http://erepository.kafuco.ac.ke/123456789/2 2026-06-17T07:58:29Z 2026-06-17T07:58:29Z Onyango, Collins Nyairo, Wilfrida Shikuku, Victor http://erepository.kafuco.ac.ke/123456789/297 2026-02-23T08:45:51Z 2026-01-01T00:00:00Z

A review on the recent advances in the use of hydrochar for adsorption of methylene blue dye from aqueous systems Onyango, Collins; Nyairo, Wilfrida; Shikuku, Victor This study reviewed the use of hydrochars in the adsorption of methylene blue, a toxic dye, from aqueous phases. Journal articles published predominantly between 2020 and 2025 were assessed. The articles were mainly identified through keyword searches on ScienceDirect, Scopus and Web of Science. The studies reported a high efficacy of hydrochars against the dye. Organic wastes were primarily used as a feedstock in the hydrothermal carbonization processes, aligning to the waste to resource principle, an efficient and cost effective route of synthesis of adsorbents. The pseudo-first order, pseudo-second order and the Elovich model best described the kinetic data while the Freundlich, Sips and Langmuir isotherms best fitted the experimental data, with model predicted adsorption capacities in the range of 30-1060 mg g− 1. All the reviewed studies reported a spontaneous and feasible adsorption process (negative ΔG), while the entropy (ΔS) and enthalpy (ΔH) values varied with feedstock used, the specific modification routes and modification conditions. Several systems retained between 65 and 95% capacity over five cycles with eluents such as HCl, ethanol and methanol. The mechanism of adsorption was reported by most of the studies to be through electrostatic interactions, hydrogen bonding and π-π interactions.

2026-01-01T00:00:00Z Omare, Dominic Abuga http://erepository.kafuco.ac.ke/123456789/296 2026-02-23T08:34:46Z 2026-01-01T00:00:00Z

An Assessment of Financial Performance among Integrated Reporting Adopters Versus NonAdopters on the Nairobi Securities Exchange Omare, Dominic Abuga This study assesses whether financial performance differs between Nairobi Securities Exchange listed firms that adopt integrated reporting and those that do not, and whether any differences emerge over time. Using a panel dataset of NSE-listed firms observed across multiple years with 2015 as the baseline, the study applies a year fixed-effects regression framework to control for time effects while testing whether IR adoption status explains variation in firm performance. Integrated reporting is operationalized as a binary indicator (adopter = 1; non-adopter = 0). Financial performance is captured using both accounting-based measures (return on assets, return on equity, net profit margin, and return on investment) and a market-based measure (firm value). The regression results show that IR adoption status is not a statistically significant predictor of firm value, net profit margin, return on equity, return on assets, or return on investment in the short run, indicating that adopters do not immediately outperform non-adopters. However, the year fixed effects reveal that several performance indicators improve progressively over time relative to the baseline year, suggesting that performance gains may accumulate gradually as firms gain experience with IR and strengthen internal alignment of strategy, risk management, governance, and reporting processes. The findings imply that integrated reporting is unlikely to deliver immediate financial benefits but may support longer-term improvements in performance trajectories. The study recommends that NSE firms focus on sustained and high-quality IR implementation and that regulators promote credibility and comparability to enhance value relevance

2026-01-01T00:00:00Z Ehaji Lumwaji Hesborn, Lumwaji Hesborn Atieno, Margaret Opanyi, Robert http://erepository.kafuco.ac.ke/123456789/295 2026-02-23T08:17:43Z 2025-01-01T00:00:00Z

THE EFFECT OF FINANCIAL REPORTING PRACTICES ON FINANCIAL ACCOUNTABILITY IN THE PUBLIC UNIVERSITIES IN KENYA Ehaji Lumwaji Hesborn, Lumwaji Hesborn; Atieno, Margaret; Opanyi, Robert This study evaluated the impact of financial reporting on financial accountability in public universities in Kenya. The study was anchored on Accountability Theory and Financial Accounting Theory. The target population comprised 409 respondents drawn from finance officers, council chairpersons, vice-chancellors, internally generated income coordinators, accountants, and internal auditors. A sample of 202 participants was determined using Yamane’s formula. Employing a descriptive research design, primary data were collected through structured questionnaires. Data were analyzed using descriptive and inferential statistics. The linear regression model showed a negative and significant effect of financial reporting on financial accountability (unsupported expenditure) in the public universities in Kenya, with a regression coefficient of -0.287. The study concludes that effective application of financial reporting practices enhances financial accountability by curbing unsupported expenditures in Kenyan public universities. It recommends structured capacity-building for accounting staff and the establishment of robust authorization and approval frameworks to strengthen fiscal discipline and governance integrity.

2025-01-01T00:00:00Z Tanda, Monayo Obed http://erepository.kafuco.ac.ke/123456789/294 2026-02-23T08:05:14Z 2024-04-01T00:00:00Z

Analyzing Frameworks and Practices For I.T Governance and Compliance Within Mis Environments in Uasin Gishu County Tanda, Monayo Obed This study examined the frameworks and practices for IT governance and compliance within Management Information Systems (MIS) environments in Uasin Gishu County, employing a mixed-methods approach. Quantitative surveys, utilizing Likert-scale questions, were distributed to IT professionals and managers across diverse organizations, supplemented by qualitative semistructured interviews. The sample population of 75 ensured representation from various sectors and maturity levels of IT governance frameworks. Data analysis involved statistical methods for quantitative data and thematic analysis for qualitative insights. The findings indicated existing risk management processes within MIS environments, albeit with areas for improvement such as enhancing risk identification and mitigation, aligning with organizational objectives, and cultivating a risk-aware culture. Evaluation revealed varying levels of performance and efficiency in IT governance practices, suggesting opportunities for enhancing transparency, accountability, and stakeholder engagement. Recommendations included implementing thorough review processes for risk assessment documentation, enhancing the effectiveness of risk mitigation strategies, and improving the analysis of audit reports. The study underscored the importance of continuous evaluation and improvement in IT governance and compliance practices to align IT initiatives with organizational goals effectively.

2024-04-01T00:00:00Z