@incollection{,
	
					
					
					33D2B1FBAA8B3EFEFC5E85B45CF78D8A
				,
	author={{Akuraun ShadrachIyortsuun} and {Kenneth TernguAkpusugh} and {Federal University, Wukari, Taraba State}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}13518
}

@book{b0,
	
	
		,
	title={{there goes the buck of my life savings. The Nation}}
		,
	author={{
			AAgoro
		}}
		
			,
	year={2009. 24 January, p 19}
		
	

}

@book{b1,
	
	
		,
	title={{The Contributory Pension Scheme: sensitization of key stakeholders of Benue State}}
		,
	author={{
			SAhmad
		}}
		
			,
	year={2007}
			,
	publisher={Benue State Government}
			,
	address={Makurdi, Nigeria}
		
	

}

@book{b2,
	
	
		,
	title={{Nigeria's Foreign Reserves Drop to $49 Billion. The Nation}}
		,
	author={{
			AAjibade
		}}
		
			,
	year={2009. 5 March, p 50}
		
	

}

@incollection{b3,
	
	
		,
	title={{an Overview of the Nigerian Pension Scheme from 1951 -2004}}
		,
	author={{
			NEBassey
		} and {
			OUEtim
		} and {
			FA&asinya
		}}
		
		
	
	
		,
	journal={{Global Journal of Humanities}}
		
			7
			1 & 2
			
			,
	year={2008}
		
	

}

@incollection{b4,
	
	
		,
	title={{2010) the Future of Retirement}}
		,
	author={{
			CBerry
		}}
	
	
		,
	booktitle={{The International Longetivity Center -UK}}
				
		
			ILC-UK
		
	

}

@book{b5,
	
	
		,
	title={{Retirement Management: Reorganizing the Nigerian Civil Service}}
		,
	author={{
			ABur
		}}
		
			,
	year={2001}
			,
	publisher={Benue State Government}
			,
	address={Makurdi, Nigeria}
		
	

}

@incollection{b6,
	
	
		,
	title={{Pensions in Nigeria: the performance of the new system of personal accounts}}
		,
	author={{
			BHCasey
		}}
		10.1111/j.1468-246X.2010.01381.x
	
	
		,
	journal={{International Social Security Review}}
		
			64
			1
			
			,
	year={2011}
		
	

}

@book{b7,
	
	
		,
	title={{Personnel and Human Resource Management. 5thed}}
		,
	author={{
			GACole
		}}
		
			,
	year={2002}
			,
	publisher={Thomson Learning}
			,
	address={London}
		
	

}

@book{b8,
	
	
		,
	title={{Human Resource Management}}
		,
	author={{
			SDugguh
		}}
		
			,
	year={2007}
			,
	publisher={Oracle Business Limited}
			,
	address={Makurdi, Nigeria}
		
	
	,
	note={1st ed.}

}

@incollection{b9,
	
	
		,
	title={{2013) an Assessment of the Impact of Contributory Pension Scheme to Nigerian Economic Development}}
		,
	author={{
			ADEdogbanya
		}}
		
	
	
		,
	journal={{Global Journal of Management And Business}}
		
			13
			2
			,
	year={2013}
		
	
	,
	note={Accessed 16th May}

}

@incollection{b10,
	
	
		,
	title={{A Comparative Analysis of Pension Reforms and Challenges in Ghana and Nigeria}}
		,
	author={{
			MWKpessa
		}}
		10.1111/j.1468-246X.2011.01394.x
	
	
		,
	journal={{International Social Security Review}}
		
			64
			2
			
			,
	year={2011}
		
	

}

@incollection{b11,
	
	
		,
	title={{On Retirement}}
		,
	author={{
			RHMoser
		}}
	
	
		,
	journal={{Annals of Internal Medicine}}
		
			127
			2
			
			,
	year={1997}
		
	

}

@book{b12,
	
	
		,
	title={{Life Planning: Preparing for Transitions and Retirement. New Directions for Student Services}}
		,
	author={{
			ENuss
		} and {
			CSchroeder
		}}
		
		
			,
	year={2002}
			83
		
	

}

@incollection{b13,
	
	
		,
	title={{}}
		,
	author={{
			CCNwachukwu
		}}
	
	
		,
	journal={{Human Resource Management Text.2nded.Port Harcourt}}
		
			,
	year={2000}
			,
	publisher={University of Port Harcourt Press Ltd}
		
	

}

@incollection{b14,
	
	
		,
	title={{Pensions Reform in Nigeria: A Comparison between the Old and New Scheme}}
		,
	author={{
			JOOdia
		} and {
			AEOkoye
		}}
		
	
	
		,
	journal={{Afro Asian Journal of Social Sciences}}
		
			3
			3
			
			,
	year={2012}
		
	

}

@book{b15,
	
	
		,
	author={{
			PPatrick
		}}
		,
	title={{New Business Ventures and Entrepreneurship. Home Wood}}
				Illinois
		
			,
	publisher={Irvin Inc}
			,
	year={1974}
		
	

}