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Effect of Tax Audits on Tax Compliance on Monthly Residential Rental Income in Kawangware Area, Nairobi, Kenya
No full textPurpose: Tax non-compliance limits the capacity of governments to raise revenue for development and recurrent expenditure purposes. One of the strategies used by Kenya Revenue Authority to address tax non-compliance is the use of tax audits. However, it is not clear whether use of tax audits creates the intended purpose of enhancing tax compliance. The general objective of the study was to determine the effect of tax audits on tax compliance on monthly residential rental income in Kawangware area, Nairobi, Kenya. The study sought to examine the effect of desk audit, field audit and correspondence audit on tax compliance on monthly residential rental income in Kawangware area, Nairobi, Kenya.
Methodology: The sample size was 179 taxpayers in the Monthly Rental Income category registered with Kenya Revenue Authority. The study relied on primary research data that was extracted using structured questionnaires.
Findings: The study obtained a 69% return rate. The study concluded that correspondence audits have positive and significant effects on tax compliance on monthly residential rental income in Kawangware area, Nairobi, Kenya. Findings highlight that while desk and field audits did not have a significant effect on tax compliance.
Unique Contribution to Theory, Practice and Policy: Based on this finding, the study recommends that policymakers strive to enhance compliance by increasing the quality and depth of tax education. The study also recommends that that policy makers ensure they make the compliance process easier to encourage compliance behavior and initiate tax education in schools to cultivate a culture of compliance early and also shape perceptions of tax compliance as a responsibility and that the tax system is fair
Artificial Intelligence in ERP: Unlocking New Horizons in Supply Chain Forecasting and Resource Optimization
Get PDFPurpose: This article aims to evaluate the potential of Artificial intelligence (Ai) in ERP systems to enhance Forecasting in supply chain and resource optimization. It explores how AI can improve forecast accuracy, automate routine tasks, and optimize resource allocation within ERP systems. By analyzing the benefits and challenges of AI integration, the document provides insights for organizations seeking to leverage AI for enhanced supply chain management.
Methodology: The methodology employed in the document involves both qualitative and quantitative research techniques. Quantitative data, such as forecasting accuracy, inventory turnover, and cost, is gathered from real-time ERP system data logs to measure ERP performance before and after AI implementation. Qualitative data is collected through interviews with ERP system administrators and supply chain managers to gain insights on user experience and challenges faced in Supply chain function and during AI integration. The research also discusses the selection of suitable machine learning models and their implementation methodology, including data preprocessing, training, and testing phases. Performance metrics, such as Mean Absolute Percentage Error (MAPE), are used to assess the improvements achieved through AI integration.
Findings: The study found that AI integration in ERP systems significantly improved forecasting accuracy by 20%. This was attributed to AI\u27s ability to analyze vast amounts of data and identify patterns that traditional ERP systems cannot do without significant work. Inventory turnover ratio increased by 33%, indicating faster movement of stock and reduced holding costs. This was due to AI\u27s improved demand forecasting and real-time inventory adjustments. Operational costs were reduced by 15% due to automation of routine tasks, optimized resource allocation, and minimized waste in production and logistics.
Unique Contribution to Theory, Practice and Policy: The research supports existing literature and case studies, confirming AI\u27s potential to revolutionize ERP systems and supply chain management. The findings support existing literature on the potential of AI in supply chain management, specifically in forecasting and resource optimization. The research demonstrates the tangible benefits of AI integration, such as improved forecasting accuracy, optimized resource allocation, and reduced operational costs. The discussion on potential challenges, such as data security and algorithmic bias, helps organizations anticipate and address these issues proactively. The findings can inform government policies and industry regulations related to AI adoption in ERP systems and supply chain management. The emphasis on addressing algorithmic bias and data security concerns encourages responsible and ethical AI implementation. The research highlights the transformative potential of AI, encouraging businesses and policymakers to invest in AI-driven solutions for enhanced supply chain resilience and competitiveness
Lean Operations and Performance of Manufacturing Firms in Kenya
Get PDFPurpose: The performance of manufacturing sector has been on the decline compared to other sectors such as the financial sector. This study sought to examine the influence of lean operations on performance of manufacturing firms in Kenya. The study also sought to find out the moderating effect of ICT adoption on the relationship between lean operations and performance of manufacturing firms in Kenya.
Methodology: The study adopted the cross-sectional research design since it’s interested in establishing relationships without interfering the with variables. In this study the unit of analysis was the 46 registered manufacturing firms while the unit of observation in this study was management employees in the supply chain department, procurement department, IT department and finance department. The total target population was 1,104 respondents. The sample size was determined using the Taro Yamane Formulae which was formulated by Tara Yamane in 1967. Therefore, the sample size was 294. The study used purposive sampling to select the respondents. Data was collected using a structured questionnaire administered both on the online platforms and also face to face. The reliability of these instruments was assessed during the pilot study. A review by professionals helped in refining the instruments to make the results reliable and valid. The data was analyzed using the SPSS software. The analytical model included descriptive statistics, correlation analysis, regression analysis and moderation analysis using the SPSS software.
Findings: The study found that lean operations have a positive and significant effect on performance of manufacturing firms in Kenya. The study also found that ICT adoption has a positive and significant moderating effect on the relationship between lean operations and performance of manufacturing firms in Kenya.
Unique Contribution to Theory, Practice and Policy: The Resource-Dependency Theory anchors these concepts. The information theory explains the role of ICT as a moderating variable. From the findings the study recommends that should develop and implement flexible HR policies that allow for adaptive workforce planning. Encourage cross-training of employees to enhance versatility and agility in responding to changing production needs
The Making of a Champion Leader: Insights from the Diploma in Educational Leadership and Management Program in Uganda, West Nile Region
Get PDFPurpose: The purpose of this study was to examine the educational leadership development of 35 headteachers who participated in the Diploma in Educational Leadership and Management (DELM) program, a collaboration between Aga Khan University and Muni University under the Foundation for Learning (F4L) project. The study aimed to identify the professional development needs essential for enhancing leadership capacities in low-resource educational settings in Uganda.
Methodology: We employed a mixed-methods approach using purposive sampling and transformational leadership theory as the framework. Quantitative data were collected through structured questionnaires capturing demographic characteristics, professional experiences, and participation in professional development. Qualitative data were obtained from semi-structured interviews, which were transcribed and thematically analyzed to explore the DELM program\u27s impact on leadership practices.
Findings: Findings revealed that DELM participants demonstrated significant alignment with transformational leadership principles, including improved communication skills, inclusive practices, and the ability to inspire professional development within their schools. The DELM program addressed critical gaps by equipping headteachers with practical skills in mentorship, gender sensitivity, and strategic succession planning. However, challenges such as resource limitations, resistance to change, and dual responsibilities highlighted the complexities of implementing these principles. Despite these hurdles, headteachers exhibited resilience and innovation, fostering collaborative, ethical leadership practices that promise lasting impact on school culture and student outcomes.
Unique Contribution to Theory, Practice and Policy: Thus, we recommend for structured mentorship programs and succession planning to support the continued adoption of transformational leadership practices. Further, we recommend for continuous professional development opportunities tailored to the challenges of low-resource settings and policy interventions promoting leadership development. These measures will sustain and expand the impact of the DELM program, contributing to improved educational outcomes and broader leadership reforms in similar contexts
Influence of Teachers’ Attitude on Pupils Reading Readiness in Low-Cost Private Multi-Grade Pre-Primary Schools in Nairobi City County, Kenya
Get PDFPurpose: Reading is the foundation of all learning, essential for comprehending information across all subjects. Preparing pupils for reading depends significantly on teacher attitude, among other factors. Despite this understanding, poor reading performance is a global concern. This study assessed the influence of teachers’ attitudes on pupils’ reading readiness, specifically in low-cost private multi-grade preschools. The focus was on this foundational level of reading and future learning, examining how teachers manage mixed-ability and mixed-age groups.
Methodology: Guided by bandura’s (1977) social learning theory, this study employed a correlational design. Simple random sampling was used to select a 15% sample (50 schools, teachers, and head teachers) from 350 low-cost private multi-grade pre-primary schools. Data were collected via questionnaires and interview schedules. Instrument validity was ensured by aligning content with research objectives, and reliability was established using the split-half technique (coefficient of 0.7). Data were analyzed both qualitatively and quantitatively. Pearson’s correlation coefficient was used to test the hypotheses.
Findings: The study found a statistically significant relationship between teacher attitude and pupils’ reading readiness (r = 0.042, p < 0.05).
Unique Contribution to Theory, Practice and Policy: The study recommends that school management implement regular training programs for teachers in multi-grade pre-primary schools and improve teacher remuneration
Evaluating the Implementation of Smart Pharmacy Vending Machines in UAE Hospitals
Get PDFPurpose: The research assesses the use of smart pharmacy vending machines in UAE hospitals with the view of enhancing operational efficiency, minimizing patient waiting time, and improving patient experiences. It seeks to explore how such technologies impact patient satisfaction and waiting times as well as explores the barriers and enablers that impact their successful implementation in the UAE health context.
Methodology: A mixed-method design is used, incorporating qualitative interviews with pharmacists and hospital administrators and quantitative questionnaires given to patients and healthcare staff in selected UAE hospitals. This allows integrated analysis of system performance measures, patient service outcomes, and stakeholder views.
Findings: The anticipated outcomes are measurable wait time reductions for patients, enhanced accuracy of dispensing medication, and greater patient satisfaction because of increased accessibility and convenience. The research also outlines enablers like active stakeholder involvement, sufficient funding, and favorable policy environments, as well as barriers like resistance to technology adoption, lack of proper training for staff, and infrastructural constraints.
Unique Contribution to Theory, Practice and Policy: The study emphasizes the necessity for specific training programs, increased awareness campaigns, and strong policy environments to encourage the uptake of smart pharmacy vending machines. The research provides useful recommendations for policymakers, hospital management, and technology developers in the UAE to join the digital health transformation agenda of the country. Moreover, the research makes a contribution to international literature on pharmacy automation and offers actionable advice to close the gap between digital innovation and traditional healthcare provision in emerging health markets
The Impact of Waiting Time on Patient Satisfaction with Laboratory Samples Collection in Sheikh Khalifa Medical City, United Arab Emirates
Get PDFPurpose: The IOM has introduced the 6 fundamental aims, patient-centred and timely. Patients’ satisfaction is their reactions to aspects that have a previous expectation, and the importance of patient satisfaction influences the clinical outcomes. The aim is to demonstrate the effects of waiting time on patients’ satisfaction with laboratory sample collections.
Methodology: A quantitative cross-sectional design, implemented in SKMC, Abu Dhabi, UAE. Participants are from outpatient clinics, both genders and from the age of 18. Simple random sampling has been chosen to reduce bias errors and provide a chance to all individuals equally for participation. Using Microsoft Forms to initiate the survey with a total of 7 questions translated into Arabic and English languages.
Findings: The total number of participants was 228, 66% of them chose the Arabic language to answer the survey’s question whereas 34% proceeded with the English language. The majority age group of our respondents was from 20 to 30 years old at 46.5%, and the lowest age group participated are from the age of 61 and above with 1.3%. Most of the participants were satisfied with lab registration members (85.1%), satisfied with waiting times (70%), satisfied with staff attitudes (84.2%), satisfied with cleanliness (89.5%), satisfied with instruction (94.7%), satisfied with overall experience (85.1%).
Unique Contribution to Theory, Practice and Policy: To end up, this research has successfully clarified the positive significance relationship between waiting time satisfaction and overall experience satisfaction. Current research highlights the impact of waiting time satisfaction on overall experience satisfaction. It focused on the priority of maintaining patient flow along with managing time. This finding suggests that improving patient waiting time enhances the overall experience. Future recommendations include precision of the measurements for waiting time, including demographic variables, and collecting qualitative data for more insights
Influence of Health Referral Systems on Adolescent Sexual and Reproductive Health Service Utilization in Kajiado County, Kenya
Get PDFPurpose: Adolescent Sexual and Reproductive Health (ASRH) in Kajiado County, Kenya, is hindered by early marriages, cultural practices, and limited healthcare access. The pastoralist communities face unique challenges, increasing risks like unintended pregnancies and maternal mortality. Despite efforts to improve access, gaps in ASRH service utilization persist. This study examines the influence of referral systems on ASRH service use among adolescent girls in Kajiado County.
Methodology: A mixed-method design assessed the influence of referral systems on ASRH utilization among adolescent girls in Kajiado County. Data collection took place from December 2023 to March 2024. Quantitative data from 422 girls were analyzed using SPSS version 26, while qualitative data from 5 FGDs, 15 IDIs, and 15 KIIs were analyzed thematically using NVivo.
Findings: Only 15.8% of adolescents used ASRH referral systems. Trust (78.6%), confidentiality (74.2%), and accurate information (71.5%) were key facilitators. Married adolescents were 32.1% less likely to utilize referrals (p < 0.05), and those with primary education were 45.3% less likely (p < 0.01). Positive outcomes included 83.4% reporting improved ASRH knowledge and 79.2% better contraceptive access. Barriers included communication gaps (62.7%) and limited provider awareness.
Unique Contribution to Theory, Practice and Policy: The study identifies barriers such as poor communication, limited provider awareness, and socio-demographic disparities hindering ASRH service utilization. Positive outcomes, including improved knowledge and contraceptive access, suggest the potential of effective referral systems. Strengthening trust, confidentiality, and targeting vulnerable groups is crucial for improving ASRH referral pathways. Limitations included the small sample size and limited geographic scope.  
Technological Drivers of User-Generated Content in Local Film and Television Production in Kenya
Get PDFPurpose: The aim of this study was to analyze the influence of technological factors of user-generated content (UGC) such as the accessibility of digital devices, internet connectivity as well as social media usage to on the quality, quantity and diversity and budgets of local film and TV production in Kenya.
Methodology: The study used a descriptive cross-sectional mixed-methods design to examine the influence of technological factors of UGC on local film and TV production in Kenya. The target population was 2,716 local film, TV producers and UGC creators on YouTube, Instagram and TikTok. A sample of 384 respondents were selected using proportionate stratified random sampling technique. Qualitative data was collected through interviews with 24 key informants from the local film and TV production industry, KFC, KFCB, KECOBO, DFS and CA who were selected using purposive sampling. Primary data was collected using questionnaires and analyzed using both the descriptive analysis (percentages) and inferential statistical analysis (correlation, regression and ANOVA) methods. The analyzed data was presented in graphs and tables and was also interpreted statistically.
Findings: The findings revealed that 71% of respondents agreed that digital devices are accessible, with 88.5% highlighting their ease of use, which has democratized content creation and enabled wider participation. Reliable internet connectivity was viewed as essential by 78.6% of respondents, with 41.6% strongly agreeing that uninterrupted internet access facilitates efficient content dissemination and real-time collaboration. Social media platforms were recognized as critical enablers, with 96.2% agreeing that they promote UGC creation, while 91.4% noted that content-sharing trends positively influenced local film and TV production by enhancing visibility and engagement. These findings emphasize the pivotal role of technological factors in supporting innovation, accessibility, and growth within Kenya\u27s local film and TV industry.
Unique Contribution to Theory, Practice and Policy: The findings of the analyzed data revealed that technological factors of UGC, when considered with the influence of media policy have a significant positive influence on local film and TV production. Additionally, the study uncovered the perceived usefulness, accessibility and ease of use of these technologies in the creative processes highlighting the importance of technology and its integration with supportive media policies in the positive growth of local film and TV production in Kenya. The study suggests that the integration of the Technology Acceptance Model (TAM) and the Advocacy Coalition framework (ACF) explain the influence of UGC on local film and TV production in Kenya. It broadens the application of TAM to creative industries, showing how access to digital devices and internet connectivity drive media production. Altogether, this research bridges theory, practice and policy, enriching the understanding of how UGC influences local film and TV production in Kenya
Global Perspectives on AI Usage in the Education Sector: Insights from the UAE Education System
Get PDFPurpose: The purpose of this study is to explore the integration of Artificial Intelligence (AI) in the education sector, with a focus on global applications and insights from the UAE context.
Methodology: The study employed a qualitative research design, involving structured interviews with 15 educational experts across the UAE, complemented by a review of global AI trends.
Findings: Results indicate that AI transforms student performance and teaching quality by personalizing learning experiences and offering real-time feedback. However, challenges such as ethical considerations, infrastructure needs, and teacher training gaps remain prevalent.
Unique Contribution to Theory, Practice and Policy: Strategies for maximizing AI benefits include fostering public-private partnerships, teacher training programs, ethical policy frameworks, and establishing innovation centres