Strategic Banking Operation for Customer Satisfaction:a Case Study of National Micro finance Bank

The major objective of this study was to find the strategic banking operation for customer satisfaction. More specifically daily operation, especially waiting time for the service on ATM, which will be provided to satisfy customers. Finding the time which customer perceive reasonable for them to spend while waiting banking service, and developing the model for matching the number of ATM to match various level of customer. for the tim

INFLUENCE OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL PERFORMANCE OF TEA MANUFACTURING COMPANIES IN KENYA - CASE OF MUDETE TEA FACTORY

The main objective of this study was to evaluate the influence of the accounting information system on the financial performance of tea manufacturing firms in Kenya, a case study of Mudete Tea Factory. The specific objectives were; to examine the influence of accounting information recording on financial performance, and to determine the influence of financial reporting on the financial performance of tea manufacturing firms in Kenya. The study was carried out in Mudete Tea Factory. The study was guided by a technology acceptance model. The study used a case study research design. The study employed a census sampling technique where all the target population was used in the study. Primary data was collected by the use of questionnaires, while secondary data from the firm’s audited financial statements for previous financial years. The reliability of the research instruments was tested through Cronbach’s Alpha. Validity was tested through expert analysis of the questionnaires. The data was analyzed through inferential statistics. Inferential statistics were represented through regression analysis and correlation analysis to determine the quality of the relationship between the dependent and independent variables. The findings of the study were presented using tables. The study showed that there exists a positive and significant relationship between the components of AIS and firm’s financial performance with an average R2 of 0.508. The study results also indicated that accounting information recording and financial reporting have a positive and significant effect on the financial performance of tea factories in Kenya. The research recommended that tea manufacturing firms should ensure they use accounting information systems in their daily activities which results in improved financial performance.JEL: M10; M41; O14  Article visualizations

THE EFFECT OF LONG-TERM DEBT FINANCING ON PROFITABILITY OF COMMERCIAL AIRLINES IN KENYA

The objective of this study was to assess the effect of long-term debt financing on the profitability of commercial airlines in Kenya. Pecking order theory directed the study. A cross-sectional research design was adopted in the study. The census sampling technique was. Secondary data was collected from audited financial statements. Panel data was analyzed using descriptive and inferential statistics. Descriptive statistics consisted of minimum values, maximum values, mean and standard deviation and inferential statistics consisted of correlational analysis, Hausman test for fixed and random effects and random effects models. Hausman test indicated that the random effect model was appropriate for the study. The study results showed that long-term debt financing has a negative and statistically significant effect on the profitability of commercial airlines in Kenya. This is supported by a regression coefficient of –0.2318 and a p-value of 0.038. The study recommends that executives of commercial airlines should aim to have a long-term debt that is manageable by the company and ensure that the long-term debt load is compatible with a favorable long-term debt ratio for the company to function without worrying about defaulting on loans. JEL: R40; L20; G20  Article visualizations

Maternal health and human rights

In Malawi the maternal mortality ratio is extremely high. Since almost all maternal deaths are avoidable, maternal mortality is also an issue of human rights. This paper examines the root causes of high maternal mortality in Malawi and applies a human rights-based approach to the reduction of maternal mortality. It recommends roles for the various duty-bearers.It describes indicators to monitor and evaluate the strategy and suggests how transparency and accountability should be ensured. In conclusion, full and effective implementation of the strategy is indispensable for achieving the fifth Millennium Development Goal that calls for the reduction of maternal mortality

EFFECTS OF RISK ASSESSMENT ON FINANCIAL ACCOUNTABILITY AS EVIDENCED IN NATIONAL GOVERNMENT CONSTITUENCIES DEVELOPMENT FUND IN KENYA

The objective of National Government Constituencies Development Fund is to promote human and infrastructural development at the community and constituency levels. The fund is expected to be operated with the highest level of transparency, probity, propriety, and accountability. Despite the elaborate measures put in place by the government to ensure transparency, financial accountability in many constituencies is still not as expected. Studies done on internal controls and financial accountability have been in other sectors such as public Universities, the ones done in constituencies have concentrated on the performance of county projects and have looked at only specific constructs of internal controls. The aim of the study was to examine the effect of risk assessment on financial accountability of national Government Constituencies development fund in Kenya. The study was structured on; agency theory and accountability theory. A correlation research design was adopted. The target population of the study was 1160 respondents while the sample population was 288 respondents consisting of; 72 committee members, 72 sub-county accountants, 72 fund account managers, and 72 internal auditors. Primary data was obtained by use of a questionnaire while secondary data was obtained from Auditor General’s Reports and financial statements of the NG-CDF’s. Cronbach Alpha was used to test reliability. Expert analysis and confirmatory factor analysis were used to assess Validity. Data was analyzed using both descriptive and inferential statistics Inferential statistics consisted of correlation analysis and simple linear regression analysis. A pilot test was carried out using 29 respondents. Cronbach Alpha was used to test the internal consistency of the questionnaire. All the constructs had indicators of above 0.7 confirming reliability. KMO and Bartlett’s tests were carried out to test validity. All constructs loaded values of above 0.4 thus confirming validity. It was established that there exists a strong and positive association exists between risk assessment and financial accountability evidenced by an r of 0.707 for risk assessment. It was recommended that their close scrutiny of all risk-prone activities should be analyzed. JEL: G10, G20, G32  Article visualizations

Abastecimento de água público em Lubango, Angola

Resumo O estágio decorreu no Laboratório Provincial de Controlo de Qualidade de Água da Huíla e teve como objetivo geral o estudo da problemática da qualidade da água de abastecimento público em Lubango. Apresentam-se aspetos gerais da qualidade da água, tais como a monitorização, o tratamento e o quadro normativo. Descreve-se a situação do abastecimento de água em Angola, referindo-se à legislação em vigor, a estratégia governamental para o desenvolvimento e os principais projetos em curso. Focando o caso de estudo de Lubango, apresenta-se este município e caracteriza-se seu sistema de abastecimento de água. Descreve-se a metodologia de análise físico-química da água desenvolvida em laboratório e o procedimento de inquérito a técnico e utentes para avaliar condições de funcionamento e de satisfação. Os resultados obtidos permitiram concluir que a qualidade da água abastecida cumpre na generalidade os critérios da OMS para os parâmetros físico-químicos. A população, por sua vez, revela estar consciente do risco microbiológico através do consumo da água, procedendo por isso, com muita frequência, à desinfeção da água ao nível do domicílio. Como contributo para a melhoria da gestão do sistema de abastecimento propôs-se um plano de monitorização da água que garanta a sua qualidade permanente, a higienização regular de reservatórios e condutas, o reforço do caudal para melhoria do serviço e a correção da acidez da água ao nível do seu tratamento. Palavras-chave: Abastecimento de água, qualidade da água, tratamento da água, indicadores de desempenho dos serviços de água, parâmetros físico-químicos, Lubango, Angola. Abstract The internship was held at the Provincial Water Quality Control Laboratory of Huíla and its general objective was to study the quality of public water supply in Lubango. General aspects of water quality are presented, such as monitoring, treatment and regulatory framework. The situation of the water supply in Angola is described, referring the actual legislation, the governmental development strategy and the main ongoing projects. The case study on the Lubango municipality focused the water supply system. The laboratorial methodology of water physical-chemical analysis and the procedures of the inquiry held to technician and end-users, to evaluate conditions of operation and satisfaction, are described. The results obtained allow to conclude that the quality of the water supplied generally meets the WHO criteria for the physical-chemical parameters. The population, on the other hand, shows to be aware of the microbiological risk involving water consumption, therefore, very often, resorts to water disinfection at the domicile. As a contribution to the improvement of the management of the water supply system, a water monitoring plan was proposed to guarantee its permanent quality, regular cleaning of reservoirs and conduits, reinforcement of the flow to improve the service and correction of water acidity at the level of their treatment. Keywords Water supply, water quality, water treatment, performance indicators of water services, physical-chemical parameters, Lubango, Angola

Effect of ivermectin on the larvae of Anopheles gambiae and Culex quinquefasciatus

BACKGROUND: Ivermectin is used extensively globally for treatment of helminthic and ectoparasitic infections in animals and humans. The effect of excreted ivermectin on non-target organisms in aquatic and terrestrial environments has been increasingly reported. Due to its low water solubility and adsorption to sediments, the ivermectin exposure-risk to aquatic organisms dwelling in different strata of water bodies varies. This study assessed the survival of larvae of Anopheles gambiae Giles and Culex quinquefasciatus Say, when exposed to low concentrations of ivermectin under laboratory conditions. METHODS: A total of 1800 laboratory reared mosquito larvae of each species were used in the bioassays. Twelve replicates were performed, each testing 6 concentrations of ivermectin (0.0, 0.001, 0.01, 0.1, 1.0 and 10.0 parts per million (ppm)) against third instar larvae of An. gambiae and Cx. quinquefasciatus. Larval mortality was recorded at 24 and 48 h post addition of ivermectin. RESULTS: Survival declined markedly with increase in ivermectin concentration in both species. While mean survival of An. gambiae at 24 h of exposure was 99.6 %, 99.2 % and 61.6 % in 0.001, 0.01 and 0.1 ppm of ivermectin, respectively, the mean survival of Cx. quinquefasciatus at the same dosage and time was 89.2 %, 47.2 % and 0.0 %. A similar pattern, but with higher mortality, was observed after 48 h of exposure. Comparison between the species revealed that Cx. quinquefasciatus larvae were significantly more affected by ivermectin than those of An. gambiae, both at 24 and 48 h. CONCLUSIONS: Low concentrations of ivermectin in the aquatic environment reduced the survival of larvae of An. gambiae and Cx. quinquefasciatus, with the effect being more marked in the latter species. It is suggested that this difference may be due to the different water strata occupied by the two species, with ivermectin adsorbed in food that sediment being more readily available to the bottom feeding Cx. quinquefasciatus than the surface feeding An. gambiae larvae

CONTROL ACTIVITIES AND FINANCIAL ACCOUNTABILITY LESSONS FROM THE NATIONAL GOVERNMENT CONSTITUENCIES DEVELOPMENT FUND IN KENYA

The objective of NG-CDF is to promote human and infrastructural development at the community and constituency levels. The aim of the study was to examine the effect of control activities on the financial accountability of NG-CDF funds in Kenya. The study was structured on; agency theory, fraud triangle theory, and accountability theory. Positivism research philosophy guided the study. A correlation research design was adopted. The target population of the study was 1160 respondents while the sample population was 288 respondents consisting of; 72 committee members, 72 sub-county accountants, 72 fund account managers, and 72 internal auditors. It was established that there exists a strong and positive association exists between control activities and financial accountability evidenced by; r = 0.718. Control activities were further established to have a significant effect on unsupported expenditure which was confirmed by β = 2.157, P-value 0.005. It was recommended that the NG-CDF management committee should strengthen the separation of duties and ensure that the stipulated guidelines for approval are followed at all times.JEL: G10, G20, G32  Article visualizations