Lamb: The Gospel According to Biff, Christ’s Childhood Pal Chapter 15

Chapter 15 Joshua and Balthasar rode into Kabul at a time of night when only cutthroats and whores were about (the whores offering the â€Å"cutthroat discount† after midnight to promote business). The old wizard had fallen asleep to the rhythm of his camel's loping gait, an act that nearly baffled Joshua as much as the whole demon business, as he spent most of his time on camelback trying not to upchuck – seasickness of the desert, they call it. Joshua flicked the old man's leg with the loose end of his camel's bridle, and the magus came awake snorting. â€Å"What is it? Are we there?† â€Å"Can you control the demon, old man? Are we close enough for you to regain control?† Balthasar closed his eyes and Joshua thought that he might be going to sleep again, except his hands began to tremble with some unseen effort. After a few seconds he opened his eyes again. â€Å"I can't tell.† â€Å"Well, you could tell that he was out.† â€Å"That was like a wave of pain in my soul. I'm not in intimate contact with the demon at all times. We are probably too far away still.† â€Å"Horses,† Joshua said. â€Å"They'll be faster. Let's go wake up the stable master.† Joshua led them through the streets to the stable where we had boarded our camels when we came to town to heal the blinded bandit. There were no lamps burning inside, but a half-naked whore posed seductively in the doorway. â€Å"Special for cutthroats,† she said in Latin. â€Å"Two for one, but no refunds if the old man can't do the business.† It had been so long since he'd heard the language that it took Joshua a second to respond. â€Å"Thank you, but we're not cutthroats,† Joshua said. He stepped past her and pounded on the door. She ran a fingernail down his back as he waited. â€Å"What are you? Maybe there's another special.† Joshua didn't even look back. â€Å"He's a two-hundred-and-sixty-year-old wizard and I'm either the Messiah or a hopeless faker.† â€Å"Uh, yeah, I think there is a special rate for fakers, but the wizard has to pay full price.† Joshua could hear stirring inside of the stable master's house and a voice calling for him to hold his horses, which is what stable masters always say when they make you wait. Joshua turned to the whore and touched her gently on the forehead. â€Å"Go, and sin no more,† he said in Latin. â€Å"Right, and what do I do for a living then, shovel shit?† Just then the stable master threw open the door. He was short and bowlegged and wore a long mustache that made him look like a dried-up catfish. â€Å"What is so important that my wife couldn't handle it?† â€Å"Your wife?† The whore ran her nail across the back of Joshua's neck as she passed him and stepped into the house. â€Å"Missed your chance,† she said. â€Å"Woman, what are you doing out here anyway?† asked the stable master. Joy scurried out onto the landing and pulled a short, broad-bladed black dagger from the folds of her robe. The ends of the rope ladder were swaying in front of her as the monster descended. â€Å"No, Joy,† I said, reaching out to pull her back into the cave. â€Å"You can't hurt it.† â€Å"Don't be so sure.† She turned and grinned at me, then ran the dagger twice over the thick ropes on one side leaving it attached by only a few fibers, then she reached up a few rungs and sliced most of the way through the other side of the ladder. I couldn't believe how easily she'd cut through the rope. She stepped back into the passageway and held the blade up so it caught the starlight. â€Å"Glass,† she said, â€Å"from a volcano. It's a thousand times sharper than any edge on an iron blade.† She put the dagger away and pulled me back into the passageway, just far enough so we could see the entrance and the landing. I could hear the monster coming closer, then a huge clawed foot appeared in silhouette in the entrance, then the other foot. We held our breath as the monster reached the cut section of the ladder. Nearly a whole massive thigh was visible now, and one of his talonlike hands was reaching down for a new hold when the ladder snapped. Suddenly the monster hung sideways, swinging from his hold on a single rope in front of the entrance. He looked right at us, the fury in his yellow eyes replaced for a moment by confusion. His leathery bat ears rose in curiosity, and he said, â€Å"Hey?† Then the second rope snapped and he plunged out of our view. We ran out to the landing and looked over the edge. It was at least a thousand feet to the floor of the valley. We could only see several hundred feet down in the dark, but it was several hundred feet of cliff face that was conspicuously monsterless. â€Å"Nice,† I said to Joy. â€Å"We need to go. Now.† â€Å"You don't think that did it?† â€Å"Did you hear anything hit bottom?† â€Å"No,† I said. â€Å"Neither did I,† she said. â€Å"We had better get going.† We'd left the water skins at the top of the plateau and Joy wanted to grab some from the kitchen but I dragged her toward the front entrance by the collar. â€Å"We need to get as far away from here as we can. Dying of thirst is the least of my worries.† Once we were in the main area of the fortress there was enough light to negotiate the hallways without a lamp, which was good, because I wouldn't let Joy stop to light one. As we rounded the stairway to the third level Joy jerked me back, almost off my feet, and I turned around as mad as a cat. â€Å"What? Let's get out of here!† I screamed at her. â€Å"No, this is the last level with windows. I'm not going through the front door not knowing if that thing is outside it.† â€Å"Don't be ridiculous, it would take a man on a fast horse a half hour to make it around from the other side.† â€Å"But what if it didn't fall all the way? What if it climbed back up?† â€Å"That would take hours. Come on, Joy. We could be miles away from here by the time he gets here from the other side.† â€Å"No!† She swept my feet out from under me and I landed flat on my back on the stone floor. By the time I was on my feet again she had run through the front chamber and was hanging out the window. As I approached her she held her finger to her lips. â€Å"It's down there, waiting.† I pulled her aside and looked down. Sure enough, the beast was looming in front of the iron door, waiting to grab the edge in its claws and rip it open as soon as we threw the bolts. â€Å"Maybe it can't get in,† I whispered. â€Å"It couldn't get through the other iron door.† â€Å"You didn't understand the symbols all over that room, did you?† I shook my head. â€Å"They were containment symbols – to contain a djinn, or a demon. The front door doesn't have any on it. It won't hold him back.† â€Å"So why isn't he coming in?† â€Å"Why chase us when we will come right to him?† Just then the monster looked up and I threw myself back from the window. â€Å"I don't think he saw me,† I whispered, spraying Joy with spit. Then the monster began to whistle. It was a happy tune, lighthearted, something like you might whistle while you were polishing the bleached skull of your latest victim. â€Å"I'm not stalking anyone or anything,† the monster said, much louder than would have been required had he been talking to himself. â€Å"Nope, not me. Just standing here for a second. Oh well, no one is here, I guess I'll be on my way.† He began to whistle again and we could hear footsteps getting quieter along with the whistling. They weren't moving away, they were just getting quieter. Joy and I looked out the window to see the huge beast doing an exaggerated pantomime of walking, just as his whistle fizzled. â€Å"What?† I shouted down, angry now. â€Å"Did you think we wouldn't look?† The monster shrugged. â€Å"It was worth a try. I figured I wasn't dealing with a genius when you opened the door in the first place.† â€Å"What'd he say? What'd he say?† Joy chanted behind me. â€Å"He said he doesn't think you're very smart.† â€Å"Tell him that I'm not the one who has spent all these years locked in the dark playing with myself.† I pulled back from the window and looked at Joy. â€Å"Do you think he could fit though this window?† She eyed the window. â€Å"Yes.† â€Å"Then I'm not going to tell him. It might make him angry.† Joy pushed me aside, stepped up on the windowsill, turned around and faced me, then pulled up her robe and peed backward out the window. Her balance was amazing. From the growling below, I gathered that her accuracy wasn't bad either. She finished and jumped down. I looked out the window at the monster, who was shaking urine from its ears like a wet dog. â€Å"Sorry,† I said, â€Å"language problem. I didn't know how to translate.† The monster growled and the muscles in its shoulders tensed beneath the scales, then it let loose with a punch that sent its fist completely through the iron skin of the door. â€Å"Run,† Joy said. â€Å"Where?† â€Å"The passage to the cliff.† â€Å"You cut the ladder.† â€Å"Just run.† She pulled me along behind her, guiding us through the dark as she had before. â€Å"Duck,† she shouted, just a second after I realized that we'd entered the smaller passageway by using the sensitive stone-ceiling-sensing nerves in my forehead. We made it halfway down the passageway to the cliff when I heard the monster hit and curse. There was a pause, then a horrible grinding noise so intense that we had to shield our ears from the assault. Then came the smell of burning flesh. Dawn broke just as Joshua and Balthasar rode into the canyon entrance to the fortress. â€Å"How about now?† Joshua asked. â€Å"Do you feel the demon now?† Balthasar shook his head balefully. â€Å"We're too late.† He pointed to where the great round door had once stood. Now it was a pile of bent and broken pieces hanging on what was left of the huge hinges. â€Å"What in the name of Satan have you done?† Joshua said. He jumped off his horse and ran into the fortress, leaving the old man to follow as best he could. The noise in the narrow passageway was so intense that I cut pieces of cloth from my sleeves with Joy's dagger and stuffed them in our ears. Then I lit one of the fire sticks to see what the monster was doing. Joy and I stood there, gaped-jawed, watching as the beast worried away at the stone of the passage, his claws moving in a blur of speed, throwing smoke and dust and stone shards into the air as he went, his scales burning from the friction and growing back as fast as they burned away. He hadn't come far, perhaps five feet toward us, but eventually he would widen the passage enough and pull us out like a badger digging termites out of the nest. I could see now how the fortress had been built without tool marks. The creature moved so quickly – literally wearing away the walls with his claws and scales – that the stone was polished as it was cut. We had already made two ascents up what was left of the ladder to the top of the plateau, only to have the monster come around and chase us back down it before we could get to the road. The second time he pulled the ladder up, then returned to the interior of the fortress to resume his hellish digging. â€Å"I'll jump before I'll let that thing get me,† I said to Joy. She looked over the edge of the cliff into the endless darkness below. â€Å"You do that,† she said. â€Å"Let me know how it goes.† â€Å"I will, but first I'll pray.† And I did. I prayed so hard that beads of sweat popped out on my forehead and ran over my tightly closed eyes. I prayed so hard that even the constant screeching of the monster's scales against the stone was drowned out. For a moment there, I was sure that it was just me and God. As was his habit with me, God remained quiet, and I suddenly realized how frustrated Joshua must have been, asking always for a path to follow, a course of action, and being answered by nothing but silence. When I opened my eyes again dawn had broken over the cliff and light was streaming into the passageway. By full daylight the demon was even scarier. There was blood and gore all over him from the massacre of the girls, and even as he relentlessly wore away at the stone, flies buzzed around him, but as each tried to light on him it died instantly and fell to the floor. The stench of rotting flesh and burning scales was almost overwhelming, and that alone nearly sent me over the side of the cliff. The beast was only three or four cubits out of reach from us, and every few minutes he would rear back, then throw his claw forward to try and grab at us. Joy and I huddled on the landing over the cliff face, looking for any purchase, any handhold that would get us away from the beast: up, down, or sideways across the cliff face. The fear of heights had suddenly become very minor. I was beginning to be able to feel the breeze from the monster's talons as he lunged into the narrow opening at us when I heard Balthasar's deep bass shout from behind the beast. The monster filled the whole opening so I couldn't see behind it, but he turned around and his spade-tipped tail whipped around us, nearly lacerating our skin as it passed. Joy drew the glass knife from her robe and slashed at the tail, nicking the scales but apparently not causing the monster enough trouble to turn around. â€Å"Balthasar will tame you, you son of a shit-eating lizard!† Joy screamed. Just then something came shooting through the opening and we ducked out of the way as it sailed into space and fell out of sight to the canyon floor, screeching like a falcon on the dive. â€Å"What was that?† Joy was trying to squint into infinity to see what the monster had thrown. â€Å"That was Balthasar,† I said. â€Å"Oops,† said Joy. Joshua yanked the great spade-tipped tail and the demon swung around with a ferocious snarl. Joshua held on to the tail even as the demon's claws whistled by his face. â€Å"What is your name, demon?† Joshua said. â€Å"You won't live long enough to say it,† said the demon. He raised his claw again to strike. Joshua yanked his tail and the demon froze. â€Å"No. That's not right. What is your name?† â€Å"My name is Catch,† said the demon, dropping his arm to his side in surrender. â€Å"I know you. You're the kid, aren't you? They used to talk about you in the old days.† â€Å"Time for you to go home,† Joshua said. â€Å"Can't I eat those two outside on the ledge first?† â€Å"No. Satan awaits you.† â€Å"They are really irritating. She peed on me.† â€Å"No.† â€Å"I'd be doing you a favor.† â€Å"You don't want to hurt them now, do you?† The demon laid his ears back and bowed his enormous head. â€Å"No. I don't want to hurt them.† â€Å"You're not angry anymore,† Joshua said. The monster shook his head, he was already bent nearly double in the narrow passage, but now he prostrated himself before Joshua and covered his eyes with his claws. â€Å"Well, I'm still angry!† Balthasar screamed. Joshua turned to see the old man covered with blood and dirt, his clothes torn from where his broken bones had ripped through them on impact. He was healed now, only minutes after the fall, but not much better for having made the trip. â€Å"You survived that fall?† â€Å"I told you, as long as the demon is on earth, I'm immortal. But that was a first, he's never been able to hurt me before.† â€Å"He won't again.† â€Å"You have control over him? Because I don't.† Joshua turned around and put his hand on the demon's head. â€Å"This evil creature once beheld the face of God. This monster once served in heaven, obtained beauty, lived in grace, walked in light. Now he is the instrument of suffering. He is hideous of aspect and twisted in nature.† â€Å"Hey, watch it,† said the demon. â€Å"What I was going to say is that you can't blame him for what he is. He has never had what you or any other human has had. He has never had free will.† â€Å"That is so sad,† said the demon. â€Å"One moment, Catch, I will let you taste that which you have never known. For one moment I will grant you free will.† The demon sobbed. Joshua took his hand from the demon's head, then dropped his tail and walked out of the narrow passageway into the fortress hall. Balthasar stood beside him, waiting for the demon to emerge from the passageway. â€Å"Are you really able to do that? Give him free will?† â€Å"We'll see, won't we?† Catch crawled out of the passageway and stood up, now just ducking his head. Great viscous tears rolled down his scaled cheeks, over his jaws, and dripped to the stone floor, where they sizzled like acid. â€Å"Thank you,† he growled. â€Å"Free will,† Balthasar said. â€Å"How does that make you feel?† The demon snatched up the old man like a rag doll and tucked him under his arm. â€Å"It makes me feel like throwing you off the fucking cliff again.† â€Å"No,† said Joshua. He leapt forward and touched the demon's chest. In that instant the air popped as the vacuum where the demon had stood was filled. Balthasar fell to the floor and groaned. â€Å"Well, that free will thing wasn't such a great idea,† said Balthasar. â€Å"Sorry. Compassion got the better of me.† â€Å"I don't feel well,† the magus said. He sat down hard on the floor and let out a long dry rasp of breath. Joy and I came out of the passage to find Joshua bent over Balthasar, who was actively aging as we looked on. â€Å"He's two hundred and sixty years old,† Joshua said. â€Å"With Catch gone, his age is catching up.† The wizard's skin had gone ashen and the whites of his eyes were yellow. Joy sat on the floor and gently cradled the old man's head in her lap. â€Å"Where's the monster?† I asked. â€Å"Back in hell,† Joshua said. â€Å"Help me get Balthasar to his bed. I'll explain later.† We carried Balthasar to his bedchamber, where Joy tried to pour some broth into him, but he fell asleep with the bowl at his lips. â€Å"Can you help him?† I asked no one in particular. Joy shook her head. â€Å"He's not sick. He's just old.† â€Å"It is written, ‘To every thing there is a season,'† Joshua said. â€Å"I can't change the seasons. Balthasar's time has come round at last.† Then he looked at Joy and raised his eyebrows. â€Å"You peed on the demon?† â€Å"He had no right to complain. Before I came here I knew a man in Hunan who'd pay good money for that.† Balthasar lingered for ten more days, toward the end looking more like a skeleton wrapped in old leather than a man. In his last days he begged Joshua to forgive him his vanity and he called us to his bedside over and over to tell us the same things, as he would forget what he'd told us only a few hours before. â€Å"You will find Gaspar in the Temple of the Celestial Buddha, in the mountains to the east. There is a map in the library. Gaspar will teach you. He is truly a wise man, not a charlatan like me. He will help you become the man you need to be to do what you must do, Joshua. And Biff, well, you might not turn out terrible. It's cold where you are going. Buy furs along the way, and trade the camels for the woolly ones with two humps.† â€Å"He's delirious,† I said. Joy said, â€Å"No, there really are woolly camels with two humps.† â€Å"Oh, sorry.† â€Å"Joshua,† Balthasar called. â€Å"If nothing else, remember the three jewels.† Then the old man closed his eyes and stopped breathing. â€Å"He dead?† I asked. Joshua put his ear to the old man's heart. â€Å"He's dead.† â€Å"What was that about three jewels?† â€Å"The three jewels of the Tao: compassion, moderation, and humility. Balthasar said compassion leads to courage, moderation leads to generosity, and humility leads to leadership.† â€Å"Sounds wonky,† I said. â€Å"Compassion,† Joshua whispered, nodding toward Joy, who was silently crying over Balthasar. I put my arm around her shoulders and she turned and sobbed into my chest. â€Å"What will I do now? Balthasar is dead. All of my friends are dead. And you two are leaving.† â€Å"Come with us,† Joshua said. â€Å"Uh, sure, come with us.† But Joy did not come with us. We stayed in Balthasar's fortress for another six months, waiting for winter to pass before we went into the high mountains to the east. I cleaned the blood from the girls' quarters while Joy helped Joshua to translate some of Balthasar's ancient texts. The three of us shared our meals, and occasionally Joy and I would have a tumble for old times' sake, but it felt as if the life had gone out of the place. When it came time for us to leave, Joy told us of her decision. â€Å"I can't go with you to find Gaspar. Women are not allowed in the monastery, and I have no desire to live in the backwater village nearby. Balthasar has left me much gold, and everything in the library, but it does me no good out here in the mountains. I will not stay in this tomb with only the ghosts of my friends for company. Soon Ahmad will come, as he does every spring, and I will have him help me take the treasure and the scrolls to Kabul, where I will buy a large house and hire servants and I will have them bring me young boys to corrupt.† â€Å"I wish I had a plan,† I said. â€Å"Me too,† said Josh. The three of us celebrated Joshua's eighteenth birthday with the traditional Chinese food, then the next morning Joshua and I packed up the camels and prepared to head east. â€Å"Are you sure you'll be all right until Ahmad comes?† Joshua asked Joy. â€Å"Don't worry about me, you go learn to be a Messiah.† She kissed him hard on the lips. He squirmed to get loose from her and he was still blushing as he climbed onto his camel. â€Å"And you,† she said to me, â€Å"you will come to see me in Kabul on your way back to Israel or I will put such a curse on you as you'll never be free of it.† She took the little ying-yang vial full of poison and antidote from around her neck and put it around mine. It might have seemed a strange gift to anyone else, but I was the sorceress's apprentice and it seemed perfect to me. She tucked the black glass knife into my sash. â€Å"No matter how long it takes, come back and see me. I promise I won't paint you blue again.† I promised her and we kissed and I climbed on my camel and Joshua and I rode off. I tried not to look back, once again, to another woman who had stolen my heart. We rode a half a furlong apart, each of us considering the past and future of our lives, who we had been and who we were going to be, and it was a couple of hours before I caught up with Joshua and broke the silence. I thought of how Joy had taught me to read and speak Chinese, to mix potions and poisons, to cheat at gambling, to perform slight of hand, and where and how to properly touch a woman. All of it without expecting anything in return. â€Å"Are all women stronger and better than me?† â€Å"Yes,† he said. It was another day before we spoke again. Part III Compassion Torah! Torah! Torah! WAR CRY OF THE KAMIKAZE RABBIS

The Reporting of Human Resource Accounting

CHAPTER ONE INTRODUCTION 1. 1 BACKGROUND OF THE STUDY Indeed, accountancy profession is a profession that encompasses other profession and that is why accounting has usually been thought of as highly technical field that can only be understood by the professionals (chartered accountants). Also, it has often been called ‘the language of business. Even, people in the business world owners, managers, banks, stockbrokers, investors, human resource managers, lawyers, to mention a few all uses accounting terms and concepts to describe their resources and the activity of every business they engage in whether large or small. While, according to the dictionary of management by Daniel Hartzell ‘Human Resource Accounting’ is defined as a concept that views the employees of an organization as capital assets like plant and equipment. It is important to say here that human resources accounting involves measuring the costs incurred by business organizations and other entities to recruit, train, develop and maintain their human capital. It also involves measuring the economic value of people to organization. These people consist of suppliers, customers and the society as a whole. It is not an overstatement to say that we are living in an era of accounting and as such human resources accounting must not be seen as an ordinary concept in the field of accounting but as a current trend that has come to stay. However, in this study, focus shall be placed on human resources accounting and how it will be reported in the financial statement, which also mean the capitalization of human resources as an asset which can be amortized. Although, the worth of human resources may be fairly difficult to quantify, hence there is no reason to value them at zero or not to record them in the financial statement as an asset. If the change in the value of money are accounted for, depreciation and maintenance of plants and machinery are also accounted for different adjustments are made in material, machinery and other asset therefore, inclusion in the financial statement, human aspect which form about seventy-five percent or more of the total asset that makes up the production in the organizations are only accounted for in terms of salary and wages. Leaving such information out of financial statement presents only twenty-five or less percentage of the cost of production. Based on this, such financial statement does not provide total information for decision making. 1. 2 STATEMENT OF* THE* PROBLEM While the concept ‘human resources accounting’ is intuitively attractive, the significant problems it poses will not be swept under the carpet. For the purpose of this research the following problems are areas we to proffer solution to: The possible ways of measuring the monetary worth of an individual in an organization. The treatment of human resources as an asset to be amortized overtime in the financial statement. How to estimate the effect of managerial action to employee moral, productivity and turnover. To furnish a more complete and realistic picture of the organization financial strength and the total contribution to the economy in general. {text:list-item} The aim of this study is to evaluate human resources accounting and treatment in financial statement. It is pertinent to note that objectives are identifies into two divisions; the general or broad objectives and the specific objectives. Bearing in mind the problem this study hope to provide a solution to, the general objective is to achieve a creation of idea to be employed by a further researcher for the formulation of any technique, for the monetary value of human resources and the specific objectives is the preparation of a more complete financial statement given the monetary value. {text:list-item} Employees as individual are not usually accounted for rather the value of their output is accounted for and the rate of their pay in the nature of salaries and wages are accounted for. This study intend to classify employees as asset and give value to them accordingly and create ideas to aid the formulation of measure for treating them in the financial statement. {text:list-item} The limitations to the study include: INFRASTRUCTURAL FACILITIES: There is limited library and computer facilities which have gross effect on this research work. LIMITED FUND: The situations of the economy constitute problems to students as relating to raising funds. LIMITED TIME: Due to the nature of the school calendar, there is little or no time to carry out adequate research on the study being done. text:list-item} The followings are the research question to be considered: How can monetary values of employee’s service be established? Can this monetary value aid management in internal control? What are the possible effects of the monetary worth of employee’s services to the profitability of an organization? What impact would training and development of employees have on th e performance of an organization? {text:list-item} The hypotheses to be tested are stated below: H0: Most income statements are incomplete without adequate consideration and inclusion of the human resources element in the financial statement. H1: Most income statements are complete without adequate consideration and inclusion of the human resources in the financial statement. H0: There is need for capitalization and amortization of human resources like other fixed asset in the financial statement. {text:list-item} FINANCIAL STATEMENT: This are the accounting reports in respect of the economic activities of an enterprise, prepared periodically and usually at the end of every financial year. These statements form an integral part of the company’s annual report and accounts while their components are specified in both CAMA and the Statement of Accounting (SAS) No. . CAPITAL ASSETS: Assets including investments not held for sale, conversion or consumption in the normal course of business. Capital assets are certain types of assets that qualify for special treatment when gains and losses result from transactions involving the assets. AMORTIZATION: It is the writing off of assets, the lives of which are determined not by deterioration or obsolescence, but the expiry of the tenure of ownership. It is distinguished from depreciation in that there is generally no deterioration in the performance of the asset during its life. Amortization is for intangible asset. CAPITALIZATION: The term â€Å"capitalization† is derived from the word â€Å"capital†. Capitalization is the process of determining long term capital requirements of a business and obtaining capital for it from various sources of fund. HUMAN CAPITAL: That part of an organisation capital represented by the ability, experience and skill of its work force. It refers to the knowledge, education, training, skills and experience of a firm’s worker that have economic value to the organisation. {text:list-item} Access Bank Plc. was incorporated in 1989 as a private limited liability company with ownership residing with Nigerians and institutional investors. The Bank was subsequently listed on the Nigerian Stock Exchange in 1998. Access Bank Plc. is a full service corporate – commercial bank operating through a network of over branches and service outlets located in all major centres and cities across Nigeria, Gambia and Sierra Leone. Access Bank is recognized as Nigeria’s fastest growing bank in the fastest growing sector of the fastest growing African economy. Access Bank had consistently grown at a triple digit across key performance indicators since 2002; an unparallel performance in Nigeria and indeed in Africa. As a result, from a low ranking position in the Nigerian banking industry in 2002, the bank had risen significantly to rank amongst Nigeria’s top 10 banking groups. Access Bank had painstakingly built a formidable brand over the years in its continued drive towards becoming one of Nigeria’s leading financial institutions with the appointment of its current management team in 2002. Access Bank has successfully implemented a two-pronged growth strategy of both organic and inorganic growth with the objective of emerging as one of the top three banks in Nigeria within the next five years (2007-2012). THE POST CONSOLIDATION Access Bank Plc. was one of the first to successfully comply with the Central Bank of Nigeria’s banking consolidation policy through the acquisition of two Nigerian banks: Capital Bank International Plc. (formerly Commercial Bank Credit Lyonnaise Ltd) and Marina International Bank Ltd (formerly Allied Irish Bank). The three banks’ people, processes, systems and technology were fully integrated in a record time of 60 days. The Access Bank Plc. integration approach is now the model for integration in the banking industry. After the management and staff of the Bank, the Netherlands Development Finance Company (FMO) of the Netherlands is amongst a number of significant institutional investors in Access Bank Plc. stock, having invested US$15million in the bank by way of direct equity in 2005. This depicts the degree of confidence international investors have in the bank, its corporate governance and management strategies. The bank in 2007 conducted a phenomenally successful local and international public placements of common stock which has seen its shareholders’ funds grow by 560% to approximately N160billion. CHAPTER TWO LITERATURE REVIEW {text:list-item} The term ‘human resources accounting has been conceptualized to involve measuring the costs incurred by business organization and other entities to recruit, train, develop and maintain their human capital. But an overview of this research study shows that if researcher must discuss or research on human resources accounting, certain related terms such as human resources planning, human resources forecasting, human resources auditing, and human evaluation must be defined. {text:list-item} This involves having to employ the right number and the right kind of skill that result in the long run maximization of individual and organizational benefits. It also gives consideration to skill auditing within organization but additionally requires that human resources goals give attention to labour market condition in the environment of the organization. Human resources planning are the process of determining personnel requirements and the means of meeting those requirements in order to carry out the integrated plans of an organization. Human resources activities are important to individual, organization and national arenas in order to bring about the optimal utilization of human resources. Human resources planning involve projecting and forecasting the present personnel functions into the future. {text:list-item} This focuses on institutional adaptations resulting from external pressures and changes. This human resource forecasting is important because of various external pressure that affect resources forecast includes: Amount of production. Technological change. Supply and demand condition. {text:list-item} Auditing is an intensive, analytical and comparative process. Human resources auditing has to do with investigation into job analysis, recruiting, testing, interviewing, training, promotion and transfer personnel appraisal, labour relations, employee benefits and service, wages and salaries, administrative and personnel research. Computerized personnel system today uses human resources skill inventories. This inventory require a lot of data, which include personnel factors, education and training experiences, skill job experience and other additional information. It is obvious that it is an overstatement to say that the reporting of HRA information in external annual reports brings with it the question of its audit. Costs incurred in human resource are readily subject to verification by the auditor and thus present no new problems. Cost expirations on the other hand, if based on the theoretically sound assessment of future benefits remaining for the organization, present some problems for the auditor because human resource and behavior are highly complex. But, conventional accounting also uses estimates, assumptions, in many areas such as depreciation related to the future which could be as unpredictable and less accurate. The verification of value-based data for human resource in annual reports had represented a different and more substantial problem for the auditors. However, there had been found a growing interest in value-based human resource accounting at some time in the future could not be ignored. Flamholtz suggested that: â€Å"Human resource accounting will have an impact upon corporate financial reporting. In the future, corporations would have to report on their investments in human assets. At first this information will be reported in the chairman’s letter of corporate annual reports. The purpose will be to show management’s attention to building human assets. Some companies may choose to include this information in a statement of intangibles, and some will include it in proforma financial statements. Ultimately, however, it will be included in conventional statements as a generally accepted accounting practice† {text:list-item} Theoretically, human resources accounting had been explained from different analysis made by different authors. Conner (1991) in his theory titled â€Å"the resource theory† considered human resources in a more explicit way. This theory considered that the competitive position of a firm depends on its specific and not duplicated assets. The most specific (and not duplicated) asset that an enterprise has is its personnel. It takes advantage of their interdependent knowledge that would explain why some firms are more productive than others. With the same technology, a solid human resource team makes all the difference (Archel, 1995). Another interested theory is that of the two principles of â€Å"human resource cost† and â€Å"expenses recognition principle† Theoretically, the two principles of ‘human resources cost’ and ‘expenses recognition principle’ have been used to explain the treatment of human resource accounting in the financial statement. Accountants are known with human resource cost principle of treating human resource in the financial statement. They claimed to have accounted for human resource cost for a long time before the phrase ‘human resource accounting’ come into light. Generally, they have followed the practice of changing human resource cost, associated with production (e. g. direct labour) to inventories manufactures and changed all other human resource cost(wages and salaries) to operating expenses in the period incurred. This principle of accounting for human resource provides little insight into the recording of human resource cost but it does not show or identify human resource as an asset in the balance sheet. Strictly speaking, for the purpose of this research the accepted theory had been deeply rooted in different models of accounting for human resources as explained by Jawhar Lal (2003). {text:list-item} These two under-listed method of accounting for human resources will be critically examined and explained broadly for the purpose of this work. Human Resource Cost Accounting (HRCA), i. e. , cost-based human resource accounting. Human Resource, Value Accounting (HRVA), i. e. , value-based human resource accounting. {text:list-item} HRCA may be defined as the measurement and reporting of the costs incurred to acquire, develop and replace human resources. Generally speaking, (i) historical costs and (ii) replacement costs are recognized in human resource cost accounting model. Historical Cost (Acquisition Cost) of Human Resources This model known as the historic cost model focuses upon the amount of expense incurred during the defined period on formal training and orientation, familiarization and on-the-job training, and formal development and experience. This is the amount of the additional development and experience. This is the amount of the additional investment in the acquisition and development of human resources. Acquisition cost involve costs of recruiting, selecting and hiring people to meet an organisation’s present and future human resource needs. These costs refer to the sacrifices that must be incurred to ‘acquire’ a new employee. Development costs refers to the sacrifice (costs) that must be incurred to train a person either to provide the level of performance normally from an individual in a given position or to enhance the individual’s technical, administrative, or interpersonal skills. Development costs include these components: Orientation, off-the-job training, and on-the-job training. These three components generally include costs such as salaries, tuition, materials, travel and consulting fees. Orientation costs are costs associated with formal orientation of employees. The orientation makes employees familiar with personnel policies, company products, facilities and so on. Orientation costs are generally a mixture of salaries and materials. The salaries are for both trainer and trainee. Materials may include brochures describing firm policies, history, etc. Off-the-job training costs are incurred in formal training not directly connected with actual job performance. Formal training programmes may be advance technical training, or management development programmes. Off-the-job training costs may include salaries, tuition, meals, travel, facilities costs, consulting fees, and materials. Salaries include the cost of trainers as well as trainees. On-the-job training costs are incurred in training an individual on the job itself rather than in formal training programmes. On-the-job training is used not only for production workers but also for professionals such as accountants, engineers, and management trainees. The cost associated with on-the-job training include labour and materials costs. Accounting for Historical Costs Historical costs of human resources are treated in the same way as expenditure on fixed assets such as buildings, plant and machinery. Upon capitalization, the amount of investment in human resources will appear as assets on an enterprise’s balance sheet, and be written off over the expected employment life of the particular group of human resources employed in the enterprise. This allotting process involves recording of investments in human resources through a capitalization process; recording of routine (periodic) expectations of such capitalized items using a suitable mortization procedure; recording of losses on account of special expirations which may result from obsolescence of investments in certain skills or knowledge capabilities or the turnover of personnel; and dynamics and conditions of human resources in terms of investments therein. The determination of a suitable amortization procedure to recognize expirations in human resource is difficult and highly involved. Human resource investments are of a highly varied nature with different periods of long term benefits. Further, uncertainties of conditions of employees, and even mortality add to the complication of deciding upon appropriate amortization practice. Ideally, expiration of human resource investments should be determined by association with those periods during which the benefits of the investments are experienced by the entity. As example, cost of recruiting should be amortized over a period of time which is the best estimate of the remaining time that the individual will remain actively in the employment of the company. Training costs should be amortized over a period which is the best estimate of the time during which the benefits for such training will be enjoyed by the firm. Special training to develop a skill which will be utilized for a short time period should be amortized rapidly. General executive training on the other hand, may be amortized over the estimated remaining tenure of the recipient with the company. Amortization time periods should never extend beyond the date of the recipient’s tenure with the organization. TABLE 2. 1 ABC COMPANY LTD. BALANCE SHEET AS AT 31ST DECEMBER, 2003 FINANCED BY: TABLE 2. 2 ABC COMPANY LTD INCOME STATEMENT FOR THE YEAR ENDED 31ST DECEMBER, 2008. In summary, while cost-based HRA system, are rather severely restricted in the range of their usefulness, within that range, they can be quite worthwhile. Furthermore, the applicability of existing accounting techniques and the familiarity of managers with these techniques suggest that such an approach can save as a logical starting point. Replacement Costs of Human Resources. Replacement costs as used here refers to the estimated costs that would have to be incurred by an enterprise in order to replace its existing human resources with others of similar ability and experience. The determination of replacement cost involves estimates and these estimates are concerned with the present rather than with the future. Flamhottz has developed a concept (model) for calculation of ‘positional replacement cost’ which he defines as the sacrifice that would have to be incurred today to replace a person occupying a specified position with a substitute capable of rendering equivalent services in the given position. There are three basic elements of positional replacement costs; acquisition costs, development cost and separation costs. Acquisition and development costs still remain as discussed under historical cost of accounting for human resources. Separation costs are or incurred as a result of an employee leaving a position or job in an organization. It includes three basic components: separation compensation costs, differential pre-separation performance cost, and vacant position cost. These costs are generally capitalized and amortized, but should be expensed when the employee ceases to be employed. Separation compensation cost is the cost of severance pay, of any personnel. It may range from very little or no cost to a person’s salary for one year, and perhaps more. Differential pre-separation performance cost is the cost of lost productivity prior to the separation of an individual from an organization. There is a tendency for performance to decrease prior to separation. In many cases, differential pre-separation performance costs may be difficult to measure for specified individuals but may be measurable from historical performance records by personnel classifications. Vacant position costs may be incurred during a period when a search is made for replacement in other positions, holders of the latter may perform less effectively when the former is vacant. This difference in performance or less performance can be termed a cost of vacant position. Evaluation In a sense, replacement costs can be viewed as representing a bridge between historical cost approaches and economic value approach. The justification for considering replacement cost as a form of economic value is the proposition that the value to an organization of an individual’s services is reflected by the amount by the amount that the organization would have to pay to replace their services. Furthermore, replacement costs are present-oriented rather than future-oriented. Thus, it is not necessary to make estimates about the future in order to determine human resources values in terms of replacement costs. There are several difficulties associated with the use of replacement costs for human resource accounting. Replacement costs are often irrelevant since management may be either unwilling or unable to replace a particular individual with another person of similar abilities. {text:list-item} Jawhar Lal (2003) explained in his study that human resource value accounting is an attempt to measure the value of human resources on the basis of benefits accruing to an organization. The amounts of such benefits are derived from the value differentials attributable to investment in human resources. Many authors have developed models for calculating (estimating) the value of human resources of an organization. These models have some similarities, but they do vary somewhat in both concept and in choice of surrogates. For this research work to proffer solution to the question of how human resources of an organization can be valued. Some models have been used thus; Hermanson’s model Hermanson discussed two possible valuation methods, both of which are based on economic concepts of value: (a) The Unpurchased Goodwill method, and (b) the Adjusted Present Value Method. Unpurchased Goodwill Method: Hermanson had suggested that the value of human resources of an organization may be assessed by capitalizing earning in excess of normal earnings for the industry or group of companies of which the firm is a part. This approach is historical cost-based and thus of limited use as a predictor. Also, if it is based on projected earnings rates it could be no better. This approach implicitly assumes a zero value for all human resources in competitive situations since a positive value of human resources requires above average earnings. Adjusted Present Value Method: This method requires four steps in order to arrive at the value of the human assets. Estimate annual wage and salary payments for five years into the future. Calculate the present value of estimated wage and salary payments by applying a discount factor equal to the normal rate of return in the economy. Calculate an average efficiency ratio based on the previous five years performance. This ratio is found by dividing the actual earnings of the firm by normal earnings for each year and averaging the result. (In making this calculation, the latter years receive more weight than the earlier years). Multiply the present value of the future wage and salary payments by the average efficiently ratio. The resulting figure represents the estimated present value of the human resources. This method also is related to Hermanson’s unpurchased goodwill model and shares the same limitations. In addition, it may be criticized on the ground that future compensation is as much as measure of the liability of the firm employing the individual as it is an asset. The concept, therefore may relate to the human capital represented in individuals employed by the firm. Both of Hermanson’s models were suggested as possibilities for external reporting and management uses. Giles and Robinson’s Model Giles and Robinson suggested that the valuation of human assets should be made in term analogous to the valuation of a business on a going concern basis. The price earning ratio, which relates market capitalization to the latest reported earning figure is their point of departure. Based on a sample of companies with similar characteristics, an average P/E multiple is computed and then adjusted to arrive at the multiple applicable to the firm by providing for (deducting from the average multiplier) the factors that are not related to human assets. The multiple is further adjusted as needed, for application to different job categories. Gross remuneration of employees and all additional expenditures related to investments in human resources are capitalized by using the appropriate multipliers. The technique provides the basic data necessary for periodic human asset, balance sheets and income statements and human asset profiles and projections of the firm. The multiplier represents a number of year’s capitalization of the annual human resource figure. The total human asset value in a firm is either equal to or less than the amount of ‘goodwill’ (the going concern value less net non-human assets). Due allowance is made for other goodwill elements, such as product loyalty, patented processes and the value of long term contracts. The net change in human assets value in a period is computed as the difference between capitalized amounts which enhance the value and capitalized provisions for dimension or amortization of value. Lev and Schwartz’s model This model determines present value of future earnings of a person in an organization. The model developed by Lev and Schwartz to estimate human capital value of a person (y years old) is: EVr*=t=rTPr? t+1)i=rtIi1+rt-r Where: EVr*= the human capital value of a person ‘r’ years old. I(i)= the person’s annual earning until retirement and this series is represented graphically by the earnings profile. r= a discount rate specific to the person. T= retirement age. Pr(t)= Conditional probability of a person of age ‘r’ dying in year ‘t’. I*t=fI? (t), t=r,.. ,T This model provides a reasona ble measure of human capital which could be used for aggregation in macro statistics and in assessing the dynamics and mobility of such capital. While the authors indicate that capital values determined by use of this model will provide financial statement uses with valuable information about changes in an organization’s labour force, the model’s use for practical decisions of managers of organizations or of potential investors in organization is obscure or even non-existent. Organ’s Model Organ attempted to measure in monetary terms the net present values of some of the human resources of a certified public accounting firm. A human resource value model was utilized in the research which is exhibited in table 2. Table 2. 3 Major Determinants of human Resource value Model Source: Pekin Organ, â€Å"Application of a Human Resource Value Model: A field Study†, Accounting, Organisation and Society, Vol. 1 No. 2-3, 1976, p. 198. According to Organ, there are seven major determinants of the values of human resources. Monetary value benefits potential. The individual performance index. Efficiency index. S tandard work index. Maintenance costs (salaries or wages) Start-up costs (recruiting, initial training). Training and development costs. Probability of continued employment. Probability of survival. Organ believes that has model generates data that are amiable for use in an on-going manner like a performance evaluation system or a human resource value accounting system. Organ’s model has two major limitations which are, one, the ‘total’ value of the individual is not considered, and two, the model is limited for use in professional service organizations. Jaggi and Lau’s Model In human resource valuation, there is a problem of forecasting the expected promotion chances and tenure of employees on an individual basis. To overcome this problem, Jaggi and Lau refer to ‘group’ as homogenous group of employees who may not be necessarily working in the same department. They claim that on a group basis it is possible to know the percentage of people (in a particular group or department) likely to get promotions or to leave the organization before death or retirement in future years. This model assumes that the pattern of employees’ movement generally remains constant over time. Therefore, predictions based on historical data for one period can be used for future periods also. The authors assert that with some intuitive justification, the model is likely to provide greater accuracy and reliability. Morse’s Model According to Morse in his study â€Å"A Note on the Relationship between Human Assets and Human Capital†, (1973), the following equation was implicating attributed to Flamholtz: A=i=1NrTIi(t)1+rt-r+rTX(t)1+rt-rdt Equation 1 Where A= human assets value to a formal organization; N= Number of individuals currently employed by the organizations; R= current time; T= highest time at which an individual currently employed leaves the organization; Ii(t)= net value of the services rendered by individual ‘i’ at time ‘t’ to the organization, Ii(t)=Gi(t)-Ei(t). Gi(t)= gross value of services rendered by individual ‘i’ at time ‘t’ to the organization. Ei(t)= all direct and indirect compensations given to individual ‘i’ at time ‘t’ by the organization. X(t)= value of services of all individuals presently employed working together in excess of value of their individual ervices at time ‘t’ and r= time value of money. Morse then converts the Lev and Schwartz equation, which determines an individual’s human capital value under certainty to: C=i=1NrTEi(t)1+rt-rdt Equation 2 Which according to Morse, is the total â€Å"human capital employed in an organization† as it exists at time ‘r’. Now, by expand equation 1 and re-arranging it, the writ e says: Equation 3 says that the present value (PV) of human assets equals Total Present value (TPV) of human resources less present value of payment to the employeed. Flamholtz Model Flamholtz in 1971 proposed a normative human resources valuation model which would trace the movement of an employee through organizational positions or service state where the employee â€Å"†¦ is expected to render in specific quantity of service to the organization during a specified time period. The probability of the individual occupying this service state is needed so that expected service from the individual can be derived using: ES=i=1NSiP(Si) Equation 4 Where: Si= services that are required from the individual in a service state; and PSi= probability that the individual will occupy the particular service state. The service than an individual renders determines his or her value to the organization and Flamholtz stated that the monetary equivalent of this services can be represented in two ways. The first way is to determine the quantity and price of the services and use their product as the monetary equivalent, and the second expected services are discounted so that their present value can be determined. Also, in 1972, Flamholtz offers a model for calculating an individual’s value to an organization using the present value of the set of future services the employee is expected to remain in the organization. This model is conceptually sound from a benefit point of view and would have left little room for improvement. During this same year, Flamholtz proposed ‘expected realizable value’ as a form of economic valuation of the human resources. His model postulates that an individual is not valuable to an organization in the abstract. An individual is valuable to an organization in relation to the personal attributes and the characteristics of the organization. On a conceptual and theoretical level, Flamholtz has tried to identify the key variables that determine an individual’s value to an organization and the inter-relationships of such variables; he recognizes that these determinants may land themselves to monetary or non-monetary indicators. The model developed by Flamholtz is shown in table 2. 4 below. TABLE 2. 4 Revised Model of the determinants of an Individual’s value to a formal organization Source: Eric Flamholtz, â€Å"Human Resource Accounting: A Review of Theory and Research,† unpublished paper presented to the Organization Behaviour Division at the 32nd Annual Meeting of the Academy of management, Minneapolis, Minn. , August 15, 1972, p. 10. Flamholtz suggested appropriately that this â€Å"model is suggested as a first step toward the development of a theory†. It is conceptual theoretical and perhaps only impressionist. One of the most difficult aspects of calculating realizable value is the estimation of the value of a person’s expected services. Flamholtz had proposed that it might be desirable to use a substitute measure of surrogate, for this purpose. Examples of possible surrogate measures include compensation, replacement cost and performance indexes. In an experiment designed to test the appropriateness of using these measures. Flamholtz found that all three may be relevant for this purpose. He suggested that the choice of the ‘best’ measure in a specific situation will depend on the intended use of the data. To summarize, according to Flamholtz, the measurement of human resource value of an individual to an organization requires the following: Estimate the total time period during which the individual can be expected to render services to the organization. Identify the various service states (i. e. position) that the individual may occupy during the time he is with the organization. Measure the value derived by the organization if the individual occupies the various service states for the specified time periods. Estimate the probability that the individual will, in fact, occupy each state at the specified future time. Akintoye’s Model Akintoye in 2006 proposed the ‘Net Benefit Model’ to human resources accounting in service organization as an expectation of the earlier conventioned models of Morse (1973), Lev and Schwartz (1971, 1972) and Flamholtz (1971, 1972). In this type of an organization, the estimate of benefit generation is a relatively simple exercise. Each employee has a stipulated and readily ascertainable billing rate and amount of time (measured in billable hours) over his or her estimated useful life with the organization. That may be other types of organizations that give themselves to parallel measurement like doctors and lawyers. The Net Benefit Model as proposed by Akintoye is hereby stated in it most general form below, thereafter the suggested constructs are explained and illustrated in details. Cij=j=1nk=tE-t1(1+r)c? Bqj Equation 1 Where *Figure 1: Adjusted Net Value of Human Resource for the *Organization The equation 1 above tells us that the total adjusted net present human resources benefit of a services organization is equal to the summation, discounted certainty-equivalent net benefits of the employees in the organization as shown in the above figure. The major thrust of this work is to conceptualise the determinations of certainty-equivalent net benefit streams generated by each individual, after all, the individual are determined, the total human resources benefit for the organization can be resolved by relatively simple procedures of discounting aggregation (Equation 1 and figure 1 refer). {draw:frame} Figure 2: Major Determinants of Certainty Equivalent Net Benefits {draw:frame} Empirically, analysis made by Walker (1995) with the aid of diagram showed that Human Resources Accounting in services organization seeks to make managers more of the importance of people as valuable resources and to hold managers more accountable for these resources. It is also an excellent way to assess management performance in this use of human resources. In this way it is expected to encourage better planning for human resources and better decisions wherever they involve people. Lastly, Human Resources Accounting in service organization is an excellent way to encourage managers to take a long-run outlook towards the value of people, rather than a short-run, quick-profit outlook that ignores human resources. Figure 3 Source: James W. Walker (1995), Grolier Library Adams (1965) stated that an individual who is involved in an exchange relationship, such as exchanging services for pay in a gainful employment situation, will perceive his or her inputs in more than monetary terms. The perceived input include effort, education, experience, skill, seniority and job status. Inputs are considered relevant only if they are perceived as inputs by individual contributor. On the other side of the exchange relationship is what the individual perceives he or she is deriving from the job-outputs. These are categorized in terms of their recognition and relevance and include salary, prerequisite, prestige and personal fulfillment. The individual will make comparisons of his or her output-input ratio with the situations of others whom he or she considers equal, in an all round sense. The purpose of this comparison is for the individual to determine whether the ratio of his or her output to input is fair. In making this comparison, the individual has in mind another specific individual whom Adam calls the individual’s ‘referent’. When the normative expectation of the individual in this comparison is violated to that of his or her output-input ratio as perceived is not equal to that of his or her referent (peer), then a feeling of in equity may result. Note that in this definition of inequity, the absolute level of outputs and inputs for the individual and his or her referent is irrelevant. What determines the equity of this output-input comparison is the individual’s perception of what he or she is giving and receiving as well as what he or she perceives the referent is giving and receiving. The relationship may occur when the individual and his or her referent are in a direct exchange relationship with a third party. {draw:frame} Symbolically, inequity exists when: Where: Oi=Output of the individual. Similarly, the individual will perceive a condition of equity when: The relationship of â€Å"equity theory† to the individual’s perceived rewards and peer’s perceived reward is that when the balance of ratio of these indices is disturbed, this will affect the individual’s internal satisfaction. Also it should be clear from Adam’s model that a feeling of inequity may exist when the individual perceives his or her ratio of output as greater or less than his or her referent’s ratio. This indicates that the model is realistic and not unidirectional. CHAPTER THREE RESEARCH METHODOLOGY 3. 0 INTRODUCTION This chapter covers the method used in the collection and generation of data in carrying out this study. It deals with the basic methods, sources of data and procedures used in gathering and analyzing of data and the problem s encountered in collecting the information required for the research. 3. 1 RESEARCH DESIGN Research design means the structuring of investigation aimed at identifying variables and their relationship to one another. It is used for the purpose of obtaining data to enable researcher test hypothesis and answer research questions. In an attempt to properly carryout this research, the researcher has obtained materials from both primary and secondary data. PRIMARY DATA: Primary data is information obtained for particular purpose/problems under consideration. According to Anyanwu (1994), it is first hand â€Å"tailor made† information be it personal, by a phone and by use of questionnaire administration. This research work employed the use of closed ended questionnaires administration as its sources of primary data in order to get the business opinion on the numerous questions to be asked. SECONDARY DATA: Is information assembled for some other purpose which the researcher finds relevance to his own research and incorporates these into his own work. Sources of secondary data used in this research includes articles in journal, textbooks, post written project work, newspaper articles, Access bank Annual Financial Report. 3. 2 RESEARCH POPULATION/POPULATION SIZE . 3 SAMPLING PROCEDURES However, due to some constraints like money, time, human and material resources and other facilities; the use of the entire research population is not only difficult but not feasible. Hence, there is need for the use of a subset of the entire population. Based on this fact, the use of judgemental/non-probability sampling is employed in choosing the sample size. Sampling according to Anyanwu (1994) is a pr ocess of selecting a proportion of the population for the purpose of generalizing the result from he sample about the population itself, the target population and any other population having the same characteristics. The researcher has some element of control because in non random sampling process, the researcher selects his sample on the basis of his own knowledge of the population its elements and the nature of the researcher aim. 3. 4 SAMPLE PLAN The study employed the use of primary data through questionnaire sampled among the employees of Access Bank Plc. , service industries and professionals. A total of fifty questionnaires were administered and these questionnaires were distributed to the selected sample size. At the end, 40 completed questionnaires were personally retrieved. Thereafter, the completed questionnaire were tested for validity 3. 5 DATA ANALYSIS Based on the nature of the study, analysis has been limited to the use of Chi-Square (? 2). Data analysis contains the statistical calculations performed with the raw data collected to provide answer to the questions initiated in the research. Chi-Square (? 2) is defined as the â€Å"sum of the ratio of difference between the square of observed and expected frequencies† (Hoel Paul, 2005). It is a measure of significances and is important in hypothesis testing especially in the type of research where only people who are among the managerial staff of the institution are required to fill the questionnaires to compute the Chi-Square, we find the difference between the sum of square of the observed and expected frequencies and divide whatever is gotten by the expected frequencies. Mathematically, the Chi-Square can be expressed thus, is given as: ? 2=O-E2E O is the observed frequency. E is the expected frequency. ? is the symbol of summation If the value of the observed value is greater than the expected value, the Chi-Square will largely indicate a poor experimental agreement, if the observed value and the expected value perfectly agree with one another; the value of the Chi-Square will be zero. Indicating an excellent or perfect experimental agreement, however, the value of the Chi-Square can never be zero Taylor (1977). The degree of freedom (df) is another important feature of the Chi-Square distribution. Its computational formula is given as: df=(r-1)(c-1) The decision rule is that if the computed value of Chi-Square is greater than tabulated critical value (? ). The null hypothesis is rejected as the state of significant. If the test is less than the critical value, the null hypothesis is retained (Murray 1977). A Chi-Square test is always a one tailed test. The level of the significance is 0. 05 or 5% which will be given in the Chi-Square table. 3. 6 RESTATEMENT OF RESEARCH QUESTIONS Most income statements are inc omplete without adequate consideration and inclusion of human resources element in the financial statement. The following are the research questions: How can the monetary value of employee service be established? Can these monetary values aid the management in internal control problem? What are the possible effects of the monetary worth of employee service to the profitability of an organization? What impact would the development of employee have on the general performance of an organization? 3. 7 RESTATEMENT OF RESEARCH HYPOTHESES Hypotheses set to be tested are stated below: H0: There is need for capitalization and amortization of human resources like fixed assets in financial statement. H1: There is no need for capitalization and amortization of human resources like fixed assets in financial statement. . 8 LIMITATION OF THE STUDY Factors limiting the scope of the study are as follows: TIME: The research is expected to merge school activities as a student with gathering data for this study. Also, the staffers of Access Bank Plc have to combine their daily work with attending to the researcher using their leisure time. DISCLOSURE OF HUMAN RESOURCE ACCOUNTING INFORMATION: Company had not made any serious attempt to provide HRA information in their published annual reports and is an area which is not yet fully developed. Further to attach quantitative values to them. The report is limited to use of questionnaire to gathered relevant data. Inspite of these limitations, this investigation will yield beneficial results and the limitations of this study will not have any significant effect on the research result. CHAPTER FOUR PRESENTATION AND ANALYSIS OF DATA {text:list-item} This chapter presents and analysis the data collected from Access Bank, First Bank Plc and United Africa Company (UAC). This is done on other to find out the possibly of human resource accounting. Through this analysis, the hypothesis set forth is either validated or nullified. The hypothesis states that most income statement are incomplete without adequate consideration and inclusion of monetary value of human resource element in the financial statement, and there is need for capitalization and amortization of human resources like other fixed asset in the financial statements. The findings present in this research are based on the response on the model of data selection supporting or negating the hypothesis. SUMMAR Y OF THE QUESTIONNAIRE DISTRIBUTED AND RESPONES COLLECTED The table shows that out of 30 questionnaire representing 42. % of the total distribution which were administered to Access Bank 27 or 38. 6% were returned, leaving a shortfall of 4. 3%. 20 questionnaire representing 28. 6% of the total distribution were administered to First Bank, of this questionnaire 19 representing 27. 1% were returned leaving a shortfall of 1. 4% while 20 questionnaires representing total distribution were administered to UAC, 18 representing 25. 7% were returned but 2 which is 2. 9% of the questionnaire were not returned. It should be noted that all returned questionnaire were used in this research based on the responses to the question. The researcher decides to select questions closely related to the hypothesis for the testing of the hypothesis. {text:list-item} Earlier in this research, it has been show that different schools of thought exist in respect of human resources accounting. In order to ascertain possibility of human accounting the analysis of all the questions will have to be used {draw:frame} TABLE 4. 2: DISTRIBUTION OF RESPONDENTS BY EDUCATIONAL QUALIFICATION {draw:frame} TABLE 4. 3*: DISTRIBUTION OF RESPONDENTS BY *HOW LONG THEY HAVE BEEN IN THE ORGANIZATION {draw:frame} TABLE 4. *: DISTRIBUTION OF RESPONDENTS BY *MARITAL STATUS {draw:frame} TABLE 4. 5*: DISTRIBUTION OF RESPONDENTS BY *COMPANY THEY WORK {draw:frame} TABLE 4. 6*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"HAVE YOU HEARD ABOUT HUMAN RESOURCES ACCOUNTING? † {draw:frame} From the above, 64 respondents answered the question. 85. 9% have heard about human resource accounting, while 14. 1% said they have not heard about human resources. TABLE 4. 7*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THAT THE SKILL OF EMPLOYEE CAN BE MEASURED IN MONETARY TERMS? † {draw:frame} Out of the 55 respondents who have agreed that they have heard about human resources accounting, 56 agreed to the fact that the employee skill can be measured in monetary terms, while 8 respondents said the skill cannot be measured in monetary terms. TABLE 4. 8*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THIS SKILL *IS *TRUELY REFLECTED IN THE FINANCIAL STATEMENT OF AN ORGANIZATION? † {draw:frame} 48 out of the 64 respondents says that the skill is not truely reflected in the financial statement, while 16 said the skill is truely reflected in the financial statement. TABLE 4. *: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"ARE YOU SATISFIED WITH THE PRESENT METHOD WHEREBY HUMAN RESOURCES IS REFLECTED IN FORM OF SALARIES AND WAGES ONLY? † {draw:frame} In the above question 47 respondents replied that they were not satisfied with the present method whereby human resources is shown in form of wages and salaries. 17 respondents believed that it were to shown in form of wages and salaries *TABLE 4. *10*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU FEEL THAT HUMAN RESOURCES SHOULD BE CAPITALIZED AND AMORTIZED LIKE OTHER FIXED ASSETS? † {draw:frame} Out of the 64 respondents, 53 believe that human resources should be capitalized and amortized with other financial assets, while 11 respondents said human resources should not amortized and capitalized. TABLE 4. 11*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK MONETARY WORTH OF AN EMPLOYEE SKILL OR SERVICES CAN AFFECT THE PROFITABILITY OF AN ORGANIZATION? † {draw:frame} 58 i. e. 90. 6% were of the opinion that the monetary worth of an employee can affect the profitability of organization, while 9. 4% were of the view that such cannot affect the protability of the organization. TABLE 4. 12*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THIS MONETARY VALUES OF HUMAN RESOURCES CAN THUS BE JUSTIFIED LIKE ANY OTHER ITEMS IN THE INCOME STATEMENT? † {draw:g} 54 respondents states that the monetary values of human resources can be justified like other items in the income statement, i. e. they can be treated and adjusted in the financial statement, while 10 respondents says otherwise. TABLE 4. 12*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THAT HUMAN RESOURCES ACCOUNTING IS POSSIBLE? † {draw:frame} 82. % of the respondents felt that human resources accounting because in production we cannot do without human factor, while 17. 2% feel that human resources accounting is totally impossible. TABLE 4. 13*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK INCOME STATEMENT IS COMPLETED WITHOUT THE CAPITALIZATION ND AMORTIZATION OF HUMAN RESOURCES? † {draw:frame} 51 respondents believe that inco me statement is not completed without the capitalization and amortization of human resources, while 13 respondents believe that there is no need for the capitalization and amortization of human resources. TABLE 4. 14*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK INCOME STATEMENT IS COMPLETE WITHOUT ADEQUATE CONSIDERATION OF HUMAN RESOURCES? † {draw:frame} 55 respondents maintain and believe that human resource elements are not well handled in the financial statement which the make the income statement incomplete, while 9 respondents feels that the income statement is complete without the consideration of human resources. TABLE 4. 15*: DISTRIBUTION OF THE RESPONSE ON THE QUESTION â€Å"DO YOU BELIEVE THAT HUMAN RESOURCES ACCOUNTING WILL HAVE IMPACT UPON CORPORATE FINANCIAL REPORTING IN THE FUTURE? † {draw:frame} 7. 8% of the respondents believe that human resources will have no impact upon corporate financial reporting in the future. 92. 2% felt that human resources accounting will have great impact upon corporate financial reporting in the future. TABLE 4. 16*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"ARE HUMAN RESOURCES (PEOPLE) THE MOST IMPORTANT ASSET OF AN ORGANIZATION? † {draw:frame} TABLE 4. 7*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO HRA INFORMATION PLAY ANY ROLE IN MAKING INVESTMENT DECISION BY INVESTORS AND OTHER USERS? † {draw:frame} 58 out of the 64 respondents felt that human resources accounting will play an important role in making investment decision by investors. 6 respondents believe that human resources accounting cannot affect investors’ decision in making in investment decision. {text:list-item} Question 5 and 10 give response to the null hypothesis which is to be tested. CHI-SQUARE TEST {draw:frame} {draw:frame} CHI-SQUARE TEST {draw:frame} {draw:frame}

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Introduction and Background of Collective Action - Essay Example An exceptionally applicable problem while investigating the flow of collective action is the attributes of the created or developed association, relative to upholding the mutual interests. Much of the time, the results of the collective action are very reliant on the kind of associations included, additionally to the institutional strategic plans, which are set up locally. In the ecological domain, for instance, it is important to recognize whether the collective prevails as an initiative by an association specifically controlled by the group or whether national/provincial administrative powers control and uphold its practices. From this point of view, there are two refinements of collective action: collaboration (base up, individual-to-individual collective action) and coordination(top-down, organization driven collective action). While some base up collective actions may get administration bolster, others prevail without its support. Additionally, some top-down and relative actions develop due to administration arrangements however don't get any bolster, while other aggregate activities receive backing from neighborhood and/or administrative bodies

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Advertising and promotions - Essay Example Two companies, Burger King and Victoria's Secrets use advertising and promotion as the main tools of marketing mix. Following Armstrong and Kotler (2000) advertising is more effective in attracting new customers than in retaining present customers. Thus, the companies have to find ways and methods to influence and persuade present customers buy and use their services and products.Christmas campaign launched by Victoria's Secrets was aimed to inform potential buyers about price reductions and invectives, new products and services proposed by the company. Advertising campaign was aimed to result in high response. To get the message, different types of media were used to attract target audience. Sunday newspapers and color supplements were invariably passed around the family for reading (McDonald and Christopher 2003). Advertising in a national business journals and entertainment magazines was an effective technique. Web banners and press advertisements were the main medium used during Christmas time. This marketing communications were selected to appeal to certain segments of the market. Since markets were also becoming more complex with an increasing number of groups and segments, specialized rather than national communication was required. This splintering of markets made it increasingly difficult to communicate with "total markets." For Victoria's Secrets, the effectiveness of marketing communications increased as the appeals approach an individual's predisposition, and the better the correspondence between them, the more likely it was that the exposure to advertising produced the desired action. From the consumer's standpoint, advertising informed and persuaded. It furnished information, called attention to some clues and not others, changed attitudes and opinions, related products to consumer need, gave consumers support for their decisions, affected the intensity of desires, and thereby generated action (Wells et al 2005). The promotion campaigns launched by Burger King in 2007 were reminder campaigns. The uniqueness of all advertising campaigns is that Burger King used the Simpsons Movie as the main tool pf promotion. The company produced a commercial with Simpsons popularizing Burger King's trade mark. The main mediums selected for promotion were TV and the Internet. For Burger King, promotion spurs the development of new target market, and leads to improved quality and service. Advertising gives the consumer greater choice and imposes downward pressure on prices (Lance and Woll 2006). "On-line type of promotion" has become the most popular one because it's major advantage in that it is featured at the location where many of the final decisions and actual purchases are made. Burger King used images of the Simpsons promoted through the website. Techniques used here include: temporary price reductions; extra value offers, including offers relating to future purchase; premium offers (incentives). This c ampaign also helped to create and maintain marketing systems. It fostered interfirm coordination and linkages of manufacturers, wholesalers, and retailers. For the marketing task was not complete with the sale of the product; satisfied customers has to be retained. Reaffirmation of consumer choice, a postsale activity, was important. Continued advertising after a purchase gave the customer public acknowledgment of his wise choice, and tends to eliminate or reduce cognitive dissonance. The Simpsons campaign showed that the customer was reassured and resold. Repeat business was the avenue to continued success, and postsale advertising often the course to repeat business (Labarbera et al 1998). In general, advertising should lead consumers to believe ads, to know companies and brands, to progress from product attention to a sale, or to change images, habits, and preferences, but the companies cannot easily determine how well the job is being done. To assess advertising impact, companies like Burger King and Victoria's Secrets require better specification of objectives and

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Introduction to African American Studies Essay Example | Topics and Well Written Essays - 1000 words

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Analysis Essay Example | Topics and Well Written Essays - 750 words - 1

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TAKE HOME MIDTERM Enlish Literature - Mode of cosmopolitanism at work Essay

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