Student PublicationsAll publications by bona fide students of Meru University of Science and Technologyhttp://repository.must.ac.ke/handle/123456789/102024-03-29T04:58:56Z2024-03-29T04:58:56ZCA-g-CS/PLA film packaging improved storage stability through the MAPK signaling pathway of postharvest Agaricus bisporusBai, ShiqiZhou, ZhichengMariga, Alfred MugambiShang, XueliMa, NingFang, DongluYang, WenjianHu, QiuhuiGao, HaiyanPei, Feihttp://repository.must.ac.ke/handle/123456789/10392023-12-05T08:32:10Z2024-03-01T00:00:00ZCA-g-CS/PLA film packaging improved storage stability through the MAPK signaling pathway of postharvest Agaricus bisporus
Bai, Shiqi; Zhou, Zhicheng; Mariga, Alfred Mugambi; Shang, Xueli; Ma, Ning; Fang, Donglu; Yang, Wenjian; Hu, Qiuhui; Gao, Haiyan; Pei, Fei
In this study, caffeic acid-graft-chitosan/polylactic acid (CA-g-CS/PLA) packaging was shown to be effective in enhancing the storage stability of postharvest Agaricus bisporus, and its regulatory pathway was further elucidated. Results showed that expression levels of essential genes in the mitogen-activated protein kinase (MAPK) signaling pathway such as Sho1, Ssk2, Pbs2, and Hog1 were upregulated in CA-g-CS/PLA packaging group. Furthermore, the accumulation of stress-resistant compounds was promoted by the packaging. Glycerol, γ-aminobutyric acid (GABA), proline, and glutamate were 2.6, 2, 1.4, and 2.3 times higher respectively than the PE group at the end of storage and their associated metabolic enzyme activities were promoted, similarly. Moreover, through correlation analysis, the pathway was shown to be related to the synthesis of stress-resistant compounds. These findings indicated that CA-g-CS/PLA packaging acted synergistically through both the synthesis of stress-resistant compounds and regulation of the MAPK signaling pathway to delay quality deterioration of postharvest A. bisporus.
2024-03-01T00:00:00ZEffectiveness of financial regulations on growth of deposit taking Savings and Credit Cooperative in Mount Kenya RegionMbuko, Joseph Mwenda.http://repository.must.ac.ke/handle/123456789/8962023-06-20T07:06:45Z2023-01-01T00:00:00ZEffectiveness of financial regulations on growth of deposit taking Savings and Credit Cooperative in Mount Kenya Region
Mbuko, Joseph Mwenda.
Savings and Credit Cooperative (SACCO) societies are key players in providing financial services to Kenyans. Over the years, the expansion of SACCO has been seen as panacea to alleviate poverty in the society through financial inclusion. This fast growth has not been devoid of SACCOs facing myriad of challenges. Financial regulations were established by the Government to prudently control and regulate SACCO sector operations to safeguard the shareholders' interests. After SASRA regulations of 2010 came into effect, there was 18.6% decline in existing deposits taking SACCOs. This translated into a collapse of forty (40) SACCOs countywide. This decline was against the expectation that there would be sustained growth o SACCOs in respect to SACCO regulations. This study sought to establish the effectiveness of financial regulations on the growth of deposit-taking SACCOs in Mount Kenya region. The research hypotheses stated that licensing regulations, Capital adequacy regulation, liquidity regulations, and loan provisioning had any significant effect on the growth of deposit-taking SACCOs in Mount Kenya region. Descriptive research design and inferential statistics were used in the study. The target population was fifty-four SACCOs from eight Counties of Mount Kenya region. A census method was used to collect data from the total population. A questionnaire was employed as the main data collection instrument for Primary data. Secondary data was obtained from SACCO Society Regulatory Authority (SASRA) annual supervision reports. The reliability of the study was assessed using Cronbach alpha coefficient. Quantitative data analysis was undertaken for both Primary and Secondary data collected. Data was analyzed using Statistical Package of Social Science (SPSS) version 25. Tables were used to present the results. Multiple regressions were used to test the research hypotheses for the turnover of DTS against financial regulations to determine the associations among the study variables. The study findings established that licensing (r =0.945) had a strong positive correlation with the growth of SACCOs. However, capital adequacy (r =0479), liquidity (r =0.478), and loan provisioning r =0.393) had a positive weak correlation with the growths of DTS. The study concluded that all the variables under study are statistically significant in explaining the growth of deposit-taking SACCO in Kenya. The study recommends a review of the licensing regulations by the government through SARA to save witnessed decline of SACCO and bring more entities on board as SACCOs for sustainable financial inclusion. The study recommends the government through SARA to review the liquidity challenged encountered by SACCOs and ensure SACCOs have a way to pool their resources together hence cushion them from stiff competition from other financial players in the industry and salvage SACCOs for sustainable growth.
2023-01-01T00:00:00ZInternal Control System as Means of Fraud Control in Deposit Taking Financial Institutions in Imenti North Sub-CountyNyakarimi, Samuel NgigiKarwirwa, Maryhttp://repository.must.ac.ke/handle/123456789/6282020-02-05T14:30:19Z2015-01-01T00:00:00ZInternal Control System as Means of Fraud Control in Deposit Taking Financial Institutions in Imenti North Sub-County
Nyakarimi, Samuel Ngigi; Karwirwa, Mary
The purpose of the study was to establish the relationship between internal control systems (ICS) and fraud
control in deposit taking financial institutions. ICS was analyzed based on its component which include;
Control Environment, Risk Assessment, Control Activities, Information and Communication and Monitoring.
The Researcher set out to establish how ICS could be used to control fraud in financial institutions. The
researcher set study objectives and hypotheses that assisted in establishing the relationship sort.
The research was conducted using both quantitative and qualitative approaches using Stratified
random sampling, ANOVA and Descriptive Research Designs. Data was collected using Questionnaires from
the operations managers and supervisors, from various deposit taking financial institutions in Imenti North Subcounty. A sample of 92 respondents from a population of 120 was used for this study. Data was analyzed using
the Statistical Package for Social Scientists (SPSS) where conclusions were drawn from tables and figures
derived from the Package.
The study found that the financial institutions analyzed recruit through vetting on competences and
integrity, the organization structure reflects chain of command, there are proper follow-up of delegated
responsibilities and the employees are promoted and compensated fairly. On risk assessment the study revealed that
the institutions have proper mechanisms of mitigating risks, financial documents are properly kept, and there are
processes of identifying and estimating risks. Though there was agreement that there are no cases of missing
documents to authenticate transaction the analysis reflected a low mean than in other parameters. In analyzing control
activities it was found that transactions are undertaken by authorized personnel, reconciliations are done regularly,
proper accounting principles are applied and there is proper segregation of duties. Further the study showed that there
is job rotation and verifications are done to reduce chances of forgery. The study revealed that the institutions have
developed means of passing information, the employees are informed of their roles, besides engaging external
parties to verify financial statements they also act upon the findings quickly. In monitoring organizations have
evaluation mechanisms, they also have plans on activities and ensures that the laid down rules are followed. Research
study found that there are continuous checks to ensure controls are working well. The study established a
significant relationship between ICS and fraud control.
The researcher recommends that the management of these institutions should establish proper mechanisms
of promoting qualified and deserving employees, also the institutions should ensure fair remunerations based on
qualification, responsibilities and output of employees. The study recommends that the financial institutions establish
and manages knowledge or information management system within the institution, so as to enable all parties within
the institution to freely access and utilize necessary official information that will enable the employees to embrace
and appreciate their roles in enhancing vigilance against fraudsters.
2015-01-01T00:00:00ZChallenges of budget implementation in the public sectorKiberenge, Annie NyakaruraIreri, Jacksonhttp://repository.must.ac.ke/handle/123456789/6272020-02-05T14:30:20Z2016-01-01T00:00:00ZChallenges of budget implementation in the public sector
Kiberenge, Annie Nyakarura; Ireri, Jackson
A budget is a basic and powerful tool in management and serves as a tool for planning and controlling the use of scare financial resources in the accomplishment of organizational goals. Most of the studies on budgeting mainly focused on challenges of budget preparation and utilization in the public sector.The study sought to determine the challenges of budget implementation in the public sector, a case of Meru County. The specific objectives were institutional constraints in budget implementation, performance in revenue collection, county government capacity on use of IFMIS and effective oversight and audit function. The study employed a descriptive research design. This study was a descriptive in nature done on a population consisting 80 members of staff who were in management positions in the thirteen (13) departments of Meru County and within the executive arm. These departments were Office of the Governor, County Treasury, Agriculture, water, education, health, planning, public service, transport, cooperatives, culture, public service board and town administration department.A sample was drawn from these targeted 80 employees in the county. A sample size of 40 comprised of ten (10) CECs,ten (10) COs and twenty (20) directors. Self -administered questionnaires were distributed to the sample drawn and descriptive analysis was employed. Pie charts, tables, graphs were then used as appropriate to present the data. The data was analyzed using multiple regressions. The ANOVA and model summary were used to measure the overall relationship between independent and dependent variables and the results showed that the probability of the F-statistic (29.455) for the overall regression relationship was greater than .001,less than the level of significance of 0.05. The multiple R for relationship between the set of independent variables and the dependent variables was 0.878 which means a very strong correlation. R2 which was 77.1% showed the proportion of the variation in the dependent variable that was expaained by the four independent variables. The study found out that the challenges of budget implementation in Meru County were related to institutional constraints, capacity on use of IFMIS and oversight and audit function. The study hence recommends a further research be done on another County and broaden the respondents to include both the middle level and top management. A further research could also be carried out on challenges of budget preparation in the public sector to see if the same results would be arrived at.
2016-01-01T00:00:00Z