International Journal of Advanced Research and Publications (2456-9992)

ONLINE PAPER PUBLISHING - Volume 5 - Issue 10, October 2022 Edition

All listed papers are published after full consent of respective author or co-author(s).
For any discussion on research subject or research matter, the reader should directly contact to undersigned authors.

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Authors: IBRAHIM ROBINSON KARGBO, SUMAILA MOIWO SIEYEH, SANPHA KALLON, ABDULIA BARRIE

Abstracts: This study was conducted to identify the various defects on sawn timber in the research area, the causative agents responsible, and its implication on market value .Data was collected from 40 respondents through well-structured and pre-tested questionnaire. Data was analyzed using Statistical Package for Social Scientists and the result gathered are presented in pie chat, bar chat and tables. Result of the research shows that 35.0 % of timber defects emerges during transportation, 35% during storage, followed by processing (17.5%) and the least (12.5%) through seasoning. Highest percentage (65.0%) of timber defects occur during the dry season next to the raining season with 17.5% and those that occurs in both seasons (17.5%) falls on the same scale. It was also revealed that other forms of abnormalities such as Checks, Splits and Shakes, accounted for 40%, next was Wrapping with 20.0 %, followed by Stain and Decay 15.0 %, Knot 10.0 % , Collapse 7.5 % , Wane 5% , and Miscut 2.5% respectively. In this regard 45.0% of the timber buyers paid base on reduction in price irrespective the level of damage on the timber, while 22.5% pay if the defect is mild and low. However 32.5% were not willing to pay even if the price is reduced. In lieu of the above 57.5 % of the respondents said they experienced severe income reduction, followed by 32.5 % who indicated mild income reduction, while 10.0 % of the respondents envisaged slow income reduction. The various defects caused reduction in value chain as well as environmental threats within the study area. Conclusively the research revealed that majority of the respondents believed that the causes of timber defects is as a result of the poor transportation, improper seasoning and lack of storage facilities consequently led to poor market condition.

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Pages: 1-10

Cite this Article: Ibrahim Robinson Kargbo, Sumaila Moiwo Sieyeh, Sanpha Kallon, Abdulia Barrie , "EFFECTS OF WOOD DEFECTS ON DOMESTIC SAWN TIMBERS AND ITS IMPLICATIONS ON MARKET VALUE IN KENEMA CITY EASTERN SIERRA LEONE", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/oct2022.html, Volume 5 - Issue 10, October 2022 Edition, 1-10 #ijarporg

Authors: OJILI JUSTUS, ATIENO MARGARET, OUMA D.

Abstracts: Internal audit is a critical aspect in all organizations as it aids in efficiently and effectively managing public resources. Auditor general report has established that many county governments are still facing challenges of resource allocation and misappropriation of funds which has increased the need for internal audits in all county governments. The main objective of this study was to evaluate the effect of internal audits on financial accountability in county governments of western Kenya. The specific objective was to determine the influence of internal audit competence on financial accountability in county governments of western Kenya. The study was guided by fraud triangle theory. The study's target population was 194 respondents composed of; 67 cabinet executive committee members for finance, 4 director of internal audit services, 4 principal auditors, 36 audit assistants and 83 accountants in four county governments of western Kenya. A correlational research design was used. Proportionate stratified random sampling was used to select respondents. Primary data was collected through questionnaires and secondary data through analysis of auditor general reports. Kisumu county government was used for a pilot study. Cronbach’s Alpha was used to test reliability. Experts and factor analysis were used to test validity. Data were analyzed using SPSS version 26 with the aid of descriptive and inferential statistics. Multiple regression analysis indicated that, internal audit competence had a significant influence on financial accountability by reducing the unsupported expenditure with a coefficient of -0.246 and p-value of 0.021 being less than 0.05. The study depicted that internal audit competence had a significant influence on financial accountability with an R2 of 0.346 and derived f statistics of 3.89 that was more than f critical of 2.45. Therefore, the study concluded that internal audit competence improvement improves financial accountability by reducing unsupported expenditure. The study recommended that management of the county governments should employ experienced auditors.

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Pages: 11-19

Cite this Article: Ojili Justus, Atieno Margaret, Ouma D. , "INTERNAL AUDIT AND FINANCIAL ACCOUNTABILITY IN COUNTY GOVERNMENTS OF WESTERN KENYA: APPLICATIONS OF INTERNAL AUDIT COMPETENCE", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/oct2022.html, Volume 5 - Issue 10, October 2022 Edition, 11-19 #ijarporg

Authors: ZELPHA MALONGO, DR. NURWIN FOZIA, DR. KIGANDA EVANS

Abstracts: The purpose of the study was to analyse the effect of supplier evaluation practices on the procurement performance of tea processing firms in Nandi County, Kenya. The specific objective was to determine the effect of supplier evaluation on procurement performance of tea processing firms in Nandi County, Kenya. This study used resource dependence theory, networking theory, and Payne’s five forces model. A cross sectional research design was adopted on a target population of 96 respondents where census sampling technique was used with data collected using questionnaires. Data was analyzed using descriptive statistics and multiple linear regression analysis. The study findings indicated that supplier evaluation had a significant negative effect on procurement performance given a coefficient of -0.185 with a p - value < 0.05. The study findings are relevant to managers and policymakers for purposes of formulating policies aimed at implementing effective SRM practices which may enhance procurement performance. It was recommended that tea processing firms in Kenya to embrace evaluation practices as the coefficient of determination (0.618) was an indication that approximately 62% of variations in the procurement performance measured through cost level is explained by changes in supplier evaluation.

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Pages: 20-27

Cite this Article: Zelpha Malongo, Dr. Nurwin Fozia, Dr. Kiganda Evans , "SUPPLIER EVALUATION PRACTICES AND PROCUREMENT PERFORMANCE OF TEA PROCESSING FIRMS IN NANDI COUNTY, KENYA", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/oct2022.html, Volume 5 - Issue 10, October 2022 Edition, 20-27 #ijarporg

Authors: DR. MANSI GREWAL, DR. YOGESH KUMAR PANDEY

Abstracts: Psoriasis is a skin disease characterized by well-demarcated, erythematous, papules to rounded plaques with silvery micaceous scale. Psoriasis is often associated with dyslipidemia and obesity is a risk factor for psoriasis. Pro-inflammatory cytokines TNF, IL-1, IL-6 are common between psoriasis, dyslipidemia, and obesity. Although psoriasis has been long viewed and treated as Kushtha, it may be seen and managed along the lines of Uttana Vatarakta with variable Dosha presentations. In this article, the case of a patient with psoriasiform illness and dyslipidemia is described. The patient was prescribed ayurvedic treatment for three months duration. His PASI score and lipid profile were assessed during the course of the intervention. The patient showed a marked reduction in all components of PASI score and improvement in lipid profile. A combination of Triphla guggulu, Navakarshika Kashaya, Tab. Imupsora, Jatyadi oil, and ointment Imupsora is found effective in reducing PASI score in psoriasiform lesions, relieving the discomforting symptoms, and combating psoriatic comorbidity of dyslipidemia. This ayurvedic regime successfully weaned the patient from antihistamines and was well tolerated, without any reported side effects. The response of our ayurvedic treatment was found satisfactory by the patient and it was met with discontinuation of other contemporary drugs such as antihistamines. The itching was the most notorious symptom which was dealt with over the course of treatment.

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Pages: 28-32

Cite this Article: Dr. Mansi Grewal, Dr. Yogesh Kumar Pandey , "AYURVEDIC MANAGEMENT OF PSORIASIFORM ILLNESS (KAPHAJA UTTANA VATARAKTA): A CASE STUDY.", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/oct2022.html, Volume 5 - Issue 10, October 2022 Edition, 28-32 #ijarporg

Authors: HARRISON WANJE KATANA, MARGARET ATIENO, SILVESTER MACKTON WANYAMA

Abstracts: In the recent past, listed manufacturing firms had several challenges, including making losses, inability to pay liabilities, and inability to align the actual expenses to the planned despite extensive use of budgetary control measures. Various attempts were made to enhance financial performance of the listed manufacturing firms including government reducing production costs and allocating budget to act as subsidies but still, the problems persist. Therefore, this study looked at how listed manufacturing firms controlled the liquidity to improve financial performance. The purpose of this study was to establish the influence of budgetary control on financial performance of listed manufacturing firms in Kenya. The specific objectives to examine the influence of liquidity control on the financial performance of listed manufacturing firms in Kenya. The study used current ratio, as the measures for liquidity control. The study was anchored on liquidity management theory. The study used a correlational research design and a pragmatic research philosophy. All the eight manufacturing firms listed at Nairobi Securities Exchange (NSE), were targeted. STATA was used to analyze the collected data, producing descriptive and inferential statistics. According to descriptive statistics, the mean values for Return on Assets (ROA), current ratio (CR) was 0.2078. Pearson correlation analysis revealed that CR had a significant positive relationship with ROA, with an r = 0.5952, and p-value of 0.0000. Hausman test was used to choose between fixed and random effect models and the results revealed that random effect regression model was effective, since the hausman had a p-value of 0.0924, greater than 0.05 significant level. The random-effect models showed p-value of 0.000, indicating that the model was appropriate. In addition, the model had an R2 of 0.5610, indicating that budgetary control contributed 56.1% of ROA, while the 43.9% were contributed by other factors not covered by the model. Furthermore, the study showed that liquidity control had a significant influence on financial performance of listed manufacturing firms in Kenya since they had coefficient values of 0.2585, with p-values<0.05, indicating that all coefficient were significant. The findings will benefit the managers and employees of the listed manufacturing firms in assessing performance and future growth. The study recommends that listed manufacturing firms should monitor the liquidity position of the firms to ensure they meet the required level to increase the financial performance and industrial growth.

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Pages: 33-41

Cite this Article: Harrison Wanje Katana, Margaret Atieno, Silvester Mackton Wanyama , "BUDGETARY CONTROL AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA: APPLICATION OF LIQUIDITY CONTROL", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/oct2022.html, Volume 5 - Issue 10, October 2022 Edition, 33-41 #ijarporg

Authors: MOSES KAYOLA PHIRI, VINCENT CHINYAMA, LEX ROURKE, JACK GEORGE JUMBE

Abstracts: This study focussed on STEM teachers’ and pupils’ perceptions on the concept of integrating makerspaces in Zambian secondary schools to promote 21st century skills such as innovation. Despite gaining a lot of traction in most developed countries, the concepts of STEM education and makerspaces are either missing or given very little attention in most African countries. Critical case sampling, a type of purposive sampling was used for this study. The target population was selected based on the researchers’ inferences that they might represent a broader trend. Out of all the teachers who handle STEM related subjects on the Copperbelt Province of Zambia, only 53 teachers who attended the ZASE conference were included in the survey. 60 pupils who participated in the provincial JETS fair competition were targeted to represent all the STEM pupils on the Copperbelt Province. For teachers, a structured questionnaire with ordinal scaling questions was used to collect data and a questionnaire with structured ordinal scaling questions and open-ended questions was used to collect data from pupils. Quantitative descriptive statistics and qualitative methods were used for data analysis. The study established that STEM teachers and pupils were limited in their awareness on the concept of makerspaces in STEM education and their experience in making STEM-related products. It further established that STEM teachers and pupils would strongly recommend the integration of makerspaces in Zambian schools to promote the development of invention and innovation skills in learners. They perceived the concept of integrating makerspaces in Zambian secondary schools to be highly beneficial to learners.

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Pages: 42-52

Cite this Article: Moses Kayola Phiri, Vincent Chinyama, Lex Rourke, Jack George Jumbe , "PROMOTING INVENTION AND INNOVATION IN STEM EDUCATION BY THE INTEGRATION OF MAKERSPACES IN ZAMBIAN SECONDARY SCHOOLS: STEM TEACHERS’ AND PUPILS’ PERCEPTIONS", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/oct2022.html, Volume 5 - Issue 10, October 2022 Edition, 42-52 #ijarporg

Authors: FAMAU JAMIL MAHDY, JANE IRUNGU MURUNGI, ALPHONSE WAFULA WANYONYI

Abstracts: The aim of this study was to determine BaP levels generated in cashew nut shell and kernel samples processed from two methods (roasting and sun-drying), roasted separately using different fuel sources namely: pine, mango and coconut husks and shells, when roasted for different durations using the same fuel source and the effect of the shell. In the roasted shell samples using different fuel sources, pine generated the highest BaP concentration (12.918±5.270µg/kg), followed by mango wood (5.842±2.307µg/kg) while coconut shell and husk mixture generated the least BaP (2.298±1.664µg/kg) in the cashew nut shell samples. The BaP concentrations were below the detection limit in all the 90 roasted cashew nut kernels samples. BaP levels were also below the detection limit in the 30 shell and 30 kernel samples (from 3 batches) processed through sun-drying method. BaP was not detected in all 36 roasted cashew nut kernel samples collected from the roadside vendors from the 3 towns. This could be attributed to the shell leading to 100% BaP reduction by preventing pyrolysis of the kernel and deposition of BaP by the smoke from the fuel source. The BaP non-detection in the kernel samples meant they were below the EU Maximum residual limit of 5µg/kg hence safe for human consumption.

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Pages: 53-60

Cite this Article: Famau Jamil Mahdy, Jane Irungu Murungi, Alphonse Wafula Wanyonyi , "DETERMINATION OF BENZO[A]PYRENE LEVELS IN CASHEW NUT SHELLS AND KERNELS PROCESSED USING DIFFERENT TRADITIONAL METHODS AND FUEL SOURCES FROM KILIFI COUNTY, KENYA", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/oct2022.html, Volume 5 - Issue 10, October 2022 Edition, 53-60 #ijarporg

Authors: LYNDAH KAHENDA, DR. ATIENO MARGARET, DR. KIGANDA EVANS

Abstracts: Financial reporting systems are a subset of accounting information systems that are vital in managing entities; they put internal control mechanisms in place and enhance decision-making that improves efficiency and financial performance. Despite public universities increasing spending on financial reporting systems, challenges are still experienced concerning internal controls and decisions concerning payables and receivables. There is, therefore, a risk of misuse and wastage of public funds where for instance, funds amounting to over 60 billion shillings have been embezzled, misappropriated, and even invested in futile ventures. Several studies linking FRS and financial performance have been conducted though none focused on universities hence the lack of information on how they influence universities' performance. The purpose of this study therefore, was to establish the influence of financial reporting systems on the financial performance of selected public universities in Western region, Kenya. The technology acceptance model, diffusion of innovation theory, and balanced scorecard theories guided the research. The study targeted 215 respondents from 10 selected public universities in Western region, Kenya, where simple random sampling was used to obtain a sample of 138 respondents. A correlational research design was adopted, and data was collected using questionnaires and analysis of audited financial statements. Data were analyzed via descriptive and inferential statistics. Multiple regression analysis results showed that financial reporting systems had a significant negative influence on financial performance (net surplus/deficit) with coefficients of -0.214. The study concluded that the improvement of financial reporting systems would improve financial performance by reducing the net deficit of public universities in Western region, Kenya. The study, therefore, recommends that the management of public universities should enhance their systems to incorporate international financial reporting standards in the preparation of reports, enable automatic tracking of debtors and creditors to improve their liquidity position, and solidify their internal controls to diminish the probability of financial loss.

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Pages: 61-68

Cite this Article: Lyndah Kahenda, Dr. Atieno Margaret, Dr. Kiganda Evans , "FINANCIAL REPORTING SYSTEMS AND FINANCIAL PERFORMANCE OF PUBLIC UNIVERSITIES IN WESTERN REGION, KENYA", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/oct2022.html, Volume 5 - Issue 10, October 2022 Edition, 61-68 #ijarporg