Stratford Peer Reviewed Journals and Books
Not a member yet
2323 research outputs found
Sort by
Effect of Acquisition on Financial Performance of Financial Institutions in Rwanda; A Case of I&M Bank Rwanda
No full textThe objective of this study was to analyse the effect of acquisition on financial performance of financial institutions in Rwanda. Many financial institutions undergone acquisition and their financial performance has been increased significantly, but it is not proven if it is due to acquisition or other factors. In conducting this research, three objectives laid out to assess the effect of strategy change management upon acquisition on financial performance of financial institutions in I&M Bank Rwanda; to investigate the effect of market share management upon acquisition on financial performance of financial institutions in I&M Bank Rwanda and to determine the effect of change in risk management upon acquisition on financial performance of financial institutions in I&M Bank Rwanda. The sample size is 208 selected using purposive sampling. Primary data used for data collection. Data analysed using SPSS. Out of the total 208 questionnaires distributed: 189 questionnaires were completed and returned by the respondents, representing 91.3% of the total. The model's coefficient of determination, denoted as R squared, is 0.511 indicates that 51.1% of the variability in financial Performance of I&M Bank, explained by the strategy change management. R squared of 0.584 indicates that 58.4% of the variability in financial Performance of I&M Bank explained market share management. The findings revealed that 48.6 % of the financial Performance of I&M Bank explained by degree of risk management. The findings indicated that there is a strong positive correlation (r=0.715, p<0.05) between strategy change management and financial performance. Similarly, a positive and significant correlation (r=0.764, p<0.05) between market share management and financial performance. Furthermore, a sturdy positive correlation (r=0.697, p<0.05) exists between the degree of risk management and financial performance. Board Member at I&M Bank Rwanda are recommended to continue fostering a culture of effective strategy change management. Ensure clear and frequent communication of strategic changes to employees, aligning roles with new strategies, and prioritizing well-planned execution.
Key words: acquisition, strategy change management, market share management, risk management, financial performanc
Effect of Decentralized Tax Policies on District Development in Rwanda: A Case Study of Rwamagana District
No full textThe main objective of this study was to evaluate the effect of decentralized tax policies on district development in Rwanda. The research was guided by the following specific objectives: to examine the effect of rental income tax policies on development of Rwamagana district, assess the effect of immovable property tax policies on development of Rwamagana district and identify the effect of trading license tax policies on development of Rwamagana district. This study used descriptive and analytical, whereas descriptive research also called statistical research the main goal of this type of research was to describe data and characteristics of what was being studied. Quantitative and qualitative data used to effect of decentralized tax policies on the development of district. The population of this study was 246 including tax collectors, District administration and Finance officers, Sector administration and Finance officers, Accountants, Ngali holdings staff and staff at cell level. Using Slovin's formula, researcher estimate how big of a sample they needed to get reliable findings. Each stratum has its own simple random sample selected 152 respondents from it, in a size that is proportionate to its result of the increasing number. The researcher gained the information from the primary data obtained through a questionnaire, interview and document review applied as to obtain secondary data. Descriptive statistics were used to obtain the frequencies and percentages, in addition inferential statistics, mainly the correlation model, Analysis of Variance to test the relationship among the variables (independent). The study used SPSS (Version 21) and Microsoft Excel to analyze the data. The model includes predictors such as Trading license tax policies, Immovable property policies, Rental income tax policies. The R value of 0.876 indicates a strong relationship between the predictors and the Development of Rwamagana District. The R Square value of 0.767 indicates that approximately 76.7% of the variability in the outcome variable can be explained by the predictors in the model. Overall, this model summary indicates a significant effect of the decentralized tax policies on the outcome variable Development of Rwamagana District Specifically, Rental income tax policies have a coefficient of (β= 0.473, t=7.499, p value=0.000), Immovable property policies have a coefficient of (β= 0.218, t=3.912, p value=0.000), and Trading license tax policies have a coefficient of (β= 0.354, t=5.959 p value=0.000). All these coefficients are statistically significant on Development of Rwamagana District, as indicated by their associated Sig. Values below 0.05. This highlighted the concrete effect of decentralized tax policies on Development of Rwamagana District. District should maintain transparency in tax collection and allocation of tax revenues. Publish regular reports and updates on how tax revenue is utilized for local development projects, enhancing trust among taxpayers.
Key words: decentralized tax policies, district development, immovable property tax policies, rental income tax policies, trading license tax policie
Micro-Credit Services and Growth of Women Enterprises in Rwanda: A Case of Urwego Opportunity Bank
No full textThis study delved into the pivotal role played by micro-credit services in advancing the growth of enterprises led by women in Rwanda, with a dual focus on their impact on both business development and enhancements in family lifestyles. Employing a descriptive survey research approach that integrated quantitative and qualitative methods, the research aimed to offer a comprehensive understanding of the subject. The primary objective revolved around examining the influence of micro-credit services on the growth of women-led enterprises, with specific objectives geared towards evaluating the effects of both financial and non-financial services on this growth trajectory. The target population encompassed 350 individuals, including women beneficiaries and employees affiliated with UOB in the Gasabo District. Using Slovene's formula, the sample size was determined at 186 respondents, with a confidence interval of 95% and a margin of error of 5%. Participant selection involved simple random sampling, employing a structured questionnaire as the primary data collection instrument. Key findings underscored the positive impact of small credit from UOB on the business activities of 69.6% of respondents. In terms of the influence of micro-credit services on family lifestyles, 58.7% strongly agreed, and 23.9% agreed that a significant improvement had been witnessed. Furthermore, 67.4% of participants acknowledged the contributory role of the accessibility of micro-credit services in poverty eradication. Statistical analysis using SPSS revealed a substantial and positive relationship (0.914*) between micro-credit services and the growth of women-led enterprises, underscoring the significance of these services in fostering the overall development of businesses led by women. In conclusion, the research highlighted the notable role of micro-credit services in propelling the growth of enterprises led by women in Rwanda. The positive relationship established through statistical analysis emphasizes the potential impact of such financial interventions in empowering women entrepreneurs and contributing significantly to poverty alleviation in the region. A researcher recommended that it is good for the government and enterprises undertakers continuing to support this opportunity by offering and improving the services towards women enterprises through micro credit services.
Keywords: Micro-Credit Services, Growth of Women Enterprises, Urwego Opportunity Bank, Rwand
Nicotine's Potential to Protect Brain Cells: The Influence of Nicotine on Alzheimer's Disease Risk in the United States: A Scoping Review
No full textNicotine consumption increases brain excitability in a dispersed system of brain areas, such as the frontal cortex, amygdala, cingulate, and frontal lobes, in a dose-dependent manner. Stimulation in these areas is compatible with nicotine's ability to arouse and reinforce behaviour in humans. However, the effects of nicotine consumption on brain cells and the way it modifies them to either inhibit AD or facilitate AD is still unknown, therefore, the current scientific article aimed to address this research gap through analysing prior but latest research studies in this domain. Since there was a need to establish and explore more research regarding the positive impacts of Nicotine on patients with AD, a qualitative research design using secondary data was used to conduct the present scientific evidence. Four published papers within the year range 2017 to 2023 were acquired and thematically evaluated. Mixed findings regarding the impact of nicotine on brain cells and probability of getting AD were found however, there has been no clinical trials or enough empirical studies to support this assumption. Therefore, more research will be needed in the prospective to obtain credible and supporting results.
Keywords: Nicotine, Brain cells, nicotinic receptors, Alzheimer’s disease
Cosmetic Agents and Skin Health of Young Females in Taichung, Taiwan
No full textThe use of cosmetic products has become increasingly popular among women, encompassing a wide range of items such as moisturizers, makeup, cleansers, and other beauty-enhancing substances. Cosmetic agents are substances found in cosmetic products that are used to improve the appearance and health of the skin, hair, and nails. They may be natural or synthetic, and their functions may include moisturizing, exfoliating, cleaning, and UV protection. Cosmetic agents play crucial role in the formulation of cosmetic products. Different skin types respond differently to cosmetic agents, so it is important to patch test new products before incorporating them into a daily routine. It is essential to consult a dermatologist before using any cosmetic products. The study utilized the descriptive research design. The target population was 250 Females in Taichung, Taiwan. The study did sampling of 210 participants chosen from the target population of 250 Females in Taichung, Taiwan. Questionnaires were used to collect the data. The research concluded that cosmetic agents have become an essential part of daily skincare routines for many females worldwide. The effects of cosmetic agents on skin health among females are significant. Properly formulated cosmetic agents can provide a range of benefits to the skin, improving its appearance and health. Properly formulated cosmetic agents can offer a range of benefits to the skin, like moisturization, sun protection, anti-aging effects, acne management, hyperpigmentation reduction, and exfoliation. It was recommended that different cosmetic agents work best for different skin types and concerns. Oily skin may benefit from a lightweight, oil-free moisturizer, while dry skin may require a heavier, more emollient-based moisturizer. Females should look for products that comprise beneficial components like antioxidants, peptides, and humectants. Avoid products that contain harmful components like fragrances, alcohol, and sulfates, as these may irritate the skin and cause damage over time.
Keywords: Cosmetic Agents, Skin Health, Females, Taiwa
Assessment of Institution Related Mentorship Factors Influencing Clinical Competences of Diploma Nursing Students at Coast General Teaching and Referral Hospital, Mombasa
No full textNurses work in various healthcare settings, where they provide quality care to patients and interact with other healthcare professionals. To be able to do this, they are required to acquire immense knowledge, clinical competences, and skills during training. Training initiatives should prioritize the acquisition of competences through mentorship. Student mentoring involves the relationship between a student and a mentor, and the actions involved in the acquisition of skills, knowledge, and changes in attitude that culminate in professional growth and competences. This study sought to assess institution-related mentorship factors influencing the clinical competences of nursing students at Coast General Teaching and Referral Hospital, Mombasa. The study adopted a descriptive cross-sectional survey. The findings revealed that due to the high number of students per mentor, it was difficult to assist all the students assigned to them. This consequently hinders the proper development of expected skills, knowledge, and competences. Secondly, there was no intentional matching of experienced senior qualified staff with students. The students, however, perceived themselves as competent and had acquired average to moderate level competence in communication skills, decision-making, teamwork, performance of nursing skills/procedures, problem-solving skills, and self-confidence. Correlation results indicated that institution factors such as practice placement positively influence nursing students' acquisition of clinical competences. This study therefore recommends the hospital to improve the experiential mentoring environment so that the students can be offered appropriate mentorship support while in the clinical placements for them to be able to apply knowledge learnt in class. A policy on the implementation of a formal structured mentorship program should be put in place at the nurse training institution and at the hospital so that there is a precedent standard that can be followed to enhance the acquisition of clinical competences. There should also be a mentoring action plan where students are intentionally matched to mentors depending on the placement to avoid overburdening one mentor with many students and so that they can receive appropriate mentorship support.
Keywords: Institution Related Mentorship, Clinical Competences, Diploma Nursing Students, Coast General Teaching & Referral Hospital, Mombas
The Role of Blockchain Technology in Enhancing Supply Chain Transparency in Europe
No full textThis study explores the transformative potential of blockchain technology in enhancing supply chain transparency in Europe. In recent years, the complexity of European supply chains has increased, posing challenges related to traceability, authenticity, and accountability. Blockchain technology, with its decentralized and immutable ledger system, offers a promising solution to address these challenges and revolutionize the European supply chain landscape. Through a comprehensive review of existing literature, this study examines the role of blockchain in enabling end-to-end traceability, data integrity, and stakeholder collaboration in supply chains. Real-world use cases in industries such as food safety, pharmaceuticals, and sustainable sourcing are analyzed to illustrate the practical applications of blockchain technology. However, the study also highlights the regulatory landscape and challenges faced in adopting blockchain solutions, particularly related to data privacy, interoperability, cross-border regulations, and scalability. To successfully harness the potential of blockchain, collaboration between industry players, governments, and regulatory bodies is emphasized. Overall, this study sheds light on the transformative impact of blockchain technology and emphasizes the need for a supportive regulatory framework to fully realize its benefits in enhancing supply chain transparency and efficiency in Europe
Effect of Inventory Management on Organizational Productivity of Manufacturing Companies in Rwanda; A Case of Urwibutso Enterprise
No full textThe general objective of this study was to assess the effect of inventory management on organizational productivity of Urwibutso Enterprise. Specifically the study assessed the effect of raw material inventory management on productivity of Urwibutso Enterprise, examine the effect of work in progress inventory management on productivity of Urwibutso Enterprise and assess effect of finished goods inventory management on productivity of Urwibutso Enterprise. This study based on Theory of Constraints (TOC), Resource-Based View (RBV) Theory, Just-In-Time (JIT) Theory and inventory Control Theory. The study was descriptive designed, correlative designed, qualitative designed, quantitative designed, and primary and secondary data-based designed. Target population was 136 populations who have direct works related to inventory management of Urwibutso Enterprise. The sample size determined by the help of Solvin formula. Researcher used cluster sampling to select 101 respondents into groups based on each employee department. To collect main data, Researcher used a questionnaire and predetermined interview questions, and to compile secondary data, Researcher did a paper search means documentary technique. The researcher used SPSS (Statistical Package for Social Scientists, version 20) findings to make sense of things like frequency, percentage, mean, and standard deviation. Bivariate Correlation analysis used for testing the validity of hypotheses. The value of R was 0.930, indicating a strong linear relationship. The R Square was 0.864, indicates that approximately 86.4% of the variability in the outcome variable (Productivity of Urwibutso Enterprise) can be explained by the predictors (Finished goods inventory management, Work in progress inventory management, and Raw material inventory management) in the model, and the adjusted R Square of 0.859 reinforces the goodness of fit. It was shown that Raw material inventory management (p=0.000 less than 0.05), Work in progress inventory management (p=0.00 less than 0.05), and Finished goods inventory management (p=0.000 less than 0.05) are statistically significant in Productivity of Urwibutso Enterprise. Urwibutso Enterprise's inventory management should include optimizing procurement processes, implementing Just-in-Time inventory for raw materials, streamlining production processes for work in progress inventory, adopting real-time monitoring, implementing demand forecasting and inventory segmentation for finished goods. These steps aim to enhance efficiency, reduce carrying costs, and maintain optimal inventory levels.
Keywords: Inventory Management, Raw Material Inventory Management, Work in Progress Inventory Management, Finished Goods Inventory Management, Organizational Productivit
Financial Management Skills and Utilization of Youth Enterprise Development Fund among Youth Groups in Baringo South Constituency, Kenya
No full textThe Youth Enterprise Development Fund (YEDF) was introduced in 2006 as a strategy to broaden economic opportunities and promote youth participation in nation building. The effective utilization of the fund is vital if its objective of empowering young people through entrepreneurship. This study aimed to evaluate the correlation between financial management skills and the utilization of business development fund among youth groups in Baringo South Constituency. The study specifically sought to determine the relationship between investment decision making process, financial record management, saving behavior and cash flow management and the utilization of the YEDF in Baringo South Constituency, Baringo County, Kenya. Financial self-efficacy theory, goal setting theory, contingency theory and information asymmetry theory formed theoretical basis for this research. Researched entities was 22 YEDF-funded MSEs in Baringo South Constituency's. The study’s sample size was made up of 88 group officials, four fund managers and three youth fund officials. Questionnaires were used in the collection of primary data. Prior to the study, a pilot was conducted in Koibatek to test data gathering devices. Research data was collected qualitatively and quantitatively. Data was presented using tables and charts. The Statistical Package for the Social Sciences (SPSS) was used in the quantitative statistical analysis. The mean, standard deviation, frequencies, and percentages are used in descriptive. The study established a positive and significant relationship between the three independent variables: investment decision making, financial record management and saving behavior, and YEDF utilization among youth groups in Baringo South Constituency, Kenya. The study found a weak positive and significant relationship between cash flow management and YEDF utilization among youth groups in Baringo South Constituency, Kenya. The study recommended that entrepreneurial training for youth enterprises, and distinct saving accounts to assist youth groups organize their finances. It also emphasized on the importance of cash flow statements to help investors and shareholders understand how much money group is producing and spending. The study suggested that further studies should be conducted on financial management skills and use of government financial kits such Uwezo funds, Women Enterprise Development funds should be conducted.
Keywords: Financial management skills, investment decision, financial records, saving behavior, cash flow, fund utilization. 
Interest Rates Capping and Credit Uptake of Commercial Banks in Kenya
No full textIn 2016, Kenya enacted the Banking (amendment) Act 2016 which allowed lending interest rates charged by Commercial Banks in Kenya to be fixed at the Central Bank Rate plus a spread of 4% and deposit rates at 70% of the Central Bank Rate. Many banks protested this move since it meant reduced profitability. As a result, commercial banks introduced stringent credit qualification criteria locking out many borrowers who would have otherwise qualified for credit. Therefore, this study sought to establish how interest rate capping affects credit uptake of Commercial Banks in Kenya. The objectives of the study were; to determine the effect of capping lending interest rates, capping deposit interest rates, deposit interest rate spread on credit uptake of commercial banks in Kenya and the moderating effect of inflation risk premium on the relationship between interest rate capping and credit uptake of commercial banks in Kenya. The study was guided by four theories namely: Irving Fisher's Theory of Interest Rates, the Fisher Effect, Loan Pricing Theory and Loanable Funds Theory. The study conducted diagnostic test on multicollinearity normality test and Heteroscedasticity test. The study adopted descriptive research design. The target population for the study was all the 40 licensed commercial banks in Kenya. The sampling frame for the study was all (40) licensed commercial banks in Kenya. This study collected both primary and secondary data because both data reinforced each other. Primary data was collected using semi-structured questionnaires, while secondary data was collected from audited and released financial statements of Commercial Banks in Kenya for the period 2014–2019. The data was analyzed using multiple regressions and descriptive statistics namely: mean median, mode and standard deviation. Quantitative data was presented using tables, pie charts and bar graphs while qualitative data has been presented descriptively. The study established that while capping lending interest rates and interest rate spread had a significant effect on credit uptake of commercial banks in Kenya, capping deposit interest rates was insignificant and the relationship was significantly moderated by inflation risk premium. The study concluded that interest rate spread had the largest effect on credit uptake of commercial banks in Kenya followed by capping lending interest rates and lastly capping deposit interest rates. The study recommends that when formulating policies on interest rate capping, the Central Bank of Kenya should focus more on the lending side as compared to the deposits side.
Keywords: Interest rates capping, Credit uptake, Lending interest rates, Deposit interest rates, Interest rates spread, Inflation risk premium