IOSR Journal

IOSR Journal List

IOSR Journal of Economics and Finance (IOSR-JEF)
IOSR Journal of Computer Engineering (IOSR-JCE)
IOSR Journal of Electrical and Electronics Engineering (IOSR-JEEE)
IOSR Journal of Mechanical and Civil Engineering (IOSR-JMCE)
IOSR Journal of Electronics and Communication Engineering (IOSR-JECE)
IOSR Journal of VLSI and Signal Processing (IOSR-JVSP)
IOSR Journal of Mobile Computing & Application (IOSR-JMCA)
IOSR Journal of Research & Method in Education (IOSR-JRME)
IOSR Journal of Humanities and Social Science (IOSR-JHSS)
IOSR Journal of Mathematics(IOSR-JM)
IOSR Journal of Business and Management (IOSR-JBM)
IOSR Journal of Environmental Science, Toxicology and Food Technology (IOSR-JESTFT)
IOSR Journal of Pharmacy and Biological Sciences(IOSR-JPBS)
IOSR Journal of Nursing and Health Science (IOSR-JNHS)
IOSR Journal of Dental and Medical Sciences (IOSR-JDMS)
IOSR Journal of Agriculture and Veterinary Science (IOSR-JAVS)
IOSR Journal of Sports and Physical Education (IOSR-JSPE)
IOSR Journal of Polymer and Textile Engineering (IOSR-JPTE)
IOSR Journal of Applied Geology and Geophysics (IOSR-JAGG)
IOSR Journal of Applied Physics (IOSR-JAP)
IOSR Journal of Biotechnology and Biochemistry (IOSR-JBB)
IOSR Journal of Applied Chemistry (IOSR-JAC)

Series-4 (Mar. – Apr. 2023)Mar. – Apr. 2023 Issue Statistics

Series-1 Series-2 Series-3 Series-4 Series-5

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Paper Type	:	Research Paper
Title	:	Effects of Telecommuting on Employee Motivation and Productivity During The Covid-19 Pandemic: A Case Of New Era Publication Corporation, Namibia
Country	:	Namibia
Authors	:	Helvy Helena Shaanika \|\| Thomas Bhebhe
	:	10.9790/5933-1402040112

Abstract: The Covid-19 pandemic brought global changes to all spheres of life, including the world of work. One of the major changes was the embracement of the telecommuting concept. The employment field is by nature highly regulated by labour laws, contracts and policies. Introducing changes which affect existing laws, contracts and policies without negotiating with employees can affect production and staff morale notwithstanding the fact that international laws and pandemics take precedence and override other statutes. This study investigated the effects of telecommuting on employee motivation and productivity. The study involved 67 respondents. Mixed research methodologies (Pragmatism.....

Keywords: Telecommuniting, Working from home, remote working, productivity, motivation.

[1]. Abdullah, S., Mansor, A. A., Napi, N. N. L. M., Mansor, W. N. W., Ahmed, A. N., Ismail, M., & Ramly, Z. T. A. (2020). Air quality status during 2020 Malaysia Movement Control Order (MCO) due to 2019 novel coronavirus (2019-nCoV) pandemic. Science of the Total Environment, 729, 139022.
[2]. Asgari, N., Teo, Y. Y., Leung, G. M., Oshitani, H., Fukuda, K., & Heymann, D. (2020). Are high-performing health systems resilient against the COVID-19 epidemic? The Lancet, 395(10227), 848-850.
[3]. Banda Chitsamatanga, B., & Malinga, W. (2021). 'A tale of two paradoxes in response to COVID-19': Public health system and socio-economic implications of the pandemic in South Africa and Zimbabwe. Cogent Social Sciences, 7(1), 1869368.
[4]. Beauregard, T. A., Basile, K. A., & Canonico, E. (2019). Telework: Outcomes and facilitators for employees.
[5]. Besenyő, J., & Kármán, M. (2020). Effects of COVID-19 pandemic on African health, political and economic strategy. Insights into Regional Development, 2(3), 630-644

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Paper Type	:	Research Paper
Title	:	Effect of Working Capital Management Practices on Financial Performance of Savings and Credit Cooperative Societies in Nairobi County, Kenya
Country	:	Kenya
Authors	:	Francisca Leruk \|\| Dr. Joshua Wepukhulu \|\| Dr. CPA Hesbon Otinga
	:	10.9790/5933-1402041322

Abstract: The main aim of this study was to analyse the effect of working capital management practices on performance of deposit taking SACCOs in Nairobi County. The study was guided by the following objectives; to determine the effect of accounts payables on performance of deposit taking SACCOs and to to determine the effect of accounts receivables on performance of deposit taking SACCOs. The study adopted the theory of risk and return, the operating cycle theory and the cash conversion theory.Casual study research design was used. A census of the SACCOS in Nairobi County was used. This study used secondary data from the companies audited income statements and statement......

Keywords: Working Capital Management, Account Payable, Account Receivable, Financial Performance, Savings And Credit Cooperative Societies.

[1]. Akoto, R. K., Awunyo-Vitor, D., & Angmor, P. L. (2013). Working capital management practices and profitability: Evidence from Ghanaian savings and credit cooperatives in Nairobi County. Journal of economics and international finance, 5(9), 373-379.
[2]. Anagnostopoulou, S. C. (2012). Working capital management practices and Savings and credit cooperatives in Nairobi County Listing Status. Multinational Finance Journal, 16(3), 261-301.
[3]. Anser, R., & Malik, Q. A. (2013). Cash conversion cycle practices and savings and credit cooperatives in Nairobi County' profitability–A study of listed manufacturing companies of Pakistan. IOSR Journal of Business and Management, 8(2), 83-87.
[4]. Barine, M. N. (2012). Working capital management practices efficiency and corporate profitability: Evidences from quoted savings and credit cooperatives in Nairobi County in Nigeria. Journal of applied finance and banking, 2(2), 215.
[5]. Bhalla, V. K. (2014). Working capital management. S. Chand Publishing.

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Paper Type	:	Research Paper
Title	:	Financial Literacy and Financial Inclusion among Small and Medium Enterprises in Marsabit County, Kenya
Country	:	Kenya
Authors	:	Adho Duba Diba \|\| Dr. Joshua Matanda \|\| Dr. CPA Hesbon Otinga
	:	10.9790/5933-1402042335

Abstract: Government's endeavors have targeted towards boosting financial inclusion especially aimed at financially excluded firms and individuals, through increasing access to financial services and products. Nevertheless, financial literacy has been overlooked notwithstanding low levels of financial literacy in Kenya (about 38% of adults) (Fintech, 2021). Literature review indicates that increasing access to financial services and products does not necessarily boost financial inclusion unless coordinated efforts are made to advance financial literacy. Due to the growing relevance of SMEs in employment generation, the research study primarily aims to assess the effect of financial literacy.......

Key Word: Financial Literacy Measures, Saving Literacy, Debt Management Literacy, Financial Planning, Literacy Investment Literacy, Small and Medium Enterprises

[1]. Abanis, T., Sunday A., Burani. A. & Eliabu B. (2018). Financial Management Practices in Small and Medium Enterprises in Selected Districts in Western Uganda. Journal of Finance and Accounting, 4(2), 29-42.
[2]. Abor, J.Y. (2016). Corporate governance mechanisms and accounting information quality of listed firms in Ghana .African Journal of Accounting, Auditing and Finance, 55(1);38-43.
[3]. Abosedra, S., & Fakih, A. (2017). Assessing the role of remittances and financial deepening in growth: The experience of Lebanon. Global Economy Journal, 17(1);1-19.
[4]. Acohido, A, (2018). The influence of financial literacy, financial behavior and income on investment decision. Economic and Accounting Journal,1(1);205-224
[5]. Agricultural Finance Corporation (2017). AFC / Our business is farmers' development.Retrieved from http://www.agrifinance.org/home.

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Paper Type	:	Research Paper
Title	:	Loan Portfolio and Asset Quality of Commercial Banks Listed At Nairobi Securities Exchange, Kenya
Country	:	Kenya
Authors	:	Adan Issack Mohamed \|\| Dr. Joshua Wepukhulu \|\| Dr. CPA Hesbon Otinga
	:	10.9790/5933-1402043648

Abstract: The lending function is considered as the most important function of any commercial bank, since most of the banks' earnings are generated from interest income. In the past, large number of non-performing loans had contributed quite significantly to low profits in Kenyan banks. Banks are now reviewing their lending portfolios using the laid down criteria such as credit modeling by Basel Committee on Banking Supervision. This study examined the effect of loan portfolio on asset quality of listed commercial banks in Kenya. The specific objectives were to determine the effect of commercial loans, personal loan, government loan and mortgage loan on asset quality of commercial......

Key Words: Commercial Loans, Personal Loans, Government Loans, Mortgage loans, Loan Portfolio, Asset Quality, Commercial Banks, Nairobi Securities Exchange

[1]. Abata, M. A. (2018). Asset quality and bank performance: A study of commercial banks in Nigeria. Research Journal of Finance and Accounting, 5(18), 39-44.
[2]. Adler, M., & Lehmann, B. (2012). Deviations from purchasing power parity in the long run. The Journal of Finance, 38(5), 1471-1487.
[3]. Agola, T. (2014). Credit policy and financial performance of microfinance institutions in Kenya (Doctoral dissertation).
[4]. Agwu, P. E. (2018). Credit risk management: Implications on bank performance and lending growth. Available at SSRN 3122501.
[5]. Allen, J., Amano, R., Byrne, D. P., &Gregory, A. W. (2016). Statistical Appendix for Canadian City Housing Prices and Urban Market Segmentation

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Paper Type	:	Research Paper
Title	:	Liquidty Management and Financial Performance of Deposit Taking Microfinace Institutions in Nairobi City County, Kenya
Country	:	Kenya
Authors	:	Abdirizak Issack Ibrahim \|\| Dr. Joshua Wepukhulu \|\| Dr. CPA Hesbon Otinga
	:	10.9790/5933-1402044960

Abstract: The general objective of this study was to establish the effect of liquidity management on financial performance of deposit taking microfinance institutions in Nairobi City County, Kenya. The study specific objectives were to find out the extent to which current ratio, operating cash flow management, capacity ratio and loan repayment ratio affect the financial performance of Microfinance institutions in Nairobi City County, Kenya. This study was anchored on anticipated income theory, the shift-ability theory, liabilities management theory and liabilities preference theory. The study used descriptive research design. The target population was 6 major deposit taking microfinance institutions in Nairobi County........

Key Word: cash position, operating cash flow, capacity position, non-performing loans, financial performance, deposit-taking microfinance institutions

[1]. Abata, M. A. (2018). Asset quality and bank performance: A study of commercial banks in Nigeria. Research Journal of Finance and Accounting, 5(18), 39-44.
[2]. Abdellahi, S. A., Mashkani, A. J. & Hosseini, S. H. (2017). The effect of credit risk, market risk, and liquidity risk on financial performance indicators of the listed banks on Tehran Stock Exchange. American Journal of Finance and Accounting, 5(1), 20-30.
[3]. Abdul-Rahman, A., Sulaiman, A. A. & Said, N. L. H. M. (2018). Does financing structure affects bank liquidity risk?. Pacific-Basin Finance Journal, 52, 26-39.
[4]. Adusei, M. (2021). The liquidity risk–financial performance nexus: Evidence from hybrid financial institutions. Managerial and Decision Economics.
[5]. Aggarwal, S., & Mittal, P. (2016). Non-performing assets: Comparative position of public and private sector banks in India. International Journal of Business and Management Tomorrow, 2(1), 1-7.

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Paper Type	:	Research Paper
Title	:	Money's Diminishing Marginal Utility and Correlation between Happiness and Money
Country	:	India
Authors	:	Prabhakar Deshpande
	:	10.9790/5933-1402046162

Abstract: Law of Diminishing Marginal Utility states that successive consumption of a good or service provides lesser satisfaction or utility. Now Money is nothing more than a means to buy goods and services. Hence it logically follows that money should also have diminishing marginal utility with increasing income and wealth. This causes one to inspect the correlation between happiness and money. And if the correlation between happiness and money is insignificant at higher levels of income, then isn't it obvious that a great equality of income, wealth and consumption will maximize happiness and welfare.

[1]. https://www.reuters.com/markets/wealth/what-worlds-longest-happiness-study-says-about-money-2023-02-06/
[2]. https://academic.oup.com/pnasnexus/article/1/5/pgac224/6754154
[3]. https://thehappinessindex.com/blog/can-money-make-you-happy/

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IOSR-JEF Volume-14 ~ Issue-2 ~ Mar. – Apr. 2023

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Series-4 (Mar. – Apr. 2023)Mar. – Apr. 2023 Issue Statistics