International Journal of Research in Interdisciplinary Studies (IJRIS)
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Advancing ESG Reporting and Assurance in the Accounting Profession for Enhanced Sustainability
Get PDFThis review paper explores the transformative role of Environmental, Social, and Governance (ESG) reporting and assurance within the accounting profession to foster sustainable business practices and meet the growing demands from investors, regulators, and consumers. It examines the effectiveness of current accounting practices in integrating ESG factors, evaluates the benefits and challenges associated with ESG reporting and assurance, and explores the potential impacts on corporate transparency and sustainability. The study reveals significant benefits in enhancing corporate accountability and promoting sustainable practices while highlighting the challenges of implementing these processes to ensure accuracy and reliability. Policy recommendations include promoting professional certification, developing standardized reporting practices, and enhancing regulatory frameworks to support the accounting profession in advancing ESG practices. Future research should focus on developing innovative tools for ESG reporting and assurance to address identified gaps and support global sustainability efforts
Hormonal Disturbances in Women with Premature Ovarian Insufficiency
Get PDFBackground: 3.7% of women before the age of 40 have premature ovarian insufficiency (POI), which is characterized by the loss of ovarian activity and is still a common cause of infertility in women [1]. Objective: Measuring Body Mass Index (BMI) and concentrations of some parameters (Anti Mullerian Hormone (AMH), Follicular Stimulating Hormone (FSH), Luteinizing Hormone (LH), testosterone, and Estradiol (E2) in serum of POI patients. Materials and Procedures: A case-control study involving 100 women (50 POI patients and 50 healthy control). BMI, AMH, Follicular Stimulating Hormone (FSH), Luteinizing Hormone (LH), testosterone, and Estradiol (E2) were measured using an enzyme-linked immunosorbent assay and chemiluminescent automated immunoassay system (ECL) (Cobas e 411). Results: The study\u27s findings demonstrated There were statistically significant differences in the mean BMI values between the POI patients and the control group, The results also showed a significant increase in levels of FSH and LH, and significant decrease in levels of AMH, testosterone, and Estradiol (E2) in POI women in comparison with healthy women. Conclusion: The BMI group between (25-29.5 kg/m2) is the most category predispose to have Premature Ovarian Insufficiency (POI) among the BMI groups in the study. Increase in levels of FSH and LH, and decrease in levels of AMH, testosterone, and Estradiol (E2) can act as an indicators in POI-affected women
Masculine Psyche Culture Mitigating Work-Life Balance Among Female Police Officers in Central Region, Kenya
Get PDFWork-life balance is key to overall health of an individual in the domains of physical, social, economic, spiritual, cognitive and emotional wellbeing. However, the nature of police work requires toggling between conflicting demands and application of undue pressure in arresting situations. This favours the aggressive nature of men as opposed to the nurturing attitudes among women. Thus, female police officers become more vulnerable to being physically harmed in combat, having limitations in social, economic and spiritual endeavors due to labeling or stereotyping as well as experiencing both cognitive and emotional distress in the line of work. This poses the risk of female police officers tendency to expend more time and energy on work at the expense of family and social life. Therefore, this study sought to examine masculine psyche culture mitigating work-life balance among female police officers in Central Region of Kenya. The descriptive survey design was adopted for the study whose population was 163 Comprising of 158 female police officers and five accredited therapists from the national police service. Stratified sampling technique was used to select a sample of 133 respondents. Questionnaires and interview guide were employed for data collection. Descriptive statistics and themes were used for data analysis purposes enabled by statistical package of social sciences version 22. The findings indicated that masculine psyche culture diminished the experience of work-life balance among female police officers in central region in Kenya. As a result, there was need for relevant psychotherapeutic interventions and programs geared towards enhancing work-life balance in the context of masculine psyche culture within the police service in Kenya
Development of Learning Resources: Stance of Elementary Teachers
Get PDFThis phenomenological study explored the experiences of teachers in developing learning resources in Kaputian District, Division of Island Garden City of Samal (IGACOS). This also investigated their coping mechanisms from the challenges they encountered, and their insights drawn from the findings of this study. Qualitative – phenomenological study was employed in exploring the views of the ten (10) elementary teachers of which primary instrument of data gathering was through in- depth interview. Major findings indicated that the experiences of teachers in developing learning resources included using printed learning resources, maximizing electronic or digital resources, and challenges in learning resource development. Likewise, navigating the intricate landscape of education, teachers encounter a myriad of challenges in the development of learning resources, prompting the exploration of coping mechanisms essential for their professional resilience. The major themes were adaptability and flexibility, collaboration and professional development, and student-centered approaches. For the insights, the major themes were technology integration and digital literacy, differentiated instruction and inclusivity, and assessment and feedback strategies. The research implications concerning the development of learning resources for learners are multifaceted, carrying significant weight in shaping educational practices and outcomes. As the landscape of education continues to evolve, understanding these implications becomes crucial for educators, policymakers, and researchers alike. The findings from research in learning resource development can provide insights into effective instructional strategies, the impact of technology integration, and the importance of considering diverse learning styles
Artificial Intelligence: Tertiary Students Perception of Using ChatGPT in Writing Tasks
Get PDFArtificial intelligence (AI), ChatGPT, dominates across sectors, particularly in education. Students use this AI to help them write academic tasks. This study examines the effects of OpenAI’s ChatGPT on writing tasks among students. Employing a survey research design, structured questionnaires were distributed and completed by 83 first-year respondents, all Bachelor of Secondary Education majors in English, to identify areas of weakness in the respondents’ writing skills, self-regulation, and engagement/motivation. The findings show that students benefit from using ChatGPT and expect increased grammar, punctuation, word formation, order of ideas, and coherence. However, the app does not help much in improving the motivation or the willingness to do the writing tasks. The results shown in the study also capture various perceptions concerning the use of ChatGPT as a learning tool and self-learning among education students. It helps track progress and handle self-assessment; however, students do not trust it to define goals, priorities, and tasks. The study implies the need to consider using AI writing tools such as ChatGPT to promote writing proficiency and design trainer programs for the relevant professions. An ethical code for the appropriate use of AI solutions in education is also suggested. The study concludes that ChatGPT enhances writing skill acquisition, but its effect on learner self-belief and self-regulation is still unknown
Securing Taxpayer Data: Advancing Cybersecurity in Tax Accounting Practices
Get PDFThis paper explores the integration of advanced cybersecurity protocols into tax accounting practices to combat the growing issues of tax fraud and data breaches. Integrating advanced technologies, particularly Artificial Intelligence (AI), is revolutionizing various sectors. These innovations facilitate enhanced data security and operational efficiency, aiming to secure tax information, protect taxpayers from identity theft and financial loss, and ensure compliance with stringent data protection regulations. This initiative seeks to safeguard sensitive financial data Penh, enhance trust in the tax system, and support a secure and resilient economic environment. The proposed cybersecurity measures are designed to create a robust defense against cyber threats, ensuring the integrity and confidentiality of taxpayer data. The paper outlines the architecture of the cybersecurity framework, key components, and implementation steps, demonstrating the practical application and benefits of integrating these technologies into tax accounting practices
The Impact of Leadership Styles on Employee Performance in Public Universities in Kenya: A Case Study of Multimedia University of Kenya
Get PDFThis study explored the impact of leadership styles on employee performance at Multimedia University of Kenya (MMU) using William Ouchi’s Theory Z. A descriptive survey design was used and primary data was collected from non-teaching and academic staff across various departments using questionnaires and interviews. Stratified sampling was used to select 194 respondents including 8 department heads who provided expert opinions. Findings showed that MMU’s culture of innovation, quality and teamwork was found to be shaped by leadership which greatly influences employee attitudes and performance. Also streamlined work processes correlated positively with task completion, adherence to quality standards and job satisfaction. The study recommends investing in leadership development programmes to enhance communication, foster collaboration and align leader-ship philosophy with organisational culture to positively impact the organisational environment
The Role of Brand Awareness in Enhancing CSR in Private Universities in Kenya
Get PDFThis study investigated the significant role that brand awareness plays in enhancing Corporate Social Responsibility (CSR) initiatives within private universities in Kenya. The research aimed to investigate how brand awareness can be leveraged to enhance Corporate Social Responsibility (CSR) initiatives in private universities in Kenya. Specifically, it sought to understand the strategies these institutions use to increase their visibility and engagement on social media platforms like Instagram, and how this, in turn, impacts their CSR efforts. Guided by social media engagement theory, a qualitative research design was employed, focusing on five prominent private universities in Kenya: Management University of Africa, KCA University, Kabarak University, and St. Paul\u27s University. Semi-structured interviews with corporate communication experts provided in-depth insights into their CSR strategies. The findings reveal that the strategic use of Instagram contributes to building trust, fostering loyalty, and amplifying the reach and impact of CSR activities. Additionally, the study underscores the broader implications of brand awareness, suggesting that universities with strong, recognizable brands are better positioned to attract partnerships, drive sustainable development, and make a lasting contribution to society. The research highlights that a well-crafted brand presence on social media elevates the institution\u27s public image and strengthens relationships with key stakeholders, including students, alumni, and the broader community. This research advocates for the continued investment in brand-building as a fundamental component of CSR strategies within Kenya\u27s private higher education sector
Racial Perception in Me and White Supremacy and When They Call You a Terrorist, A Black Lives Matter Memoir
Get PDFAfrican American literature has been greatly shaped by racial themes, hence understanding the experiences of people of colour is essential for grasping the current situation in the United States. Memoirs like When They Call You a Terrorist; A Black Lives Matter Memoir and Me and White Supremacy are important for exploring identity and offering new insights into race relations and cultural conflicts. This paper looks at how racial perceptions are depicted in Me and White Supremacy by Layla F. Saad, and When They Call You a Terrorist; A Black Lives Matter Memoir by Patrisse Khan-Cullors and Asha Bandele. The main argument is that people of colour often face racial marginalization, leading to their identities being appropriated by more powerful social groups. This study uses the idea of orientalism from postcolonial theory to explore the challenges of racial ambivalence. It argues that in the context of racial conflict, cultural stereotypes often fuel both discrimination and oppression
Antibiotic Susceptibility Test of Escherichia Coli and Staphylococcus Aureus
Get PDFEscherichia coli and Staphylococcus aureus the most frequently and common bacteria cause serious disease in human. Health facilities will be able to restrict the inappropriate use of antibiotics and take proactive measures to stop the spread of drug-resistant bacteria by identifying their antimicrobial patterns. In order to better understand the current state of antimicrobial resistance and to improve infection treatment by avoiding the use of unnecessary antibiotics that could accelerate the emergence of bacterial resistance, the aim of this research was to ascertain the antibiotic susceptibility of isolates of S. aureus and E. coli from a variety of clinical samples. A total of 100 (S. aureus and E. coli) isolates from different form samples were collected from Al-Hussain hospital, Al-Musayyib General Hospital, Al-Kafeel Hospital, Obstetrics Hospital, Alnaqaa laboratory, Aljawadin laboratory and Al-Rasul laboratory. The Kirby-Bauer disk diffusion method was used to test all isolates for antibiotic susceptibility and identify their profiles of antibiotic resistance. The results showed that Urine samples were the higher collected from females while nasal swabs were higher from males. Other important finding is presence of hetero-resistance phenomena in both bacteria. E. coli was highly resistant to Amoxicillin-Clavalanic acid (94%), Trimethoprim-Sulfamethoxazole (64%), Nalidixic acid (60%), Trimethoprim (58%), and moderate resistance to Ciprofloxacin (48). Whereas, the highest sensitivity rates were seen with Meropenem antibiotic (94%), Tobramycin (54%), Levofloxacin (52%). While S. aureus show highly resistant to Cefoxitin (94%), Erythromycin (72%), and moderate resistance to Sulfamethoxazole (36%) and show sensitivity to Rifampin (88%), Clindamycin (72%), Levofloxacin (66%), Trimethoprim (60%), and Gentamicin (64%). The current study represents that E. coli was highly resistant to Amoxicillin-Clavalanic acid while showed high sensitivity rates with Meropenem. On the other hand, S. aureus show highly resistant to Cefoxitin while showed high sensitivity rates with Rifampin and both bacteria showed hetero resistance phenomena