Using panel data analysis this study examined the influence of environmental disclosure in annual reports on financial performance of companies listed on the Nairobi Securities Exchange in Kenya. Environmental disclosure information was collected using quantitative content analysis for the period 2007-2015 while financial performance data was collected for the period 2008-2016, a one-year lag behind the environmental disclosure data. Control variables were firm size, industry type and leverage. Environmental disclosure was found to be statistically significantly positively related to the firms' return on assets but not statistically significant with return on equity and Tobin's Q. The overall results suggest that disclosing environmental activities neither improves financial performance nor deteriorates it.

Despite the critical role of internal audit units along with various strategies undertaken to enhance this role, presence of fraud, corruptions and other unethical practices still discontented with the auditing units inability to undertake auditing functions effectively without being detected and become a common phenomenon in parastatal organizations of Tanzania. This paper determined the role of internal audit on procurement performance. Specifically, it determined the influence of competence, independence, and management support on procurement performance and recommended strategies for improving the same. Quantitative approach was adopted and data were drawn from an explanatory research design sampled with 94 parastatals of Dar es Salaam through questionnaires from head of departments particularly user departments. Descriptive data analysis were employed to get mean and standard deviation of the findings, whereby data were summarized using frequency distribution tables and finally multiple regression model was used to analyze the data. The findings showed that independence and management support had a significant positive association with procurement performance at p<0.05. Competence had a non-significant positive association with procurement performance. The study recommended managements of parastatal organizations to provide training opportunities to the internal audit sections, ensuring the internal auditors to exercise their duties with autonomy as well as be free from any type of influence. Furthermore,management should ensure that internal audit sections are given full support to execute their functions thereby ensuring satisfactory procurement performance

Various studies that have investigated the detection of gamma coincidence events have revealed that design factors and image reconstruction approaches dictate the spatial resolution, coincidence efficiency, and levels of statistical noise of the detection system. In the case of imaging, cascade gamma-ray coincidence (CGC) imagers coupled with collimated detectors offer promising values for both spatial resolution and coincidence efficiency. However, to date, no CGC imager with single or multiple collimated detectors has reported a performance level beyond 6.7 mm spatial resolution (FWHM) and 6.0 ×1ncidence efficiency. Given the recent developments and the current interests in high resolution and localization of an individual decaying nucleus, there is a need for CGC imagers with higher performance in terms of spatial resolution and efficiency. Therefore, deploying a CGC imager coupled with multiple collimated detectors may prove to be of value in nuclear imaging and probably in clinical applications

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The study aimed at assessing thefinancial resource challenges facing airports and seaports development projects in Zanzibar. However, there was inadequate information on howfinancial resources determines the performance of airports and seaports development projects in Zanzibar. The study adopted positivism research philosophy, explanatory, and descriptive cross-sectional research designs. Also, quantitative data were collected by the use of questionnaires. The questionnaire was administered to 214 respondents all randomly drawn from the five projects selected in Zanzibar. Multiple linear regression models were used to analyse and test the hypotheses. The study found that the effect of financial resources on the performance has a positive contributed to the performance of airport and seaports development projects. The study recommends that the government should enforce and strengthen the policy on acquisition of financial budgetary allocation for public development projects.