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-2 (Sep. – Oct. 2023)Sep. – Oct. 2023 Issue Statistics

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Paper Type	:	Research Paper
Title	:	Overview Of Rural Infrastructure For Effective Rural Development
Country	:	India
Authors	:	Dr. Musham Ravindar
	:	10.9790/5933-1405020109

Abstract: India is endowed with rich natural, physical, and biological resources but so far the country has not exploited even 25% of its potential for agricultural and rural development with an available stock of science, technology, and capital. The development model adopted in the 75 years in India could do little for rural people. There is an increasing consensus that providing adequate infrastructure is an important step in the process of poverty alleviation and in providing a more equitable set of opportunities for rural areas. Considering the importance of rural development, this paper attempted to focus on the necessity of sustainable rural development efforts needed for achieving....

Keywords: Sustainable Rural Development, Rural Infrastructure, SDGs, Sustainable development

[1]. Dr. K. K. Tripathy, Review Of Rural Infrastructue Under Bharat Nirman, Kurukshetra March 2014.
[2]. R.C. Rajamani , Rural Infrastructure Key To Inclusive Growth, Kurukshetra March 2014.
[3]. Mrs.Shital Sambhaji Sawant Et.Al, "INDIA @75: SUSTAINABLE RURAL DEVELOPMENT", Journal Of The Oriental Institute M.S. University Of Baroda , ISSN: 0030-5324, UGC CARE Group 1,
[4]. Journal Of Modern Jewish Studies · February 2023.
[5]. Srinivas KJ And Saigiridhar B, Pathway To Achieve Sustainable Rural Development In India, Article · July 2021
DOI: 10.20935/AL2298

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Paper Type	:	Research Paper
Title	:	Co-movement of South Asian Stock Markets and COVID Pandemic
Country	:	INDIA
Authors	:	Dhananjay Sahu
	:	10.9790/5933-1405021015

Abstract: The purpose of the study is to analyze the financial market movements in South Asia. The primary focus of the study is the long-term integration of India and Indonesia, as well as the development of short-term co-movements between the two markets. The data used in the study is the daily close prices NIFTY 50 and JKSE for the year April 2019 to December 2022. The window period is divided into pre and post COVID periods. The time series properties have been analyzed using Unit Root Test. The co-movements in the long and short-run have been analyzed using Johansen's....

Keywords: COVID Pandemic, Stock market integration, Co-integration, Granger causality

[1]. Baig, T., & Goldfajn, I. (1999), Financial Market Contagion In The Asian Crisis, IMF Staff Papers, Vol.46, No.2, International Monetary Fund, Washington.
[2]. Barberis, N., Shleifer, A., & Wurgler, J. (2005), Co-Movement, Journal Of Financial Economics, Vol. 75: 283-317.
[3]. Bose, S., & Mukherjee, P. (2005), A Study Of Inter-Linkages Between Indian Stock Market And Some Other Emerging And Developed Markets, 9th Capital Markets Conference Paper, Indian Institute Of Capital Markets, Mumbai.
[4]. Campbell, J.Y., Lo, A.W., & Mackinlay, A.C. (1997), The Econometrics Of Financial Markets, Princton University Press, Princton, NJ.
[5]. Granger, C.W. (1988), Some Recent Developments In The Concept Of Causality, Journal Of Econometrics, Vol. 39: 199-211

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Paper Type	:	Research Paper
Title	:	Assets Tangibility And Long Term Debt Of Firms Listed On Nairobi Securities Exchange, Kenya
Country	:	Kenya
Authors	:	Oliver Mukweyi Pyoko
	:	10.9790/5933-1405021620

Abstract: Asset tangibility is the proportion of fixed assets to the overall assets of the company. The fixed assets are crucial in determining a company's debt level, revenue, and ultimately profitability. Overall asset tangibility is recognized as a benchmark for the maximum amount of debt that a company can take on. As a result, a company with a high level of asset tangibility tends to have lower external financing costs and precautionary savings. Listed companies have experienced drop in the tangibility of asset which can be utilized for long term debt. Therefore this study aims to investigate the effect of assets tangibility on long term debt of quoted firms on Nairobi securities....

Keywords: Assets Tangibility, Long Term Debt, Pecking Order Theory, Trade off Theory

[1]. Anyanzwa, J. (2018). Nairobi Listed Firms Turn To Debt Financing To Raise Capital. The East African, Posted 14th March 2015. Retrieved From
Http://Www.Theeastafrican.Co.Ke/Business/Nairobi-Listed-Firms-Turn-To-Debt-Financing-To-Raise-Capital/-/2560/2653420/-/7c6vtaz/-/Index.Html
[2]. Camison, C., Clemente, J. A., & Camison-Haba, S. (2022). Asset Tangibility, Information Asymmetries And Intangibles As Determinants Of Family Firms Leverage. Review Of Managerial Science, 16(1).
[3]. Change And Economic Dynamics, 51(C), 77-88.
[4]. Congress Of Economics And Business, "New Economic Trends And Opportunities", Sarajevo/Bosnia And Herzegovina, May 30-June 3, 1472-1483.
[5]. Corrado, C., Haskel, J., Jona-Lasinio, C. And Iommi, M. (2018). Intangible Investment In The EU And The US Before And Since The Great Recession And Its Contribution To Productivity Growth. EIB

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Paper Type	:	Research Paper
Title	:	Credit Risk Assessment and Loan Repayment by Youth Enterprise Development Fund Groups in Nakuru County, Kenya
Country	:	Kenya
Authors	:	Annah Wambui Njoroge \|\| Dr. Solomon Ngahu
	:	10.9790/5933-1405022127

Abstract: The Kenyan government has made significant strides in empowering the youths through initiatives such as the Youth Enterprise Development Fund. Nevertheless, their plans to improve youths' livelihoods have encountered obstacles due to the low recovery of the loans. It is against this challenge that the researcher evaluated the effect of credit risk management strategies on loan repayment by youth enterprise development fund groups in Nakuru County. The objective of the study was to establish the effect of credit risk assessment on loan repayment. The study was guided by credit risk theory. The study adopted a descriptive research design. A simple random sampling was used to select a sample of 68 respondents from the 225 chairpersons of Youth Enterprise Development Fund....

Keywords: Credit Risk Assessment, Loan Repayment, Youth Enterprise Development Fund Groups

[1]. Aberi, A. V., & Jagongo, A. (2018). Loan Default And Performance Of Youth Enterprise Development Fund In Dagoretti South Constituency, Nairobi County, Kenya. International Academic Journal Of Economics And Finance, 3(2), 1-20.
[2]. Bhatore, S., Mohan, L., & Reddy, Y. R. (2020). Machine Learning Techniques For Credit Risk Evaluation: A Systematic Literature Review. Journal Of Banking And Financial Technology, 4, 111-138.
[3]. Bhatt, T. K., Ahmed, N., Iqbal, M. B., & Ullah, M. (2023). Examining The Determinants Of Credit Risk Management And Their Relationship With The Performance Of Commercial Banks In Nepal. Journal Of Risk And Financial Management, 16(4), 235.
[4]. Catherine, N. (2019). Credit Risk Management And Financial Performance: A Case Of Bank Of Africa (U) Limited. Open Journal Of Business And Management, 8(1), 30-38.
[5]. Chang, Y. C., Chang, K. H., & Wu, G. J. (2018). Application Of Extreme Gradient Boosting Trees In The Construction Of Credit Risk Assessment Models For Financial Institutions. Applied Soft Computing, 73, 914-920

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Paper Type	:	Research Paper
Title	:	Budgeting and Performance of Youth Polytechnics in Nakuru County, Kenya
Country	:	Kenya
Authors	:	Dominic Kiplagat Sigei \|\| Dr. Solomon Ngahu
	:	10.9790/5933-1405022834

Abstract: Budgeting plays a vital role in shaping the operational capabilities and outcomes of youth polytechnics. Nonetheless, youth polytechnics in Kenya have recently encountered financial challenges that jeopardize their sustainability. The current study examined the influence of budgeting on the performance of youth polytechnics in Nakuru County, Kenya. The study was anchored on accounting theory. The study employed a descriptive research design. A total of 66 principals and finance officers working with the 33 youth polytechnics in Nakuru County constituted the target population. A structured questionnaire was employed in data collection. The data was analyzed by descriptive...

Keywords: Budgeting, Performance, Youth Polytechnics

[1]. Adegun, E. A., Oloruntoba, O., Fasesin, O. O., & Babalola, O. A. (2022). Budgeting Process And Small And Medium Enterprises Performance: A Goal Setting Theory And Quantitative Approach.
[2]. Aliabadi, F. J., Farooq, M. B., Sharma, U., & Mihret, D. G. (2021). Institutional Work And The Interplay Of Stability And Change In Public Budgeting Reform: The Case Of Public Universities In Iran. Accounting, Auditing & Accountability Journal, 34(4), 786-818.
[3]. Cangiano, M., Gelb, A., & Goodwin-Groen, R. (2019). Public Financial Management And The Digitalization Of Payments. Center For Global Development.
[4]. Fadda, N., Marinò, L., Pischedda, G., & Ezza, A. (2022). The Effect Of Performance-Oriented Funding In Higher Education: Evidence From The Staff Recruitment Budget In Italian Higher Education. Higher Education, 83(5), 1003-1019.
[5]. Gachithi, E. W. (2010). The Challenges In Budget Implementation In Public Institutions: A Case Of University Of Nairobi. Master Of Business Administration Thesis, University Of Nairobi, Nairobi

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Paper Type	:	Research Paper
Title	:	Assessing Financial Security in the Banking Sector
Country	:	Kenya
Authors	:	Paula Cristina de Almeida Marques \|\| Paulo Alexandre T. F. Oliveira
	:	10.9790/5933-1405023563

Abstract: Fraud is a growing concern in modern organizations, particularly within the banking sector, due to its infrequent yet highly impactful occurrences. Detecting and predicting fraud can be challenging, and its presence poses a serious threat to an institution's objectives and continuity. Internal audit plays a critical role in identifying and mitigating such risks.
The primary aim of this study was to assess the role and effectiveness of internal audit in preventing and detecting fraud in the banking sector. To achieve this, a questionnaire was distributed to all banks operating in Portugal and authorized by the Bank of Portugal. The collected data was carefully analyzed to draw meaningful conclusions.......

Keywords: Internal audit, banking, Fraud, Risk

[1]. Albrecht WS, Albrecht CO, Albrecht CC, &Zimbelman MF (2009). Fraud Examination. Mason: South-Western.
[2]. Albrecht, w. Steve; Howe, Keith R. and Romney, Marshall.,B (1984) Detering Fraud: The Internal Auditor's Perspective, Altamonte Spring: Institute Of Internal Auditors Research Foundation.
[3]. Albrecht,WS, Albrecht, W., Albrecht, W., &Zimbelman, M. (2015). Fraud Examination (5th ed.). Boston, USA: Cengage Learning
[4]. Alves, N. (2014). The use of financial audit procedures to combat fraud It is tax evasions. dissertation by Master's degree in Audit. ISCAP
[5]. ASAE (2017) Available at "https://www.asaIt is.gov.pt/perguntasfrequentes1/prevencao-and-combating-money-laundering-and-terrorism-financing.aspx

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IOSR-JEF Volume-14 ~ Issue-5 ~ Sep. – Oct. 2023

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Series-2 (Sep. – Oct. 2023)Sep. – Oct. 2023 Issue Statistics