Abstract The study examined the effects of tax reforms on tax buoyancy and elasticity estimates. The specific objectives of the study were; to determine the effect of tax modernization programme and revenue administration reforms and modernization programme on tax buoyancy and tax elasticity. The study employed regression analysis and used annual time series data for the period 1963 to 2010. Secondary data from Kenya National Bureau of Statistics, Kenya Revenue Authority, Central Bank of Ken...
Abstract This study aims at determining the influence of county cash management on household effects in Kenya. This is a qualitative research that has utilized both primary and secondary data from county governments and the National Treasury respectively. The sample has been developed from the Kenya National Bureau of Statistics list of households in Kenya. The result indicates that effective cash management would enhance household welfare, leakages and lack of prioritization among others no...
Abstract The purpose of the study was to establish the role of customer orientation on customer loyalty in the hotel industry in Kenya. The study used the non-experimental cross-sectional survey design. A total of 147 hotels listed in the Kenya Association of Hotel Keepers and Caterers (KAHC) guide 2014 were studied. A census sampling technique was used. The respondents comprised of 147 customer relationship managers or equivalent. Semi structured questionnaires were used to collect primary ...
Abstract ixed assets form a significant portion of a company’s expenses and instrumental in shaping probable returns for organizations. Capital intensity for manufacturing companies is vital in informing cost management and investment decisions. Companies are given tax allowances on fixed assets in the form of wear and tear, investment and industrial building deduction which provide tax credits with consequential effects of increasing organizational after-tax returns. Manufacturing sector ...
Abstract Financial distress (FD)is a common precursor to corporate failure that subjects investors to financial loss. In Kenya, FD has been rampant among several private and public commercial entities. This signifies presence of deep-seated corporate snags that hamper sustainability. Earlier studies have focused more on FDmodeling while others provide conflicting findings pertaining to risk exposure andfinancial health.This study therefore examines the influence of corporate riskon FD. Addit...
Abstract Trade-off theory of capital structure uses static and dynamic approach. The use of static approach has been prevalent. Despite the importance of dynamic capital structure the debate in Kenya is so far inconclusive. Therefore, to fill this gap, there was ne speed & of adjustment from target capital structure of listed non-financial firms in Kenya. Causal research design was used. The population for this study was 65 listed firms with only 35 non- financial firms sampled due to exclus...
Abstract This study sought to find out the influence of tax planning on financial performance of the manufacturing firms listed on the Nairobi Securities Exchange during the period 2010-2017.The study adopted a positivism research philosophy and an explanatory research design. SPSS version 23 was used to analyze data where both descriptive and inferential statistics was done. Multiple linear regression model was adopted to study the association between the variables while utilizing panel dat...
Abstract Public procurement has always been a big part of the developing countries‟ economy accounting for 10-40% of their Gross Domestic Products (GDPs).Public e-procurement involves the use of electronic communications and transactions by government institutions and public sector to tendering services or public works, (Biwott, 2015). Lundu and Shale, (2015) contend that beyond the simple transition from systems based on paper to those which use electronic communications, public e-procure...
Abstract Purpose This study sought to determine the influence of strategic physical resources on performance of small and medium manufacturing enterprises in Kenya. Anchored on the Resource Based View (RBV) theory the study adopted positivism research philosophy descriptive and causal-effect research designs. Design/methodology/approach The population for the study comprised of the management staff of the 350 small and medium manufacturing enterprises registered by the Kenya Association of M...
Abstract Global sourcing is regarded by many companies as an important measure to enhance competitive advantages particularly in today’s globalized economy. The objectives of the study are to determine the global sourcing practices adopted by Textiles and Apparels manufacturing firms in Kenya, to find out the effect of global sourcing practices on operational performance of Textiles and Apparels manufacturing companies in Kenya and to establish the challenges of adopting global sourcing pr...
Abstract Background: Little has been documented on the extent of the impact of work environment, interpersonal relationships, coping mechanisms and the burnout syndrome on medical workers in Kenya. Worldwide, medical workers have been found to be vulnerable to burnout syndrome, which in turn lowers the quality of their lives and health services provision. Objective: To establish the prevalence rate of and factors associated with burnout syndrome among medical workers at the Kenyatta National...
Abstract Background Children who experience sexual abuse undergo various negative psychosocial outcomes such as depressive symptoms. Unfortunately, not many studies have been conducted on the incidence of depressive symptoms among sexually abused children in Kenya. This study sought to ascertain the incidence of depressive symptoms among children who have experienced sexual abuse in Kenya. Methods This was a longitudinal study design. It was conducted at Kenyatta National Teaching and Referr...
Abstract Globally, male partner involvement in antenatal care and skilled delivery services remains a challenge to effective management of maternal health. Maternal morbidities and mortalities have been increasing due to the underutilization of antenatal care and skilled delivery attendance at a global level. However, developed countries have had a different story on male partner involvement in antenatal care and skilled delivery attendance – most male partners are involved in the process....
Abstract Agriculture is fundamental to Kenya’s development as anchored in the in the Bottom-Up Economic blue print and Vision 2030. Despite the increasing promotional attempts by marketers, manufacturers and even government agencies, agricultural production is marred by low outputs, low uptake of farm inputs such as fertilizer, quality seeds, equipment, chemicals, and reluctance in adopting new agricultural innovations. The presence of various marketing communication approaches, several in...
Abstract This study examines the Seventh-day Adventist (SDA) Church's response to the management of youth dropout rates in Nyamira County, Kenya. Youth disengagement from the educational system has profound implications for their social and academic outcomes. Recognizing the significance of addressing this issue, the SDA Church, as a central institution in the community, plays a vital role in providing effective solutions. Using a critical youth development lens, the study investigates how a...