Nigerian government has recently implemented Treasury Single Account (TSA) in order to unify banking arrangement and ensure proper management of its cash resources. In view of this, this study examined the effect of TSA on public fund management in the federal government owned hospitals in Nigeria. Two federal government owned hospitals in Enugu were used for the study. Survey research design was employed. The population consist of the head and senior staff of accounts department of the two hospitals. Sample size of 50 were selected. One sample t-test statistics was used for hypotheses testing. The study revealed that the total revenue generation level with TSA is significantly and positively different from level without TSA, and the government payment efficiency with TSA is significantly and positively different from the efficiency without TSA. It was recommended that government should not relent in enforcing TSA in all MDAs and other government institutions.

Download

Nigerian consumers are increasingly becoming uneasily satisfying especially when it comes to deriving utility from the consumption of food and beverages products, hence the need for marketing managers to craft competitive strategies to win more share in the market place. This can be in form of rolling out advertising messages which will help induce consumers to make purchases. Effective communication of the existence of products could ensure patronage from consumers. This research work aims to investigate the impact of advertising on consumer buying behaviour and to determine whether advertising diminishes the effect of consumer price sensitivity in the food and beverages industry in the North Eastern Nigeria. The descriptive survey research design was adopted for this study in which a structured closed questionnaire was used to elicit information from the target respondents who are the customers of the selected companies in the food and beverages industry. The sample size was calculated using Taro Yamane’s formula. 189 questionnaires were administered to respondents and 114 (60.3%) were returned. Having subjected the data collected to statistical analysis, hypothesis one was tested using a simple linear regression analysis, a relationship line between advertisement and consumer buying behaviour is fitted thus, results from the study showed that there is a significant relationship between advertising and consumer buying behaviour. The study also used Pearson correlation output to test for hypothesis two. Based on the results from test of hypothesis two, null hypothesis was rejected and alternate hypothesis was accepted. The results further revealed that advertising significantly diminishes the effect of consumer price sensitivity in the industry.

Download