The present study was concerned with seeking the opinions of Nigerian employers, Nigerians studying in the United States, and those studying in Nigeria concerning the need for human resource development in Nigeria. Data were collected through questionnaires mailed to selected Nigerian employers and to Nigerian students studying at various United States college campuses and at Nigerian university campuses. Problems of unemployment and critical shortages of skilled manpower continue to be rampant in Nigeria. The present investigation, through an analysis of questionnaire responses, seems to support the impression that little is really being done by Nigerian organization to upgrade and strengthen personnel talent in a planned and organized way. Most companies have no central long-range goal to guide their manpower development efforts. Much more time, effort, and expense are likely being devoted to the introduction of new operating systems or pieces of equipment than to the improvement of people.

The present sbudy is an effort to seek information from a type of organization rarely studied along the lines of employee satisfaction's correlation to job performance—a state institution for the mentally retarded—which will shed significant light on the dynamics of this question. It is unique in that it focuses closely on the specific job duties of both managerial and non-managerial employees as a basis for understanding the relationship between employee satisfaction and performance.

"This research study shall be the advancement of the Negro within business and professional enterprises in Texas since 1900. The objective is to discover if and where the colored people have made progress. If progress has been made, it must be due to some prevailing influence, and if no progress has been made, there has evidently been some hindering cause. This research shall try to discover these factors and record the results as they affected the progress of these people. It is the intention of this writer to race the educational, economic, and social advancement of these people and to show in what fields of endeavor they have advanced and in which fields they have failed. This advancement shall be traced from the year 1900 to the year 1950, showing the progress in ten year intervals."-- leaf 1.

The problem of this investigation is that of determining how double entry bookkeeping originated and evolved during the thirteenth, fourteenth and fifteenth century in mediaeval Italy and its influence on capital formation. The methodology of this study included the use of both primary and secondary sources of information. Great reliance was placed upon a direct examination of original documents found mainly in the State Archives of Genoa, Florence, Milan and Venice. Because this is basically a historical research, particular emphasis was given to the study and criticism of economic, political and religious conditions that most likely had a considerable influence on the creation and evolution of bookkeeping techniques and methods.