bluuebunny/crossref_metadata_2025 huggingface dataset:
Effects of Basel III Framework on Capital Adequacy of Commercial Banks in Kenya
Authors: Kombo Kevin , Njuguna Dr. Amos
Published: September 2020

Purpose:The purpose of the study was toassess the effects of Basel III framework on capital adequacy requirement in commercial banks in Kenya. The study sought to address the following research questions: why are capital adequacy regulations important in commercial banks in Kenya? What challenges are commercial banks facing in the implementation of capital adequacy requirement? What measures have commercial banks taken to ensure compliance with the capital adequacy requirement?Methodology:A descriptive survey design was applied to a population of 43 commercial banks operating in Kenya. The target population composed of the 159 management staff currently employed at the head offices of the various commercial banks in Kenya. The population was composed of Senior, Middle and Junior or Entry level Management staff. A sample of 30% was selected from within each group.Primary data was gathered using questionnaires which were dropped off at the bank’s head offices and picked up later when the respondents had filled the questionnaires. Descriptive analysis was used to analyze quantitative data while content analysis was used to analyze qualitative data.Results:The findings show that capital adequacy requirement is important in commercial banks because it leads financial stability in the Kenyan economy, improves credit risk management techniques as poor credit risk management requires more capital and leads to reduced vulnerability to liquidity shocks due to the sound capitalization policies being implemented under the Basel III framework. Findings also revealed that capital adequacy affected the balance sheet structure of the commercial banks in Kenya.Unique contribution to theory, practice and policy: The study recommends that banks should continue the pursuit of various strategies to ensure that they are in compliance with Basel III requirements and the Central Bank of Kenya’s Prudential Guidelines. The staff of this committee should be drawn from mainly the finance, legal, compliance and treasury departments. Compliance with the capital requirements will lead to a safety net for all commercial banks as the additional capital will act as a cushion that absorbs losses in case of distress in the commercial banking sector.
MARKET REACTION TO DIVIDEND ANNOUNCEMENTS: ANALYSIS AT NAIROBI SECURITIES EXCHANGE
Authors: Maringa Elijah Kihooto , G.K Dr. Riro , Kiarie Dr. David
Published: September 2020

Purpose: The study sought to check the efficiency of Nairobi Securities Exchange with regard to dividend announcements on semi-strong form of efficiency.

Methodology: The study employed event study methodology which is descriptive in nature. Census was carried out to determine which dividend announcements qualified for analysis. The period of study extended for five years from 2012 to 2016. Window period covered 30 days before and 30 days after the announcement. Average abnormal returns were evaluated for significance at 95% confidence level.

Findings: The results indicated that the market was efficient for 4 years except one year where the market was found to be inefficient in semi strong form perhaps due to the prevailing economic conditions during the year.

Unique contribution to theory, practice and policy: This study recommended that the NSE be checked for efficiency from time to time. This is informed by the fact that an efficient market allocates the resources optimally from areas they are less required to sectors they are highly required hence contributing to economic development. The study recommends regulatory bodies to come up with strategies to enhance and sustain efficiency at NSE.
EFFECT OF ORGANIZATIONAL STRUCTURE ON FINANCIAL PERFORMANCE OF COMMERCIAL STATE CORPORATIONS IN KENYA
Authors: Njiru John Ndwiga , Nyamute Dr.Winnie
Published: September 2020

Purpose: The main purpose of this study was to determine effect of organizational structure on financial performance of commercial state corporations in Kenya.

Methodology: The study employed a survey research design and targeted all the 34 commercial state corporations in Kenya. The study used both structured / closed ended and unstructured / open ended questionnaires to collect data. Both qualitative and quantitative was analyzed. Inferential statistics was employed whereby correlation and multiple linear regression was used to establish a relation between and among the studied variables. A statistical Package for social sciences (SPSS) was used to analyze data. The analyses data was presented graphically by visual aids such as Figures and Tables.

Results: The findings obtained concluded that, organizational size, structure formalization, structure complexity and structure centralization affected the financial performance of commercial state corporations. Also it was establish that the number of non-executive directors affected the performance of the commercial state corporation is a challenge the board faced. It was further deduced that the organizational structure affected the financial performance of the commercial state corporations.

Unique Contribution to Theory, Policy and Practice:  The study recommends that the board size and composition be considered since they affect the financial performance of the commercial state corporations, the number of non-executive directors needs to be selected well, the board needs to comprise of well-educated people since they are actively involved in shaping Commercial state corporations’ strategy, on-executive directors be trained on internal corporate governance mechanisms, and also ownership concentration needs to be reduced to avoid few people controlling the financial performance of the organization.
Effect of Concentration on Reaction Speed
Authors: Phimmavong Somvang
Published: September 2020

This study aimed to investigate the effect of concentration on reaction speed, so that we can find out more about the relationship between reaction rates and factors that influence reaction rates, namely temperature and the concentration of reagents. 10 test tubes are provided on the tube rack, 5 tubes filled with 5 mL H2SO4 (fixed concentration), 5 tubes filled with 5 mL, 4 mL, 3 mL, 2 mL, 1 mL Na2S2O3 0.1 M diluted to volume 5 mL with distilled water. Mix the contents of the tube from the first 5 preparations into the second preparation. The results show that the higher the concentration, the faster the reaction rate. Conversely, the lower the concentration, the slower the reaction rate.
Leadership Behavior and Participation in Regional Organization Development
Authors: Bokase Martin
Published: September 2020

This article discusses social behavior deviating from the perspective of culture, social structure, and society. Factors Shaping Social Behavior The shape of adolescent social behavior is very much influenced by how he interacts and how the conditions of the environment support and facilitate him well such as the condition of the family environment, school, and the community around him that is conducive or good, it will greatly affect the behavior. can be formed due to internal factors and individual external factors that play a role. The occurrence of cultural tension and social structures can lead to deviant behavior. This happens if, in an effort to achieve a goal a person does not get an opportunity so that he seeks the opportunity himself, deviant behavior occurs. The development of an adolescent's behavior in social life in the community. Sociologically, society, especially adolescents in general, is very vulnerable to external influences. Because of the process of finding their identity, they are easily swayed, still, find it difficult to determine their role model. They are also easily influenced by the lifestyle of the surrounding community. Because their mental condition is still unstable, adolescents are easily affected by environmental conditions so that they have an impact on their personality.
Frontline Employee Organizational Behavior based on street level bureaucracy reviews
Authors: Dabingaya Marianus
Published: September 2020

This article discusses organizational behavior is the result of interactions between individuals in an organization. The reality of public administration in a 'street level' bureaucracy is that it cannot operate hierarchically because the agency has to rely on street-level bureaucrats to provide services. The orientation of street level bureaucracy towards regulations and procedures is very high and makes it a barometer of service which results in low ability of street level bureaucracy to respond to changes, lack of initiative and development of creativity in controlling change so that routine is considered something normal. Understanding human behavior is a difficult thing because every human being as an individual has different behavior. Street-level bureaucrats have so much discretion that the problem is found in a lack of accountability either to the wider community, to management, or to clients.
Policy Implementation: Fishery Policy Related to Local Government Management
Authors: Sokseleuy Yue
Published: September 2020

This article discusses the implementation of fisheries policies related to local government management. The results show that the Cambodian government needs to pay attention to incentives for local entrepreneurs. As a manager, the district government has the authority to carry out the functions delegated to him from the provincial government. Likewise with regents who have many tasks, it is necessary to delegate part of their authority to the officials below them. In implementing regional government policies that focus on implementation, it will indirectly improve the performance of fisheries management policies. Empowerment of fishermen should also be directed to provide alternative solutions for fishermen during the dry season. The hope is that fishermen who are poor and vulnerable to being categorized as poor can improve their welfare. In the government system, top level management gives authority to lower management to carry out certain functions. It's been done well. Potential fishery resources need to be managed legally in the form of regional political decisions. Political decisions that are translated into district regulations are a form of local government policy.
VP 4 Last van de oorlog Hfdst 22
Authors: scagliola stef
Published: September 2020

Proefschrift over de verwerking van de strijd in Indonesie 1945-1949 en het geweld dat door de Nlse strijdkrachten is uitgevoerd.
VP 25 hoofstukken uit Succes in een verloren oorlog
Authors: CRIBB ROBERT , Bouwman Ben
Published: September 2020

25.a. Passage uit artikel van Rob Cribb over lokale Indonesische bendes die door de Nederlandse krijgsmacht werden ingelijfd. Zie voor details het document zelf

25b. Boekomslag en kort citaat uit het boek van voormalig brigade commandant Ben Bouwman, over de strijd in Indonesie 1945-1949.
Re-imagining urban movement: at the intersection of a nature reserve, underground railway and eco-bridge
Authors: Wang Jamie
Published: September 2020

In 2013, the Singapore government announced a plan to build the Cross Island Line (CRL), the country’s eighth Mass Rapid Transit train line. Since its release, the proposal has caused ongoing heated debate as it involves going underneath Singapore’s largest remaining reserve: the Central Catchment Nature Reserve. Following extended discussions with environmental groups, the transport authority later stated that they would now consider two route options: a direct alignment running underneath the Central Reserve, and an alternative route that skirts the reserve boundary. The authority warned that the skirting option could increase the construction cost significantly and cost commuters an extra few minutes of travel time. Intriguingly, in contrast to the underground rail project that threatens to further fragment the Central Reserve, another, more visible, repair work is taking place at the edge of the same reserve, aiming to reconnect fragmented habitat through an eco-bridge. Through these two seemingly contrasting yet intimately related case studies in a highly developed city-state, this article explores the complexity and ambivalence of urban movement and its entanglement with development, techonology and urban natures. How are the discourses of urban mobility directed by the desire for ‘velocity’, the politics of invisibility, and a fixation on certainty? What might it mean to reconfigure contemporary practices and ethics towards multispecies movements in an increasingly urbanised environment? Amid the growing expansions of infrastructure and public transportation in Singapore and around the world, often in the name of sustainability and liveability, this article unsettles some taken-for-granted, velocity-charged and human-centred approaches to urban movement and explores the serious need to craft new possibilities for a more inclusive and flourishing urban movement.
Examining the atmospheric radiative and snow-darkening effects of black carbon and dust across the Rocky Mountains of the United States using WRF-Chem
Authors: Rahimi Stefan , Liu Xiaohong , Zhao Chun , Lu Zheng , Lebo Zachary J.
Published: September 2020

Abstract. The Weather Research and Forecasting model coupled with Chemistry
(WRF-Chem) is run to quantify the in-snow and atmospheric radiative effects
of black carbon (BC) and dust on a convective-allowing (4 km) grid for water
year 2009 across a large area of the Rocky Mountains. The snow-darkening
effect (SDE) due to the deposition of these light-absorbing particles (LAPs)
on surface snow enhances snowmelt by 3 to 12 mm during late spring and early
summer, effectuating surface runoff increases (decreases) prior to (after)
June. Meanwhile, aerosol–radiation interactions (ARIs) associated with LAPs
generally dim the surface from incoming solar energy, introducing an energy
deficit at the surface and leading to snowpack preservation by 1 to 5 mm. Surface runoff alterations brought forth by LAP ARI are of
opposite phase to those associated with LAP SDEs, and the BC SDE drives a
majority of the surface energy and hydrological perturbations. More
generally, changes in snow water equivalent (SWE) brought forth by LAP
effects are more a result of perturbations to the surface energy budget
rather than changes in precipitation amount or type. It is also found that
perturbations to the surface energy budget by dust ARI can differ in sign
from those of BC ARI, with the former being positive, enhancing snow melting,
and changing runoff.
Impact of an educational program on earthquake awareness and preparedness in Nepal
Authors: Subedi Shiba , Hetényi György , Shackleton Ross
Published: September 2020

Abstract. Scientific education of local communities is key in helping to reduce the
risk associated with natural disasters such as earthquakes. Western Nepal
has a history of major seismic events and is highly prone to further
earthquakes; however, the majority of the population is not aware about or
prepared for them. To increase earthquake awareness and improve
preparedness, a seismology education program was established at 22 schools
in Nepal. At each school, educational activities were performed by teaching
earthquake-related topics in classrooms, offering training to teachers and
through installing a low-cost seismometer network which supported both
teaching and awareness objectives. To test the effects of this program, we
conducted two surveys with school children, one before and one after the
initiation of the program, with several hundred participants in each. The
survey findings highlighted that educational activities implemented at
schools are effective in raising the awareness levels of children, promoting broader social learning in the community, thus improving the adaptive capacities and preparedness for future earthquakes. However, perceptions of risk did not change very much. The high and positive impact of the program on the students and the community is encouraging for the continuation and expansion of the program.
Stoichiometrically coupled carbon and nitrogen cycling in the MIcrobial-MIneral Carbon Stabilization model version 1.0 (MIMICS-CN v1.0)
Authors: Kyker-Snowman Emily , Wieder William R. , Frey Serita D. , Grandy A. Stuart
Published: September 2020

Abstract. Explicit consideration of microbial physiology in soil
biogeochemical models that represent coupled carbon–nitrogen dynamics
presents opportunities to deepen understanding of ecosystem responses to
environmental change. The MIcrobial-MIneral Carbon Stabilization (MIMICS)
model explicitly represents microbial physiology and physicochemical
stabilization of soil carbon (C) on regional and global scales. Here we
present a new version of MIMICS with coupled C and nitrogen (N) cycling
through litter, microbial, and soil organic matter (SOM) pools. The model
was parameterized and validated against C and N data from the Long-Term
Inter-site Decomposition Experiment Team (LIDET; six litter types, 10 years of
observations, and 13 sites across North America). The model simulates C and N
losses from litterbags in the LIDET study with reasonable accuracy (C:
R2=0.63; N: R2=0.29), which is comparable with simulations
from the DAYCENT model that implicitly represents microbial activity (C:
R2=0.67; N: R2=0.30). Subsequently, we evaluated equilibrium
values of stocks (total soil C and N, microbial biomass C and N, inorganic
N) and microbial process rates (soil heterotrophic respiration, N
mineralization) simulated by MIMICS-CN across the 13 simulated LIDET sites
against published observations from other continent-wide datasets. We found
that MIMICS-CN produces equilibrium values in line with measured values,
showing that the model generates plausible estimates of ecosystem soil
biogeochemical dynamics across continental-scale gradients. MIMICS-CN
provides a platform for coupling C and N projections in a microbially explicit
model, but experiments still need to identify the physiological and
stoichiometric characteristics of soil microbes, especially under
environmental change scenarios.
Supporting Interests and Sharing Power: Insights from a Scottish Youth Program
Authors: DiGiacomo Daniela Kruel
Published: September 2020

Light Up Learning (LUL) is a youth program in Scotland that supports young people in pursuing their curiosities and exploring their interests in a school-based informal learning setting. This article draws on interview and participant observation data to examine the social organization of teaching and learning activity within LUL. As a school-based program focused on supporting youth in pursuing their interests through the cultivation of a caring adult–youth relationship, LUL offers an empirical case that brings together insights from youth development and interest-driven learning research. Examination into the verbal and material interactions that shape adult–youth interactions yields insight into how to challenge normatively hierarchical power dynamics between teachers and learners toward the instantiation of a more relational pedagogy. By employing the pedagogic moves of continually foregrounding youths’ interests, honoring youth expertise, and making space for youth’s ideas, LUL youth workers created an environment within a school setting where youth felt both free and supported to learn through deeply and widely pursuing their interests.
America’s Moment: Investing in Positive Youth Development to Transform Youth and Society
Authors: Arnold Mary E.
Published: September 2020

As the COVID-19 pandemic wears on, America’s youth are suffering in unprecedented ways as their journey to adulthood is interrupted by multiple societal effects. This thought leader piece explores the power of positive youth development in a time of national crisis. The paper outlines the effects of COVID‑19 on youths’ mental health, educational engagement, and workforce opportunities, all of which have been profoundly affected by the pandemic. The paper makes the case for increasing investment in positive youth development programs and people and highlights key areas where such programs can help support and transform youth, and in-turn society writ large. These areas include increasing equitable access to youth development programs, addressing gaps in opportunities for youth, creating a workforce pipeline, elevating youth voice, and promoting civil discourse and engagement.
A Constraint-based Analysis of Velar Affrication in Najdi vs. Hijazi Arabic
Authors: Al Mahmoud Mahmoud S.
Published: September 2020

This paper attempts to account for the velar affrication in Najdi Arabic (NA) and its absence in Hijazi Arabic (HA). While NA consistently alters /k/ into [ts], and /ɡ/ into [dz], HA retains the velars and as such is more faithful to standard Arabic. The analysis follows from an Optimality-Theoretic (OT) framework (Prince and Smolensky, 1993) explicating different constraint interactions and introducing new markedness constraints. It is argued that the realizations of the velars as [k] and [ɡ] are in free variation distribution with their allophonic affricate counterparts [ts] and [dz], respectively, although the two variants of the same phoneme alternate under phonologically conditioned contexts.
Postcolonial Traumatic Stresses among Aboriginal and Torres Strait Islander Australians
Authors: Adams Mick , Canuto Kootsy Justin , Drew Neil , Fleay Jesse John
Published: September 2020

The mental health of Aboriginal and Torres Strait Islander males in Australia is often misunderstood, mainly because it has been poorly researched. When analyzing the quality of life of Aboriginal and Torres Strait Islander males, it is crucial to consider the associated factors that have directly and indirectly contributed to their poor health and wellbeing, that is, the effects of colonization, the interruption of cultural practices, displacement of societies, taking away of traditional homelands and forceful removal of children (assimilation and other policies). The displacement of families and tribal groups from their country broke up family groups and caused conflict between the original inhabitants of the lands and dislocated Aboriginal and Torres Strait Islander tribal groups. These dislocated Aboriginal and Torres Strait Islander people were forced to reside on the allocated government institutions where they would be (allegedly) protected. Whilst in the institutions they were made to comply with the authority rules and were forbidden to practice or participate in their traditional rituals or customs or speak their own tribal languages. Additionally, the dispossession from Aboriginal and Torres Strait Islander traditional lands and the destruction of culture and political, economic, and social structures have caused many Aboriginal and Torres Strait Islander people to have a pervading sense of hopelessness for the future. The traditional customs and life cycles of Aboriginal and Torres Strait Islander males were permanently affected by colonization adversely contributing to mental health problems in Aboriginal and Torres Strait Islander communities. In this article we aim to provide a better understanding of the processes impacting on Aboriginal and Torres Strait Islander males' social and emotional wellbeing.
Aplicación de herramientas digitales para la construcción y consolidación de aprendizajes en la asignatura Desarrollo Curricular de Ciencias Sociales I
Authors: Aragón Aguilar Tatiana Karina
Published: September 2020

La enseñanza de las Ciencias Sociales ha estado constantemente involucrada en los procesos tradicionales, monótonos, en donde el componente cognitivo-conceptual ha sido el protagonista. Por ello, es necesario introducir de manera gradual herramientas de tecnología educacional, que propicien el aprendizaje activo y significativo en los alumnos de Educación Superior, que se preparan como futuros educadores. El propósito de la investigación-acción fue mejorar el proceso de enseñanza-aprendizaje, mediante herramientas digitales para la construcción y consolidación de aprendizajes en la asignatura Desarrollo de Ciencias Sociales I durante el ciclo I-2019. Tras el diagnóstico de la situación y el contexto que caracterizaba el proceso de enseñanza-aprendizaje de la asignatura, se establecieron técnicas didácticas basadas en el uso de herramientas digitales. Estos insumos se aplicaron en la construcción y consolidación de aprendizajes, a fin de reflexionar sobre los resultados obtenidos. Tras la implementación de la tecnología educativa, los estudiantes mostraron un aumento significativo en la motivación durante la clase. Se evidenció la preferencia por el trabajo colaborativo, así como una mejora en los resultados cualitativos y cuantitativos dentro de su proceso de formación. Se comprobó la importancia de trabajar con las TIC, ya que favorecen el autoaprendizaje y la elaboración de productos con componentes visuales, en donde aplican la creatividad.
Dominance in Coronal Nasal Place Assimilation: The Case of Classical Arabic
Authors: Sa’aida Zainab
Published: September 2020

The aim of this study is to investigate place assimilation processes of coronal nasal in classical Arabic. I hypothesise that coronal nasal behaves differently in different assimilatory situations in classical Arabic. Data of the study were collected from the Holy Quran. It was referred to Quran.com for the pronunciations and translations of the data. Data of the study were analysed from the perspective of Mohanan’s dominance in assimilation model. Findings of the study have revealed that coronal nasal shows different assimilatory behaviours when it occurs in different syllable positions. Coronal nasal onset seems to fail to assimilate a whole or a portion of the matrix of a preceding obstruent or sonorant coda within a phonological word. However, coronal nasal in the coda position shows different phonological behaviours.
Coronavirus Effects on the Economy of Jordan
Authors: AL-Tamimi Khaled Abdalla Moh'd
Published: September 2020

This paper reports the effects of coronavirus on Jordan's economic growth by using quarterly data for the period (2018/2019 Q1 – 2019/2020 Q4), where the numbers of people who are sick with coronavirus and those that have died from the virus are explanatory variables, and economic growth is an affected variable. The research concentrates on analyzing reviews of theoretical and empirical literature to show the effect of coronavirus on economic growth and explaining this effect in Jordan in this period by using the ARDL technique in Eviews. By using quarterly data for (2018/2019 Q1 – 2019/2020 Q4) at a significance level of 5%, this research demonstrates that the numbers of people who are ill with coronavirus and those that have died from the virus have a weak positive effect and a negative but significant effect on the economic growth of Jordan, respectively. The research also shows a recommendation of limiting the negative effects of coronavirus by reducing the number of deaths via strengthening the health service and opening some economic sectors to boost economic growth in the country.
Corporate Governance and the Earnings Quality of Nigerian Firms
Authors: Olaoye Festus Oladipupo , Adewumi Ademola Adeniran
Published: September 2020

The focus of the study is to examine the impact of corporate governance on earnings quality in listed firms in Nigeria. The specific objective is to investigate the effect of board size, board independence and board gender diversity on earnings quality. This study was carried out with secondary data retrieved from corporate annual reports of the sampled companies and the data was analysed using panel regression on a sample of 37 quoted manufacturing companies for the period 2011-2017. On the overall, the result reveals that Board size, board independence and board gender diversity used for measuring corporate governance show significant impact on earnings quality. In addition, corporate governance variables appear to be quite sensitive to the measure of earnings quality used. Based on the findings, the study recommends the need for comprehensive evaluation of corporate governance systems of companies. The study recommends the need for more level of board independence. The diversity issue though is gaining momentum in corporate governance literature can still be regarded as not as dominant as compared to others especially as it relates to protecting shareholder rights and framing dividend policy. The significance of the variable nevertheless suggests that companies should thrive to achieve an appropriate diversity mix.
Impact of Income Tax Performance on the Application of Accounting Billing Systems in Jordan: Applied to Income Tax Directorates in Jordan
Authors: Harb Ayman Saleh Mustafa
Published: September 2020

This study aims to identify the impact of tax performance on the application of the accounting billing systems in Jordan, through identifying the impact of income tax on the application of the accounting billing systems as well as determining the impact of income tax on tax revenues.The findings of this study indicate that there is an impact of income tax on the application of the accounting billing systems in Jordan, where the value of the correlation between the two variables reached (0.653). Findings also indicate that there is an impact of income tax on the tax revenues in Jordan, reaching a correlation value of (0.650) between the two variables. The researcher recommended that the tax billing system be applied to all sectors to combat tax evasion and to apply the principle of tax justice.
Academics’ Experience of Implementing E-Learning in a South African Higher Education Institution
Authors: Maphalala Mncedisi Christian , Adigun Olufemi Timothy
Published: September 2020

This study sought to explore the experiences of academics with the use of e-learning to support teaching and learning at a South African university. The theory underpinning the study was the Unified Theory of Acceptance and Use of Technology (UTAUT). The study adopted a qualitative design using ten purposively selected academic staff and one IT specialist at a South African university. Semi-structured interview was used to gather the data that were used to answer the research questions. Data were analysed using thematic content analysis. The following themes resulted from the analysis: technical support and training for e-learning; Information Communication Technology infrastructure and internet accessibility; uptake of e-learning and the use of the Learning Management System; content development for e-learning; and evaluation of teaching effectiveness using e-learning. Based on the findings, periodic updates and training on the new changes should be made to the university’s e-learning platforms, provision of timely technical support to academics in order to sustain positive user experiences of e-learning were recommended.
Sub-Sahara Africa’s Higher Education: Financing, Growth, and Em-ployment
Authors: Amin Aloysius Ajab , Ntembe Augustin
Published: September 2020

Although higher education plays a vital role in the socio-economic development of Sub-Saharan Africa, enrollment in universities in the region is unexpectedly low compared to other regions. However, Sub-Saharan African countries have made strides in increasing access to higher education amidst constraints and challenges. The efforts have led to increases in enrollment and what many countries did not anticipate is the increase in unemployment from the greater output of students. In this study, we use panel data from eleven Sub-Saharan African countries for 2000-2018 to analyze the relationship between higher education and unemployment. A panel fixed effect model was estimated, and the results indicate that unemployment has a negative and significant effect on higher enrollment. Besides, higher education enrollment has a significant but negative effect on employment. Per capita income significantly affects enrollment into higher education and has the expected sign. The estimates further show that government expenditures on higher education play a significant role in the demand for places in higher education.
Global Perceptions of Faculties on Virtual Programme Delivery and Assessment in Higher Education Institutions During the 2020 COVID-19 Pandemic
Authors: Sasere Oluwasola Babatunde , Makhasane Sekitla Daniel
Published: September 2020

Amidst the outbreak of COVID-19 worldwide, virtually all national governments declared a “lockdown” of all institutions in a bid to curtail its spread. This posed serious challenges to programme delivery and assessment in Higher Education Institutions (HEIs), with foreseeable long and short-term consequences. This study investigated the effectiveness of virtual programme delivery and assessment in Higher Education Institutions (HEIs) during the COVID-19 (Corona Virus) pandemic, from a global perspective. The study assesses the success rate of virtual teaching and learning via various online platforms that were set up to make up for time lost due to the unanticipated global HEIs closure. Organisational Change Theory was used to inform the study, within the confines of simple qualitative research approach. Data were collected using interview while participants were selected through convenience sampling technique via online platforms such as the reputable online academic community, email, WhatsApp, and the UNESCO website. Data were analysed using thematic analysis. The findings revealed disparities in responses to virtual learning across HEIs and national contexts. Training and re-training of lecturers and students, and the provision of virtual learning enabling infrastructure, were recommended to mitigate similar situation in future.
Nonlinear Dynamics of Climate Model
Authors: Saad Alassaf Sarah Saleh
Published: September 2020

Incredible lack of meteorological information appears to be one of its principle highlights from the perspective of atmosphere elements estimations. The lack is caused by nonrenewable misfortunes in the past together with moderate assembling in the present. Along with these lines, here we talk about one of the path and how to utilize the accessible perceptions of land surface air temperature in request to get estimations on development of nearby atmosphere elements. Since such elements are described by too high assortment of nonlinear practices, at that point the bifurcation investigation remains the fundamental instrument to give sensible and unbiased results concerning evolutional forms. In this unique circumstance, we build up the way to deal with model-based reproduction of the elements based on supposed HDS-show (the model of a Hysteresis controller with Double Synchronization). At present, just this calculated model permits to depict the circumstances and end results relations between hysteresis wonders and also feed moves in a neighborhood space scale from the bifurcation examination perspective. We trust that the displayed dialog could help to focus on neighborhood characteristics of inescapable atmosphere changes, and, after, could evaluate fairly atmosphere and monetary impacts caused by such changes, particularly, in connection to a point of no arrival. In this article we will discuss how nonlinear dynamics of climate model. Since the mathematical model is very complex so we are solving it numerically and the model will be represented in a graphical way.
Blanco, Ismael i Nel·lo, Oriol (eds.) (2018). Barrios y crisis. Crisis económica, segregación urbana e innovación social en Cataluña
Authors: Checa Rius Joan
Published: September 2020

Blanco, Ismael i Nel·lo, Oriol (eds.) (2018)Barrios y crisis. Crisis económica, segregación urbana e innovación social en Cataluña València: Tirant lo Blanch, 225 p.ISBN 978-84-17203-31-3
LOCAL ACTION GROUPS (LAGS) IN THE DEVELOPMENT OF PERIPHERAL REGIONS OF EASTERN POLAND
Authors: Guzal-Dec Danuta
Published: September 2020

The purpose of the work is to characterize the impact of LAGs on the socio-economic development processes of peripheral regions of Eastern Poland. The subject of the study were LAGs established and operating in 5 voivodships from the Eastern Poland Macroregion. The method of literature analysis, diagnostic survey and statistical analysis were used in the work. Based on random selection, the survey was conducted in 2019 with the use of direct interviews directed to 390 members from 26 LAGs (27.7% of 94 operating in voivodships of the Eastern Poland Macroregion). The results of the research on the impact of LAGs operating in peripheral regions on development processes for the period 2014-2020 coincide with results regarding the impact of LAGs on development in an earlier period of their operation. The positive effects of these organizations are generally recognized by the LAG community. In the context of the evaluation of LAG functioning in the period 2014-2020, it is important to state the extension of the range of perceived effects, including economic development. Local communities gathered in LAGs recognize the need for these organizations to function and their complementary nature with other institutions operating in rural areas.
Due liabilities of territorial self-government units – the scope of disclosures
Authors: Adamek-Hyska Dorota , Franczak Iwona
Published: September 2020

The article is an analysis of disclosures of due liabilities in the system of reporting used by territorial self-
government units. The due liabilities (i.e., liabilities that have not been settled on time or liabilities that are past) of the units in question infringe legally regulated principles of managing public means, i.e., they are a factor that results in the loss of financial liquidity, and they infringe discipline of the public finance. Due liabilities are also a debt that is included in public debt. The article includes analyses of budget financial state-
ments that refer to the expenditure plans and financial operations of territorial self-government units in the Silesian Province in the period 2016-2018. The research methodology was adjusted to the variables
and is based on non-parametric statistical tests. The ANOVA Kruskal-Wallis test by ranks was used to test the statistical significance of differences between the distribution of a variable that describes the relationship between due liabilities to total liabilities and a selected nominal variable. Legal regulations and relevant public finance literature and budget financial statement reporting literature were also subject
to this research.
Areas of changes in the International Integrated Reporting Framework in the context of substantial changes in the investors' approach to sustainable development issues
Authors: Kobiela-Pionnier Katarzyna
Published: September 2020

The purpose of the article is to present and evaluate the current activities of the International Integrated Reporting Council to improve the International  Framework, in particular the considerations con-tained in the document Integrated Thinking & Strategy. State of Play Report, as well as the proposed change in the approach to the main user of the integrated report in accordance with Topic Paper 3: Chart-ing a path forward. The context for the evaluation is the profound changes in the approach to non-financial information currently taking place among providers of financial capital. They are not only in-creasingly interested in ESG issues to make investment decisions on this basis, but they also include them in their own business activities. In the course of her argument, the author indicates that the main purpose of the IIRC's activities is the transition from monocapitalism to multi-capitalism as a new economic doctrine for the 21st century, which is to be supported by changes in the  Framework and the design of an improved value creation model. The change of the main user of integrated reporting from the pro-vider of financial capital to providers of all capitals planned by IIRC seems to constitute the first element of the materialization of the concept of multi-capitalism.
A new balance sheet perspective. Cognitive and analytical value – case study
Authors: Remlein Marzena , Rówińska-Král’ Małgorzata
Published: September 2020

The balance sheet is seen as an important element of the financial statement with the largest scope of information, enabling the assessment of the property and financial standing of each company. The results
of the financial analysis based on the information of the balance sheet are used by both external stake-
holders and the management. However, there are no considerations regarding the structure and substan-
tive scope of individual balance sheet items. The authors notice this problem and try to solve it. The
research problem of this paper relates to how assets, equity, and liabilities are presented in the balance sheet, as well as their cognitive value. The aim of the paper is to present the cognitive and analytical
values of the author's concept of presenting assets, equity, and liabilities in the balance sheet. In the theo-
retical part, a literature review was carried out, while in the empirical part, the case study method and financial analysis methods were used. The originality of the research is demonstrated by the original bal-ance sheet proposal and a presentation of its cognitive and analytical values. The conclusions drawn from the considerations and empirical studies demonstrate that the proposed balance sheet has significant cog-nitive and analytical value.
Summary of publications devoted to ethical aspects of accounting – a review of national journals
Authors: Silska-Gembka Sylwia , Kamińska-Stańczak Anna
Published: September 2020

The purpose of this paper is to summarize the Polish publications devoted to the ethical aspects of accounting.
Based on more than 100 articles gathered from national journals, this paper analyses the quantitative as well as the thematic aspects of the publications. The results of the study indicate that the majority of
articles are theoretical and are concerned with the accounting profession. The literature analysis made it possible to identify the research gap. It also indicates the directions for further research, which may be conducted in the form of in-depth theoretical and empirical studies. Therefore, the findings of the study may provide valuable guidance for Polish researchers interested in the discussed issues, and they consti-
tute a starting point for conducting new research in areas not yet explored. This literature review is the first comprehensive summary of the accomplishments of Polish researchers in the field of ethical aspects
of accounting in Poland.
Event study methodology – what for, how and for whom?
Authors: Kurek Bartosz
Published: September 2020

Event studies make it possible to quantify the market reaction to releases of various types of information. An event study is one of the few tools that may be used to determine a causal effect. The aim of this paper is to present and explain an algorithm for conducting an event study that academics and practition- ers who represent the accounting discipline may apply to investigate the market reaction to various events, such as releases of accounting information. The algorithm comprises six steps: 1) identifying the event that is going to be examined, 2) selecting companies, 3) identifying when information about the event was released and identifying the event window, 4) choosing an estimation window, 5) choosing and estimating a model of normal investor behavior, and calculating the abnormal level of investor behavior, 6)verifying statistical hypotheses with the use of parametric and non-parametric tests. The paper fills the research gap by presenting the kernel of an event study and the usefulness of event studies in empirical accounting research. Analysis and critique of the literature are used as the research method.
THE DYNAMICS OF HORTICULTURAL FARM NUMBERS IN DIFFERENT ECONOMIC SIZE CLASSES AND CHANGES IN THEIR INCOME IN 2007-2017
Authors: Bieniek-Majka Maryla , Guth Marta
Published: September 2020

The aim of this study is to determine changes in the structure of horticultural farms in EU countries in the years 2007-2017 and their incomes and determine the share of subsidies of the Common Agricultural Policy in the income of horticultural farms in studied groups. Horticultural farms from the European Union Farm Accountancy Data Network (EUFADN) of all EU countries were surveyed. A dynamic analysis of the structure of farm numbers in particular groups of economic size (ES6) was carried out, and then the average change in income and the share of subsidies in income within these groups in 2007 and 2017 were presented. As a result of the conducted research, changes in the number of horticultural farms in various groups of economic size were taken into account and the assumptions concerning the decreasing scale of fragmentation of horticultural farms were confirmed by a decrease in the number of the economically weakest groups and an increase in the number of medium and large farms. It was noted that, in the studied groups, the strongest income growths concerned farms with medium or high economic strength, which may mean that income had a significant impact on the process. Moreover, it results from the conducted research that existing institutional solutions additionally supported the tendency to reduce the scale of fragmentation of horticultural farms in the EU-12 due to the fact that the shares of subsidies were higher in groups with higher economic strength.
Evaluation of oxidant-antioxidant balance and DNA
damage in blood of patients with cancer of the
head and neck under the influence of copper(II)
complex: Preliminary studies
Authors: Malinowska Katarzyna , Morawiec-Sztandera Alina , Majczyk Małgorzata , Kaczmarczyk Dariusz , Merecz-Sadowska Anna , Zajdel Radosław , Zielinska-Blizniewska Hanna
Published: September 2020

Introduction: The primary aim of this research was to evaluate the oxidative stress markers and the level
of oxidative DNA damage in the pathogenesis of head and neck cancer.
Materials/Methods: Sixty-two subjects matched for age and gender, including 31 patients with head and neck
cancer and 31 control patients without cancer symptoms, were enrolled in our study. In our
work, the activity of antioxidant enzymes: catalase (CAT), superoxide dismutase (SOD) and
glutathione peroxidase (GPX), as well as a total antioxidant status (TAS), were estimated.
Additionally, an alkaline comet assay was used to measure the level of DNA damage in the
group of patients with head and neck cancer and the group of healthy control patients. These
tests were performed on a blood sample with and without prior incubation of dinitratebis
(1-phenyl-5-(2-hydroxyphenyl)-3-methyl-N1pyrazol-κN2)cooper(II).
Results: Significant increases of SOD, GPX CAT, TAS (P <0.001) were seen in blood from patients with
head and neck cancer and prior incubation of cooper (II) component compared to blood from
healthy controls without prior incubation of analyzed chemical. Moreover, we did not observe
any relationship between the level of DNA damage and the studied component dinitratebis
(1-phenyl-5-(2-hydroxyphenyl)-3-methyl-N1pyrazol-κN2)cooper(II) in the group of patients
with head and neck cancer or in healthy controls.
Discussion: Free radicals such as reactive oxygen species, which induce oxidative stress, may contribute
to head and neck carcinogenesis. Therefore, we suggest that modulation of pro-oxidant
/antioxidant status might be a relevant target for both prevention and therapy.
How the Efficiency of Mutual Funds in India Have Evolved over Time: A Study on Selected Mutual Funds in India
Authors: Datta Radhika Prosad , Seal Jayanta Kumar , Seal Jayanta Kumar
Published: September 2020

This paper studies the long term memory of the returns from selected mutual funds from the large, mid & small cap and hybrid categories in India, over 10 years starting from 2008-09. The Hurst exponent is used to study the persistence and anti-persistent or mean-reverting trends and hence the market efficiency of the returns of the funds across various categories and periods are analyzed. The findings indicate, that there seems to be no significant difference in the market efficiency of various mutual funds across the categories studied over our period of interest. Although for certain periods all the categories do show persistent or anti-persistent behavior, there does not seem to be any particular pattern in such behaviour.