bluuebunny/crossref_metadata_2025 huggingface dataset:
IMPORTANCE OF CAPITAL ADEQUACY REQUIREMENTS IN BASEL III FRAMEWORK FOR COMMERCIAL BANKS IN KENYA
Authors: Kombo Kevin N. , Njuguna Dr. Amos
Published: September 2020

Purpose: The purpose of the study was to examine the importance of capital adequacy requirements in Basel III framework for commercial banks in KenyaMethodology: 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 analyse qualitative data.Results: The study concludes that capital adequacy requirement is perceived to be important in commercial banks. The study thus deduces that financial stability, credit risk management, reduced vulnerability to liquidity shocks balance sheet structure and deposit insurance affect the capital requirement of the commercial banks in Kenya. In addition, the study concluded that Basel III increases capital requirements for counterparty credit risk arising from derivatives, repurchase agreements and securities financing activities.Unique contribution to theory, practice and policy: The study recommends that banks should ensure a flexible Basel III management expertise that delivers speed, accuracy, and performance to deliver competitive advantage.
CHALLENGES FACING COMMERCIAL BANKS IN THE IMPLEMENTATION OF CAPITAL ADEQUACY REQUIREMENT IN BASEL III FRAMEWORK
Authors: Kombo Kevin N. , Njuguna Dr. Amos
Published: September 2020

Purpose: The purpose of the study was to identify challenges facing commercial banks in the implementation of capital adequacy requirement in Basel III framework.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 study concludes that the implementation of Basel III requirement has been faced by various challenges like growth barrier, regulatory constraints, risk and finance management culture and additional capital challenges. In addition, the study concluded that commercial banks face challenges in deciding how best to implement a solution that will allow them to comply with Basel III, how to operate the systems and processes for improved operational effectiveness, and how to understand and ultimately reduce their capital requirements.Unique contribution to theory, practice and policy: The study recommends that Banks should manage their risks more closely and avoid a build-up of unintended risk, reducing the opportunities for regulatory capital arbitrage. This would go a long way in eliminating growth barriers, regulatory constraints, capital adequacy requirement, risk and finance management culture and additional capital challenges.
IMPACT OF MICRO FINANCE INSTITUTIONS ON POVERTY ERADICATION IN MERU SOUTH SUB-COUNTY, KENYA
Authors: Makunyi Diana Gaciukia , Rotich Dr.
Published: September 2020

Purpose: The purpose of the study was to assess the impacts of micro finance institutions in eradication of poverty in Meru South Sub CountyMethodology: This research problem employed a descriptive research design. The target population for this study comprises of all beneficiary households of MFIs in Meru South Sub County. The sample size was 30% of the target population.Results: The study found that microfinance institutions are a very strong tool in poverty alleviation at household level with income after acquiring microfinance credit being found to have significantly increased. The study further found that microfinance credit empowers the poor, enables them to cope with and overcome many of the problems that they face. Additionally, microfinance loans were found to have led to establishment and expansion of businesses, acquisition of shelter, education, access to health care and opening up of opportunities for the poor to improve their living standards including improved sanitation.Unique contribution to theory, practice and policy: the study recommends that microfinance institutions to continuously improve their outreach to enable them reach more deserving low income earners in all Counties in Kenya. To achieve this, the institutions should effectively market themselves and also fasten on service delivery as in the case of ensuring that loans applied for are disbursed on time.
EFFECT OF INFORMATION SHARING FUNCTION ON FINANCIAL PERFORMANCE OF SAVINGS AND CREDIT CO-OPERATIVE SOCIETIES
Authors: Ndungo Jackson Mnago , Tobias Dr. Olweny , Florence Dr. Memba
Published: September 2020

Purpose: The objective of the study was to establish effect of credit information sharing on financial performance of SACCOs in Kenya. Studies have indicated that countries are establishing credit registries to reduce defaults, caused by information asymmetry, which have been a crisis for most financial institutions. Various financial institutions including SACCOs which have the business of lending are currently subjecting their customers in credit reference bureaus. Literature indicates that credit defaults have continued to pose financial crisis for financial institutions. Many studies done indicate that credit default is caused by lack or inadequate accurate credit information. In Kenya, through the Banking Act of 2009 saw the establishment of the first credit reference bureau in 2010 where individuals and business entities were to be subjected to CRBs. This study sought to establish the effect of information sharing on financial performance of SACCOs in Kenya. The study adopted a descriptive research design which was both quantitative and qualitative. The target population was 181 and a sample of 135 (74.5%) licensed deposit taking SACCOs as at 31st December 2014 was used. The choice of the licensed deposit taking SACCOs in Kenya was very objective since they offer employment opportunities for our youth. In most cases SACCOs deal with a larger group of clients from the informal sector as opposed to other financial institutions like banks and so it was possible to obtain information that is representative of Kenya. Secondary data was collected from published financial records and CRBs while primary data was collected through questionnaires which were administered to the top managers of the SACCOs. The study established that credit information sharing has a significant and positive relationship with financial performance of the sampled SACCOs. The study highlights effect of credit information sharing with possible recommendations for improvement on financial performance.Findings: The study concluded that there was a significant and positive relationship between information sharing function and financial performance thus the existence of credit reference bureaus was suitable for improving financial performance of SACCOs. Thus Credit reference bureaus have led to share of negative credit reports; Credit reference bureaus have led to improved defaults rate of borrowers, improved lenders response rate on credit lending and have reduced existence of privacy on borrowers' credit history.Recommendation: Credit information sharing should be addressed through networking of all credit information amongst lenders so that lenders can have readily available credit information, both positive and negative, on the borrowers which would be shared across all lenders.
PERFORMANCE MEASUREMENT, GROWTH AND STRUCTURE OF COMMERCIAL BANKS IN EAST AFRICA
Authors: Ketyenya Dr.  Rutto Peter
Published: September 2020

Purpose: The purpose of this study was to analyze Performance Measurement, Growth and Structure of Commercial Banks in East AfricaMethodology: The study used cross country data analysis of 100 commercial banks and collected secondary data from annual published audited financial statements for the period 1997-2011Results: The results indicate that the OPM which combines productivity and profitability captured a high percentage of similar banks when the top 20 commercial banks were ranked; 80% for return on assets, 60% for profit margin and 55% for net interest margin. A positive and significant relationship between economic growth and performance measures was confirmed. Similarly market structure had a positive relationship with the performance. The results further showed an insignificant relationship with financial structure which conforms to the financial structure theory.Policy recommendation: The study recommended that the OPM should enable central banks to assess the performance levels of banks and be able to detect those that are underperforming and take corrective measures to either improve productivity, profitability or both. For policy makers in the EAC secretariat, the measure will enable comparison on the performance of banks in East Africa for subsequent integration to the monetary union
EFFECT OF FINANCIAL ACCESS ON THE PERFORMANCE OF SOCIAL ENTREPRENEURSHIP FIRMS IN KENYA
Authors: Koitamet Lemein Korei , Ndemo Professor Bitange
Published: September 2020

Purpose: The general objective of the study was to establish the effect of financial access on the performance of social entrepreneurship firms in Kenya.Methodology: The study adopted a descriptive research design. The total population was 448 employees of Iko toilet and Care Kenya. The sample size was 79 employees of Iko toilet and CARE Kenya who were selected using stratified random sampling. This sample was selected using R software. The raw data obtained from the field was coded, scrutinized, organized and edited to enhance accuracy and hasten analysis by the help of Statistical Package for Social Sciences (SPSS). SPSS assisted in summarizing the data descriptively using frequencies, percentages, means and standard deviation. In order to test the relationship between the dependent and independent variables, inferential statistics that is spearman's rank correlation r and regression analysis was used.Results: The study found that financial access have a positive and significant relationship with performance of social entrepreneurship firms.Unique contribution to theory, practice and policy: The study recommends that the government should formulate measure to ensure that social entrepreneurship firms are facilitated to gain financial access. In addition, the banking institutions should prolong the loan repayments periods so that the entrepreneurship firms can get enough financial access.
REVIEW OF MICROFINANCE AND WOMEN EMPOWERMENT IN ETHIOPIA
Authors: Kabeta Temesgen
Published: September 2020

Purpose: The purpose of this study was to review the role of microfinance and empowering women in Ethiopia Findings: According to findings of different authors microfinance is providing financial services to unemployed and low income individuals or groups who would have no access to formal banking services. It has positive impact on the living standard of the poor people in particular and alleviating poverty in their household in general. It is not only undermining poverty in the country, but also empowering women through surviving and making their life prosperous with dignity and self reliance by providing financial services. And also Ethiopian Microfinance is facing different challenges in empowering such as lack of collateral assets, lack of information, work burden, production failures, verbal abuse, lack of infrastructure, low institutional capacity and opportunities of women in microfinance are providing startup capital, women empowerment, poverty eradication, social and political empowerment, improved saving skills and the above challenges listed should be take consideration by government and concerned body as well as problem solving study must be conducted.Unique contribution to theory, practice and policy: It is better when countries microfinance would be more diversified its services to poor categories of the women. Infrastructural facilities must be fulfilled for microfinance institution to empower women
EFFECT OF OWNERSHIP STRUCTURE ON THE RELATIONSHIP BETWEEN RISK MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF FINANCIAL INSTITUTIONS IN KENYA
Authors: Lagat Fredrick Kiprop , Yegon Dr. Josephat
Published: September 2020

Purpose: The purpose of the study was to determine the effects of ownership structure on the relationship between risk management practices and performance of financial institutions.Methodology: The study used explanatory research design. The study used stratified random sampling to select respondents from target population comprising of managers of 46 commercial banks, 52 Micro Finance institutions (MFIs) and 200 SACCOs and a sample size of 239 respondents obtained. Data was collected using questionnaires. Descriptive statistics was presented, while inferential statistics was done using Pearson product moment correlation.Results: The findings indicated that the risk management practices (identification, analysis, evaluation and monitoring) influence the performance of financial institutions.Unique contribution to theory, practice and policy: The study has established the importance of ownership structure as a system of corporate governance that significantly moderates the relationship between risk management practices and performance of financial institutions can exploit various risk management practices identification, analysis, evaluation and monitoring should be enhanced so as to bring efficiency in the performance of financial institutions. These may be achieved through establishment and implementation of risk identification, analysis, evaluation and monitoring policy framework which will significantly influence performance of financial institutions and enhance shareholder capabilities to identify, analyse, evaluate and monitor all risks that can hinder the financial institutions from achieving their set objectives.
DETERMINANTS OF TECHNICAL INEFFICIENCY OF SACCOS IN KENYA: LOAN OUTPUT SLACK ANALYSIS
Authors: LARI LEONARD RANG'ALA , RONO Dr. LUCY JEPCHOGE , NYANGWESO Prof. PHILIP MULAMA
Published: September 2020

Purpose: The purpose of this study was to evaluate the determinants of technical inefficiency of Saccos in Kenya.Methodology: The study adopted a descriptive research design. This study collected secondary data analyzed from the audited reports of the licensed deposit taking Saccos and macro-economic indicators sources over the research period. It focuses on environmental and specific Saccos' predictors affecting inefficiency of Saccos and measured the pure technical inefficiencies of Saccos during a period of pre-regulation and regulation. The explanatory research design was used. The financial reports data collected from a census of 46 Saccos was analyzed at two levels. First involves estimation of technical inefficiency by employing non-parametric DEA method and second concerned determination of inefficiency using parametric SFA. The log truncated panel data was used for a period of 8 years (2007-2014). The study was designed to address general objective of establishing the technical inefficiency, the macro-economic and specific Saccos variables determining the technical inefficiency of Saccos.Findings: The study concludes that all predictors jointly influence inefficiency and that are significant given loan to members' output slack (LM) or loan output inefficiency. Further, LM slack regression reflects significant random normal error as indicated by Gamma (1.45E-32), and DEA result indicated 0.024 mean inefficiency.Contribution to theory, policy and practice: The regulators or board may not utilize the output loan slack regression to specifically measure the management inefficiency impact on Saccos' operation while the Saccos predictor variables have significant influence on inefficiency. In addition, the random normal error indicates the influence of agency theory in Saccos is insignificant as the role of management influence given loan slack is minimal. The introduction of variables such as NPTA, MP, FLIB, CA, FI and LP in the financial reports of Saccos and inefficiency benchmarking using DEA and stochastic mechanism are important in regulation.
RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND FIRM FINANCIAL DIVERSIFICATION (GEOGRAPHIC SALES) AMONG LISTED FIRMS ON NAIROBI SECURITIES EXCHANGE, KENYA: STATIC PANEL APPROACH
Authors: Museve Elijah , Nyangweso Philip Mulama , Tenai Joel
Published: September 2020

Purpose: The purpose of the study was to determine the relationship between board characteristics and firm financial diversification (geographic sales) among listed firms on Nairobi securities exchange, Kenya: static panel approach.Methodology: Fisher and Levin-Lin-Chu tests were used to test the presence of unit root in the series under study. Hadri residual-based Lagrange multiplier test was used to determine the feasible model.Results: Results revealed existence of positive and significant relationship between interlock directorship and geographic diversification as positive and significant directors' remuneration had a negative and significant effect on firm's geographic sales, while operational risk negatively varied with geographic sales Agency Theory, free cash flow hypothesis Resource Based view theory provided theoretical framework. Directors' remuneration negatively impacted geographic sales but did not explain diversification in relation to national sales. This study affirmed the managerial heuristics as determinant of firm financial diversification providing support to the convectional financial dimensions of firm performance particularly ROE, ROI and EPS.Unique contribution to theory, practice and policy: The Government of Kenya and Capital Market regulator should enact and implement legislations that guides on interlock directorship, directors remuneration diversity and tolerable operational risks as determinants of diversification
EFFECT OF VAT INCENTIVES ON THE PERFORMANCE OF EPZ FIRMS IN KENYA
Authors: Kuria Dr. John
Published: September 2020

Purpose: The purpose of this study was to determine the effect of VAT Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, VAT incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, VAT incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of total jobs created in Kenya. The results also revealed that at 5% significance level, VAT incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy Based on the study findings, it was recommended that the government should reconsider its VAT policy by encouraging more VAT rebates to firms in order to boost their productivity and increase the volume of exports. The study also recommends that the government should introduce a strong monitoring unit to oversee the administration of tax incentives. Government should equally pay attention to the issue of security and infrastructure which are basic in order to maximize the benefits of tax incentives.
FINANCIAL DISTRESS AND PROFITABILITY OF TIER THREE COMMERCIAL BANKS IN KENYA
Authors: Kimathi Caroline M. , Mungai Dr. John
Published: September 2020

Purpose: This study is aimed at analysing the effect of financial distress on the profitability of tier three commercial banks in Kenya.Methodology: Financial distress was proxied using non-performing loans, leverage and liquidity. Profitability was indicated using return on assets ratio. The study sampled twenty commercial banks and used casual research design. The study estimated a multiple regression linear model.Results: The study established that non-performing loans have a negative and statistically significant effect, Leverage had a positive and statistically significant effect while Liquidity had a positive and statistically insignificant effect on the profitability of tier three commercial banks in Kenya.
EFFECT OF SELECTED FACTORS AFFECTING REVENUE COLLECTION IN NAIROBI CITY COUNTY GOVERNMENT
Authors: Ngicuru Patrick N. , Muiru Mrs. Monicah , Riungu Irene
Published: September 2020

Purpose: The purpose of this study was to establish the factors affecting revenue collection in Nairobi City County Government.Methodology: The study adopted a descriptive research design. The study population comprised of a total of 340 members of staff working as chief officers, technical staff and members of Nairobi City County assembly. The sample size was determined using the Fischer's formula. The sample size for the study was 180 which was distributed proportionately among the strata. The study used a survey questionnaire as a research instrument. Data collected was analyzed with the help of SPSS by both descriptive and inferential statistics. The results were presented in form of tables and graphs. The study adopted a multivariate regression.Results: The study found that revenue diversification affect revenue collected through number of sources of revenue and new policies to a great extent. Tax administration affects revenue in Nairobi City County through competent staff, availability of computers, and availability of postal communication system and tax education. Tax structure affects revenue collection through flexibility, equitability, neutrality and simplicity while different forms of revenue (property, business license) affect amount of revenue collected. Revenue diversification had a positive and significant relationship with amount of revenue collected whereas different forms of revenue collected had positive and significant effect on amount of revenue collected in Nairobi City County.Unique contribution to theory, practice and policy: The study recommends on the use of latest technology and competent staff in tax administration, also there should be more innovations to have diversified sources of revenues in Nairobi City County in order to collect more revenue. The financial managers and policy makers in Nairobi City County assembly should come up with new sources of revenues and taxes that obey the canon law of taxation that is economical, simple, flexible and easy to administer.
CONSTRUCTION COST AND THE GROWTH IN SUPPLY OF REAL ESTATE HOUSING IN KENYA
Authors: Ngugi Samuel Mungai , Wamugo Dr. Lucy
Published: September 2020

Purpose: The main purpose of this study was to establish the effects of construction cost on the growth in supply of real estate housing in Kenya. Methodology: The study adopted a descriptive research design. The target population was 78 registered real estate companies in Kenya. The sample size was therefore 39 registered real estate companies in Kenya. Primary data was collected through the administration of the questionnairesResults: The study found that finance cost, cost of building materials, cost of land and tax cost have a statistical and negative influence on the growth of supply of real estate housing. The study also concludes that increase in growth of real estate market despite the high interest rate could owe to the price inelastic demand for housing owing to economic disparity in the country. While low income earners, who are majority, are pushed away to less glossy and crowded homes where survival supersedes luxury, the upper middle income purchase of housing units is on the upward spiral.Unique contribution to theory, practice and policy: The study recommended that the government should lower interest expenses so as to encourage the increase in supply of affordable real estate housing. The bank should also lower their interest rates so that the real estate firms can be able to increase the supply of housing. The study also recommends that investors should consider investing in the real estate market despite the erratic interest rates.
O cosmopolitismo jurídico de Kant
Authors: Klein Joel T.
Published: September 2020

Nesse artigo defendo que o cosmopolitismo jurídico de Kant implica a perspectiva de uma república mundial, a qual pressupõe a livre federação dos povos como um passo intermediário necessário. Sustento essa interpretação a partir de dois argumentos. Primeiro, que o conceito de república mundial é juridicamente necessário segundo os princípios da filosofia do direito. Segundo, que a rejeição da monarquia mundial e a defesa de uma federação livre dos povos se apresenta como uma exigência da metafísica crítica, a qual implica uma conexão teleológica entre elementos históricos, políticos, antropológicos e prudências.
"Capital et ideólogie", de Thomas Piketty - Ainda é mais fácil pensar no fim do mundo que no fim do capitalismo?
Authors: Silva Helio Alexandre
Published: September 2020

Resenha de: PIKETTY, Thomas. Capital et idéologie. Paris: Seuil. 2019.
In memoriam: David Graeber (1961-2020)
Authors: Silva Peterson Roberto da
Published: September 2020

(sem resumo)
Political Parties and Public Participation in Constitution Making: Legitimation, Distraction, or Real Influence?
Authors: Hudson Alexander
Published: September 2020

Over the past three decades, participatory methods of constitution making have gained increasing acceptance and are now an indispensable part of any constitution-making process. Despite this, we know little about how much public participation actually affects the constitution. This
article investigates the impact of participation in two groundbreaking cases: Brazil (1988) and South Africa (1996). This analysis demonstrates that public participation has relatively small effects on the text, but that it varies in systematic ways. The theory advanced here posits that party
strength (especially in terms of discipline and programmatic commitments) is the key determinant of the effectiveness of public participation. Strong parties may be more effective in many ways, but they are less likely to act on input from the public in constitution-making processes.
Sensitivity of stratospheric water vapour to variability in tropical tropopause temperatures and large-scale transport
Authors: Smith Jacob W. , Haynes Peter H. , Maycock Amanda C. , Butchart Neal , Bushell Andrew C.
Published: September 2020

Abstract. Concentrations of water vapour entering the tropical lower stratosphere are primarily determined by conditions that air parcels encounter as they are transported through the tropical tropopause layer (TTL). Here we quantify the relative roles of variations in TTL temperatures and transport in determining seasonal and interannual variations of stratospheric water vapour. Following previous studies, we use trajectory calculations with the water vapour concentration set by the Lagrangian Dry Point along trajectories. To isolate the roles of transport and temperatures, the Lagrangian Dry Point calculations are modified by time-shifting temperatures relative to transport, and vice versa, with the shift made by years to investigate interannual variations and by months to investigate seasonal variations. Both ERA-Interim reanalysis data for the 1999–2009 period and data generated by a chemistry-climate model (UM-UKCA) are investigated. Variations in temperatures, rather than transport, dominate interannual variability, typically explaining more than 70 % of variability, including individual events such as the 2000 stratospheric water vapour drop. Similarly seasonal variation of temperatures, rather than transport, is shown to be the dominant driver of the annual cycle in lower stratospheric water vapour concentrations in both model and reanalysis, but it is also shown that seasonal variation of transport plays an important role in reducing the seasonal cycle maximum (reducing the annual range by about 30 %). The quantitative role in dehydration of sub-seasonal and sub-monthly Eulerian temperature variability is also examined by using time-filtered temperature fields in the trajectory calculations. Sub-monthly temperature variability reduces annual mean water vapour concentrations by 40 % in the reanalysis calculation and 30 % in the model calculation. These results indicate that, whilst capturing seasonal and interannual variation of temperature is a major factor in modelling realistic stratospheric water vapour concentrations, simulation of seasonal variation of transport and of sub-seasonal and sub-monthly temperature variability are also important and cannot be ignored.
A novel hydrographic gridded data set for the Northern Antarctic Peninsula
Authors: Dotto Tiago S. , Mata Mauricio M. , Kerr Rodrigo , Garcia Carlos A. E.
Published: September 2020

Abstract. The Northern Antarctic Peninsula (NAP) is a highly dynamic transitional zone between the subpolar-polar and oceanic-coastal environments, and it is located in an area affected by intense climate change, including intensification and spatial shifts of the westerlies as well as atmospheric and oceanic warming. In the NAP area, the water masses originate mainly from the Bellingshausen and Weddell Seas, which create a marked regional dichotomic thermohaline characteristic. Although the NAP area has relatively easy access when compared to other Southern Ocean environments, our understanding of the water masses distribution and the dynamical processes affecting the variability of the region is still limited. That limitation is closely linked to the sparse data coverage, as commonly is the case in most of the Southern Ocean environments. This work provides a novel three-dimensional high-resolution hydrographic gridded data set for the NAP, namely the GOAL gridded product. Hydrographic measurements from 2003–2019 have been optimally interpolated to produce maps of conservative temperature, absolute salinity, neutral density and dissolved oxygen at ~10 km spatial resolution and 114 depth levels. The water masses and oceanographic features in this regional gridded product are more accurate than other climatologies and state estimate products currently available. The data sets are available in netCDF format at https://www.goal.furg.br/producao-cientifica/supplements/203-goal-gridded-nap and at https://doi.org/10.5281/zenodo.3989548 (Dotto et al., 2020). The novel GOAL gridded product and comprehensive data sets presented here are a valuable tool to be used in studies addressing climatological changes in the unique NAP region since they provide accurate initial conditions for ocean models and improve the early 21st-century ocean mean-summer-state representation for that area.
The E3SM version 1 single-column model
Authors: Bogenschutz Peter A. , Tang Shuaiqi , Caldwell Peter M. , Xie Shaocheng , Lin Wuyin , Chen Yao-Sheng
Published: September 2020

Abstract. The single-column model (SCM) functionality of the Energy Exascale Earth System Model version 1 (E3SMv1) is described in this paper. The E3SM SCM was adopted from the SCM used in the Community Atmosphere Model (CAM) but has evolved significantly since then. We describe changes made to the aerosol specification in the SCM, idealizations, and developments made so that the SCM uses the same dynamical core as the full general circulation model (GCM) component. Based on these changes, we describe and demonstrate the seamless capability to “replay” a GCM column using the SCM. We give an overview of the E3SM case library and briefly describe which cases may serve as useful proxies for replicating and investigate some long-standing biases in the full GCM runs while demonstrating that the E3SM SCM is an efficient tool for both model development and evaluation.
Risk management framework of environmental hazards and extremes in Mediterranean ecosystems
Authors: Nastos Panagiotis T. , Dalezios Nicolas R. , Faraslis Ioannis N. , Mitrakopoulos Kostas , Blanta Anna , Spiliotopoulos Marios , Sakellariou Stavros , Sidiropoulos Pantelis , Tarquis Ana María
Published: September 2020

Abstract. Risk assessment constitutes the first part within the risk management framework and involves evaluating the importance of a risk, either quantitatively, or qualitatively. Risk assessment consists of three steps, namely risk identification, risk estimation and risk evaluation. Nevertheless, the risk management framework also includes a fourth step, i.e. the need for a feedback of all the risk assessment undertakings. However, there is a lack of such feedback, which constitutes a serious deficiency in the reduction of environmental hazards at the present time. Risk identification of local or regional hazards involves hazard quantification, event monitoring including early warning systems and statistical inference. Risk identification also involves the development of a database, where historical hazard information and their effects is included. Similarly, risk estimation involves magnitude/frequency relationships and hazard economic costs. Furthermore, risk evaluation consists of the social consequences of the derived risk and involves cost-benefit analysis and community policy. The objective of this review paper is twofold: On one hand, to address meteorological hazards and extremes within the risk management framework. Analyses results and case studies over Mediterranean ecosystems with emphasis on the wider area of Greece, in the eastern Mediterranean, are presented for each of the three steps of risk assessment for several environmental hazards. The results indicate that the risk management framework constitutes an integrated approach for environmental planning and decision making. On the other hand, it shed light to advances and current trends in the considered meteorological and environmental hazards and extreme events, such as tornadoes, waterspouts, hailstorms, heat waves, droughts, floods, heavy convective precipitation, landslides and wildfires, using recorded datasets, model simulations and innovative methodologies.
Antecedents and Consequences of Trust in Public Sector Websites and Social Media
Authors: İnce Hüseyin , İmamoğlu Salih Zeki , Türkcan Hülya , Akca Gülsüm
Published: September 2020

Rapidly developing information and communication technologies have an influence on the whole world and have become an ordinary part of everyday life. Not only people, but businesses and governments are affected by these changes. In this respect, governments use several online media platforms as their own digital face and thus keep pace with the developing technology. Considering the lacks in previous researches, the aim of this paper is to investigate the critical factors influencing the citizens' trust in public sector websites and social media and also the relationship among trust in the public sector, citizen satisfaction and trust in public sector websites and social media. By studying 607 citizens who are users of the website or social media service belonging to the municipalities in Turkey, we found that: (i) perceived quality, perceived usefulness, and facilitation conditions are the factors that affect the citizens' trust in public sector websites and social media, (ii) trust in the public sector websites and social media affects trust in the public sector and, (iii) trust in the public sector affects citizen satisfaction.
The Impact of Currency Shocks on Sanandaj Municipality Revenues in Iran
Authors: Heidari Gandoman Shaho , Nouri Shahla
Published: September 2020

Exchange rate fluctuations have been affecting economic demand in recent years. The purpose of this study is to review the effects of exchange shocks on Sanandaj Municipality Revenues. The statistical population is Sanandaj municipality during 2006-2018 and SPSS, Eviews softwares were used for data analysis. The results show that since the correlation test is not significant at the level of 0.95, there is no significant relationship between two variables of municipality income and exchange fluctuations. Thus, the main hypothesis is rejected. In other words, exchange shocks have no impact on Sanandaj municipality revenues. Also based on the correlation test, since the correlation test is not significant at the level of 0.95, the relationship between the two variables of municipality income and negative exchange fluctuations is not significant and the sub-hypothesis (1) is rejected, and finally based on correlation test, since the correlation test is not significant at the level of 0.95, the relationship between two variables of municipality and positive exchange fluctuations is not significant. Thus, the sub-hypothesis (2) is rejected as well. It could be concluded that, Sanandaj municipality revenues do not follow the currency rate fluctuations.
Auditing Techniques to Avoid Cost Accounting Frauds
Authors: Akman Vedat , Acar Berkan , Kızıl Cevdet
Published: September 2020

Today, we observe the importance of accuracy of financial statements in every corporation. Accounting scandals have caused important losses both in the macro and micro levels. This issue proves the significance of financial statement accuracy. This accuracy is provided by the trust environment. Therefore, it is necessary to provide the required environment of confidence for financial markets to improve and function effectively against increasing accounting frauds gradually. That can only be possible by using different auditing techniques, running inventory counting such as cash and stock, establishing strong internal controls, managing efficiently and benefiting from technology integrated auditing. The aim of this study is to investigate the most effective auditing techniques to avoid cost accounting frauds. In this research, the most effective auditing techniques for detecting and preventing fraud are investigated by using the case analysis method. Also, the well known scandals related with Olympus, Worldcom, Tesco, Sunbeam and Parmalat companies are examined as a part of the case analysis. Finally, recommendations and suggestions regarding fraud prevention methods are presented.
A LITERATURA ENQUANTO FONTE HISTÓRICA. O EXERCÍCIO DE REENCANTAMENTO DO MUNDO NA CRÍTICA ROMANTICA DE VICTOR HUGO EM OS TRABALHADORES DO MAR (1866).
Authors: De Gouveia Aguinaldo Henrique Garcia
Published: September 2020

O presente trabalho é resultado de um estudo desenvolvido ao longo de um semestre, no ano de 2017, conjuntamente nas disciplinas de Teoria da História III e História Contemporânea I. Partiu da proposta de trabalhar com títulos da literatura do século XIX enquanto fonte histórica, associando-os com conteúdos das disciplinas supracitadas. A obra escolhida foi Os trabalhadores do mar (1866), de Victor Hugo. Trabalhamos, então, com a crítica romântica de Victor Hugo nesse livro, inserindo nosso estudo no leque mais amplo de produções de conhecimento sobre as vertentes de pensamento do século XIX.
A CRÍTICA DE EMILY BRONTË EM O MORRO DOS VENTOS UIVANTES
Authors: Gern Scoz Eduardo
Published: September 2020

Este artigo é resultado de um trabalho escrito para a disciplina de História Contemporânea I e Teoria da História III, na Universidade Federal do Paraná (UFPR). Para a realização desse trabalho, cada aluno escolhia uma obra literária do século XIX para relacionar com os textos abordados nas duas disciplinas. Dessa forma, após ter escolhido o romance de Emily Brontë, O Morro dos Ventos Uivantes, e reunido bibliografias complementares às das matérias mencionadas, pode-se ter uma análise interessante no tocante as áreas de gênero e crítica pós-colonial. Assim, o presente artigo reúne essas discussões de forma a entender que Brontë, sendo mulher em plena Revolução Industrial e colonialismo britânico, teceu importantes críticas a sua conjuntura e as formas de opressão que estavam presentes nesse contexto.
A INCÔMODA REPRESENTABILIDADE DA FIGURABILIDADE EXPULSA ABJETA, MAS NÃO ANIQUILADA
Authors: Araujo Rubra
Published: September 2020

No nono artigo, “A incômoda representabilidade da figurabilidade expulsa abjeta, mas não aniquilada”, Rubra Araújo (UFT) aborda a questão das figuras abjetas e marginalizadas no contexto contemporâneo e seus efeitos sociais e políticos.O texto relata questões de abjeção sociocultural de determinadas identidades na e pela sociedade, sobretudo pessoas que não seguem o padrão heteronormativo e cisgênero.
NAVEGAR EM ONDAS FASCISTAS NÃO É PRECISO!
Authors: Costa Marco Antonio Margarido
Published: September 2020

Em “Navegar em ondas fascistas não é preciso!”, o quarto artigo aqui apresentado, Marco Antônio Margarido Costa (UFCG) problematiza a questão do discurso fascista com base no documentário #AnneFrank: vidas paralelas em diálogo com os estudos de Pêcheux. Em seu texto, Costa chama atenção para a necessidade de formular práticas de resistência frente ao discurso de violência propagado pelo atual governo brasileiro.
“NÃO PODEMOS FAZER DO BRASIL A CASA DA MÃE JOANA”: UMA PERSPECTIVA DE RESISTÊNCIA PARA POLÍTICAS MIGRATÓRIAS DA EXTREMA DIREITA
Authors: Diniz Leandro Rodrigues Alves , Bizon Ana Cecília Cossi
Published: September 2020

No terceiro artigo, “‘Não podemos fazer do Brasil a casa da mãe Joana’: uma perspectiva de resistência para políticas migratórias da extrema direita”, Leandro Rodrigues Alves Diniz (UFMG) e Ana Cecília Cossi Bizon (UNICAMP) problematizam a questão do discurso nacionalista e xenofóbico que caracteriza a atual política externa brasileira cujas práticas acabam promovendo o desprezo à história e à dor do outro.
DEPOIS DA PANDEMIA E DO PANDEMÔNIO: LINGUÍSTICA APLICADA E ANTIRRACISMO
Authors: Jorge Miriam , Barbosa Mara
Published: September 2020

Em “Depois da Pandemia e do Pandemônio: Linguística Aplicada e Antirracismo”, o décimo quarto artigo deste dossiê, Miriam Jorge (University of Missouri St. Louis) e Mara Barbosa (Texas A&M University-Corpus Christi) nos mostram a necessidade de questionar o aprofundamento das desigualdades sociais e raciais causado pelo governo bolsonarista.
É PROIBIDO PROIBIR: AMBIGUIDADES E ENFRENTAMENTOS NA/PELA LINGUAGEM
Authors: Menezes de Souza Lynn Mario Trindade , Monte Mor Walkyria
Published: September 2020

O dossiê se inicia com um bate-papo entre Lynn Mario Trindade Menezes de Souza (USP) e Walkyria Monte Mor (USP), intitulado “É proibido proibir: Ambiguidades e Enfrentamentos na/pela Linguagem”, que traz reflexões dos autores sobre suas experiências de vida e acadêmicas e as fissuras que, ao longo de suas carreiras, foram identificando e procurando utilizar no enfrentamento das tradições e das desigualdades sociais no Brasil, valendo-se particularmente de atitudes subversivas frente aos discursos fascistas, que ora procuram reflorescer e se reinventar no país do governo Bolsonaro.
A Q Analysis of Judgments of Centrality in Music Education Courses of Study
Authors: Bergee Martin J. , Tast Rebecca L. , Wheeler Beth
Published: September 2020

This study’s purpose was to define music teacher person prototypes via Q factor analysis and to determine which curricular components of music education courses of study these prototypes judged to be central to the development of music teachers. This study included 4 graduating seniors in music education, 4 veteran music teachers, and 4 university music teacher educators who completed a Q-sort of 77 curricular components typically found in music education courses of study. Two prototypes emerged from this initial Q analysis: Instrumental and Vocal/Choral. To examine the stability of the prototypes, we removed all components dealing explicitly with instrumental or vocal/choral and then performed a second analysis. The same two person prototypes emerged. In this second analysis, the Instrumental prototype indicated strongest centrality for conducting/rehearsing skills, along with performance in ensembles, study on the primary performing medium, score analysis, a student teaching internship in the major area, ear and sight-singing skills, and classroom management. The Vocal/Choral prototype indicated strongest centrality for classroom management, along with curriculum development, keyboard skills, a student teaching internship in the major area, developing professional relationships, error detection skills, assessment/evaluation, understanding kindergarten through 12th grade school culture, selecting classroom materials, and planning lessons.
Musical Engagement With Young Children Experiencing Homelessness: An Exploratory Study
Authors: Dansereau Diana R.
Published: September 2020

It has been shown that children who experience homelessness face risks and circumstances that differ from other children (Bassuk, Richard, & Tsertsvadze, 2015; Sandel et al., 2018); however, there is a lack of documentation of music education programs that specifically serve children who are experiencing homelessness and a lack of research on the effects of such programs. The purpose of this exploratory study was to understand whether meaning arises for young children who are experiencing homelessness and their teachers from weekly music classes. Children ages 3 months through 3 years (N = 36) who attended a preschool for children experiencing homelessness participated in music classes that centered on serve-and-return musical interactions. Data showed that (a) the children’s responses to music classes strengthened over the course of 7 weeks, and the majority of the children were interacting with music and their music teachers periodically or consistently by the end of the sessions; (b) children incorporated music class material into other parts of their days and with adults other than their music teachers; (c) classroom teachers changed the ways that they engaged musically with the children; (d) teachers recognized new types of vocalizations as musical; and (e) the infant teachers encouraged and participated in more serve-and-return musical interactions. It was concluded that the children’s responses were consistent with previous research on housed children, they found musical and social meaning within the musical interactions, and the classroom teachers found meaning in the musical material and, therefore, extended its use within their classrooms.
Constructive Controversy in an Instrumental Methods Classroom: An Exploratory Case Study
Authors: Richerme Lauren Kapalka , Miksza Peter
Published: September 2020

Mirroring the current polarized political climate in America and beyond, ideological debates in instrumental methods often occur absent attention to potential common ground. Using Hess and McAvoy’s (2014) pedagogical principles for engaging students in democratic educational practices as a conceptual framework, the purpose of this exploratory case study was to investigate preservice instrumental music teachers’ (N = 24) experiences during a semester-long constructive controversy project. Researchers analyzed the following data from 13 students: initial and ending journal reflections for all nine controversial topics, final course papers, and two semistructured interviews. The findings indicate that students’ high school experiences played a key role in how students engaged with the controversial topics. Students valued conflict; they not only appreciated hearing about but actively sought out contrasting perspectives. Yet, students did not necessarily value compromise, and these endeavors rarely resulted in individuals substantially changing their beliefs. Participants disagreed about whether the consensus-making process was easy or difficult, and they saw the resultant consensus statements as ranging from syntheses to midpoints. While most students saw listening as key to the constructive controversy process, not all of them felt heard by their classmates.