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Effect Of Integrated Financial Management Information System On The Quality Of Financial Reports Of Government Institutions In Kenya
Get PDFThe use of Integrated Financial Management Information System among the Government
institutions in Kenya is crucial in improving the management of accounting and financial
reporting data so as to enhance efficiency and effectiveness in government institutions
financial reporting processes. This research study is set to establish the effect of integrated
financial management information system on quality financial reporting. The research
targets a population of 68 government institutions (47 county government and 21
ministries) in Kenya who are purposively selected as the Integrated Financial
Management Information System users and also forming the unit of analysis for the study.
The primary data was collected through the use of questionnaires and then the data was
analyzed using multiple regression model and descriptive statistics where the study made
use of STATA software version 12 application to examine the relationship of the predictor
and response variables. The study presented the outcome by use of text, figures and tables.
The study determines that electronic budgeting and automated cash management
positively and significantly influence the quality of financial reporting among the
government institutions in Kenya. The study further establishes that electronic
procurement and automated financial reporting positively and insignificantly influences
the quality of financial reporting among the government institutions in Kenya. Further
research is recommended on all government institutions and also in the private sector to
validate the results
Factors Influencing Adoption Of Mobile Banking Services In Informal Settlements Of Mavoko Sub-county In Machakos County, Kenya
Get PDFThe purpose of this study was to establish the determinants of adoption of mobile banking
services at the Bottom of the pyramid (BOP) in Mavoko Sub-county within Kenya’s
Machakos County. The study aimed to answer research questions and test hypothesis based
on perceived cost, perceived ease of use, perceived usefulness and perceived risk as factors
that influenced adoption of mobile banking. Demographic factors were also studied as
moderating variables. The investigation utilized the Technology Acceptance Model (TAM)
and Extended TAM otherwise called (TAM2) by Davis (1989) as the model of study. This
study additionally utilized the Unified Theory of Acceptance and Utilization of Technology
(UTAUT) by Venkatesh et al.(2003) and Rogers Innovation Adoption Theory by Rogers
(1999) in order to understand in depth the adoption of technology innovations such as mobile
banking. The study meant to fill the gap that existed in research as it concentrates in Kenya’s
versatile and unique Bottom of the Pyramid population (BOP). Basic arbitrary sampling
using the simple random sampling method was utilized to obtain 100 respondents over the
age of 18 years earning below USD 2.5 every day in the slums or ‘ghettos’ of Mavoko Sub county. The respondents were classified in two distinct groups of youthful adults (18-
35years) and the more seasoned adults (36 years and above). For purposes of this research,
respondents were drawn from all the twenty slums in Mavoko Sub-county. These slums are
largely characterized by destitution. Residents of these areas have poor access to proper
medical services, safe water supply and sanitation. They live in structures made of poor
building materials and experience security challenges. These ghettos are often situated in the
high risk regions such as near industries, riverbanks and railroad lines. Residents of these
slum areas rely on casual employment opportunities for their livelihood and survival. In order
to collect data, questionnaires were given to these respondents. A likert scale was utilized in
order to qualify responses in the study. The information was then coded, examined utilizing
multiple regression and then studied in order to recognize key discoveries, make
recommendations and draw conclusions. Statistical Package for Social Sciences (SPSS)
version 21 was used for analysis. Findings in this study demonstrated that the utilization of
mobile phones at the BOP is gradually growing as retail banks continue offering versatile
financial products using mobile channels. The study presets a chance for banks to gain a
deeper understanding of the BOP population by learning their consumer behavior thereby
allowing them to create products that best suit this demographic. This study also
demonstrated that there still a significant number of individuals at the BOP who are not
informed about mobile banking technology and its related benefits. The investigation found
that perceived ease of use and perceived cost (B=0.242; p value =0.006; B=0.240; p value
=0.005) were found to be the most significant components affecting the take-up of mobile
banking technology
Effect Of Biometric Technology On The Efficiency Of Beneficiary Payments In South Sudan Safety Net Projects
Get PDFThe safety net projects are currently spread in over 131 countries where 2.5 billion people are
benefiting from the program with 650million of them being drawn from the poorest. The safety
net project comes in the form of non- contributory transfer programmes aimed at alleviating
poverty amongst the poor and a shock cushion to the vulnerable thus to achieve an effective
and efficient payment exercises in the Safety Net Projects that is benefiting the forementioned
mission, there is need to address the fundamental challenges of positive identification of
beneficiaries, the diversity of cultural practices that may be stumbling block, illiteracy and
societal rot which have been constant thorn in the flesh towards achieving efficient beneficiary
payments exercise. The research was carried out to study the effect of biometric technology on
the efficiency of beneficiary payments in South Sudan Safety Net Projects. Specific objectives
were to ascertain the effect of Biometrics technology on beneficiary identification, naming
convention, payment to the illiterate and safeguards in achieving efficient payment exercise.
The study derived its theoretical navigation from the Identity Theory, Theory of Naming,
Principle of Verification Theory and The Fraud Triangle Theory. The study applied Descriptive
research tactic. Closed ended Questionnaire distributed by means of proportionate stratified
sampling was instrument used in data collection that was used in regression analysis where a
Target population of 1,309 hailing from the Seven states and one administrative area
comprising of Central Equatoria; 421, Eastern Equatoria; 218, Jonglei; 110, Upper Nile; 116,
Warrap; 219, Western Bahr El Ghazal; 116 and Pibor; 109. responded. Northern Bahr El
Ghazal was excluded as only two beneficiaries were registered. Attained data was analyzed
using excel and STATA where various analysis such as exploratory factor analysis, normality,
Linearity, correlation and multiple regression analysis were carried out. Key research findings
were presented by means of percentages and frequency distribution, measures of central
tendencies summarized in graph, tables and figures. The study established that positive
beneficiary identification and safeguards was critical to the success of beneficiary payment
process. The study also presented that the biometrics technology would significantly help in
the circumnavigation of the cultural practices which results into beneficiaries possessing
similar names as well as making light the burden faced by the illiterate who struggled with
passwords, PINs and signatures to the efficiency of beneficiary payments. The study suggested
the proposal of adopting biometrics in all Safety Net Programs, setting up of consolidated data
base for efficiency and deduplication, consider conducting education, fortification of
beneficiary selection and enrollment criterion. Suggestion submitted to future researchers that
they consider exploring the most effective biometrics technology model options as well as
running a deduplication to address beneficiary’s registration with aliases
Top 10 International Priorities for Physical Fitness Research and Surveillance Among Children and Adolescents: A Twin-Panel Delphi Study
No full textBackground
The measurement of physical fitness has a history that dates back nearly 200 years. Recently, there has been an increase in international research and surveillance on physical fitness creating a need for setting international priorities that could help guide future efforts.
Objective
This study aimed to produce a list of the top 10 international priorities for research and surveillance on physical fitness among children and adolescents.
Methods
Using a twin-panel Delphi method, two independent panels consisting of 46 international experts were identified (panel 1 = 28, panel 2 = 18). The panel participants were asked to list up to five priorities for research or surveillance (round 1), and then rated the items from their own panel on a 5-point Likert scale of importance (round 2). In round 3, experts were asked to rate the priorities identified by the other panel.
Results
There was strong between-panel agreement (panel 1: rs = 0.76, p < 0.01; panel 2: rs = 0.77, p < 0.01) in the priorities identified. The list of the final top 10 priorities included (i) “conduct longitudinal studies to assess changes in fitness and associations with health”. This was followed by (ii) “use fitness surveillance to inform decision making”, and (iii) “implement regular and consistent international/national fitness surveys using common measures”.
Conclusions
The priorities identified in this study provide guidance for future international collaborations and research efforts on the physical fitness of children and adolescents over the next decade and beyond
Effect Of Tax Incentives On Financial Performance Of Domestic Airlines In Kenya
Get PDFPerformance of domestic airlines in the past it is not encouraging and through the
introduction of tax incentives, they started experiencing some sort of relief, which were based
on motivation to invest which enhanced their growth. It is therefore for this reason that the
researcher sought to establish on how tax incentives had affected performance of domestic
airlines in Kenya. The specific research objective was based on determining the on how
corporate tax income incentives had had an effect on domestic airline financial performance,
to determine the effect of tax holiday incentives on domestic airline performance, and to
analyze the effect of capital allowance incentives on domestic airline performance. The study
employed a descriptive research design, with the target population being the 15 domestic
airlines in Kenya. The sampling technique used was census technique due to the fact that the
target population was manageable. Secondary data was used in this study which was
collected from the financial reports of the airlines within a period of 5 years from 2015-2019.
The data was analyzed with the help of SPSS version 26 whereby diagnostic test was done
through multicollinearity, heteroscedasticity as well as normal test from the regression model
which was used to analysis the panel data collected and the presentation was through the help
of figures and tables. The study after data analysis revealed that their corporate income tax
and tax holiday which were the independent variables were found to be satisfactory in
explaining the financial performance (return on asset) of Kenyan domestic airlines. Because
the p-values of the tax holiday and capital allowance are statistically significant. p-value of
corporate income tax which was statistically insignificant b based financial results. As a
result, the study recommended that because corporate income tax has an impact on return on
asset of an entity, the management of Kenya's domestic airlines should make better use of
other tax breaks. They should also use the tax holiday to seek additional tax relief in their
investments so that they can be protected from the negative risk of operation when the
corporate income tax is highly induced without taking the tax incentive perspective into
account. Tax holidays in terms of aggressiveness and adverse tax shielding in order to protect
themselves from harsh taxation bases. As a result, management should consider pursuing
additional tax breaks in order to boost their return on asset. Kenya's domestic airline
management should make better use of capital allowance when given this type of incentive.
The study also recommends that the Kenyan government improve existing policies to
enhance ease of undertaking business activities through reduction of bureaucracy in obtaining
share and debt financing for domestic airlines
Chinese Foreign Direct Investment in the Belt and Road Initiative. In Opportunities and Challenges for Multinational Enterprises and Foreign
No full textMotivated by the Chinese government's foreign direct investment (FDI) promotion policies, this paper is attempting to examine the implications of these policies to the Belt and Road (B&R) regions under the unique institutional settings. By applying the software tool CiteSpace, which is developed for visual analyze of science mapping (Chen, 2017), this paper aims to investigate the dynamics of Chinese cross-border investment activities in B&R countries, taking the China-Pakistan Economic Corridor as an example, and discuss the question whether & how these policies and activities could drive more Chinese multinational enterprises (MNEs) to exploit these emerging business opportunities in B&R regions, as well as investigate what is the trend of Chinese FDI in B&R
Effect Of Budget Absorption On County Revenue Collection Amongst County Governments In Kenya
Get PDFBudget absorption is the rate of real expense out of the budgeted or planned expense of the budget
allocation. A budget is a component that ensures that planned or budgeted expense is utilized or
implemented. The study focused on the budget absorption constituted by budget allocation and
execution of expenditures, and revenue collection amongst county governments. In the context of
this study, expenditure was categorized into development and re-current expenditure. Budget
allocation refers to the funds released by the national government annually for the county
governments to spend on various sectors of its operations. Revenue collection was considered as
the total funds each county government collects annually as its own source of funds. Budget
absorption is related to the overall budgeting process hence it explains the rate at which each
county government distributes the allocated resources from the national government to various
cost centers. Secondary data was sourced from annual county governments’ budget
implementation reports from office of controller of budgets. Descriptive research design was used
to analyze the panel data collected using STATA software and the fixed effects model was
considered as appropriate to use. This study established that budget allocation is not significant
but positively related to revenue collection amongst county government. The study found out that
recurrent and development expenditure are significant on revenue collection. Development
expenditure has negative relationship to revenue collection while recurrent expenditure has a
positive relationship. The study recommended that the county governments should have clear
policies to guide on priority of expenditure. It also recommends that Development and recurrent
expenditure are significant on revenue collection hence there is need to have clear roadmap to
balance resource allocations
Role Of Mobile Communication Infrastructure On Horticultural Development In Kenya: A Case Of Nakuru County
Get PDFThe study aimed at establishing the influence of mobile communication infrastructure
on horticultural development in Kenya. The study was guided by three objectives
namely: to establish the influence of mobile predictive analytics, development of M-applications and network connectivity on horticultural development in Nakuru County.
This study was anchored on the Adaptive Saturation Theory; protection motivation
theory; and the Information Infrastructure Design theory. The study adopted a
descriptive research design. Additionally, the target population was the registered
horticultural firms in Nakuru County where the top management staff were the
respondents. Since the population is small at 155, the study adopted a census which was
the most preferred method when the population was relatively small. Primary data was
gathered through structured questionnaires which was self-administered. The data was
collected using self-administered questionnaires to the management staff working with
the registered horticultural firms in Nakuru County. Following data collection,
quantitative data was coded and put into Statistical Packages for Social Scientists (SPSS
Version 25), where they were analysed using descriptive and inferential statistics.
Tables and figures were used to display quantitative data, while prose was used to
explain it. The study recommended that the horticultural firms should install a storage
database that records the prevailing climatic, inputs and revenues at different times
which would be useful in the forecasting the future expectations. Further recommends
that the firms in Nakuru county should develop a communication application focused
on activities in the horticultural industry that allows for free flow of information from
financiers thereby allowing for real time feedback from the firms. Also recommends
that the firms should invest in the channel funds towards the installation of strong
networks with strong connectivity and this would prevent any losses that would arise
from any kind of network failure. Further, the study recommends that a study be
conducted to determine the effects of petroleum extraction on the economic
development in Kenya. In addition, the study recommends that a study to be done on
the determinants of the involvement development financial institutions in the provision
of electricity in manufacturing companies
Relationship Between Electricity Infrastructure Development And Economic Growth In Kenya
Get PDFThe major focus of the study was to find out the relationship between electricity
infrastructure development and economic growth in Kenya. The study objectives include
examining the relationship between the availability of electricity transmission lines, substation
capacity, length of transmission lines and how it affects economic growth in Kenya. The
market and infrastructure for electricity continue to be crucial for the growth of the economy.
The electricity subsector was initially faced with a number of difficulties, including an
insufficient supply, poor levels of access, low reliability, bad supply quality, and restricted
transmission capacity combined with high network losses. At the time, the grid was 3200 km
long. Significant changes have been made in the energy industry, including the creation of
businesses with distinct tasks intended to supply the nation with effective, affordable, and
sustainable electricity. In the past, Kenya's government used two primary electrical
organizations to produce and distribute power. Kenya Power and Lighting Company (KPLC)
and Kenya Electricity Generating Company (KENGEN) are the companies that supply
electricity to off-grid stations, buy, transmit, and sell it at retail prices to households across the
nation. Later on, though, the government stated that KPLC's transmission and distribution
operations needed to be completely unbundled. After more consideration, it was agreed to
establish a different business that would be entirely controlled by the government and financed
by the exchequer to build upcoming more transmission lines. The Kenya Electricity
Transmission Company Limited was subsequently established in 2008 as a state business
owned entirely by the Kenyan government. To ensure a dependable, sustainable, clean, secure,
inexpensive, and high-quality power supply and to encourage power trade, the corporation is
putting projects to expand the national grid and connect the regional grid system into one. The
length of the 400kV, 220kV, and 132kV transmission network circuits has increased to over
7220.35km, of which 48.3% is held by KETRACO. The economy has clearly grown as a result
of the grid development, and this study aims to examine the causal relationship between
economic growth and the expansion of the power infrastructure The study time limit was
limited to the period between 1970 and 2019. The study was guided by Keynesian theory and
Harrod-Domar Growth Model. The study made use of an explanatory survey research design
and will employ a secondary research approach. The study was carried out in Kenya with a
special focus on its economy. Data were collected using data collection forms from published
statistical reports from the Energy Regulatory Commission, the World Bank, and the Kenya
National Bureau of Statistics. The study used time-series econometric models to determine the
link between electricity infrastructure development and economic growth in Kenya. The
Autoregressive Distributed lag (ARDL) approach was used with the aid of STATA statistical
software. Data was presented in the form of tables and graphs, followed by brief explanations.
The study’s findings demonstrated the convergence of the model in the long run. In the short
run, the coefficient of substation capacity is negative and statistically insignificant, as is the
transmission line. The study recommends that reform be undertaken in the energy market
structure, especially infrastructure development while creating industry-specific criteria
intended to increase the security and reliability of the electrical infrastructure. The study also
shows that Kenya is becoming more interested in renewable microsystems, which makes the
grid infrastructure redundant
Effect Of Fiscal Policy On Foreign Direct Investment Inflows In Kenya.
No full textPurpose: The purpose of this study was to assess the impact of fiscal policies on Kenya's foreign direct investment inflows. The independent variable included fiscal policy with external public debt, domestic debt, infrastructure and tax.
Materials and Methods: The research attempts to explain the FDI inflows in Kenya and was calculated quarterly on the basis of FDI inflows in the nation. For 20 years (January 1998-December 2017) secondary data were gathered annually. In order to investigate the association between the variables the study utilized a descriptive research methodology using a time series model. For data analysis objectives, Python software was utilized.
Results: Regression of coefficients results shows that government expenditure on infrastructure and FDI are positively and significantly. It was also revealed that external debt and FDI are negatively and significantly related. Domestic debt and FDI are negatively and significantly related. The results regression results showed that taxation measured as tax revenues and FDI are positively and significantly related.
Unique contribution to theory, practice and policy: The study findings validate the internalization theory. Findings indicate that the theory is applicable in the study of investments. In addition, the findings may in future serve as platform for additional studies in the same subject for other academics, students and researchers. Investors would benefit from the recommendations set out in this study to attract more FDI investment by implementing trade-balanced actions, limiting corruption, implementing income-collection tax policies and promoting international trade to ensure competitiveness in Kenyan products