bluuebunny/crossref_metadata_2025 huggingface dataset:
I Jornadas Conjuntas del Comité de Graduados y el Comité de Hipertensión Arterial y otros Factores de Riesgo Cardiovascular XVIII Jornadas del Comité de Graduados: “Enfermedad cardiovascular y diabetes”
Authors: Avila Pablo , Apolini Susana , Houssay Solange , Milrad Silvia
Published: September 2020

El objetivo de estas Jornadas Conjuntas intercomités de Graduados y de Hipertensión Arterial y otros Factores de Riesgo Cardiovascular fue realizar una revisión bibliográfica del tema: “Enfermedad cardiovascular y diabetes”. Para ello, se dividió a los 43 participantes en tres mesas de trabajo que realizaron la revisión y actualización de los siguientes temas:• Mesa 1: Diabetes mellitus tipo 1 y enfermedad cardiovascular.• Mesa 2: Insuficiencia cardíaca y diabetes mellitus tipo 2.• Mesa 3: Efectos cardiovasculares de los fármacos antidiabéticos.
Mesa 3: Efectos cardiovasculares de fármacos antidiabéticos
Authors: Avila Pablo Javier , Milrad Silvana , Forlino Mariano , Fabregues Sofía , Vázquez Fabiana , Grosso Cristina , Schindler Ana , Zambon Fabio , Rodríguez María Virginia , Garrido Santos Natalia Carolina , Calvo Laura , Maldini Alejandra , Maserati Sandra , Stagno Romina
Published: September 2020

Los eventos cardiovasculares representan la mayor complicación de la diabetes. La evidencia sugiere que la metformina mejora los resultados cardiovasculares en pacientes con diabetes, especialmente en el United Kingdom Prospective Diabetes Study (UKPDS)  y otros estudios posteriores, por distintos mecanismos.Hay pocos estudios de seguridad cardiovascular para sulfonilureas aunque no tendrían un perfil seguro a este nivel. La gliclazida parece ser la de mejor performance de las drogas de este grupo. Algo similar ocurre con las meglitinidas, para las cuales los datos indican que no aumentarían el riesgo pero tampoco mejorarían la incidencia de eventos cardiovasculares.Las tiazolidinodionas son las drogas más cuestionadas, aunque los estudios y metaanálisis son contradictorios no habría dudas que aumentan el riesgo de insuficiencia cardíaca. Los inhibidores de la DPPIV mostraron resultados neutros a excepción de saxagliptina que aumentaría el riesgo de internación por insuficiencia cardiaca.Existen datos convincentes que los inhibidores de los receptores SGLT-2  a nivel renal y los análogos del GLP-1 intestinal tienen efectos positivos a nivel cardiovascular, con algunas diferencias entre los integrantes de esta familia.En cuanto a las insulinas, los estudios sugieren que tanto los análogos lentos como rápidos tendrían un mejor perfil cardiovascular, ligado principalmente a la menor incidencia de hipoglucemias severas, que insulina NPH y regular respectivamente.
Proposta metodológica para a Educação Ambiental:
Authors: Melo Nayara Siqueira , Santos Lenalda Dias dos , Cruz Maria Clara Pinto
Published: September 2020

Esta pesquisa propõe uma metodologia didática para explicar desenvolvimento sustentável através da sustentabilidade da produção de álcool em uma usina localizada no povoado do Junco, no município de Capela/SE, a ser discutida em aulas da disciplina Química no Ensino Médio. Este modelo está baseado no reaproveitamento do bagaço de cana como combustível e a vinhaça como adubo orgânico. Para tal, a proposta metodológica foi adaptada de uma pesquisa que originalmente utilizou a redação como coleta de dados de aprendizagem. Dessa forma, a proposta adaptada consiste na utilização de mapa conceitual para identificar conceitos e erros de sistematização e, assim, proporcionar maior facilidade de organização do conhecimento do que a redação. A metodologia, em um primeiro momento, requer um reconhecimento de campo pelo professor da disciplina, seguido de uma introdução sobre o desenvolvimento sustentável através da utilização de música. Posteriormente, é feito o reconhecimento de campo pelos alunos e, por fim, a utilização de mapa conceitual para a avaliação da aprendizagem. Concluiu-se, pelos resultados obtidos através das redações, que a maioria dos alunos vê a necessidade da sustentabilidade para reverter os desequilíbrios ambientais do planeta Terra e que a Usina do Junco apresenta uma junção de desenvolvimento sustentável com a Educação Ambiental.Palavras-chave: desenvolvimento sustentável, usina de álcool, metodologia.
Concepções de estudantes de pedagogia acerca do ambiente quando em relação com ciência e tecnologia
Authors: Ferreira Nilson dos Santos , Cardoso Lívia de Rezende
Published: September 2020

A ideia de que ciência e tecnologia afetam a humanidade inteira, presente no discurso Ciência, Tecnologia, Sociedade e Ambiente, produziria a necessidade de um constante debate em torno dos malefícios e benefícios socioambientais advindos da enunciação de que haveria um progresso utilitário pela ciência. Atentos/ as a tais indicativos, realizamos uma pesquisa com estudantes que cursam graduação em pedagogia na Universidade Federal de Sergipe para entender como percebem a dimensão ambiental quando se discutem os métodos e as descobertas científicas, bem como os produtos das inovações tecnológicas. Ao todo, participaram 76 alunos/as, respondendo questionários em dupla – com um total de 38 questionários respondidos – e argumentando seus posicionamentos em grupo. A partir dos dados coletados, pudemos observar a necessidade de uma intensificação em torno da problematização das relações entre ciências, tecnologia e ambiente. Afinal, para a maioria dos/as graduandos/as pesquisados/as, o trabalho dos cientistas consiste em uma prática neutra e autorizada a dizer “a verdade” sobre aquilo que descrevem. Além disso, há uma perspectiva de salvacionismo em relação às descobertas científicas e às inovações tecnológicas. Por conseguinte, não há, efetivamente, uma crítica direta aos impactos causados por ambas no meio socioambiental. Nos momentos em que há algum nível de criticidade, os/as estudantes pesquisados/as concebem a natureza separada do humano. A educação científica, seja ela nos anos iniciais do ensino fundamental ou no ensino superior, vem recebendo atenção das políticas públicas brasileiras. Tal investimento deve-se também às fortes pressões atuais de se construir uma consciência global voltada ao cuidado com o ambiente. Por isso, novas pesquisas e práticas de intervenção devem continuar a surgir nos próximos anos de modo a formar profissionais que problematizam as relações existentes entre os conhecimentos científicos produzidos, as inovações tecnológicas e as questões socioambientais.
DUARTE, Regina Horta. História & natureza. – 2. ed. – Belo Horizonte: Autêntica Editora, 2013. 112 p.
Authors: Modesto Erica Andrade
Published: September 2020

DUARTE, Regina Horta. História & natureza. – 2. ed. – Belo Horizonte:Autêntica Editora, 2013. 112 p.
Etnobiologia utilizada como ferramenta para a prática da Educação Ambiental
Authors: Silva Tiago Rozário da
Published: September 2020

A etnobiologia busca registrar o conhecimento do homem acercado ambiente e a forma como manipula os recursos da biota naqual ele se encontra. Neste contexto, a biodiversidade pertencetanto ao domínio do natural quanto do cultural, mas é a cultura,como constructo humano, que permite às populações tradicionaisentendê-la, representá-la mentalmente, manuseá-la, retirarsuas espécies e colocar outras, enriquecendo-a, com frequência.O objetivo do trabalho foi registrar a percepção, o cuidadoe a sensibilidade dos moradores quanto às ações antrópicas ealterações ambientais. O estudo foi realizado em duas localidadesno interior da Bahia, Povoado de Porto Alegre integrado aomunicípio de Maracás, região sudoeste da Bahia e Pedra Brancaintegrada ao município de Santa Teresinha, região do recôncavoBaiano. Os dados foram obtidos no período de setembro/2006 a Julho/2008 e de Janeiro a dezembro de 2011. Foram entrevistados 29 mulheres e 25 homens, cujas idades variaram de 7 a 84 anos. A percepção dos entrevistados quanto às questões ambientais, mudanças climáticas e os impactos causados pelo homem e a preocupação em manter o equilíbrio natural são características relevantes presentes nas entrevistas. Alguns demonstraram sensibilidade quanto à questão do desmatamento e quanto às agressões aos animais, afirmando que se preocupam em passar essas informações aos seus filhos e netos. Os moradores são sensíveis às questões ambientais além de perceberem as mudanças climáticas. Eles se preocupam com o desmatamento, em manter os recursos naturais e ensinam para seus descendentes a maneira correta de manejo dos recursos naturais. Essas informações fornecem subsídios para a implantação de gerenciamento ambiental e conservação das espécies contextualizada numa realidade social local. Registrou-se a percepção dos impactos antrópicos e as consequências na natureza. Todos se mostraram muito preocupados com a diminuição da quantidade de água nos rios e com a redução da biodiversidade.
abordagem da Educação Ambiental na sala de aula da EMEF Sergio Francisco da Silva
Authors: Lima José Davi Prado , Guarany Ann Letícia Aragão
Published: September 2020

Diante das transformações cada vez mais aceleradasque acontecem pelo mundo, a EducaçãoAmbiental (EA) passou a ser essencial nas discussõesdo cotidiano social, pois há um constantedesafio em construir uma sociedade sustentável.Neste contexto, a escola tem papel fundamental,mas poucas são as que se preocupam em trabalharesse tema como algo contínuo e problematizador.Por isso, através de pesquisas bibliográficase aplicações de questionários em uma escolamunicipal de Aracaju-SE, decidiu-se verificarcomo se dá a abordagem da EA a partir da análisedo Projeto Político Pedagógico (PPP) da escola,bem como se os professores desta unidadede ensino abordam a EA com os discentes e qualo conceito destes em relação ao tema. Atravésdeste trabalho observou-se que o PPP da escolanão contempla de forma clara a EA, bem comohá uma abordagem branda por parte dos professores.Já os alunos demostram conhecimento superficialda EA.
Águas de pertencimento:
Authors: Oliveira Rejane Santos , Meneses Maria Ivanilde
Published: September 2020

Esse artigo versa sobre a importância do estudoda percepção ambiental para efetiva práticada Educação Ambiental. O objetivo principal dapesquisa foi analisar a percepção que os alunostêm em relação ao problema da poluição dosrios e da constante falta de água no municípiode São Cristóvão. Trata-se de uma pesquisaqualitativa através da observação participantee interpretação dos desenhos produzidospelas crianças com base em categoriasrelacionadas à percepção ambiental. Atravésda análise dos mapas mentais produzidos pelosalunos, evidenciou-se que a percepção ambientalpode ser utilizada como valiosa ferramenta paraa educação ambiental, especialmente no contextoescolar, pois, possibilita compreender melhoras inter-relações existentes entre os seres humanose o ambiente, bem como, conhecer de queforma os alunos percebem o ambiente no qualestão inseridos e principalmente, sensibiliza-lospara as questões socioambientais, permitindo--lhes a aquisição de uma consciência ecológicae os tornando aptos a exercer a plena cidadania,buscando soluções para os problemas ambientaisdetectados em seu entorno.
“MURO DAS LAMENTAÇÕES” E A “ÁRVORE DOS SONHOS” COMO METODOLOGIA INICIAL DE ELABORAÇÃO DA AGENDA 21 DO COLÉGIO ESTADUAL CÍCERO BEZERRA, NOSSA SENHORA DA GLÓRIA/SE
Authors: Machado Ana Catarina Lima de Oliveira , Sousa Elson Emanuel Melo , Furtado Mateus de Carvalho
Published: September 2020

A Agenda 21 constitui-se de um plano de ação deabrangência mundial para transformar o modelode desenvolvimento atual − o qual se baseia naexploração ilimitada de recursos naturais limitados− em um modelo de desenvolvimento equitativo,que satisfaça as necessidades das geraçõesfuturas. Diante disso, o objetivo deste trabalhofoi sensibilizar a comunidade para o processo deconstrução de uma Agenda 21 Escolar de acordocom o proposto na Agenda 21 Brasileira, utilizandocomo metodologia inicial a Oficina de Futuropor meio da elaboração do “Muro das lamentações”e a “Árvore dos Sonhos”. O trabalho foidesenvolvido durante o mês de março/2017 comalunos do 1o Ano B do Colégio Estadual CíceroBezerra localizado em Nossa Senhora da Glória/SE. Os alunos apresentaram como principal lamentaçãoa limpeza da escola e como sonho essenciala organização da mesma. Mostrando assima efetividade da oficina para o entendimento docolégio, enfrentamento dos problemas e elaboraçãodas possíveis soluções.
Um olhar sobre a utilização do tema " Educação Ambiental" pelos professores de ciências do Município de Aracaju - SE
Authors: Galvão Luzia Cristina de Melo Santos , Araújo Crislaine Suellen Santos de
Published: September 2020

Considerando que a prática da Educação Ambientalde forma permanente e contínua ainda é umgrande desafio para muitos professores, o presentetrabalho é resultado da pesquisa desenvolvidacom 10 docentes de ciências de algumas escolasmunicipais de Aracaju – SE, a fim de verificaras concepções e as práticas pedagógicas destesa respeito da Educação Ambiental. Baseando-sena premissa que a escola é um local adequadopara que a Educação Ambiental (EA) seja postaem prática de forma continua, permanente einterdisciplinar, apresentamos no respectivotrabalho um pouco das concepções e práticas dosdocentes com relação ao tema. Com a pesquisacomprovamos que alguns professores apresentamcerta dificuldade para trabalhar o tema em sala deaula e isso remete a vários fatores como: a faltade recurso, projetos, tempo e o não envolvimentoda escola com o tema.
Bioética e Educação Ambiental:
Authors: Engler Helen Barbosa Raiz , Santos Tatiana Ferreira dos
Published: September 2020

O presente artigo objetiva refletir a partir da ontologia do ser social, a questão ambiental e a ponte entre as relações socioambientais imersas na sociedade do capital sob uma perspectiva da Bioética. Configurando-se uma pesquisa bibliográfica, o escrito estrutura suas bases filosóficas na teoria social crítica. Tendo em vista os dilemas éticos e concretos da vida cotidiana, a Bioética como área do conhecimento considerada a ética da vida, dispõe de estrutura epistemológica para dialogar com a educação ambiental na perspectiva de vislumbrar outros caminhos para além da relação homem natureza de dominação privada, mas caminhos para uma sociedade verdadeiramente democrática e pluralista, pautada na dignidade humana, responsabilidade e compromisso ético e respeito à vida.Palavras-chave: Bioética. Questão Ambiental. Relações Socioambientais.
Milton Santos e sua leitura sobre as dores e os problemas do mundo atual
Authors: Guimarães Gabriela Fernandes , Da Silva Maira Franciane
Published: September 2020

RESENHA SANTOS, Milton. Por uma outra globalização – do pensamento único à consciência universal. Rio de Janeiro: Record, 2006.
Mapeamento dos artigos apresentados no grupo de discussão de pesquisa Educação Ambiental no contexto escolar EPEA 2017
Authors: Silva Silvana Nascimento , Domingos Patrícia
Published: September 2020

A pesquisa qualitativa que balizou a produção desse artigo objetivou analisar os artigos publicados no GDP EA no contexto escolar do ano de 2017.  A análise de conteúdo foi utilizada para categorização dos seguintes significados emergentes da análise: partícipes da pesquisa: professores e estudantes da escola básica são os principais investigados. Investigações englobando toda comunidade escolar e local ainda são incipientes; natureza e tipo da pesquisa: a abordagem qualitativa é predominante; coleta de dados: a utilização de multimétodos de análise aparece em minoria; e análise de dados: na sua maioria a metodologia não indica o método de análise. A discussão sobre vias de inserção da EA na escola é ainda um aspecto bastante presente e com predomínio da macrotendência pedagógica crítica.
horta escolar como caminho para a agroecologia escolar
Authors: Riguetto Nunes Letícia , Rotatori Camila , Cosenza Angélica
Published: September 2020

O presente artigo surge a partir de entrecruzamentos de dados de um projeto de iniciação científica, desenvolvido entre os anos de 2016 e 2019, e de uma dissertação de mestrado defendida em 2019.  O artigo objetiva discutir dados sobre estruturas físicas e pedagógicas de hortas de escolas públicas de uma cidade no estado de Minas Gerais, além de discutir suas implicações à agroecologia e à educação ambiental a partir da problematização de discursos docentes. Por meio da imersão nas escolas mapeadas e de um curso de formação, realizamos entrevistas semi-estruturadas com os/as responsáveis pelas hortas escolares e as analisamos, a partir dos pressupostos da Análise Crítica do Discurso. As práticas pedagógicas relacionadas à horta escolar se relacionam à uma Educação Ambiental que pouco discute temáticas sociocríticas, entretanto destacamos o potencial contra-hegemônico do trabalho pedagógico, já que  as professoras entrevistadas enunciam a natureza como direito de ser e existir ao trabalhar e discutir conteúdos que permeiam seu cotidiano, possibilitando estreitar laços entre comunidade e escola, assim como a ressignificação da relação entre sociedade, natureza e alimento.

Palavras-chave: Agroecologia. Educação Ambiental. Hortas escolares. Justiça Ambiental.
Escola Sustentável:
Authors: Geraldina Merotto Foletto Rosieli , Ferreira Lobino Maria das Graças
Published: September 2020

Resumo: Trata-se de um recorte de pesquisa concluída no âmbito do Mestrado Profissional em Educação em Ciências e Matemática no IFES. Nesse artigo, apresentamos as discussões sobre um curso de Extensão desenvolvido através do Centro de Referência em Formação e Ead/Cefor/IFES. O referido curso objetivou proporcionar às comunidades escolar e local um processo formativo participativo no sentido de discutir fragilidades de práticas realizadas em escolas e/ou espaços que trabalham a Educação Ambiental. Para tanto, foi utilizada uma metodologia de intervenção de caráter participativo à luz de Tozzoni Reis (2007), cujo debate oportunizou discussões, reflexões e indicações por meio do diálogo entre os diferentes saberes. Neste artigo, foram analisados três encontros desenvolvidos durante o referido curso. É possível inferir, que cursos de formação continuada, envolvendo a comunidade escolar e local, abrem caminhos que podem contribuir para explicitar contradições concretas na busca de estratégias coletivas para superá-las na linha de uma educação com qualidade socioambiental como direito.
Olhares ambientais na 6ª Feira de Ciências da Bahia:
Authors: Sánchez Molano Javier Giovanny , Oliveira de Almeida Rosiléia
Published: September 2020

Neste tecido textual se propõem desterritorializações desde uma perspectiva ambiental, conceituada segundo autores que agenciam epistemologias inSURgentes como Marcos Reigota, Enrique Leff e Felix Guattari. A referida perspectiva foi cartografada nas narrativas de jovens estudantes participantes na VI Feira de Ciências do Estado da Bahia, ocorrida em novembro de 2017. Na discussão, destaca-se como os dispositivos de interculturalidade antropofágica, tradução intercultural, transdisciplinaridade e agência política se abrem como interstícios para o desenvolvimento de uma Educação Científica Ambientalmente Dirigida. Uma perspectiva de educação que tem sido construida a partir das contribuições de diversas epistemologias contra-hegemônicas emergentes desde o Sul Global, e que nestes momentos se projeta a partir dos silêncios, lacunas, vazios e incertezas dos tempos da pandemia, para se tornar potência e possibilidade de escolas geradoras de futuros pós-pandêmicos sustentáveis.
A Surge in Cyber-Crime during COVID-19
Authors: Muhammad Kashif  , Aziz-Ur-Rehman  , Muhammad Kashan Javed  , Pandey Digvijay
Published: September 2020

The prime goal of this research is to investigate if the cyber-crime has risen during coronavirus. People are using more internet and electronic devices in this pandemic time in the purpose of to perform their works those are possible through internet, as they are unable to go out due to coronavirus. For collection of data, it has been generated a questionnaire comprising of six questions. In these restrictions’ times, data cannot be gathered interacting with people physically so social media has been used for gathering data. The questionnaire was sent to people through social media 1088 people were approached and 400 out of them responded on the questionnaire. The data is presented in different charts for analysis. This research is significant in knowing if people are being attacked or their data is being stolen more than ever before during coronavirus. The outcomes of this study show that people are literally suffering through a surge in cyber-crime and most of the people said their data have been stolen and they have also been attacked by hackers.
COVID-19, LEARNING & DIVIDENDS
Authors: Adehi Mary . U , Maijamaa Bilkisu
Published: September 2020

The era of coronavirus pandemic (November 2019 to June 2020) has been a traumatic period for all countries around the globe. It was a very sober period because the virus is a novel one, and mortality and infection rates were on very rapid increase while scientists battled with treatment measures as well as vaccine discoveries to quell the pandemonium. The home front and life style in general changed, while the big question is, was there a benefit? People generally embraced virtual meetings to be able to interact and move on with life. The 16 Plus school in Lagos Nigeria was not left out of these meetings, as such, during one of such virtual meetings for the end of semester assembly, 30th May, 2020, we presented this paper to 65 members of staff, 10 parents and 25 graduating students (age 16 and above) with an objective to identify some benefits of the pandemic period. Some methods that were adopted to extract information for this paper include google search of periodicals. It is really nice to note that despite all odds, ‘lemonades were made from lemons’ in covid-19 era.
Liquidity Management and Returns of Shareholders in Quoted Banks of Nigeria
Authors: Kan David
Published: September 2020

Purpose: This study access liquidity management with the aim of determining its effect on returns of shareholders. Ex-post factor design was adopted. Data on ROE, ROA, Log of Sales and EPS were collected from the selected Banks financial statement and Nigerian Stock Exchange statistical bulletin. ROA and ROE proxied performance while EPS proxied returns to shareholders. Liquidity stood for liquidity management.Purpose: The study covered a period of 2000-2014. Unit root was used to test the data for stationarity issue and where there was unit root problem, the data were differenced. Auto-regressive method was also applied to solve auto-regression issues. Linear regression and Pearson correlation were used to test the hypotheses.Results: The result showed that there is no significant relationship between liquidity management and Nigerian quoted Banks performance as well as return of Shareholders.Recommendation; the researcher therefore recommended that policies should be put in place to reduce the cost of loan and encourage investment in Nigeria.
EFFECT OF CONSUMER PROTECTION FUNCTION ON FINANCIAL PERFORMANCE OF SACCOS IN KENYA
Authors: Ndungo’ Jackson Mnago , Tobias Dr. Olweny , Florence Dr. Memba
Published: September 2020

Purpose: The study sought to determine the effect of consumer protection function on financial performance of SACCOs in Kenya.Methodology: The study adopted a descriptive research design. The target population comprised of registered 181 deposit-taking SACCOs as at 31st December 2014 and the three licensed CRBs in Kenya. Stratified random sampling was used in the study, where SACCOs were grouped into five respective strata which were then randomly selected. The SACCOs were grouped into five respective strata of government based, teachers based, farmers based, private institutions based and community based. The study sampled 135 of the 181 (74.5%) licensed deposit taking SACCOs since these were the only licensed deposit-taking SACCOs by 2014. The choice of the licensed deposit taking SACCOs in Kenya was very objective since it was possible to obtain information that is representative of Kenya. In addition, SACCOs form the smaller arm in the financial sector and in most cases deals with a larger group of clients from the informal sector as opposed to other financial institutions like banks. Both primary and secondary data were analyzed using SPSS software, and statistics generated included descriptive statistics and inferential statistics. The particular descriptive statistics used included frequencies and percentages while the particular inferential statistics included Pearson correlation analysis and regression. Correlation analysis was used to establish relationships between the consumer protection function and financial performances. Regression analysis was used to establish the significance of the variables and the degree of causal effect of the independent variables on the dependent variable. The hypotheses testing were conducted using simple regression model.Findings: From the data analysis the study concluded that there was a significant and positive relationship between consumer protection function and financial performance thus the existence of credit reference bureaus was suitable for improving financial performance of SACCOs. This implies that that Credit reference bureaus have led to consumer protection and increased customers’ rights. Similarly, credit reference bureaus have led to assumption that borrowing is a right regardless of capabilities. Credit reference bureaus have reduces undesired monopolistic actions of lenders. Lastly, credit reference bureaus have led to reduced bad “culture” on loan repayment.Recommendation: The study recommended that lenders should ensure that they have accurate information before listing the unworthy borrowers to avoid unnecessary legal battles which may affect performance as a measure for customer rights protection.
THE EFFECT OF TECHNOLOGICAL INNOVATION ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN KENYA
Authors: WACHIRA EVANGELINE , Ondigo Mr. Herick
Published: September 2020

Purpose: The present study endeavored to determine the effects of technological innovation on the performance of commercial banks in Kenya.Methodology: The study, which was a census, employed a descriptive cross sectional design and targeted all the commercial banks in Kenya. Secondary data in form of annual financial reports was obtained from Central Bank of Kenya. In addition, primary data was gathered from personnel from the customer care departments using a structured questionnaire. Data were analyzed using IBM SPSS Statistics 21.0 and involved computation of frequencies, descriptive statistics and multiple regression analysis.Results: Most of the respondents affirmed the positive impacts of technological innovations including ease of access, convenience, user friendliness among others. The study showed that customer care employees at the banks valued technological innovations.  Moreover, the results revealed a positive and significant relationship between banks’ performance in terms of profitability and adoption of various technological innovations including customer independent technology, customer assisted technology and customer transparent technology. The combined effect of the predictor variables (customer independent technology, customer assisted technology and customer transparent technology) was positively correlated with profitability (r=0.7) with 50.8% of the variations in profitability of banks in Kenya being explained by the model. Unique contribution to theory, practice and policy: The study underscored the need for banks to continuously invest in technological innovations for them to remain highly competitive
An Analysis of an Organization’s Budgetary Control System and its Link with Performance Management and Decision Making
Authors: Choge Grace
Published: September 2020

Purpose: the purpose of this study was to analyze the impact of an organization’s budgetary control system on performance management and decision making.Methodology: The study population consisted of top management and middle level management of SDV Transami in Kenya.  The choice of the top management and middle level management was because budgetary control is mostly influenced by these two management levels.  The study sample was 46 departmental heads. A census methodology was taken since the population was small enough. Primary and secondary data were collected.  Secondary data sources were used to supplement primary data to enable the researcher get in-depth information concerning the topic of research. The information was mined from scholarly works on budgetary control found in text books, magazines, management reports, operations guidelines and previous researches. Statistical Package for Social Sciences (SPSS) was used to generate the descriptive statistics and also to generate inferential results. Regression and correlation analysis was used to demonstrate the relationship between the variables. The results were presented in form of charts, graphs and tables.Results: Results show that the managers rely on budgets to make decisions and further went to indicate that budgetary control was highly important in making managerial decisions. Budgetary control also influenced decision making in the organization in regards to decision on performance indicators. Trend analysis reveals that budgetary control affects decision making positively. Correlation and regression results revealed that there is a positive and significant relationship between budgetary control and decision making.Unique contribution to theory, practice and policy: Since a positive and significant relationship was found to exist between budgetary control and performance management and decision making, it is recommended that budgetary control should be upheld. In addition, there should be involvement of staff in coming up with budgets. Furthermore, the organization should ensure that it continues with the practice of involving top management in coming up with budgets.
THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND CORPORATE TAXES FOR COMPANIES LISTED IN THE NAIROBI SECURITIES EXCHANGE
Authors: Wangui Wamweya Shelmis , Aduda Dr.  J.O.
Published: September 2020

Purpose: The purpose of this study was to analyze the relationship between capital structure and corporate taxes for companies listed in the Nairobi securities exchangeMethodology: The study used descriptive survey research design. This study used Secondary data sourced from annual audited financial statement of the firms listed on Nairobi Securities Exchange. The population of the study consisted of companies listed on the NSE. Purposive sampling was used to select respondents from the sampling frame. A sample size of 46 listed companies for the year 2001 to 2011 were selected through random sampling. Data was analyzed using Statistical Packages for Social Sciences (SPSS) to derive descriptive results.Results: Finding indicated that the relationship between debt equity ratio and taxes profit ratio was negative and significant and that debtequityratio has a significant effect on taxesprofitratio.The findings pointed out that the existence of tax shield in a perfect capital market conditions cannot be reached, in an imperfect financial market, the capital structure changes will affect the company's value. The findings also pointed that firm which follows the trade-off theory sets a target debt to value ratio and then gradually moves towards the target. Accordingly, the findings agreed pointed that the value of the firm will increase or the cost of capital will decrease with the use of debt due to tax deductibility of interest charges. Findings also pointed that a firm facing a low enough tax rates would also use equity, because investors pay more taxes on debt interest than on equity income. In conclusion, the findings pointed that the more profitable the firm the lower is the debt ratio.Unique contribution to theory, practice and policy: The study is recommended for commercial banks to issue corporate bonds as this would form a cheap source of finance and also the use of corporate bonds entails the enjoyment of the interest tax shield and consequently improving the shareholder’s wealth. The study also recommended that commercial banks should engage strategic investors. Further to that, the study recommended that the equity share holder should be substituted for debt shareholding in future, this is because an increase in debt shareholding arising out of substitution would be beneficial to  the commercial bank because it will result into interest tax saving.
DETERMINANTS OF FINANCIAL INCLUSION AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NAIROBI CITY COUNTY
Authors: Otiato Elvince Hillary
Published: September 2020

Purpose: The general objective of this study was to assess the determinants of financial inclusion and performance of small and medium enterprises in Nairobi City County.   Methodology: The study adopted a descriptive research design.  Findings: Determinants of financial inclusion among the SMEs in Nairobi City County included; access, Quality and usage of various financial services. The study revealed that determinants of performance among the SMEs in Nairobi City County included; product/service costs, volume levels traded, profit margins, human resource levels and efficiency levels. The results also identified technological innovations such as MPESA, Mshwari and Agency banking as the most crucial technology factors which played a crucial part in improving their business. The regression results revealed that there was a direct link between the performance levels of SMEs and financial inclusion. Further, the study findings also revealed that technology included platforms like mobile money transfers, ATMs and agency banking eased and ensured inclusion. This was seen as an integral part of inclusion further enhancing the performance of various SMEs.Unique contribution to theory, practice and policy: This study can be a source of solution to be implemented by government of Kenya and the Central Bank of Kenya to create policies that create room for small and medium enterprises to obtain loans from financial institutions. In addition, the study This study will also create awareness among financial institutions in the importance of usage, access and quality of finances to small and medium enterprises which in turn will enable better performance of enterprises. This will definitely have an effect on social inclusion of citizens and better the economic performance.The aftereffects of the study would also contribute towards filling the gap on the topic. It is trusted that the discoveries of the study will make significant augmentations to the writing in the field of financial inclusion and performance fortifying further interest.
EFFECTS OF WORKING CAPITAL CYCLE ON PROFITABILITY OF MANUFACTURING FIRMS IN GHANA
Authors: Kisilu Alfonse Editor
Published: September 2020

Purpose: The study was on the effects of working capital cycle on profitability of manufacturing firms in Ghana.Methodology: The research design used in this study was explanatory research design. There are 78 large manufacturing firms in Loan Book of Barclays Bank Ghana.  The population of the study is therefore 78 firms.  The sampling frame was the loan book of Barclays Bank Ghana.  It is for this reason that the study considered 50% of the population to be the sample size. This yielded 39 large manufacturing firms.  The study used secondary data only for the purposes of analysis and drawing of conclusions. Descriptive statistics included mean scores and inferential statistics included regression modeling.Results: Results show that there is a negative relationship between profit before tax and mean debtor’s collection period whose beta coefficients is -1817.81. Results show that there is a negative relationship between profit before tax and mean inventory conversion period whose beta coefficients is -103.762. The mean payable deferral period had a positive relationship with profitability with a beta coefficient of 1097.073. The findings show that there is a negative relationship between profit before tax and working capital conversion cycle with a beta coefficient of -816.198.Policy recommendation: It was recommended that speeding up payments to suppliers might increase profitability because firms often receive a substantial discount for prompt payment.It was also recommended that the government should intervene by way of a legislation that would impose penalty interest for delayed payment of commercial debts. Such a provision would create a level playing field by binding all firms to pay promptly and ease the cash flow problems of small firms, who will be compensated for any overdue payments. It was recommended that the owners of firms be made more aware and trained on the best credit management practice. That way, they could reduce the amount of overdue debt and alleviate the problem.
DETERMINANTS OF FINANCIAL PERFORMANCE OF DEPOSIT-TAKING MICROFINANCE INSTITUTIONS AND CO-OPERATIVE SOCITIES THAT HAVE FRONT OFFICE SERVICE ACTIVITIES REGISTERED WITH SASRA.
Authors: BELYDAH ONGAKI K. , Herick Dr.Ondigo
Published: September 2020

Purpose: The study aimed to examine thedeterminants of financial performance of deposit-taking microfinance institutions and co-operative societies that have front office service activities financial performance of portfolios of investment firms in Kenya.Methodology:The research design was descriptive survey. The study used a sample of 11 Sacco FOSAs and 6 DTMs. Secondary data spanning three years (2009 to 2011) was used.  A regression model was used to establish determinants of financial performance of deposit-taking microfinance institutions and co-operative societies that have front office service activities financial performance of portfolios of investment firms in Kenya.Results:This study concludes that there is a positive relationship between profit ratio and interest income ratio. Therefore, an increase in interest income ratio by   leads to an increase in profit margin. This study concludes that there is a positive relationship between profit ratio and non-interest income ratio. An increase in noninterest income ratio leads to an increase in profit margin. This study concludes that results there are a negative relationship between profit ratio and noninterest expense ratio. An increase in noninterest expense ratio leads to a decrease in profit margin.  Regression results indicate that there is a negative relationship between profit ratio and liquidity ratio. An increase in liquidity ratio leads to a decrease in profit margin.  Regression results in indicate that there is a positive relationship between profit ratio and asset quality ratio. An increase in asset quality ratio leads to an increase in profit margin. The study concluded that t there is a positive relationship between profit ratio and financing ratio. An increase in asset financing ratio to an increase in profit margin.Policy recommendation:This study recommends that  financial institutions should improve the interest income ratio by aggressive  marketing their loans products and expanding their market territory. They should also improve non-interest income ratio, non-interest expense ratio, financing ratio, liquidity ratio and asset quality ratio
EFFECT OF INTEREST RATES ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN KENYA
Authors: Wambari Kihara Duke , Mwangi Dr.Mirie
Published: September 2020

Purpose: The purpose of this study was to analyse effect of interest rates on the financial performance of commercial banks in Kenya.Methodology:The study adopted anexplanatory research design. This study adopted a census research design; of all the 43 commercial banks in Kenya.The  study also used   secondary data.Multiple linear regression model was  used to analyze the data using statistical package for the social sciences (SPSS) version 20.Results:The study established that lending rate ratio influence the financial performance of commercial banks in a positive way. Deposit interest ratio on the other hand negatively affects performance of commercial banks. Liquidity management and liquidity management influence performance positively and negatively respectively. The study concluded that there is a positive significant relationship between lending rate ratio and financial performance of commercial banks. The study also arrived at the conclusion that deposit interest ratio negatively affects bank performance. Moreover, the study concluded that liquidity management and asset quality affect performance positively and negatively respectively.Unique contribution to theory, practice and policy:Following study results, itwasrecommended that commercial banks in Kenya should keenly manage their lending interest rates given that lending interest ratio is directly related to performance. The study also recommends that commercial banks need to monitor the interest on deposits carefully. The deposit interest ratio is negatively affects performance. It represents the main expense by any commercial bank and therefore for a commercial bank to be profitable, they must maintain a reasonable spread. Commercial banks must strive to raise deposits at reasonable rates in order to on lend to the customers. Commercial banks that attract deposits cheaply are able to advance loans cheaply and therefore attract more borrowers.It is recommended that banks should embrace prudent credit risk management to maintain appropriate asset quality. Credit information sharing and cross referencing with credit bureaus will ensure high risk borrowers are closely monitored. Such measure will result in a reduction of nonperforming loans improve the asset quality
The Effect of Voluntary Financial Disclosures on the Stock Returns of Firms Quoted On the Nairobi Securities Exchange
Authors: Wambugu Margret Wanjiru , Essajee Dr. Abdulatif
Published: September 2020

Purpose: The main purpose of this study is to establish the effect of voluntary financial disclosures on the stock returns of companies listed at the Nairobi Securities Exchange.Methodology: The main purpose of this study is to establish the effect of voluntary financial disclosures on the stock returns of companies listed at the Nairobi Securities Exchange. This study used a descriptive study design. The population of the study was all the 61 firms listed at the NSE as at December 2013. The sampling technique was purposive or judgmental, as the study purposively chose the 20 companies consistently making up the NSE –20 share index between 2009 and 2013 (five years) because they are rich in information and are blue chip. The study used secondary data from the Capital Markets Authority (CMA). The selected period was year 2009 to year 2013 (5 years).The particular secondary data was extracted from financial statements of sample firms and from the Nairobi Securities Exchange handbook for the five years period of study, from 2009 to 2013.The researcher used frequencies, averages and percentages in this study. The researcher used Statistical Package for Social Sciences (SPSS) version 20 to generate the descriptive statistics, trend analysis and also to generate inferential results. A multivariate regression model was used to link the independent variables to the dependent.Results: The study findings indicated that corporate governance, corporate social responsibility, environment accounting, human resource accounting, financial services sector, divided pay out and firm size had a positive relationship with stock returns.Unique contribution to theory, practice and policy: The study recommended that firms should embrace voluntary financial disclosure as it posits them to many privileges/advantage. These advantages may include; easy access to external financing, securing a good name with governmental and non-governmental organizations, having a good public image. In addition, the study recommends that firms should ensure a balance of their debt to equity as increased debt is seen to cause a reduction on the stock returns.
Evaluation of the Level of Enterprise Risk Management Adoption and Maturity of Insurance Companies in Kenya
Authors: Njagi Caroline , Njuguna Dr. Amos
Published: September 2020

Purpose: The purpose of this study was to evaluate the extent to which insurance companies in Kenya have adopted ERM process, and then to assess the maturity, challenges and strategies in the implementation of this process.Materials and methods: The research design adopted for the study is descriptive research. The researcher conducted a survey on the 49 insurance companies of Kenya to encapsulate the factors that are relevant in articulating the extent of adoption of ERM and the level of maturity. A sample of 196 respondents was selected from a population of 245 respondents. The study used quantitative and qualitative methods of data analysis. Statistical Package for Social Sciences (SPSS) version 20 program was used for analysis. The results were presented using tables and pie charts. Similarly, qualitative data was summarized and categorized according to common themes and presentedin continuous prose form.Results: The study concluded that organizational related challenges hindered implementation of ERM programs. Results revealed that inadequate application of the risk management framework, ambiguity in roles and responsibilities in risk management, complexities in risk measurement, lack of embodiment of ERM in organizational culture, difficulty in risk quantification, linking risk information to strategic decision making, ensuring that all decisions remain within the organization’s risk tolerance, proactively identifying current and emerging risks, cost and budgetary constraints, misalignment of the risk and business operating models, risk management not seen as a priority by top management and inadequate information to make risk-based decisions hindered implementation of ERM frameworks among insurance firms in Kenya. The findings imply that organization related challenges have a significant effect on ERM implementation.Recommendations: The study recommends that there should be better organizational strategies to help improve implementation of ERM programs. It was found that building a strong risk culture, engaging consultants, building a dedicated ERM function, committed board of directors and top management, developing risk appetite statement, appointment of a Chief Risk Officer (CRO) and availing ERM budgets improved the implementation of ERM programs. Key words: enterprise risk management, adoption, maturity