359 research outputs found

    Effect of Audit Committee Independence on the Financial Performance of Insurance Firms in Kenya

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    The aim of this study was to examine the effect of audit committee independence (ACI) on the financial performance of insurance firms in Kenya. The study analyzed data from the 55 insurance firms licensed by the Insurance Regularity Authority (IRA) in Kenya. ACI was operationalized by the number of independent directors serving in the boards of insurance firms operating in Kenya. Primary data was collected from a sample of 412 board directors, Chief Executive Officers (CEOs), Chief Finance Officers (CFOs), Audit Committee members (AUDIND) and Internal Auditors (INAUD) using a questionnaire instrument while secondary data was retrieved from audited financial reports of year 2017. Data was analyzed using descriptive and inferential statistics. Firm performance was measured by the two accounting-based measures Return on Assets (ROA) and Return on Equity (ROE). The findings from the regression analysis indicate that audit committee independence significantly and positively affects the financial performance of insurance firms in Kenya

    Adoption of Technological Innovations on Organizational Performance: Case of Commercial Banks in Kenya

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    Internet banking (IB) allows functional banking activities online. Adoption of IB varies significantly across commercial banks. Banks with large size tend to adopt IB earlier. In 2006, 96 percent of banks with assets over Kshs 24 billion had a website, compared to only 51 percent with assets under Kshs 8 billion. These observations raise important questions: what explains these variations of diffusion rates across banking groups?  This study reports the results of a descriptive survey on factors causing variations in adoption of IB.  A structured questionnaire was administered to all financial managers in all 46 commercial banks with a response rate of 70%. The SPSS was used to run simultaneous-equation regressions on data collected. Factors driving adoption of IB include increase average bank assets, non adopters imitating early adopters and loan specialisation in consumer lending. Factors hindering IB adoption include competition among banks and average age of a bank.  The study recommends that to enhance IB adoption, banks should; strive to increase their average assets size, non adaptors to carefully study early adaptors, specialize in consumer lending, feed off competition by forming strategic alliances finally new banks have the advantage of installing IB technology in a package with other computer facilities compared to old banks. The study is important because banks have been blamed for not initiating programmes that adequately satisfying demand for financial services. The research contributes to the debate on how to enhance access to financial services in Kenya. Key word: Adoption of Technological Innovation, Organizational performanc

    Correlates of Behavior Management Strategies Among Learners With Autistic Spectrum Disorders In Primary Schools In Western Kenya

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    Practitioners handling learners with Autistic Spectrum Disorders (ASDs) often feel ill-prepared to effectively manage this disorder.  Quite often, when faced with cases of challenging behaviour, teachers use coping strategies which may be counter-productive. This paper reports the findings of a study that sought to determine factors that influence practitioners’ choice of behaviour management strategies among learners with ASDs in primary schools in Western Kenya. An exploratory analysis set out to determine the practitioners’ perception of challenging behaviour and its influence on the choice of management strategies. The findings of the study revealed that practitioners training, work experience, collaboration and networking with other professionals, staffing levels, and support received from parents of children with ASDs played a significant role in the choice of strategies in management of behaviour presented by learners with ASDs. Key words: Challenging behavior, Practitioners, Teachers, Autistic Spectrum Disorde

    Optimization of Ecotourism Opportunities within Freshwater Environments: A Multi-Criterion Planning Outline for Water-Based Recreation at Lake Victoria, Kisumu County

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    Water-based recreation is an ecotourism genre that attracts participation in most developed countries, but seldom cuts a niche in developed nations. This paper presents synopsis of concepts from a study conducted in four beaches of Lake Victoria, Kisumu County in Kenya, with the aim of demonstrating challenges and opportunities of recreational ecotourism within the shore areas of the fresh water lake. To ascertain the dynamics that control recreationists’ involvement in recreationable activities at the waterfronts, a triangulation methodology was used. As such, observations were employed on environmental features at the lake shores to demonstrate their aesthetic status; confirmatory tests were performed on shore waters (beaches) to determine their quality integrity; and household survey was conducted on local communities to establish their ecological risk perceptions. Results point at poor observable status of the shores environments; adverse water pollution; and high risk perceptions. These significantly demonstrated influences against the recreational dormancy at the study sites. The paper discusses Pollution on recreational waters; risk perceptions and community participation; nexus between observable status, water quality and risk perceptions on recreational waters ; policy and Management Implications of the Study; and SWOT Analysis as a conclusive presentation of study focus . The authors suggest an outline of multi-criterion approaches for optimizing ecotourism opportunities within freshwater environments. These entail: management hierarchies for enhancement of recreational ecotourism; a recreational opportunity spectrum model; levels of progressive maturity for recreational ecotourism development; a dummy checklist for water pollution control; and decision trees for recreationable site location and water quality examination. Key Words: Multi-Criterion Optimization, Ecotourism Opportunities, Planning Outline, Water-Based Recreation, Shore Environment

    Multi-Criterion Optimization of Ecotourism Opportunities within Freshwater Environments: A Planning Outline for Water-Based Recreation at Lake Victoria, Kisumu County

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    Water-based recreation is an ecotourism genre that attracts participation in most developed countries, but seldom cuts a niche in Kisumu County, Kenya. This paper presents synopsis of concepts from a study conducted in four beaches of Lake Victoria at the county, with the aim of demonstrating challenges and opportunities of recreational ecotourism within shore areas of the fresh water lake. To ascertain the dynamics that control recreationists’ involvement in recreationable activities at the waterfronts, a triangulation methodology was used. As such, observations were employed on environmental features at the lake shores to demonstrate their aesthetic status; confirmatory tests were performed on shore waters (beaches) to determine their quality integrity; and household survey was conducted on local communities to establish their ecological risk perceptions. Results point at poor observable status of the shores environments; adverse water pollution; and high risk perceptions. These significantly demonstrated influences against the recreational dormancy at the study sites. The authors suggest an outline of multi-criterion approaches for optimizing ecotourism opportunities within freshwater environments. These entail: management hierarchies for enhancement of recreational ecotourism; a recreational opportunity spectrum model; levels of progressive maturity for recreational ecotourism development; a dummy checklist for water pollution control; and decision trees for recreationable site location and water quality examination. Key Words: Multi-Criterion Optimization, Ecotourism Opportunities, Planning Outline, Water-Based Recreation, Shore Environments
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