Social accounting practices among Kenyan firms: An empirical study of companies quoted at Nairobi Securities Exchange

ABSTRACT Profit and shareholders wealth maximization have for long dictated accounting and reporting practices, the concern for the social costs and the benefits of the business practices have given rise to the need for environmental and social accounting. The Significance of the study was to determine how companies are reporting positive and negative externalities to the society. The main objectives of the study was to establish the most popular themes of social accounting in Kenya, determine how and location for disclosure of social accounting information. The population of the study was fifty seven companies quoted in NSE and longitudinal study was carried from 2008-2010. Census method was used to collect data. Secondary data was collected from published annual financial statement of all listed companies. The population of companies is categorized into four market segment, Content analysis and descriptive analysis was used in analyzing data. It was established in the year 2008, companies practicing social accounting were 72%, while 2009 were 75% and in 2010 were 81%. It was also established that community involvement and environment themes was leading in practice of social accounting. Finally, it was established that companies prefer non-monetary form over monetary form of presentation and also they prefer using separate location to using chairman's report in annual reports

Measurement of the Forward-Backward Asymmetry in the B -> K(*) mu+ mu- Decay and First Observation of the Bs -> phi mu+ mu- Decay

We reconstruct the rare decays $B^+ \to K^+\mu^+\mu^-$, $B^0 \to K^{*}(892)^0\mu^+\mu^-$, and $B^0_s \to \phi(1020)\mu^+\mu^-$ in a data sample corresponding to $4.4 {\rm fb^{-1}}$ collected in $p\bar{p}$ collisions at $\sqrt{s}=1.96 {\rm TeV}$ by the CDF II detector at the Fermilab Tevatron Collider. Using $121 \pm 16$ $B^+ \to K^+\mu^+\mu^-$ and $101 \pm 12$ $B^0 \to K^{*0}\mu^+\mu^-$ decays we report the branching ratios. In addition, we report the measurement of the differential branching ratio and the muon forward-backward asymmetry in the $B^+$ and $B^0$ decay modes, and the $K^{*0}$ longitudinal polarization in the $B^0$ decay mode with respect to the squared dimuon mass. These are consistent with the theoretical prediction from the standard model, and most recent determinations from other experiments and of comparable accuracy. We also report the first observation of the $B^0_s \to \phi\mu^+\mu^- decay and measure its branching ratio${\mathcal{B}}(B^0_s \to \phi\mu^+\mu^-) = [1.44 \pm 0.33 \pm 0.46] \times 10^{-6}$using$27 \pm 6$signal events. This is currently the most rare$B^0_s$ decay observed.Comment: 7 pages, 2 figures, 3 tables. Submitted to Phys. Rev. Let

Search for a New Heavy Gauge Boson Wprime with Electron + missing ET Event Signature in ppbar collisions at sqrt(s)=1.96 TeV

We present a search for a new heavy charged vector boson $W^\prime$ decaying to an electron-neutrino pair in $p\bar{p}$ collisions at a center-of-mass energy of 1.96\unit{TeV}. The data were collected with the CDF II detector and correspond to an integrated luminosity of 5.3\unit{fb}^{-1}. No significant excess above the standard model expectation is observed and we set upper limits on $\sigma\cdot{\cal B}(W^\prime\to e\nu)$. Assuming standard model couplings to fermions and the neutrino from the $W^\prime$ boson decay to be light, we exclude a $W^\prime$ boson with mass less than 1.12\unit{TeV/}c^2 at the 95\unit{%} confidence level.Comment: 7 pages, 2 figures Submitted to PR

Measurements of the properties of Lambda_c(2595), Lambda_c(2625), Sigma_c(2455), and Sigma_c(2520) baryons

We report measurements of the resonance properties of Lambda_c(2595)+ and Lambda_c(2625)+ baryons in their decays to Lambda_c+ pi+ pi- as well as Sigma_c(2455)++,0 and Sigma_c(2520)++,0 baryons in their decays to Lambda_c+ pi+/- final states. These measurements are performed using data corresponding to 5.2/fb of integrated luminosity from ppbar collisions at sqrt(s) = 1.96 TeV, collected with the CDF II detector at the Fermilab Tevatron. Exploiting the largest available charmed baryon sample, we measure masses and decay widths with uncertainties comparable to the world averages for Sigma_c states, and significantly smaller uncertainties than the world averages for excited Lambda_c+ states.Comment: added one reference and one table, changed order of figures, 17 pages, 15 figure

Search for heavy bottom-like quarks decaying to an electron or muon and jets in ppˉp\bar{p} collisions at s=1.96\sqrt{s}=1.96 TeV

We report the most sensitive direct search for pair production of fourth-generation bottom-like chiral quarks ($b'$) each decaying promptly to $tW$. We search for an excess of events with an electron or muon, at least five jets (one indentified as due to a $b$ or $c$ quark) and an imbalance of transverse momentum using data from $p\bar{p}$ collisions collected by the CDF II detector at Fermilab with an integrated luminosity of 4.8 fb$^{-1}$. We observe events consistent with background expectation and calculate upper limits on the $b'$ pair production cross section ($\sigma_{b\bar{b'}}\lesssim 30$ fb for $m_{b'}>$375 GeV/$c^2$) and exclude $m_{b'}<372$ \gevcc at 95% confidence level.Comment: For submission to PR

Observation of B(s)(0) -> J/psi K*(892)(0) and B(s)(0) -> J/psi K(S)(0) decays RID G-1087-2011 RID E-4473-2011

We report the first observation of two Cabibbo-suppressed decay modes of the B(s)(0) meson. Using a sample of p (p) over bar collisions at root s = 1.96 TeV corresponding to 5: 9 fb(-1) of integrated luminosity collected with the CDF II, the collider detector at the Fermilab Tevatron, we search for new B(s)(0) decay modes in a sample of events containing J/psi -> mu(+)mu(-) decays. We reconstruct a B(s)(0) -> J/psi K*(892)(0) 0 signal with K*(892)(0) -> K(+) pi(-), observing a yield of 151 +/- 25 events with a statistical significance of 8.0 sigma. We also reconstruct a B(s)(0) -> J/psi K(s)(0) signal with K(s)(0) -> pi(+)pi(-) , observing a yield of 64 +/- 14 events with a statistical significance of 7.2 sigma. From these yields, we extract the branching ratios B(B(s)(0) -> J/psi K* (892)(0) = (8.3 +/- 3.8) X 10(-5) and B(B(s)(0) -> J/psi K(0)) = (3.5 +/- 0.8) X 10(-5), where statistical, systematic, and fragmentation-fraction uncertainties are included in the combined uncertainty

Measurement of tt̅ spin correlation in pp̅ collisions using the CDF II detector at the Tevatron

The tt̅ spin correlation at production is a fundamental prediction of QCD and a potentially incisive test of new physics coupled to top quarks. We measure the tt̅ spin state in pp̅ collisions at √s=1.96  [square root of s=1.96] TeV using 1001 candidate events in the lepton plus jets decay channel reconstructed in the CDF II detector. In the helicity basis, for a top-quark mass of 172.5  GeV/c2 GeV/c superscript 2], we find a spin correlation coefficient κ=0.60±0.50  (stat)±0.16  (syst), consistent with the QCD prediction, κ≈0.40.United States. Dept. of EnergyNational Science Foundation (U.S.)Alfred P. Sloan Foundatio