International journal of research and innovation in social science最新文献

{"title":"Forensic Accounting and Fraud Prevention in Owner-Managed Small and Medium Enterprises (SMEs) in Ogun State, Nigeria","authors":"Oyekunbi Olubukola Dele Oladejo, Gbenga I. Olorunsola","doi":"10.47772/ijriss.2023.701040","DOIUrl":"https://doi.org/10.47772/ijriss.2023.701040","url":null,"abstract":"This study examined forensic accounting at fraud prevention in small and medium enterprises (SMEs) with emphasis on owner – managed entities. The study adopted a cross-sectional research design, a type of observational study designed with questionnaire administered on administered on selected 165 respondents (middle and senior level staff of Accounting, Finance, Logistics, and Human Resources) in 26 selected small and medium enterprises managed by the owners/family members in Abeokuta metropolis of Ogun State, Nigeria. Simple percentage and frequency tables were used to analyse the distribution of responses and data analysed through descriptive statistics and One Sample T-Test using IBM’s SPSS Statistics 22 to test for the hypothesis formulated in the study. The findings revealed that the application of forensic accounting, with appreciable progress in the developed world, but limited appreciation and usage in emerging economies will prevent fraud in Nigeria SMEs. The understanding of entrepreneurs’ owner-managers and their adoption of forensic accounting practices beyond the traditional auditing and investigation come to the fore. The study thus concluded that the adoption and application of forensic accounting by SMEs will greatly assist in the prevention and detection of fraud in this engine of economic growth. It therefore recommended that right attitude of SMEs owner managers, well defined business processes, controls and enhanced training on forensic accounting by academic, professional bodies and organizations is highly essential in preventing fraud not only in SMEs but in the private with no exception of the public sector.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Contribution of Participants Representativeness at Citizen For a on Equity in Resource Allocation by County Governments of Kenya.","authors":"Ndiao Elly Ochieng, Sakwa M Maurice, Guthiga M Paul","doi":"10.47772/ijriss.2023.7847","DOIUrl":"https://doi.org/10.47772/ijriss.2023.7847","url":null,"abstract":"Public participation is an essential governance principle and a requirement for sustainable development. It has gained widespread appeal both globally and in Kenya since the passing of the Constitution of Kenya 2010. Some of the goals for conducting public participation in resource allocation include equity, efficiency, and effectiveness amongst other desirable outcomes. However, whether a given public participation forum will achieve any of these outcomes depends in part on whether the participants who attend such forums in terms genuinely represent the voices and concerns of the wider community which was the focus of this study. The study used a survey design with the members of the public who had taken part in public forums organized by county governments forming the study population for the budget making process. 491 respondents who were selected through multi-stage sampling procedure filled questionnaires while 27 county government officers were interviewed using an interview guide. The data was analysed using both descriptive and inferential statistics. The findings show that participants representativeness, has a positive and significant influence on equity in resource allocation by county governments in Kenya. The study recommends that county governments rethink their modes of invitation and mobilization to ensure that the values and priorities of the wider community and its diversity are represented in the consultation fora. This will ensure that views presented at such forums are to be useful in guiding the county authorities to allocate resources in ways that reflect intra county equity.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135356134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Efficacy of the Prevention of Mother-to-Child Transmission (PMTCT) Program in Mitigating Pediatric HIV/AIDS Incidence in the Mansa District, Zambia","authors":"Arthur Chisanga, Steven Daka, Tinkler Saul Simbeye, Wezi Kachinda, Emmanuel Chirwa, Edward Chisanga","doi":"10.47772/ijriss.2023.701089","DOIUrl":"https://doi.org/10.47772/ijriss.2023.701089","url":null,"abstract":"This qualitative study was set out to intricately explore the landscape of the Prevention of Mother-to-Child Transmission (PMTCT) program in the Mansa district in order to shed light on its multifaceted nature. Key informants, pivotal to the program, offered invaluable insights into its fundamental components, recent progress, encountered challenges, and proposed improvements. The study emphasized the paramount importance of early detection and timely intervention in preventing HIV transmission from mother to child. The study highlighted key areas of focus within the PMTCT program, as elucidated by informants, emphasizing the central role of antenatal care, HIV testing and counseling, provision of antiretroviral therapy (ART), and vigilant postnatal follow-up. Together, these elements constituted a comprehensive strategy for safeguarding maternal and child well-being, with a strong emphasis on early identification and effective intervention. Recent developments in the program portrayed an evolving landscape, including enhancements such as improved access to rapid testing, the integration of maternal and child health services, expanded community outreach efforts, and initiatives aimed at enhancing community awareness. These innovations underscored the program’s adaptability and unwavering commitment to extending its reach. However, the challenges that impeded the reduction of mother-to-child HIV transmission were deeply rooted and multifaceted, encompassing issues such as stigma, inadequacies in healthcare infrastructure, medication adherence challenges, geographic barriers, personnel shortages, and logistical complexities. In response to these challenges, key informants put forth practical recommendations to strengthen the PMTCT program. These recommendations included broader community awareness and education efforts, the fortification of peer support networks, increased allocation of resources for transportation, and continuous training and sensitization programs for healthcare providers. These measures were deemed vital for enhancing program effectiveness and improving the health outcomes of mothers and infants in the Mansa district.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135504850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Contribution of Common Market for Eastern and Southern Africa (COMESA) in the Fight against Poverty in Zambia through Agriculture and Rural Development from 2010-2021","authors":"Joseph Selisho, Professor Jotham. M. Momba","doi":"10.47772/ijriss.2023.701093","DOIUrl":"https://doi.org/10.47772/ijriss.2023.701093","url":null,"abstract":"Background: The study was undertaken due to high levels of poverty in the COMESA region. It endeavoured to explore the contribution by COMESA towards the elimination of poverty using Agriculture and Rural development strategies. The objective of the study was to establish the contribution of COMESA in the fight against poverty in Zambia through Agriculture and rural development. The study employed qualitative approach with an exploratory research design and critical case sampling to choose 13 key informants to explore the contribution of COMESA in the fight against poverty in Zambia. Primary data was used from 13 key informants selected purposively using an interview guide to support secondary data. Data was analysed using thematic and content analysis. The study established that COMESA had been significant in the fight against poverty in Zambia. The Comprehensive Africa Agriculture Development Programme (CAADP) supported Zambia’s agricultural development policy formulation and implementation amongst others, establishing clear commitment to deliver on investing 10 percent of national budgets in the agricultural sector and achieving a six percent growth in agricultural domestic product. It was established that Zambia had worked with Alliance for Commodity Trade in Eastern and Southern Africa (ACTESA) through mobilisation of small-scale farmers in partnership with private and public institutions in regularising policy on staple foods, through policy outreach and research, creating market access, and building the capacity of the small-scale farmers to enable them compete in the domestic, regional and international markets. The study further established that Zambia’s livestock development received support from COMESA Livestock Unit which supported efforts aimed at driving sustainable livestock production and productivity, value addition and access to markets in the COMESA region. The Market Linkages Initiative (MLI) supported the ACTESA Secretariat and also focused on promoting growth in food staples trade in Zambia to ensure food security. Zambia through the COMESA Regional Agro-Inputs Programme (COMRAP) implemented by the Alliance for Commodity Trade in Eastern and Southern Africa (ACTESA) in Zambia contributed to the improvement of rural household food security and livelihoods. The Integrated Production and Pest Management Programme (IPPM) became active in Zambia since 2014 and is an implementation mechanism of the support programme for the consolidation of the action framework under the European Union-Africa Partnership on Cotton. The study recommended that the Comprehensive Africa Agriculture Development Programme should be strengthened as it continues to support investment in agricultural development in Zambia particularly enhancing support to small-scale farmers.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135505314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"“Impact of Bankruptcy Risk on Reporting Aelay: An Empirical Evidence from Engineering Industry in Bangladesh.”","authors":"Tanzina Haque","doi":"10.47772/ijriss.2023.7919","DOIUrl":"https://doi.org/10.47772/ijriss.2023.7919","url":null,"abstract":"The connection between bankruptcy risk and reporting timeliness by companies has significant effects on stakeholders’ decision-making process. And the purpose of this study is to investigate and comprehensively understand the direct influence of bankruptcy risk on reporting timeliness within the context of the engineering industry of Bangladesh. Considering the sample of 42 listed engineering firms over the period of 2016-2022, including 231 firm-year observation, it is evident that higher bankruptcy risk increased the chance of delayed reporting whereas the degree of high liquidity, debt, and cumulative profitability had the opposite effect. It also indicate that financial determinants that affect the goodwill of the annual report have a significant impact on reporting timeliness. By examining the relationship empirically, the study aims to shed light on how the heightened risk of bankruptcy faced by listed engineering firms in Bangladesh affects their ability to meet established reporting deadlines. Which ultimately contribute to the broader understanding of corporate financial challenges, information transparency, and stakeholder expectations.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135649866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Enterprise Resource Planning (ERP) on the Internal Controls System in Zimbabwean Organizations","authors":"Makota Justin, Moyo Abel, Kabote Ferdinand","doi":"10.47772/ijriss.2023.7915","DOIUrl":"https://doi.org/10.47772/ijriss.2023.7915","url":null,"abstract":"This research paper investigates the impact of Enterprise Resource Planning (ERP) systems on the internal controls system within Zimbabwean organizations. The study adopts a qualitative methodology, focusing on four organizations operating in Zimbabwe. Eight participants, comprising key personnel responsible for implementing and managing ERP systems, were selected for in-depth interviews. The research aims to understand how the implementation of ERP systems affects the internal controls system, including the associated challenges and opportunities. The qualitative data analysis involved transcribing and coding the interview responses, followed by thematic analysis to identify recurring patterns and themes. Findings from the study reveal several key insights. Firstly, ERP systems have a significant impact on the internal controls system, enabling organizations to streamline processes, improve data accuracy, and enhance decision-making. However, challenges were identified, such as resistance to change, staff training needs, and potential risks associated with system vulnerabilities. Overall, this research contributes to the existing literature by providing insights into the impact of ERP systems on the internal controls system in Zimbabwean organizations. The findings can assist organizations in understanding the challenges and opportunities associated with ERP implementation and provide recommendations for improving internal controls within this context.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135651070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effect of the Structure & Implementation Framework of Youth Enterprise Development Fund on it’s Uptake among the Youth in Bungoma County","authors":"Mr.Edwin Masika Nalulasi, Dr. Jane Luseneka, Dr.Calvince Barack Omondi","doi":"10.47772/ijriss.2023.7921","DOIUrl":"https://doi.org/10.47772/ijriss.2023.7921","url":null,"abstract":"Youth unemployment remains a pressing global issue, with young people finding it difficult to access formal labor markets. ILO reports indicate that an estimated 75 million youths aged 15 to 24 actively seek work but cannot find it. This study aimed to examine the determinants of the uptake of the Youth Enterprise Development Fund among youth groups in Bungoma County. The explanatory and explorative research design was employed with a target of 133,000 youths in Bungoma County. The research employed a targeted sampling method, and 290 respondents were selected to participate. Data collection was through questionnaires and focus group discussions, while secondary data was obtained from officers at the YEDF and books. Both qualitative and quantitative data were collected and subjected to descriptive and inferential statistical analysis. Data was presented and interpreted using tables and charts according to the set research objectives. Despite the fund being poised as a great policy initiative to address perennial youth unemployment, lack of clear eligibility criteria, long waiting time and application process, lack of stakeholder support, low levels of organizational development, corruption, lack of awareness, and insufficient training have caused low uptake of Youth Enterprise Development Fund.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"277 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135653464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Future Challenges of Brics in the Context of the Russian- Ukraine War","authors":"Tanzim Ahmed, Farhat Lamisha","doi":"10.47772/ijriss.2023.7932","DOIUrl":"https://doi.org/10.47772/ijriss.2023.7932","url":null,"abstract":"The BRICS member states, consisting of Brazil, Russia, India, China, and South Africa, have gained importance in the global economy. However, their response to the Russia-Ukraine war has raised questions about their commitment to territorial integrity and sovereignty. In the context of the Russian-Ukraine war, BRICS as an organization is predicted to face certain challenges that might create obstacles to securing and implementing a sustainable multilateral environment that will facilitate the emerging countries of the 21st century. The article has put forward some concepts concerning political, economic, diplomatic, trade and security issues to analyze the future challenges of BRICS. The findings of this article suggest that BRICS, as a collective organ, needs to take coordinated measures to bring stability and mobility within its actions and policies. The article concludes that BRICS members must increase their collaboration collectively, or challenges might grow and cause failure within this multilateral system. BRICS member states must practice interconnectedness with strategic and policy connotations.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135699725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Unlocking Students Areas of Difficulties in Mathematics through the Teachers Creativity Fostering Behaviours","authors":"Chukwuemeka A. Metu, Chika C. Ugwuanyi, Ngozi M. Nwoye, Innocent O. Odo, William C. Nwachukwu","doi":"10.47772/ijriss.2023.70932","DOIUrl":"https://doi.org/10.47772/ijriss.2023.70932","url":null,"abstract":"Creativity fostering behaviours of teachers are essential in every teaching and learning environment. It promotes teachers’ consistent efforts that are aimed at enhancing independent and flexible thinking. It also equips students with a variety of knowledge and materials for divergent thinking, encourages novel ways of solving problems and helps students cope with obstacles and failures. Unlocking students’ academic potential is a priority for many researchers and practitioners within the educational context. Reports on students’ academic achievement in mathematics revealed that there are areas of difficulties among the students. It could be that these areas of difficulties have led to poor academic achievement in mathematics over the years. On issues relevant to this study, teachers should give students direct feedback, encourage autonomy, re-word assignments to promote creativity and also create an accepting environment. Mathematics anxiety, inadequate problem-solving skills, lack of conceptual understanding and language barriers in mathematics were all highlighted as challenges of students’ difficulties in mathematics. Theoretically, this study was anchored on Self-Determination Theory. Practically, students, teachers, parents, educational administrators, government and researchers are all expected to benefit from the findings of this study. The ability to be creative, to create something from personal feelings and experiences, can reflect, nurture and unlock students’ understanding of mathematical concepts. The educational implications was highlighted and it was recommended among others that teachers should provide opportunities for students to share strengths and weaknesses as this in turn increases students’ active participation in the classroom.","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843818","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Parental Expressed Warmth as a Predictor of Behavioural Adjustment among Primary School Pupils in Kisii Central Sub-County, Kenya","authors":"Evans Apoko Monda, Elkanah Mochache Gichana","doi":"10.47772/ijriss.2023.70948","DOIUrl":"https://doi.org/10.47772/ijriss.2023.70948","url":null,"abstract":"The present study sought to investigate the extent parental expressed warmth predicts behavioural adjustment among pupils in primary schools in Kisii central Sub-County, Kenya. The study was guided by the Object relations theory and supported attachment theory. The study adopted mixed method approach in which the embedded research design was used. To obtain the sample for the study, the study used cluster sampling, stratified sampling and simple random sampling techniques. The unit of analysis included 218 primary schools. The target population comprised of 14876 pupils, 10582 parents, 229 deputy head teachers and 218 guidance and counselling teachers. The sample size for the study consisted of 374 pupils, 30 parents, 30 deputy head teachers and 30 guidance and counselling teachers. The study also employed questionnaires and interview schedules to gather data. The study adopted the triangulation approach to measure the validity of the instruments. Split half method was also used to establish the reliability of instruments whereby the correlation coefficient value of .808 was established. In analysing qualitative data, the study used thematic analysis while descriptive and inferential statistical techniques were used to analyse quantitative data. The study established that there was statistically significant positive correlation (r=.682, n=356, p<.05) between parental expressed warmth and pupils’ overall behavioural adjustment. The statistical significant (p<.05) positive correlation were also established between parental warmth and all the five aspects of learners’ behavioural adjustment (conduct problems, peer relationship problems, emotional symptom, hyperactivity and pro-social behaviours). Further analysis reveals that parental warmth alone accounted for 46.5% (Coefficient R2 = .465) of the variation in overall behavioural adjustment among the class 7 and 8 pupils and it was evident that parental warmth was a significant predicator of the overall learners’ behavioural adjustment [F (1, 354) = 308.067, p < .05). The study also established that as parental warmth increased by one standard deviation, then perceived scores in level of behaviour adjustment of pupil would also increase by .682 standard deviation units. Similarly, if the parental warmth increases by one unit then level of overall adjustment would improve by .292 units; this is a substantial effect from one independent variable. From qualitative findings, it was established that that parents as role model for their children were crucial for children to acquire pro-social behaviours. On this note it was found that most pupils develops unacceptable behaviours because of parental frequent discouragements, unclear guidance and unsupportive home environment that did not promote children’s use of proactive and problem-focused coping styles. The way parents communicate to their children was also found to have a positive effect on children’s behavioural adjustment. Loving children unconditio","PeriodicalId":470186,"journal":{"name":"International journal of research and innovation in social science","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135953961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}