David Oima

Effect of Strategic Planning on Annual Income of National Sports Federations in Kenya

Strategic Planning has been linked to improved financial performance of International Sport Federations. The general low annual income of the National Sports Federations (NSFs) in Kenya which has frustrated development of sport industry raises a number of issues regarding integration of strategic planning in their management. This paper looks at the effect of strategic planning on annual income of NSFs in Kenya. The paper was guided by descriptive and correlation research design. A Population of 156 officials from 39 NSFs was targeted and 111 respondents randomly sampled using Fisher’s model. Primary data was collected using structured questionnaire. Descriptive statistics involving mean, standard deviations and frequencies were run. Multiple regression analysis was employed to determine the effect of strategic planning on annual income. The study established that there was low integration of strategic planning practices among NSFs which could be responsible for their annual income deficits posted over the years. However, significant positive linear relationship was established between the different strategic planning components and annual income at (p

MODERATING EFFECT OF BUSINESS RISK ON THE AUDIT FEE MODEL AMONG SMALL AUDIT FIRMS: CASE OF WESTERN REGION, KENYA

During the treatment of this paper it is aimed the accurate characterization of natural objects that constitute the natural heritage of this region, as well as the proposals for new monuments. In this article it is conducted a genuine scientific work for the analysis of these monuments and the values associated with them. The basic method that is used in the treatment of this paper has been the one of direct field observations, analyzing these aspects; their physical condition, size, prognosis and photography. The paper has scientific value to researchers in the field of geography and local authorities. The main part in the paper is occupied by the results of the performed work in the following areas: The assessment of the natural conditions of this district, in function ofthe natural monuments. The classification of natural monuments; geomonuments, bio and hidromonuments. The physical analysis of the declared monuments,explaining their current situation and future trend.Their association with different views. Proposals for new natural monuments, for those objects that meet the criteria of being such. All these proposed monuments, are analyzed by the natural aspect, and accompanied by photos. At the end of this paper are given the conclusions, noting that the natural heritage of this district is a national asset. There are given some recommendations such as; their defence is responsibility of the state and of all the public opinion. Their good management requires strong legal measures in order to preserve these values.This article focuses in the azorean third tea period (1878-1879), time to learn and the first move towards tea industry. This time is made up of two periods: First, time to collect and make tea (March to July 1878); Second, time to collect and make tea (April to July 1879). With the hiring of two Chinese tea technicians, Lau-a-Pan (the master) and Lau-a- Teng (the interpreter) by the local agricultural society, locals rapidly acquired two things: how to grow and make tea and the value of his tea. Tea industry brought together first and second generation SPAM members, who, to cope with wine and orange crises, among other products, invested in tea. Industry mainly developed in Saint Michaels‘s Island.Military in Pakistan and Bangladesh has been deeply involved in politics all over the history. Since after the birth of both countries, the strong democratic government has not yet been established, due to the continuous involvement of Military in politics. The current research attempts to evaluate the main causes of Military Intervention in two countries. The utilized information of causes has been taken from books, journals, articles, on line materials and other secondary sources. The findings result with regard to the sources of military interventions in politics are the causes of weak political institution, vested interest of the military, legacy of the British army, political corruption and superiority.The subject of insurance law has been a very trickish and clumsy one to anybody who desires to know about it or conduct any research with regard to same. The general notion of the public against insurance companies is very negative when it comes to the aspect of payment of indemnity by the insurers. Perhaps based on a simple or very trivial excuse, the insurer may repudiate liability either on the basis of non – disclosure or non – possession of insurable interest e.t.c. In most cases, insurers have denied or repudiated indemnities on ground of non – disclosure which in all of the policies are made to be a ―warranty‖ or ―conditions‖ which goes to the root of the contract itself. The common law rule on this is very strict and therefore operates against the claim of the assured whenever the defence is raised by the insurer. However, the Nigerian Insurance Act, appears to have remedied this common law position by making the concept of non – disclosure equitable to both parties to an insurance policy. It is hereby suggested that other jurisdiction should follow suit for the development of insurance law.The need to own assets, whether in the form of long-term tangible or intangible assets, conditions a successful operation of an accounting entity in some cases. The objective of the article is to compare the asset structure defined for public sector accounting entities to the asset structure binding for business entities in compliance with the legislation valid in SR. Further objective of the article is to compare the legislation valid in SR in terms of long-term assets to the legislation defined under IAS/IFRS International Accounting Standards (applicable for businesses) and IPSAS (applicable for public sector entities). Our effort is to point out the differences on the grounds of the given comparisons, and to propose measures aimed at enhancing the legislation on the grounds of the analysis.Mass housing estates of the second half of the 20th century represent a poorly described and appraised topic of recent history. Mainly professionals overlook their garden design related aspect. It seems unbuilt areas within them were neglected by their authors; still, they represent an essential change in the urban structure in the 20th century and the rising significance of elements representing nature in urbanized environments. The present text focuses on housing estates in the Czech Republic that were built between the 1960s and 1989, especially their garden design related and landscape related aspects. First, circumstances of post-war building of mass housing and the role of modernist theories are introduced. Second, the development of forms of public areas in specific conditions of socialist central planning is observed. Our exploration concentrates on significant projects presented in the press of the time as well as housing estates that did not stand out from the average. The results, which we are presenting, are an overview of particular types of public spaces within mass housing estates with their basic characteristics and a definition of the roles of vegetation and other garden design means related to housing. In conclusion, we formulate a general development direction which the relation between landscape and housing took, as we can observe it in the example of housing estates of the second half of the 20th century.Our research is dedicated to the problem of the development of the future doctors’ subject competencies in Medical deontology by means of Cooperative learning structures. In this article we are going to review the findings on the initial level of the future doctors’ subject competencies in Medical deontology in terms of the motivational component within the framework of the experimental part of the investigation. Our main task is to reveal the gaps in the motivational component of the future doctors’ subject competencies in Medical deontology and to suggest Cooperative learning as a technique to improve the deontological education. The initial level of the development of the future doctors’ subject competencies in Medical deontology has been evaluated by us in terms of three components – motivational, cognitive and behavioral the essence of which is represented in criteria and the latter are reflected in indicators. In this article we will review the findings on the motivational component. The initial level of the development of the motivational component of the competencies in Medical deontology has been determined in terms of the professional needs and interests of the medical students, the indicators of which include awareness of a career choice, type of motivation to study at the higher medical educational establishment (“professional” motives, motives of “personal prestige”, “pragmatic” and “educational” motives, external factors), prevailing personality orientation (humanistic, professional, social, business, and antisocial), motivation for communication, self-improvement and selfdevelopment motivation, recognition of the practical significance of the academic course “Deontology in medicine”, an interest in ethical and deontological education.Nowadays, the number of stimuli reaching the consumers is underdrastic growth. At the same time, consumers are not able to or willing toprocess this amount of information. In spite of the educational level,informative campaigns and publications, the consumers‘ level of knowledgeremains low concerning the composition of food products. On the basis of aresearch carried out in 2013, in Hungary and involving 1,150 individuals, wecan state that consumers are not aware of the extent of carbohydrates andenergy contained in their food products. It is the responsibility of consumerprotection to work out a signalling for food products that is easy to beprocessed and can be immediately understood by the consumers. Such aninitiative could be the comprehensive and mandatory introduction of the―traffic light system‖.Agence France-Presse (AFP) is an international French news agency located in Paris. It is the oldest and largest news agency in the world. It is one of four most outstanding agencies together with “Associate Press”, “Reuters” and “Itar-Tass”. Information agencies originated from 1835 when a young French writer and translator Charles-Louis Havas established Agency Havas on the basis of which was established one of the greatest agencies France-Presse. A lot of issues were changed in the strategy of the Agency from the day of its foundation, but in XXI century, the epoch of modern technologies, it faced new challenges and accomplished changes in the sphere of its activities. Top management of Agence France- Presse managed to implement new technologies and become one of the most prestigious agencies in the world.The spectrum of the problems analyzed in the following article is based on the works by Merab Mamardashvili (1930-1990) dedicated to the theme of Europe, talks given in Paris and Barcelona, articles and interviews published in various French newspapers or journals. Mamardashvili clearly realized that the establishment of democratic regime in the society emerging on the ruins of a totalitarian state could create the most complicated problem to the state and culture; that the indigenous peoples of the former Soviet Union (including Georgians) who before October Revolution could not follow the time, modernity, would find themselves in a difficult situation in the process of formation of civil society and its members as citizens. The aspiration toward modernizing the individuals poses many difficulties to the politicians and citizens because we are simultaneously being transformed into free and independent nation, and the members of civil society. The situation is complicated by the fact that this process passes through the fog of post-totalitarian society. Merab Mamardashili’s critical analysis is due to a desire for better future of Georgia, the desire that in the era of globalization Georgian thinking could adequately respond to the challenges of time. In the process of desovietization of thinking and formation of civil society, the views developed by the philosopher Merab Mamardashili about the relationships between the individual and society are still valuable and relevant.The total world population is 7.093 billion of them 1.29 billion do live with absolute poverty [PPP below

EXTENT OF CREDIT FINANCING BY COMMERCIAL BANKS TO AGRIBUSINESSES IN KENYA

1.25]. Around 4 million of people die cause of starving and malnutrition and 25 million without treatment/year. 100 million is homeless and further 100 million is hidden homeless. Around 200 million is unemployed, of them 75 million that is 13% of the total figure is between the ages of 15 & 24 [IMF-2012]. If dramatic changes are not happened in the world job markets and young jobless is remain stable, its impact would be very devastative for the forthcoming world.This paper analyzes the category of mediation from the point of view of humanisticoriented pedagogy. Mediation is discussed first in its presumably most popular context, that is, in the context of legal procedures, where Polish law is taken as an illustrative material. Against this background, the main functions and principles of legal concept of mediation are presented. Further investigations are devoted to the characterization of humanistic-oriented pedagogy, with emphasis on the main categories of this type of pedagogical inquiry. The very notion of category is also focused on. Finally, the research question concerning the understanding of mediation as a category of humanistic-oriented pedagogy is discussed. It is argued that certain important values underlying the legal concept of mediation are present in the research in pedagogy, but in the latter context, the category of mediation adopts a much broader meaning, for its elements are present in every stage of human development.Screening of oncologic pathology of gastro-intestinal tract by means of multicenter endoscopic examination has shown that phylactic esophagogastroduodenoscopy, сolonofiberscopy can be recommended as an obligatory component during planned examination. Despite all the achievements of modern medicine , the entry of new methods of diagnosis and healing, the disease incidence and death rate due to oncologic diseases has been constantly increasing in the world. It is well-known , that cancer is the second leading reason of death after cardiovascular system diseases death. If to summarize the cancer frequency of all organs of gastro-intestinal tract, it will take the first place (more than 50%), powering past larynx cancer, breast cancer, and prostate cancer1. Therewith disease and death rate are the cancer of approximately all digestive systems 2. Numerous research proves, that disease prognosis mainly depends on oncology diagnose promptness, which gives much meaning to the earlier diagnosis. Unfortunately, 60– 80% patients with for the first time oncology diagnose already have III–IV stages of disease2. Potential causes of such late diagnose are late application of patients, erased clinical performance, and also deficient oncological suspicion of doctors with primary stage of healthcare.

Effect of micro finance on performance of women owned enterprises, in Kisumu City, kenya

After the European Concert of 1815, “Old” Europe, characterized from ongoing wars for power, experienced the longest pediod of peace it ever had. In 40 years there were no war between the Great Powers. After the war at Crime in 1854, there was no general war for another 60 years. This was due to a strong equilibrium, wich proposed the existence of France, Germany, Austro-Hungary and Russia as main elements, having the support of England wich had the naval fleet superiority. The Balkan Wars of the 1912-1913 are the most important event in the history of the Balkan people and beyond. They are composed of a series sharp and bloody conflicts that swept Eastern Europe in the recent years. If we talk about the origins of the war, we must emphasize that the situation of the Balkan wars at the time and especially the situation that followed, was very alike to the conditions that existed before the Turks came to Europe. At that time, both during and after the Balkan Wars, the Christian states constantly fought against each other for hegemony in the peninsula. For the more serious and real judgment we should also see the impact and performance of the situations and events in the Balkans, with the new changes in the geopolitics of the European continent, at least since the early nineteenth century and the credit for this goes to the European Concert (1815).The Krena river based on its length has bigger flow than Llukaci river, and both of them spillat Ereniku river. The purpose of this study is to provide details on the quality of the waterof Krena river and its flow to the Ereniku river. The study and monitoring performed in of this paper annual period january-december 2011gives its physical-chemical results as:Iron,Manganese,nitrites,nitrates,Aluminium,phosphate,consumption of Potassium permanganate,dissolved Oxygen,water temperature,air temperature,pH value etc.Water samples were taken in polyethylene bottles of 500 ml, which initially are well cleaned.Some of parameters were measured at the location of the taken sample, since other analyzes were sent immediately to the laboratory and analyzes were made,based on pH value, conductometric,turbidymetric, spectro photometric etc. The given results show the quality of the pollution of Krena river as result of discharge of pollutants , municipal and industrial.Reading & understanding a text means being able to spot the ideas in it; to understand the given knowledge in order to compare them with the previous ones; to imply; to notice what is important, to split the known from the unknown in order to make use of ones knowledge. Readability is on the same rank with usability. Lexical knowledge and background make up two of the most essential elements that define the readability of a text. Precise reading, different techniques to ease its understanding has continuously changed especially in these years when its understanding is measured through testing. Reading comprehension development phases from analyses to synthesis enable you to deepen its study. In the long run, this study passed from a simple reading without defining objective to the one with measurable objective. Deepening the study for reading, increase its importance in a general communication in foreign language. Its complexity in many areas, affects not only the actors that play inside a class but also even the ones outside it.Inclusive education is priority in many educational systems. It seems that educational process could not be effective and successful if it is not inclusive one. Educational policy demands creating inclusive practice which means that every one would find his place and could be treated according to different needs that pupils have. It is not easy to develop educational philosophy and to implement it. On that way there are any obstacles, challenges, but the way is the only one. Those decades are dedicated to efforts to make educational process and system inclusive one. Every country has his story. We share our story so that we can collect suggestions and offer experience for all who must follow this way.Urbanization brings a sustainable development as it closely relates to demography, the movement of population. After 1990, in contrast to the communist regime era a shift from the planned population movements, to congestion mainly toward Tirana and other coastal areas has been noticed. The aim of this paper is to analyze the impact that the population movement has had into our country’s urban development. Urbanization is considered to be a major component for the economic growth of a country, especially in coastal areas, in which it is more incentive for sustainable development. The urbanization has passed through several stages: pre-industrial, industrial and postindustrial one. It is seen as a means to improve civilization, while bringing more progress and development. So we may ask: Was it worth a movement of population without a plan in Albania and should we put nowadays a planning strategy for the urbanization and demography?The environmental politics has assumed in the last times a wide and transversal dimension, focused on problems and relations of a complex system such as the environment, in the whose inner different elements act and put equity and disequity problems. With the new strategy, the European Community means to pursue the integration of environmental sustainability goals (Goteborg Agenda) with those of the economic and social development (Lisbon Agenda), the environmental politics integrate therefore substantially to the problems of social-economic development. The adoption of systems of eco-management from a relevant number of companies even in the touristic sector and their certification in conformity with international and European standards represent an important innovation element, following to this strategy inclined to conjugate the development with the protection of the environment. The systems of environmental management have by now become a distinctive element of the companies which aim to cover a relevant role in the competitive national and international scenery, even because their nature itself makes them verifiable from third independent subjects and suitable to stimulate the continuous improvement of environmental and productive performances. Object of the present work is the analysis of the project management for the improvement of the quality of services in the tourism sector which allows to obtain the Emas/Ecolabel certification in a touristic structure in South Italy.In this article are given on alternative energy considerations, including these forms of production: • Solar Energy (Photovoltaic) • Wind Energy • Biomass Energy • Biogas • Biodiesel Where are given technological considerations for the application of each case in the Albanian territory.The economic crime as a system of groupings of types of criminal acts with similar characteristics in modern conditions is characterized by a rich and diverse criminal phenomenology, adaptable to all stadiums of the development of society. The financial crime is part of the economic crime which is rapidly evolving and expanding causing huge material damage, as that undermines the foundations of the functioning of any country, especially some that ten years ago transited from contract in a trading economy, what is case of the Republic of Macedonia. The article presents observations of the current situation with financial crime in the Republic of Macedonia, which highlight the specifics regarding the actions of all subjects included in the fight against this difficult and complex phenomenon. It’s rightfully to point out the need for specialized treatment of financial crime in managing financial investigations as well as criminal operating items. For this purpose are applied modern criminality tools and methods derived primarily from the bosom of conspiratorial police and judicial instruments and methods provided by the Law of the Financial Police. Resolved financial crime in the country is not a reflection of reality, given that this area is with extremely high “dark number”.Public services and their management have a great influence in the development of the local economy of a country. During the process of transformation of the community in an intense computing system of information, the offering of these services through information technology, in an effective, fast, transparent and safe mannerin accordance with citizens and businessneeds are very important. Referring to makers of online declaration, this is an important measurethat will influence in increasing the effectiveness of tax administration, to minimize the tax evasion in labour market, and to facilitate the exchange between two important institutions: Tax Office and Social Insurance directory. However, this online information exchange between these two institutions, aims in facilitating the data exchange between these two directories, with the purpose of establishing a clear evidence of the data of social insurance payments from that of businesses and citizens. This exchange will help the history creation, for each social insurance payer, thereby helping them in having the necessary profits from these paid contributions.Christianity as a consummate and the most individualized religion, allows one to best harmonize the relationships between an individual, society, and the state. Christianity roots in the fundamental sentiment of personal responsibility for own thoughts and deeds. That the Christian doctrine has an immense variety of tools to resolve the whole gamut of socio-political issues has been brilliantly evidenced in hosts of victories on a civilization scale. Being a pro-active religion, Christianity has been the driving force behind the groundbreaking, epoch-making processes both at political and scientific level. Christianity has brought about a new model of state economy basing on equity and liberalism. However, having swerved from good intentions, the modern Christian nations are caught in the economic crisis, facing the urgency to regain their economic strength lavished on the rest of civilizations. The only way to reach this is to reconsider Christian values.

Further Test on Stock Liquidity Risk With a Relative Measure

Micro financing is the provision of financial services to low-income clients or solidarity lending groups that lack access to banking and its related services. Traditionally, women based enterprises have not been favoured by the mainstream credit policies of the commercial banks owing to their inability to raise collateral securities to guarantee the loans. The general objective of this study was to determine the effect of micro financing on the performance of women owned enterprises in Kisumu City. Specifically, the study sought to determine the effect of microfinance on productivity, profitability and growth and expansion of women owned enterprises. The study population comprised 3000 registered women businesses. A sample of 341 was drawn. Clustering, simple random and purposive sampling approaches were applied. Primary and secondary data were used. Questionnaire and interview were used to obtain primary data. Quantitative data was analysed by use of both the descriptive and inferential statistics. The results indicated that micro financing in sufficient quantities would have greater effect on profitability, productivity and growth and expansion of women owned enterprises. The outcome of the study would be significant in reformulating women business credit policies, for improving credit services to entrepreneurs.