An internal control system is crucial for organizations to achieve their objectives in the best interests of their stakeholders through effective monitoring. Savings and Credit Cooperatives Societies (SACCOs), which are member-owned and controlled financial institutions, have adopted various fraud mitigation strategies to prevent financial losses. This study aimed to examine three key approaches: fraud prevention measures, fraud detection technologies, and internal control systems. These strategies play a vital role in safeguarding SACCOs' financial health by minimizing fraud and financial misconduct. According to SASRA, nearly 5% of SACCOs cease operations annually due to a decline in trust and a loss of financial benefits for members. The study employed a descriptive survey design to gather, analyze, and interpret both qualitative and quantitative data. The target population included all eleven Deposit-Taking SACCOs licensed by SASRA in Kisumu County as of December 31, 2022. The researcher used purposive sampling to focus on finance and accounting staff, collecting primary data through questionnaires. This research is significant due to its focus on addressing fraud in SACCOs and its implications for financial performance, policy-making, and practical applications. The findings aim to provide valuable insights to improve SACCO operations in Kisumu County, Kenya, and beyond.

The Kenyan Department of Road Agencies faces persistent challenges in effectively implementing road infrastructure improvement plans. Despite numerous initiatives, only 55% of projects are completed on time, and many fall short of quality standards, contributing to delays and unsatisfactory outcomes. Key contributing factors include inadequate departmental capacity, bureaucratic inefficiencies, and chronic underfunding, with annual budget allocations falling short by up to 30%. These obstacles significantly hinder the department's ability to meet the growing demand for upgraded road networks, which are essential for Kenya's social and economic development. This study aimed to assess the factors influencing the efficacy of strategy implementation within Kenya’s State Department for Road Agencies. Specifically, it examined how resource allocation, strategic communication, stakeholders' involvement, and monitoring and evaluation (M&E) processes impact the successful execution of strategies. The research was grounded in the Public Finance Management Act No. 18 of 2012, which mandates government agencies to align long-term plans with national fiscal policy objectives and the medium-term budget framework. A descriptive research design was employed, targeting employees from 4 key road agencies: The Kenya Rural Roads Authority (KeRRA), the Kenya National Highways Authority (KeNHA), the Kenya Urban Roads Authority (KuRA), and the Kenya Roads Board (KRB). The study gathered primary data from 488 employees across these agencies, with 441 valid responses obtained, representing a 92.2% response rate. Data was collected through structured questionnaires administered via Google Forms and analyzed using the Statistical Package for Social Science (SPSS). Both descriptive and Inferential statistics revealed significant relationships between key factors and strategy implementation efficacy. Resource allocation, including budget, human resources, and technology adoption, played a critical role, with 63% of respondents citing insufficient resources as a barrier. Ineffective strategic communication, reported by 58%, also hindered successful implementation. Stakeholder engagement was essential, but 65% felt under-involved in decision-making, negatively impacting execution. Furthermore, 72% of respondents found current monitoring and evaluation (M&E) practices inadequate. Strengthening these areas—resource allocation, communication, stakeholder engagement, and M&E—was shown to be essential for improving the effectiveness of strategy implementation. The study recommended enhancing resource allocation, improving communication, increasing stakeholder engagement, and strengthening M&E practices to improve strategy implementation. These findings offer valuable insights for policymakers and stakeholders, crucial for achieving strategic objectives and advancing road infrastructure development in Kenya. The multiple linear regression analysis reveals that resource allocation, strategic communication, stakeholder buy-in, and monitoring and evaluation practices significantly influence the effectiveness of strategy implementation in Kenya's State Department for Road Agencies. The model explains 48.7% of the variance, emphasizing the importance of a holistic approach in enhancing outcomes.

This study examines the impact of Basel regulatory norms on the asset allocation and investment composition of Indian Public Sector Banks (PSBs) from 1999 to 2021, covering Basel I, Basel II, and Basel III regimes. By analysing key investment and asset composition ratios, such as the Ratio of Investments in Government Securities to Total Investments (GSTI), Ratio of Advances to Government Undertakings to Total Advances (AGTA), Ratio of Advances Secured by Tangible Assets to Total Advances (ASTTA), Ratio of Unsecured Advances to Total Advances (UATA), and Ratio of Priority Sector Advances to Total Advances (PSATA), the study identifies significant shifts aligned with the phased implementation of Basel norms. Statistical analysis through independent t-tests highlights trends and shifts in portfolio metrics, demonstrating how regulatory changes influence the strategic asset and investment decisions of PSBs. The findings offer critical insights for policymakers and stakeholders on the effectiveness of Basel norms in strengthening financial stability within the Indian banking sector, thereby informing future regulatory policies and strategic decisions.

Bookkeeping skills are critical to the financial success of small and medium-sized enterprises (SMEs), particularly in developing regions with limited financial literacy resources. This study investigates the impact of bookkeeping skills on the financial performance of SMEs in Kajiado County, Kenya. Drawing on Human Capital Theory and the Resource-Based View, it examines the relationship between bookkeeping and profitability, access to financing, and operational efficiency. A multiple linear regression analysis of 207 SMEs in Kajiado County reveals that bookkeeping proficiency accounts for a 41% variance in financial performance, with a significant positive correlation between these variables. Descriptive and inferential statistics further illustrate the influence of structured record-keeping on improved decision-making and reduced financial errors. The findings underscore the need for targeted financial literacy programs to enhance bookkeeping capabilities among SMEs, supporting sustainable growth and resilience.

This study examined how green procurement impacts the effectiveness of industrial firms in Nakuru County, Kenya. The study purposed to determine how procurement policies impact the execution of green procurement programmers. The study’sspecific objective was to analyze the impact of Eco Supplier Selection on green procurement implementation. A theory of legitimacy was used to guide the research. Data was gathered from three levels of management across five organizations. The study used a design that was descriptive. The target audience included 109 employees from 15 industrial enterprises in Nakuru County, Kenya. The investigation used census because the population is small. The linear regression model was applied in demonstrating the link between factors that are independent and the variable of dependency. Pilot testing in three industrial enterprises in Nyandarua County was performed to enhance its reliability and validity. Tables were used to provide descriptive data such as frequencies, means, percentages, and standard deviations, along with explanations. Inferential statistics, such as the ANOVA and its Pearson correlation coefficient, were applied in order to evaluate the correlation between variables. Results from this study indicated a relationship that was a correlation that was positive between eco-friendly supplier and green procurement implementation among manufacturing companies in Nakuru. From the result the researcher concludes that eco-friendly supplier was significant in explaining green procurement implementation among manufacturing companies in Nakuru.

The Bachelor of Science in Hotel and Restaurant Management (BSHRM) program is geared towards equipping students with the necessary knowledge, skills and attitude to provide quality service in the hospitality industry. Its primary concentration is on the development of practical and management skills which are achieved through the combination of theoretical classes, practicum exercises, and experiential learning. One of the requisites in determining the student’s ability to perform job responsibilities is by means of a practicum program (also called internships or work programs). The effort and collaboration of the faculty and institution, industry partners and related organizations need to align the program with the industry requirements. Engaging students on the experiential learning activities is one way of develop competencies. These will become an edge of the program. The objective of the study is to explore the effectiveness of the BSHRM curriculum in developing the competency to the graduates as observed in actual experience during the internship.

This study assessed performance status of the credit cooperatives in Region XII in terms of leadership, human resources management, members, structure, system and mechanism. The study utilized a convergent parallel mixed method design. The participants of this study comprised 400 regular members of the different credit cooperatives in Region XII and were chosen through purposive sampling. In the qualitative phase, 10 members participated in the in-depth interview and 7 participated in the focus group discussion. A survey questionnaire and guide questions were validated and utilized. The researcher used the mean, t-test and thematic analysis as tools in analyzing the data. In the quantitative phase, findings revealed that cooperative affiliation, years of existence, attitude and lifestyle of the members significantly differ in the performance of their credit cooperatives. On the other hand, out of the 5 indicators, performance structure of the cooperative was rated as very high. This means that the practices of credit cooperatives in Region XII are always evident. On the qualitative phase, the themes formulated were development of financial management, service satisfaction, societal roles and responsibilities, gender sensitivity and professionalism and members’ attitude and lifestyle. Keywords: Business Management, Performance Status, Credit Cooperatives, Leadership, Human Resources Management, Members, Structure, System and Mechanism, Philippines