Impact of globalization on the human resource management function in developing countries: a case study of Kenya public corporations

KCA Journal of Business Management > Vol 1, No 1 (2008)This study seeks to establish if the adoption of International Financial Reporting Standards (IFRS) in Kenya has been associated with higher accounting quality for listed companies. The International Accounting Standards Board (IASB), in its objectives and preamble, supposes that the beneficial effects from IFRS adoption include transparency, accounting quality and reduced cost of capital. Based on these assumptions, this study applied accounting quality measures; earnings management, timely loss recognition and value relevance to find out whether the adoption of IFRS has led to improvements in accounting quality in companies listed in Kenya. The methodology is based on prior literature definition of metrics of accounting quality mainly earnings management, timely loss recognition and value relevance. The study differs from the previous ones by overcoming difficulties in controlling for confounding factors faced in previous studies which could have led to less reliable results. Three out of the eight metrics indicated that quality had marginally improved while five indicated that it had marginally declined. These mixed outcomes are very much in line with findings in other studies and the study contributes to the debate by explaining why accounting quality outcomes are still not consistent with IFRS promises in spite of improved test conditions.This study seeks to establish if the adoption of International Financial Reporting Standards (IFRS) in Kenya has been associated with higher accounting quality for listed companies. The International Accounting Standards Board (IASB), in its objectives and preamble, supposes that the beneficial effects from IFRS adoption include transparency, accounting quality and reduced cost of capital. Based on these assumptions, this study applied accounting quality measures; earnings management, timely loss recognition and value relevance to find out whether the adoption of IFRS has led to improvements in accounting quality in companies listed in Kenya. The methodology is based on prior literature definition of metrics of accounting quality mainly earnings management, timely loss recognition and value relevance. The study differs from the previous ones by overcoming difficulties in controlling for confounding factors faced in previous studies which could have led to less reliable results. Three out of the eight metrics indicated that quality had marginally improved while five indicated that it had marginally declined. These mixed outcomes are very much in line with findings in other studies and the study contributes to the debate by explaining why accounting quality outcomes are still not consistent with IFRS promises in spite of improved test conditions

Public Procurement Oversight Authority : an assessment of its effectiveness in fighting corruption and promoting ethical practices in public procurement in Kenya

Submitted in partial fulfillment of the requirements for the Degree of Masters of Arts in Applied Philosophy and Ethics at Strathmore UniversityThe debate on corruption and financial impropriety has been raging in Kenya for the past 20 years. Procurement processes by public institutions has been identified as the main conduit for loss of public funds in the various reports by both the Ethics and Anti-Corruption Commission and the Public Procurement Oversight Authority. As part of the reform process to address this problem, the Public Procurement Oversight Authority was established. This study focused primarily on an in-depth assessment of the PPOA and its effectiveness in fighting corruption and promoting ethical practices in public procurement in Kenya. It makes recommendations aimed at strengthening the institution. This study adopted a descriptive study design. Purposive sampling was used to select the study subjects and a total of 84 respondents were interviewed. Descriptive statistics was used to generate data on study variables and inferences made on the performance of the PPOA.Content and thematic analysis was used to analyze qualitative data on views and perceptions of the respondents. The findings show that the number of cases on corruption in Public procurement has increased since the establishment of PPOA.This may not necessarily mean that PPOA had failed with regard to promoting ethical practices. In fact,the study revealed that PPOA’s performance was good and had achieved majority of targets set for the year especially on conducting Audits and assessment. The increasing trend could be as a result of expanded democratic space in Kenya since the enactment of the Constitution 2010 and the growth of the media which has made dissemination of information easy and the effect of the economic growth within the same period, which may have translated to more procurement. In addition, the findings revealed a well-defined institutional framework and elaborate structures put in place by PPOA. The PPOA has the capacity and strategies to fight corruption and promote ethical behavior in the procurement process. However, there is need to strengthen it by increasing the human capacity and resources, improve communication, intensify follow-ups on audits done and enhance collaboration with other institutions like EACC and DPP for strict law enforcement. In addition, this research recommends collaboration with educational institutions to specifically incorporate ethics in the learning curriculum in order to mould individuals at an early stage. Also, further research should be done to assess the interaction of PPOA with the county governments and the impact on its capacity

EFFECT OF REWARD AND COMPENSATION STRATEGIES ON THE PERFORMANCE OF COMMERCIAL BANKS IN KENYA

This paper will examine the effect of reward and compensation strategies on the performance of commercial banks in Kenya. ABSTRACT During the last decade, the Human Resource Management (HRM) field has shifted from a micro focus on individual HRM practices to a debate on how HRM as a more holistic management approach may contribute to the competitive advantage of the organization. The shift from examining single HRM practices to systems of practices entails focusing on the interrelationship between the various elements of the HRM system. This has created a lot of interest on the specific effect of human resources management strategies on performance. However, review of available literature indicates a serious lack of empirical studies designed to investigate whether a good alignment between human resources management and firm strategy has a positive or negative effect on performance of commercial banks in Kenya. This has led to a high desire by bank managers to know the contribution of human resource strategies to performance. This study, therefore, sought to investigate the effect of reward and compensation strategies on the performance of commercial banks in Kenya. The research adopted a mixed method approach which consisted of both qualitative and quantitative approaches. This allowed the two approaches to complement each other for better results. Specifically the study adopted the survey method. The study targeted a population of 46 banks and 2,738 employees who included: the CEOs, HR managers, Operations managers and other employees. The Nairobi head office of each bank was purposively sampled since strategies and policies are made at the headquarters and then cascaded to the branches. To ensure representation of the various subgroups in the population a sample of 349 employees was selected using stratified random sampling. Data was collected using self-administered questionnaires and interviews. Statistical data analysis involved first editing and coding the questionnaire and interview responses; : 2201-6333 (Print) ISSN: 2201-6740 (Online) www.ijern.com 2 tabulating the data; and then performing several statistical computations including averages and percentages. Statistical computer software (SPSS and Ms Excel) were also used in data analysis. Analyzed data was then presented using tables, pie charts and percentages. Analyzed data was interpreted to get the meanings. From this study it was found that reward and compensation strategies have a significant positive effect on performance of commercial banks in Kenya. The study established that banks are currently emphasizing on rewarding and compensating their employees. Therefore, bank performance is influenced by specific HRM related actions. From this study it is concluded that financial and non financial rewards can combine to enhance firm performance. Based on the findings, it is also concluded that there is a positive relationship between strategic reward and compensation and employee performance among commercial banks in Kenya. The study recommends that commercial banks should embrace the use of both financial and non financial rewards in addition to other incentives and performance related pay schemes. All this should be linked with the overall banks strategy. Banks also need to develop and document strategies for rewarding and compensating firm performance. ISS

Electrocardiographic changes in patients undergoing targeted temperature management

ObjectivesTargeted temperature management is the recommended therapy for comatose patients after an out‐of‐hospital cardiac arrest resuscitation due to the reduction in neurological damage and improved outcomes. However, there may result in electrocardiographic instability depending on the degree of targeted temperature management, including minor or life‐threatening dysrhythmias or conduction delays. This project aims to describe the frequency of ECG interval changes and clinically relevant dysrhythmias in targeted temperature management patients.MethodsThis is a retrospective observational study from January 2009 to December 2015. Patients who qualified for the study had a non‐traumatic cardiac arrest with a return of spontaneous circulation, received targeted temperature management at 33.5°C for 24 hours followed by 16 hours of rewarming. ECG interval changes and dysrhythmias were recorded immediately after return of spontaneous circulation, and at 24 and 48 hours post return of spontaneous circulation.ResultsA total of 322 patients (age 61.0 ± 16.9 years) had targeted temperature management initiated during the study period, of which 169 had complete data and 13 died prior to completing 24 hours of hypothermia. There were statistically significant changes during targeted temperature management in heart rate (96.7 ± 26.0/min before targeted temperature management; 69.5 ± 19.1/min during, P < 0.001), QRS duration (115.1 ± 32.6 ms before targeted temperature management; 107.8 ± 27.9 ms during targeted temperature management, P < 0.001), and QTc (486.3 ± 52.8 ms before targeted temperature management; 526.9 ± 61.7 ms during targeted temperature management, P < 0.001). There were cardiac dysrhythmias that received treatment during cooling and rewarming.ConclusionDuring the period of targeted temperature management and rewarming, we observed few self‐limiting ECG interval changes and no clinically significant dysrhythmias in this population during the period of targeted temperature management.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/156464/2/emp212104_am.pdfhttp://deepblue.lib.umich.edu/bitstream/2027.42/156464/1/emp212104.pd

Assessment of Cardiac, Vascular, and Pulmonary Pathobiology In Vivo During Acute COVID‐19

Background: Acute COVID‐19–related myocardial, pulmonary, and vascular pathology and how these relate to each other remain unclear. To our knowledge, no studies have used complementary imaging techniques, including molecular imaging, to elucidate this. We used multimodality imaging and biochemical sampling in vivo to identify the pathobiology of acute COVID‐19. Specifically, we investigated the presence of myocardial inflammation and its association with coronary artery disease, systemic vasculitis, and pneumonitis. Methods and Results: Consecutive patients presenting with acute COVID‐19 were prospectively recruited during hospital admission in this cross‐sectional study. Imaging involved computed tomography coronary angiography (identified coronary disease), cardiac 2‐deoxy‐2‐[fluorine‐18]fluoro‐D‐glucose positron emission tomography/computed tomography (identified vascular, cardiac, and pulmonary inflammatory cell infiltration), and cardiac magnetic resonance (identified myocardial disease) alongside biomarker sampling. Of 33 patients (median age 51 years, 94% men), 24 (73%) had respiratory symptoms, with the remainder having nonspecific viral symptoms. A total of 9 patients (35%, n=9/25) had cardiac magnetic resonance–defined myocarditis. Of these patients, 53% (n=5/8) had myocardial inflammatory cell infiltration. A total of 2 patients (5%) had elevated troponin levels. Cardiac troponin concentrations were not significantly higher in patients with and without myocarditis (8.4 ng/L [interquartile range, IQR: 4.0–55.3] versus 3.5 ng/L [IQR: 2.5–5.5]; P=0.07) or myocardial cell infiltration (4.4 ng/L [IQR: 3.4–8.3] versus 3.5 ng/L [IQR: 2.8–7.2]; P=0.89). No patients had obstructive coronary artery disease or vasculitis. Pulmonary inflammation and consolidation (percentage of total lung volume) was 17% (IQR: 5%–31%) and 11% (IQR: 7%–18%), respectively. Neither were associated with the presence of myocarditis. Conclusion: Myocarditis was present in a third patients with acute COVID‐19, and the majority had inflammatory cell infiltration. Pneumonitis was ubiquitous, but this inflammation was not associated with myocarditis. The mechanism of cardiac pathology is nonischemic and not attributable to a vasculitic process

Comparison of Two Methods to Quantify 2,6-Dichlorophenol from Tick Amblyomma cajennense by GC/MS-SIM

Amblyomma cajennense (Acari: Ixodidae) é um carrapato de grande importância sócio-econômica no subcontinente Sul-Americano. Apesar disso, pouco se conhece acerca de sua ecologia química, cuja informação é crucial para o seu controle. Nesse estudo, 2,6-diclorofenol (2,6-DCP), o feromônio sexual de A. cajennense foi quantificado por cromatografia gasosa acoplada a espectrometria de massas no modo de análise por monitoramento seletivo de íons (CG/EM-MSI) a partir de fêmeas alimentadas em coelhos durante 6 dias. O extrato do feromônio sexual foi obtido pela exposição ao ultrassom de fêmeas virgens em hexano em duas amostras independentes. Nenhum pré-tratamento da amostra foi necessário. Os métodos de adição padrão (SA) e de curva de calibração com 5-bromo-4-hidróxi-3-metóxibenzaldeído (5-BrV) como padrão interno (IS) foram utilizados para a quantificação. O conteúdo de 2,6-DCP não apresentou diferença significativa entre os extratos e/ou métodos utilizados. Os resultados mostraram que as faixas de concentração de 2,6-DCP por fêmea foram de 2,03-2,27 ng mL -1 e de 2,06-2,24 ng mL -1 para os métodos SA e IS, respectivamente. Os métodos mostraram ser específicos, sensíveis e fidedignos na determinação de 2,6-DCP em carrapatos. Amblyomma cajennense (Acari: Ixodidae) is a tick of socioeconomic importance in the South American sub-continent. Nevertheless, little is known pertaining to its chemical ecology, information deemed crucial to its management. In this study, the tick sex pheromone 2,6-dichlorophenol (2,6-DCP) was quantified from A. cajennense fed on rabbits for 6 days by use of gas chromatography-mass spectrometry in the selected ion monitoring mode (GC/MS-SIM). The sex pheromone extract was obtained by the exposure of attractive females to hexane and ultrasound probe in two independent samples. Clean-up was not necessary. Standard addition method (SA) and calibration curve with 5-bromine-4-hydroxy-3-methoxybenzaldehyde (5-BrV) as an internal standard (IS) were employed in the quantification. 2,6-DCP contents did not show significant differences between extracts and/or methods. Results showed that the concentration range of sex pheromone per female were 2.03-2.27 ng mL -1 and 2.06-2.24 ng mL -1 for SA and IS methods, respectively. The methods provide a specific, sensitive and reliable technique for determining 2,6-DCP levels in ticks

Assessment of Cardiac, Vascular, and Pulmonary Pathobiology In Vivo During Acute COVID-19.

Background Acute COVID-19-related myocardial, pulmonary, and vascular pathology and how these relate to each other remain unclear. To our knowledge, no studies have used complementary imaging techniques, including molecular imaging, to elucidate this. We used multimodality imaging and biochemical sampling in vivo to identify the pathobiology of acute COVID-19. Specifically, we investigated the presence of myocardial inflammation and its association with coronary artery disease, systemic vasculitis, and pneumonitis. Methods and Results Consecutive patients presenting with acute COVID-19 were prospectively recruited during hospital admission in this cross-sectional study. Imaging involved computed tomography coronary angiography (identified coronary disease), cardiac 2-deoxy-2-[fluorine-18]fluoro-D-glucose positron emission tomography/computed tomography (identified vascular, cardiac, and pulmonary inflammatory cell infiltration), and cardiac magnetic resonance (identified myocardial disease) alongside biomarker sampling. Of 33 patients (median age 51 years, 94% men), 24 (73%) had respiratory symptoms, with the remainder having nonspecific viral symptoms. A total of 9 patients (35%, n=9/25) had cardiac magnetic resonance-defined myocarditis. Of these patients, 53% (n=5/8) had myocardial inflammatory cell infiltration. A total of 2 patients (5%) had elevated troponin levels. Cardiac troponin concentrations were not significantly higher in patients with and without myocarditis (8.4 ng/L [interquartile range, IQR: 4.0-55.3] versus 3.5 ng/L [IQR: 2.5-5.5]; P=0.07) or myocardial cell infiltration (4.4 ng/L [IQR: 3.4-8.3] versus 3.5 ng/L [IQR: 2.8-7.2]; P=0.89). No patients had obstructive coronary artery disease or vasculitis. Pulmonary inflammation and consolidation (percentage of total lung volume) was 17% (IQR: 5%-31%) and 11% (IQR: 7%-18%), respectively. Neither were associated with the presence of myocarditis. Conclusions Myocarditis was present in a third patients with acute COVID-19, and the majority had inflammatory cell infiltration. Pneumonitis was ubiquitous, but this inflammation was not associated with myocarditis. The mechanism of cardiac pathology is nonischemic and not attributable to a vasculitic process. Registration URL: https://www.isrctn.com; Unique identifier: ISRCTN12154994

Chemical and biological pheromone of Amblyomma cajennense (Fabricius, 1787) (Acari: Ixodidae)

Made available in DSpace on 2014-07-29T15:13:38Z (GMT). No. of bitstreams: 1 Tese_Kennedy_2010.pdf: 1273886 bytes, checksum: d53179ca59a4af096e34e7c640527b2d (MD5) Previous issue date: 2010-08-13Amblyomma cajennense, commonly known as Cayenne tick, is a three-host tick widely distributed in Brazil and in the rest of Latin American countries. Owing to its low host specificity, it plays an important role in the transmission of pathogens in animals and man. Chemical communication is a vital component in tick biology whereby pheromones are largely responsible in the regulation of mating, recognition of sexual partner and copulation. By understanding the behaviour of A. cajennense and the pheromones involved, there exists practical possibility for the use of these substances as an additional method of control thereby reducing the use of acaricides. Based on this, the aims of this work were to quantify and elucidate behaviours induced by pheromones emitted by females A. cajennense as well as identify and characterize qualitatively and biologically the pheromone produced by males. Engorged females were collected from naturally-infested horses for the establishment of laboratory colonies for use in this study. The pheromones were obtained by extraction in hexane and sonication by ultra-sound of fed males and females. The female sex pheromone, 2,6-dichlorophenol (2,6-DCP), was quantified by GC/MS using internal standard and standard addition methods through construction of calibration curves using 5-bromine-4-hydroxy-3-methoxybenzaldehyde and 2,6-DCP, respectively. The male extract was analysed chemically by GC/MS in comparison with standards. As concerns biological tests, glass beads were treated with two femaleequivalents of the female pheromone and 2,6-DCP in an equivalent concentration and exposed to males to observe the induced behaviour(s). Attraction to the male pheromone was evaluated by release of individual unfed, virgin females to three concentrations (1, 5 and 10 male-equivalents) of the extract in olfactometer bioassays. Orientations towards the odour source were analysed by Kruskal-Wallis and displacement angles by Circular Statistics. Aggregation was evaluated by releasing the tick stages in Petri dish bioassays shortly followed by introduction of filter paper strips impregnated with 10 male-equivalents of the extract and recording tick responses on camera. Data analysis was by Chi-square test. Tests for attachment were carried out in vivo in rabbits, Oryctolagus cuniculus, and the released ticks observed in determined intervals between 20min and 24hrs. The data was analysed by Wilcoxon signed-ranked test and Friedman s repeated measures ANOVA. The results indicated that each female emits 2.15 ng ml-1 of pheromone on average. The male extract was positive for benzoic acid, nonanoic acid, salicylic acid, benzaldehyde, 2,6-DCP, limonene and methyl salicylate. The female extract and 2,6- DCP stimulated mounting in up to 80% and 73% of all cases, respectively, confirming that 2,6-DCP alone mediates mounting behaviour in A. cajennense. There was no statistically significant attraction or aggregation in males or females induced by the male pheromone. However, significantly faster and greater attachment was recorded in both. The behavioural responses corresponded with the pheromone s composition. It was concluded that the male pheromone promotes neither attraction nor aggregation but is responsible for faster fixation of A. cajennense adults. The pheromone also contains different proportions and differs from other Amblyomma species as far as the presence or absence of certain components is concerned. The results serve as a first step in advanced studies aimed at development of novel strategies for the management of this species using these pheromones.Amblyomma cajennense, vulgarmente conhecido como carrapato-estrela, é um carrapato trioxeno que está amplamente difundido no território brasileiro e nos demais países da América Latina. Dada a sua baixa especificidade, assume um importante papel na transmissão de patógenos entre os animais e o homem. A comunicação química é um componente vital na biologia dos carrapatos, onde feromônios são majoritariamente responsáveis na regulação da busca pelo parceiro e a cópula. Compreendendo o comportamento de A. cajennense e os feromônios envolvidos, existem possibilidades práticas do uso destas substâncias como uma forma alternativa e satisfatória de controlálos minimizando o uso de acaricidas. Diante disso, procurou-se neste trabalho, quantificar e elucidar comportamentos instigados por feromônio produzido por fêmeas bem como identificar e caracterizar qualitativa e biologicamente feromônio de machos. Fêmeas ingurgitadas de A. cajennense foram colhidas de eqüinos naturalmente infestados para estabelecimento de colônias no laboratório. Os feromônios foram obtidos por extração e sonicação em hexano de machos ou fêmeas de carrapatos alimentados. Quantificou-se o feromônio sexual, o 2,6-diclorofenol (2,6-DCF), em fêmeas pelas técnicas de padrão interno, com 5-bromo-4-hidróxi-3-metóxi-benzaldeido como referência interna, e adição padrão por meio de cromatografia gasosa acoplada à espectrometria de massas (CG/EM) através de construção de curvas de calibração. O extrato dos machos foi analisado quimicamente por CG/EM diante de padrões sintéticos. No que concerne aos testes biológicos, pérolas de vidro foram tratadas com dois equivalentes-fêmea de amostra de feromônio extraído de fêmeas e com 2,6-DCF em uma dose equivalente e expostas aos machos para observar comportamento(s) provocado(s). A atração diante do feromônio de machos foi avaliada pela liberação individual de fêmeas, machos e ninfas virgens, não alimentadas, frente a três concentrações (1, 5 e 10 equivalentes-macho) do extrato de machos, em um olfatômetro. As orientações à fonte de odor foram analisadas por teste de Kruskal-Wallis e os ângulos por Estatística Circular. A agregação foi avaliada pela aplicação de 10 equivalentes-macho do extrato em arenas de placas de Petri e os dados analisados por Chi-quadrado. Testes de fixação foram feitos in vivo em coelhos, Oryctolagus cuniculus, onde os carrapatos foram liberados e observados em intervalos determinados entre 20min e 24hs e suas respostas analisadas por testes de Wilcoxon e ANOVA Friedman. Os resultados mostraram que uma fêmea libera em média 2,15 ng mL-1 de feromônio. O extrato de machos apresentou ácido benzóico, ácido nonanóico, ácido salicílico, benzaldeido, 2,6-DCF, limoneno e salicilato de metila. O extrato de fêmeas e o 2,6-DCF sintético estimularam a monta em até 73% de casos, respectivamente, confirmando que o composto é responsável por mediar à monta em A. cajennense. Não houve atração nem agregação estatisticamente maior dos machos e fêmeas diante do feromônio procedente de machos. Entretanto, uma fixação significativamente maior e mais rápida foi registrada dentro de 24 h em ambos os sexos. Os achados de respostas biológicas corresponderam com a composição química de feromônio de machos. Concluiu-se que o feromônio de machos não promove atração nem agregação, mas é responsável pela fixação de adultos de A. cajennense. O feromônio também possui diferenças na proporção e na presença de determinados compostos descritos em outras espécies do gênero Amblyomma. Os resultados estão discutidos como um ponto de partida para estudos avançados visando o desenvolvimento de novas estratégias de controle e de manejo desta espécie utilizando esses feromônios