Top Management Team Diversity and the moderating effect of Discretionary Accounting Choices on Financial Reporting Quality among Commercial State Corporations in Kenya

The study aims to examine the moderating effect of discretionary accounting choices on the relationship between top management demographic diversity and financial reporting quality among state commercial firms in Kenya based on 248 firm-year observations for 2004 -2015. The study used correlational research design to achieve the sought objectives. It lays a broad foundation for the future research work into the theory and practice of financial reporting quality in commercial state corporations. The findings clearly reveal that, there exist both positive and negative relationship between discretionary accounting choices and financial reporting quality. However, the relationship varies with each financial reporting quality proxy measures. The demographic variables that were statistically significant in explaining FRQ were; age, education, tenure, gender and functional background diversity. Hence, managerial characteristics matter in explaining discretionary accounting choices and financial reporting quality in the companies. Despite the findings showed minimal significant effects on earnings quality and timeliness. Discretionary accounting choices should not be used by the management opportunistically but should be used to enhance quality reporting. The study recommends that stakeholders in commercial state corporations should ensure that discretionary accounting choices is improved to decrease manipulations of accounting information in order to increase the quality of reporting

Reconsidering Education for All at a time of Change: Influence of Economic Factors on access to Secondary Education in Narok County, Kenya

This paper sought to determine economic factors that influence access to secondary educational opportunities in Narok County, Kenya and to suggest strategies to help raise the transition rates of learners from primary to secondary schools. The study employed descriptive survey research design involving both qualitative and quantitative approaches. Study participants comprised head teachers, teachers and students in both primary and secondary schools. Stratified sampling technique was used to select twenty-four (24) primary school head teachers, forty-eight (48) primary school teachers and eight (8) secondary school principals. A total of 68 class eight pupils and 44 form one students were selected using simple random sampling from the sampled schools. Data were collected using questionnaires and an interview schedule. Pilot testing was done with questionnaires to test reliability and validity. To obtain the reliability the test-retest method was employed. Pearson Product Moment was employed to compute the correlation coefficient. A correlation co-efficient of 0.77 was obtained. Qualitative data were analysed inductively through content analysis while SPSS was used to analyse quantitative data. Results were presented in form of tables, figures, frequencies and percentages. It was established that household poverty and opportunity costs of education have influences on completion rates and lead to dropouts from basic schooling. The study recommends the need for the government and private sector employing a long term strategy in expanding secondary education in Kenya. This could include poverty mitigation and reduction in cost of secondary schooling and improvement of basic infrastructure, improvement of the quality of education in the country in order to reduce the opportunity costs and also through provision of more subsidies to improve the level of enrollment in basic education

Extending the role of non-professionals: the case of healthcare assistants (HCA) in secondary healthcare in the UK NHS

This thesis sets out to understand the nature of non-professionals as they engage in extended roles and develops a sophisticated understanding of the drivers and causes of extended roles. It therefore, uses healthcare assistants (HCA) in healthcare in the NHS as an illustrative case, to address the theoretical concerns of the research. These questions ask, first what are extended roles, why do they persist among non-professionals and whether policy can explain why extended roles occur. The contributions offered are based on the analysis of the labour process of HCA work and inter-professional boundaries and how these limit extended roles. It also offers an assessment of how Agenda for Change (AfC) policy working in an environment in which resources are constrained and the factors that lead to these outcomes. It offers the theory of psychological contracts and introduces the notion of third party obligations as part of the reason why extended roles within non-professionals persist

Payment Delays and Financial Performance of Construction Firms in Vihiga County, Kenya

The purpose of this study was to establish whether payment delays affect financial performance of construction firms. The study employed cross sectional research design, stratified simple random sampling and census survey of 32 construction firms. The study relied on secondary data from audited financial reports. Data was analyzed using both descriptive and inferential statistics - multivariate analysis. There was no statistical significant effect between delayed payments and financial performance as measured by Net profit margin and current ratio, probably other factors or measures such as management style and strategies could have affected the two variables. Our conclusion however, is that late payments in commercial transactions by the public or generations  and private entities have detrimental effects on the business environment,  especially by exacerbating the burden of already financially constrained firms which can ultimately push them out of business. The study was only limited to one financial year and construction firm

Strengthening Capacities of Communities for Sustainable Forest Management : The Case of Renk County, South Sudan

Peer reviewe

Urbanism, ethnic consciousness and affinity in Nigeria

Nigeria, just like any other nation in the world, can boast of several urban centers or settlements. These urban centers emerged as a result of their historical role in the formation and development of the country. With urbanization, it is expected that an urban culture of individuality, transiency and anonymity arising from the heterogeneous population as postulated by Louis Wirth and Max Weber would have emerged. This Urban culture consequently would erase every form of parochialism and traditionalism among the urban dwellers thereby making them more national than ethnic - minded. In other words,it would have undermined every form of ethnic sentiment and affiliation and promoting the feelings of patriotism and nationalism among the people. A historical consideration of the antecedents in the country (Nigeria) tends to point to the contrary thereby bringing to question Wirth‘s exposition. Happenings in the country seem to reveal more ethnic sentiments and allegiance among the people and urbanites in particular than national sentiment and allegiance. These ethnic sentiments and affinity are attributable to several causal factors as politico-economic marginalization, urban insecurity among others. This contradiction, of course,has implications for national security and development.For urban ethnic consciousness and affinity to be dissuaded and eradicated in the country, policies such as federal character, state and/or ethnic origin and sectional - perceived marginalization etc. should be re-considered for a meaningful national consciousness and patriotism devoid of ethnic sentiments and affiliation to be attained in the country.Keywords: Urbanism, Ethnic, Consciousness, Affinity, Affiliation, Nigeri

THE EFFECT OF CORPORATE GOVERNANCE AND CAPITAL STRUCTURE ON PERFORMANCE OF FIRMS LISTED AT THE EAST AFRICAN COMMUNITY SECURITIES EXCHANGE

The purpose of the study was to establish the effect of corporate governance and capital structure on performance of firms listed at the East African community securities exchange. Specifically the study sought to establish the effect of capital structure on the relationship between corporate governance and firm performance of listed companies in Kenya, Tanzania, Uganda, Rwanda and Burundi. Based on the agency theory this study builds a comprehensive framework to answer the research question on whether good corporate governance affects firms performance by integrating capital structure into the governance model. A census survey was carried out on all the 98 listed companies between 2009 and 2013 in Nairobi Securities Exchange, Uganda Securities Exchange, Dar es Salaam Stock Exchange and Rwanda Stock Exchange. Out of the 98 firms that were targeted, 56 were analyzed constituting 57%. The findings revealed that the there was a significant positive relationship between corporate governance and firm performance. The study also confirmed that there is a positive significant intervening effect of capital structure (leverage) on the relationship between corporate governance and firm performance. From a theoretical perspective, this study not only explains how corporate governance affects firm performance, but also uncovers the importance of capital structure in a corporate governance system

THE EFFECT OF CORPORATE GOVERNANCE AND CAPITAL STRUCTURE ON PERFORMANCE OF FIRMS LISTED AT THE EAST AFRICAN COMMUNITY SECURITIES EXCHANGE

The purpose of the study was to establish the effect of corporate governance and capital structure on performance of firms listed at the East African community securities exchange. Specifically the study sought to establish the effect of capital structure on the relationship between corporate governance and firm performance of listed companies in Kenya, Tanzania, Uganda, Rwanda and Burundi. Based on the agency theory this study builds a comprehensive framework to answer the research question on whether good corporate governance affects firms performance by integrating capital structure into the governance model. A census survey was carried out on all the 98 listed companies between 2009 and 2013 in Nairobi Securities Exchange, Uganda Securities Exchange, Dar es Salaam Stock Exchange and Rwanda Stock Exchange. Out of the 98 firms that were targeted, 56 were analyzed constituting 57%. The findings revealed that the there was a significant positive relationship between corporate governance and firm performance. The study also confirmed that there is a positive significant intervening effect of capital structure (leverage) on the relationship between corporate governance and firm performance. From a theoretical perspective, this study not only explains how corporate governance affects firm performance, but also uncovers the importance of capital structure in a corporate governance system

Factors Associated with Early Sexual Debut among Ghanaian Women from the Manya – Krobo District, – Ghana, 2011

Affiliation: Department of Epidemiology and Biostatistics GW, School of Public Health and Health Services Title: Factors associated with early sexual debut among Ghanaian women from the Manya – Krobo district, – Ghana, 2011 Background: The dipo, a Krobo puberty initiation rite practiced annually among an estimated 2,000 Ghanaian females ages 2–20, is a cultural rite of passage into womanhood that is intended to promote abstinence from sexual activity until marriage. Objectives: This study examined the risk of early sexual debut among dipo-initiated Krobo females versus uninitiated Krobo females. This study also assessed Manya–Krobo societal opinions regarding the sexual health outcomes of initiates and existing modifications of the rite. Methods: Mixed-methods. Utilizing a retrospective cohort study design, we surveyed 306 unwed Krobo females from Agormanya ages 13–20. We employed Cox proportional hazard regressions assessing the effects of model covariates upon sexual debut and age at sexual debut. Qualitative analysis included nine interviews conducted among Manya–Krobo district community members who either supported or opposed the dipo. Responses were analyzed using Dedoose QDA software to determine patterns in attitudes and opinions regarding initiates’ sexual behaviors and to identify current ceremonial changes. Results: Dipo initiated participants had a 1.8 increased hazard rate of early sexual debut as compared to uninitiated participants after adjusting for covariates, however, results were not statistically significant (aHR: 1.8, 95% C.I: 0.8–4.0). Qualitative data indicated that some dipo opponents stated participation promotes promiscuity and teen pregnancy while select supporters asserted the rite protects participants from these outcomes. Key ceremonial changes included a reduction in age eligibility and length of dipo preparatory period. Conclusions: These study findings do not offer conclusive evidence that participation in the dipo increases the risk of early sexual debut among initiated versus uninitiated Krobo females. Study findings suggest the reduction in age of dipo eligibility may increase the likelihood of sexual debut following the ceremony. Participants who received the rite as toddlers had a greater length of time between the dipo and adulthood to become sexually active post-initiation than females who were initiated during their late teens/early twenties