International Scientific and Academic Research Publisher

This study examines the Influence of changes in equity on financial performance of listed commercial banks in Nairobi securities exchange. The study was grounded in stakeholder theory which collectively explain the role of financial reporting in enhancing transparency, accountability and decision making A descriptive research design was adopted, using secondary data collected from audited financial statements of listed commercial banks in Nairobi securities exchange over a five-year period from 2021 to 2025.A sample of eleven listed banks were maintained as the target population since census method was adopted. Data analysis involved both descriptive statistics by the use of mean, standard deviation, minimum and maximum. The inferential statistics techniques, including correlation and Panel data model to establish relationships between changes in equity and financial performance of listed firms in the NSE. Empirical evidence from prior studies indicated that accurate and comprehensive statement of changes in equity was inevitable. The study found out that, statement of changes in equity had a positive and significant effect financial performance of listed commercial banks in the NSE in Kenya. Consequently, a change in statement of changes in equity led to a significant change in financialperformance of listed commercial banks in the NSE in Kenya.The study concluded that, a change in statement of changes in equity led to a change in financialperformance of listed commercial banks in the NSE in Kenya. Thus, unit increase in statement of changes in equity led to a significant increase in financial performance of listed banks. The study recommended that listed commercial banks in the NSE should decrease their debt costs, increase their equity, retained earnings, pay dividends adequately. This would make them increase their statement of changes in equity and hence, financial performance.

This study analyzes the role of animal husbandry in the rural economy, focusing specifically on the Kapkot Development Block of Bageshwar District. The objective is to evaluate the economic contribution and livelihood significance of animal husbandry. Data were collected through a primary survey of 80 selected households in Bageshwar District and subsequently analyzed to derive conclusions. The findings reveal that the income structure of the selected households is multi-sourced; while animal husbandry and agriculture are primary sources, other significant contributors include private and government employment, wage labor, handicrafts, and trade (shopkeeping). Income derived from animal husbandry activities is both direct and indirect: direct income comes from the sale of livestock, while indirect benefits arise from milk production and the imputed economic value of labor. It provides rural households with supplementary income, economic security, employment, and social empowerment. In summary, the data suggest that animal husbandry serves not as the primary source of income but as a self-reliant, supplementary economic activity that strengthens rural livelihoods.

South Bengkulu Regency has a commodity that plays a role in economic development and provides multifunctional economic value, one of which is hybrid corn. In 2022, the contribution of corn production in South Bengkulu Regency reached 61,884 tons with a harvested area of 9,444 hectares (Bengkulu Provincial Agriculture Office, 2023). Specifically, in Seginim District and Kedurang Ilir District, which are the highest hybrid corn-producing areas in South Bengkulu Regency. To stabilize hybrid corn production in South Bengkulu Regency, it is necessary to develop sustainable agriculture to ensure the existence and availability of hybrid corn stocks. The sustainability analysis of corn farming in South Bengkulu Regency uses five dimensions: social, environmental, economic, technology and infrastructure, and institutions. This analysis is expected to evaluate the sustainability of hybrid corn farming so that the issues hindering its sustainability in South Bengkulu Regency can be addressed quickly and effectively. The objective of this research is to determine the index and sustainability status of hybrid corn farming in South Bengkulu Regency and to understand the interdependencies between attributes in hybrid corn farming in the region. The methods used are Multidimensional Scaling (MDS) and Prospective Analysis. The results indicate that South Bengkulu Regency falls into the category of less sustainable, with nine key attributes having a strong influence on the system.

Tomatoes are a strategic horticultural commodity whose price instability has a direct impact on farmers' incomes, consumer purchasing power, and regional inflation, especially in cities in eastern Indonesia that depend on supply from outside the region. This study aims to characterize the dynamics, volatility, and seasonal patterns of tomato prices in Kupang City, compare the accuracy of forecasting exponential smoothing models, moving averages, and linear trends, and compile price forecasts for 2024. The data used are monthly retail prices for the period January 2019 to December 2023 (n = 60) sourced from the Central Statistics Agency of East Nusa Tenggara Province. All accuracy measures were calculated strictly on the basis of one-step forward forecasting using mean absolute deviation, mean squared error, root mean squared error, and mean absolute percentage error. The results showed an overall coefficient of variation of 26.41 percent, with the highest price of IDR 24,792 per kilogram occurring in January 2023 and the lowest price of IDR 7,083 per kilogram in October 2019. The most dominant feature of this series is the very strong annual seasonal cycle, where the seasonal index moves from 68.9 in September to 128.2 in April with a range of fifty-nine index points. The Dickey-Fuller augmented test rejects the unit root hypothesis so that data differentiation is not necessary. The slope coefficient of the linear trend is positive but not statistically significant and only explains 0.56 percent of price diversity. Among the three methods defined, exponential smoothing with a smoothing constant of 0.95 is the most accurate model with a mean absolute percentage error of 16.79 percent, followed by a two-period moving average of 19.63 percent and a linear trend of 23.71 percent. The inclusion of seasonal indices into the exponential smoothing model substantially reduced the error to 12.12 percent. The recommended forecast for 2024 ranges from IDR 9,698 per kilogram in September to IDR 18,041 per kilogram in April. These findings show that seasonality, not trends, should be the basis for analysis and policy for tomato price management in Kupang City.

This study examined the role of forensic accounting techniques in fraud detection and prevention in Deposit Money Banks (DMBs) in Nigeria. A quantitative research design was adopted, and primary data were collected through structured questionnaires administered to 120 respondents drawn from accounting, auditing, finance, and internal control units of selected banks. The data were analyzed using descriptive statistics and regression analysis to test the formulated hypotheses. The regression results revealed that forensic accounting techniques have a significant positive effect on fraud detection and prevention in Deposit Money Banks in Nigeria. Specifically, forensic accounting techniques significantly influenced fraud detection (β = 0.72, p = 0.000) and fraud prevention (p = 0.001). The model further showed a strong explanatory power with an R² value of 0.66, indicating that 66% of the variation in fraud detection and prevention was explained by forensic accounting techniques. Additional findings indicated significant relationships between forensic accounting techniques and internal control systems as well as overall fraud management (p < 0.05). The study revealed that forensic accounting techniques enhance transparency, accountability, and fraud control in Deposit Money Banks in Nigeria.