by its credit worthiness. Therefore, credit risk management is of critical importance for the good performance of banks. It is expected that good credit risk management would result to greater performance through higher profit, good productivity, increased capital investment and also create opportunities that would improve the standard of living. The banks’ motivation for risk management comes from the tendency of risks leading to bank underperformance (Eduardus et al., 2007). Based on the fact that Islamic banking has numerous idiosyncratic characteristics, the temperament and extent of risk facing such organizations may be considerably different due to the concept of profit-sharing approach in Islamic banks. Furthermore, Islamic banks are constrained in using some of the risk mitigation instruments that their conventional counterparts use as these are not allowed under Islamic commercial law. There have been a fairly small number of academic studies available on Islamic banks about risk management. However, this study creates uniqueness with the extent of influence involved towards credit performance.



Title Page                                                                                 i

Certification                                                                                      ii

Dedication                                                                               iii

Acknowledgement                                                                    iv

Table of content                                                                       v

Abstract                                                                                   vi


Chapter One


  • Background of the Study 1
  • Statement of the Problem 3
  • Objectives of the Study 3
  • Research Question 4
  • Statement of Hypothesis 4
  • Significance of the Study 4
  • Scope of the Study 5
  • Limitation to the Study 5
  • Historical Background of the Case Study 6
  • Definition of Terms                                                                 7


Chapter Two

Literature Review

2.1     Introduction                                                                            8

2.2     Meaning of Sales Promotion                                                    9

2.3     Sales Promotion Tools                                                             9

2.4     Roles and Objectives of Sales Promotion                                  10

2.5     Function of Sales Promotion                                                    12

2.6     Advantages of Sales Promotion                                                13

2.7     Disadvantages of Sales Promotion                                           14

2.8     Effect of Sales Promotion on Organizational Performance        15

2.9     Evaluation of Sales Promotion                                                 16

2.10   The Methodology of Sales Promotion                                       19


Chapter Three

Research Methodology

3.1     Introductions                                                                           25

3.2     Research Design                                                                      25

3.3     The Study Population                                                              25

3.4     Sampling Method and Sample Size                                         25

3.5     Sources of Data                                                                       26

3.6     Data Collection Instrument                                                     26

3.7     Methods of Data Analysis                                                        26


Chapter Four

Data Presentation and Analysis of Data

4.1     Data Presentation                                                                    28

4.2     Analysis of Questionnaire                                                        30

4.3     Hypothesis Testing                                                                  31


Chapter Five

Summary, Conclusion and Recommendations

5.1     Summary                                                                                 33

5.2     Conclusions                                                                             33

5.3     Recommendations                                                                   34

5.4     Suggestions for Further Studies                                              34

Bibliography                                                                            36

Appendix                                                                                 37



This study focused on the impact of sales promotion on market share of business organization. There is on way a company will market it’s product without  making use of promotion activity because promotion boosts and builds the corporate image of the company and stimulates public interest in the company  and its product. Thus, effective promotion and marketing research are the keys to profit and survival of an organization which are based on sales questionnaire and personal interview were used in this project. Also, secondary data e.g newspapers, management, and internal company records were also used. The use of questionnaire and direct observation are employed in gathering the needed information from the customer, these are analyzed in different tables using percentage were appraise. The data collected were analyzed and hypotheses were tested. The findings resealed that marketing research has an impart on sales promotional activities of an organization. Recommendations were also given.




1.1   Background of the Study  

The ultimate goal of most business concerns is to make profit. It is the measure of success for the business person and reward for taking a chance. It is widely known that promotion is one of the ingredient used to achieve the state objective of business for most corporate organization, the means of achieving the goals found in integrated marketing policy back up by effective marketing management.

The sales promotion enable the organization not only to achieve set profit while satisfying the need of the consumer but also to achieve testing success of the competition in winning or retaining consumer loyalty.

The concept seeks to reconcile two apparently conflicting motives. It balance the organization and for benefit to such a way that organization makes enough profit, the needs of the consumers promotion itself sears to be the ingredient widely used to inform and persuade the  consumer to patronage the market share of service.

Promotion involves the correct blending of personal selling advertising, publicity and sales promotional strategy to create promotion mix.

It is without doubt that Nigeria is experiencing an economic meltdown which is in a way compelling organizations to executive their business activities under persistent high inflation, material and energy shortages, high interest rate, sky rocketing exchange rate and aggressive competition, all which are rampant phenomenon in the Nigeria an business environment. In tying to under study this research work, it is paramount that the remote cause of the global economic meltdown crises be summary evaluated. ( For many months before September 2008, many business journals published commentaries warning about the financial stability of leading united state and European investment bank insurance firms and mortgage banks, being inning with failure caused by misapplication of risk controls for bad debts, collateralization of debt insurance and fraud, causing large. Financial institution in the united state and Europe to face a credit crisis and also showdown economic activity. The crisis rapidly developed and spread into global economic shock, resulting in a number of two peen banks failures, decline in various stock indexes and large reductions in the market value of equine and commodities. Moreover, the de-leveraging of financial institutions further accelerated the liquidity crisis and caused and decreases in international trade.  world political teasers, national ministers of finance and central bank directors co-ordinate their efforts to reduce fears, but the crisis was becoming consolidated and spreading fast all over the world at the end of October a full blown currency crisis had already developed to an uncontrollable colossus, with investors transferring vast capital resources.

Into stronger currencies reading many emergent economics to seek aid from the international monetary fund. This has taken its toll on the developing countries of which Nigeria is a part of and this crisis is eating deep into the stability of economic indices that makes up the vertebra of the Nigerian financial framework, the stock market being the worst hit, losing close to #8 trillion within a period of six months (business times) given this seeming unbearable scenario, one can only but warder Nigerian how a company that has set goals, objectives, and marshaled out action plans to achieve them do so when the prevailing economic indices have suddenly become unpredictable, coupled with rising rate of unemployment, job and pay cut of the public and private sector employees and the high cost of living, consequently reducing the circular flow of income, propensity to consume and eventually reduce sing the demand for products, it therefore becomes an unavoidably imperative responsibility for managers to develop a and adaptable marketing structure and sales promotional activities to sustain organizations and make. They survive in the hostile and turbulent socio-economic environment.


1.2     Statement of the Problem

Most of the manufacturing firms in Nigeria do not know the usefulness of the sales promotion and hence plan to over look the guest influence has on the sales of market share among some of the problems of promotion on sales of market share of the firm are:

  1. It has been alleged that the cost of sales promotion increase price of the market share.
  2. It is believed that a large part of the annual expenditure on sales promotion represents wasteful application of sources and also the question they pay for promotion manufacturing or final consumers.
  3. This has to be determined before the profit can be ascertained. This is therefore an investment.
  4. Hence the research will verily be with impact of promotion on an organization using international breweries plc Ilesha as a case study.


1.3   Objectives of the Study

This main objective of this research study is to examine the market of sales

Promotion on the market share of a business organization as related to the international breweries plc, Ilesha while the specific  objective are to:

  1. Determine the impacts of promotional activities on corporate image.
  2. Examine the effect of promotional activity on the profitability of the company.
  • Know how the promotional activities increase the consumers patronage of the company’s products.




This research work specifically based on impact of sales promotion on sales turnover, A case study of international breweries Plc, Ilesa. The study tends to identify the impact of sales promotion and examine whether it is only sales promotion that have impact on sales.

The study also examines other factors that lead to increase in sales. These were carried out through analysis of questionnaire distributed among respondent and from which inferential analysis were deducted. This project is carried out in order to investigate the role of sales promotion as a tool for increasing sales and to know the extent to which it could affect sales turnover other objectives of the study are: To examine sales promotion as a critical aspect of the promotional mix used by management to achieve its aims of sales turnover.

To examine the extent at which sales promotion can affect the patronage of the companies product from time to time. The study is basically to investigate the impact of sales promotion on sales turnover using international Breweries Plc Ilesa as a case study. The study would be carried out at Ilesa in international breweries. The findings and recommendations of the study will be useful to the management of the company, the various marketers, students and other manufacturers within and outside Osun State.


















Sales promotions is a techniques which helps in the process of prospecting setting methods, new product awareness in the  market and to ensure customer loyalty.

Sales promotion must be accomplished with process, planning, targeted market, geographical area and sales narrowing effort towards the identified potential customers. A well- structured and managed sales promotion with increase the total turn over of an organization.


1.1       Background of the Study

The optimum increase in sales turn over and consistent sales and organization needs to engage in powerful promotional strategy. Sales promotion enables an organization to have its own effective market share for the product offered for sales and to aid attraction of new buyers.

Many producers find means of increasing the sales volume of their product there by embark on advisement, sales promotion personal selling, public relation and others. This project work will examine the effect of sales promotion on sales turn over in the organization.

It has been discovered that there is need for high volume of sales to increase the customer loyalty.  In every industrialized society, the degree of competition among producer is rampant. It is certain that only most economically viable method of production will increase output and profitability. This constant demand for sales can only be actualized if the marketing department of an organization is able to put in place proper the setting strategies such as sales promotion which can be used to promote awareness on the existence of the products.


1.2       Statement of the Problem

This project work is investigations into the effect of sales promotion on sales turn over in an organization with reference to international breweries Ilesha. The organization tends to invest largely on one form of sales promotion or the other and therefore there is a need to examine the effect of such huge investment, so as to identify whether changes in sales occurs as a result of effective sales promotion.

This project research work is therefore intended to find solution to the following problem on:-

  • Sales promotion and sales turn over.
  • Increase in sales unit other promotion mix aside for sales promotion.


1.3       Objectives of the Study

This project is carried out in other to investigate the role of sales promotion in increasing sales and to isolate the extent to which it could affect customer loyalty.

However other objectives are as follows:-

  • To examine sales promotion as a critical aspect of the promotional mix.
  • To indentify how sales promotion can be used to achieve the desired sales turn over.
  • To note the extent at which sales promotion can effect the patronage of the companies product.


1.4       Significance of the Study

The study is intended to examine the impact of sales promotion on sales turn over in a business organization  with particular reference to international breweries Ilesha deport.

The study also examines the roles of sales promotion as a tools for increasing sales and to investigate the extent at which sales promotion can influence the patronage and consumption to the company product. The recommendations will also assist students, marketers, managers and other researchers to take effective decision about sales promotion.


1.5       Scope of the Study

The study is basically to investigate the impact of sales promotion as sales turn over using international breweries Ilesha as a case study. The study will carried out in Ilesha branch of the company’s their customers, workers as well as various marketers and others manufacturers companies within and outside Osun state.

The research will be conducted in the company using all the workers of the brewery as the main respondents.

1.6       Limitation of the Study

The limitations of the study are as follows:-

Problem of Finance: There is a problem of fund to be used especially in distributing questionnaires among the various retailers indentified and above all transportation cost to get the primary data needed from the international breweries Ilesha.

Unreturned Questionnaire: Some questionnaires distributed to respondent were not to return while some were returned uncompleted.

Non Availability of Data: There is problem in getting adequate secondary data from the organization there were also problem in getting adequate secondary data from the organization there were also problem of time factor and scarcity of relevant text and other limitations.


1.7       Research Questions

The research questions for the study are:-

  1. Do you think sales promotion leads to sales increase?
  2. Are your customers anxious to buy during the time of serious promotion?
  • Does sales promotion motivate you to increase the consumption of a product?
  1. Do you always aware when international breweries plc Ilesha is having its sales promotion?




The paper discusses the effects of training on employee productivity. This paper provides a review of the current evidence of such a relationship and offers suggestions for further investigation. An extensive review of the literature in terms of research findings from studies that have been trying to measure  and understand the impact that individual HR practices like training have on employee productivity across various sectors. The focal point of our review is on training practices and employee productivity and their relationship. In conclusion, we can say that taken as a whole, the research findings are varied. Some studies have found a positive association, some negative and some no association whatsoever. The paper concludes with directions for future research by applying different level of analysis on exploring the impact of training practices on employee productivity. Our comparison and analysis suggest that there definitely exist a relation between these two but the impact and effect of training practices on employee productivity varies for different industry.


Keywords-Training; Employee Productivity





















Title Page                                                                                                                    i

Certification                                                                                                                ii

Dedication                                                                                                                  iii

Acknowledgement                                                                                                      iv

Table of content                                                                                                          v

Abstract                                                                                                                      vi


Chapter One

  • Introduction 1

1.1       Background of the study                                                                                2

1.2       Statement of the problem                                                                               3

1.3       Objectives of the study                                                                                   3

1.4       Research question                                                                                           4

1.5       Statement of Hypothesis                                                                                4

1.6       Significance of the Study                                                                               4

1.7       Scope of the Study                                                                                         5

1.8       Limitation of Study                                                                                        5

1.9       Historical Background                                                                                    5

1.10     Definition of Term                                                                                          7


Chapter Two

2.0       Literature Review                                                                                           9

2.1       Contribution of training and development organization

effectives and productivities                                                                          9

2.2       Training and Development Needs                                                                  12

2.3       Theoretical Frame Work Identifying Training Needs                         13

2.4       Analyzing Productivities Problem                                                                  13

  •      Evaluation of Training                                                                                    13



Chapter Three

3.0       Research Methodology                                                                                   16

3.1        Research Design                                                                                            16

3.2       The Studies Population                                                                                   17

3.3       Sampling Method and Sample Size                                                                17

3.4       Data Collections Instrument                                                                           18

3.5       Method of Data Analysis                                                                               19


Chapter Four

4.0       Presentation and Analysis of Data                                                                 20

4.1       Data Presentation and Analysis of Responses                                                20

4.2       Discussion of Findings                                                                                   20


Chapter Five

5.1       Summary of the study                                                                                                26

5.2       Conclusion                                                                                                      26

5.3       Recommendation                                                                                            26

5.4       Suggestion for the Further Studies                                                                 28

Bibliography                                                                                                   29                    Appendix I                                                                                                      30

Appendix II                                                                                                    31







1.1     Background of the Study

Training and development of a personnel has grown from single nature to a dynamic and challenging function. Thus, it is required to a dynamic personnel match up to the different tasks and responsibility from time to time. Training a continuous process and  a means by which we adjust to life. “An employee employed usually possess skill than required, thus, need to train and retrain to keep abreast of changes n our dynamic socio-economic environment.

Training and development is a continuous process, which must be able to forecast fairly, accurately the future need of an organization in term of personnel. The continuous process undergone by managers allows them to meet up the leadership has expected of them. Such process includes conference attendance of seminars, in house training programme and training programme offered by consultants in similar sector of the economic. Thus training is a catalyst that service as a mean of bringing about in the personnel behaviors.

In all industry and manpower training development was neglected. The pressure of increasing refinery facilities as a result if the growth of the economy.

The experiences of the limited available personnel in the industry by new companies were the obvious persons.

Personnel management has become important recently more than any other discipline in the world. This is because of the increasing awareness that management is the only vehicle by which one organization can achieve her goals efficiently and effectively.

In spite of the increasing settings, man continuous to play all important role since man makes machines and not officer way round. Man manages money, machines materials, methods and fellow men. Thus it is the most important asset to achieve a good organization.

Maslement and Huges (1971) observe that when a machine function importantly, it is either repaired or replaced. But when a person need up grading or retraining the personnel department usually provide it.

Normally it is expensive to training hired workers in both time and money, the personnel department must select the right employees  put them in the appropriate positions and keep them as satisfied company team members.

This is important because employees have their own goals, which are usually different from those of the organization. Such goals include self actualization, personnel satisfaction, increasing wages and salaries while that of an organization is principally maximum profit and other benefits.

The personnel management states that company must recognize the need to train all their staff in order to increase their skills and knowledge, also every staff will be allowed to required such skill and knowledge when necessary for the advertisement of the staff and company as a whole. First of all, it is the matter of promotion in which vacancies will be filled up, but employer who notes the must to response to training, technical ability, progress in any relevant professional examination and conduct in addition to length of service.

Manpower development operates on the provision of the personnel management statement and it’s a rule for all employees to attend a type of training on whereby a let training is done on the job.

Today, there an increasing needs to lay emphasis on training and development of staff on the Oil company or industry.

This is view of advanced technology takings its way in the industry, the increasing rate of fund will fully or negligently, propitiated organization. The general fraud economy recession (which calls for better staff development in terms in benefit to achieve a minimum, comfortable standard of living in Nigeria) and the following of personnel with unrelated basic education to the oil industry. Assuming that theoretically staff would, normally meet them minimum requirement of the refashion profession. If following that poor product on the job can only be attributed to inadequate training and manpower development programme.




  • Statement of the Problem                      

The statement of the problem i.e. the topic of the project, which is the impact of training and development on employee productivities are:

  • Financial constraints on part of management when the organization does not have money to train its workers or rather the management is willing but its workers or rather the management is willing but the amount in their account is too small for such course.
  • The type of training that should be given to the workers is another statement, some employees are supposed to travel for their training but some organization might just mix this up.
  • Lack of co-operation on the part of employer’s whom the organization is willing ling to train her employees and they think that, the training is waste of time on this parts, this can cause a set back the organization.


  • Objective of the Study

The following are the objective of the study

  1. To educate management on what more are the training problem of business organization.
  2. To examine the effect of the training and development on an organization manpower efficiently.
  • To states and enlighten the problem and prospect effecting employees productivities.
  1. To educate management student on the advantages and need for training.
  2. To make recommendation for future implementation of training and development programme.