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A Model To Predict Occurrence Of Flaws In Critical Kenyan Government Information Systems
No full textThe aim of this study was develop a model that predicts the occurrence of flaws in critical
Kenyan Government information systems. This owes to the frequent information leaks in the
critical information systems deployed at various government departments. Through the
investigation of factors that influence the occurrence of flaws in information systems
implemented in ministries, they contributed in the development of this model for purposes of
envisaging these flaws before the system is implemented. Structured questionnaires were
administered to users of systems in the sampled ministries which are immigration, Ministry of
Foreign Affairs (MFA), Kenya National Registration Bureau (KNRB), Treasury and KRA. Face
to face interviews were conducted to the ICT managers in the respective government
departments. The study, provides an understanding on factors that influence the occurrence of
flaws in Kenyan government critical Information systems. The knowledge collected through
analysis of emerging patterns from the data has assisted in developing a model that predicts the
occurrence of flaws in Kenyan government critical information systems. New insights were
brought forth as some of the issues that contribute to the occurrence of a flaw and
recommendations have been given on how to take care of the factors in chapter 5. This
Knowledge yielded to a model that any new system or a system already in use can be subjected
to help predict occurrence of flaws during its usage
Effect Of Fiscal Policy On The Cost Of Living In Kenya
No full textThe study aimed at determine the effect of fiscal policies on the cost of living in Kenya where it was construed around the facets of government expenditure, government revenue and public debt. Specifically, the study was seeking to answer the following research objectives: To find out the effect of government expenditure on the cost of living in Kenya, to determine the effect of government revenue on the cost of living in Kenya as well as to evaluate the effect of public debt on the cost of living in Kenya. It unveiled the literature brought forth by Renown scholars in matters of the economy. The theories included the Keynesian theory, Dual Gap Theory, Debt Overhang theory and Distribution theory. Majority of previous studies proved to have much focus on the effect of fiscal policies on the economic growth of the country and therefore leaving the area under focus with scanty information that can be used in further research. The study adopted descriptive research
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design which enhanced quantification of the desired research questions. The target was the Kenyan economy whose secondary data was gathered from the World Bank database. The scope of the research was macro data between 1963 and 2017. The results of the study showed that Government expenditure influences positively cost of living is when the government increases money in circulation in the economy thus lowering the cost of doing business which automatically have an impact on the prices of goods. Government expenditure have however attracted attention from various scholars who in their undertaking found contradicting results regarding the relationship between government expenditure and the cost of living. Government revenue is directly proportional to the standards of living if prudently utilized. In this case, the government policies and the understanding of economics plays a critical role in the management of the cost of living. The need for tax revenue is undisputable due to the global significance it has attracted on the economic development irrespective of the national differences. This means that when the dependable variables increases the cost of living will decrease while the public debt has positive relationship with cost of living. This means that when the debt levels are increased within the economy over long-run, the cost of living will be high. It was evident that the variance decomposition of CPI at time period 10 was the most influential on government debt by 10.07% than the government revenue and government expenditure by 3.87% and 8.55% respectively. The main cause attributed to the findings is that the debt component comes with obligations to settle which drains the cash flows in the economy. Due to this reason, the country ought to increase prices of goods and services to cater for the interest expense payment. As per the findings, the study recommends that the government through the finance ministry should embark on the reconstruction of stringent measures that stipulates the usage of the available resources in the various government entities, these measures should then be adopted in the budget policy statement so that every person is responsible on the way they use public resources. In this regard, even coin from the public coffers will be put into use and the spilling effect will eventually lower the cost of living of the general citizens
Determinants Of Financial Performance Of Deposit Taking Savings And Credit Cooperative Societies In Nairobi County, Kenya
No full textSavings and Credit Cooperative Societies (SACCOs) have been recognized as critical avenues for economic growth in most countries of the world. Many countries that have achieved economic development have a cooperative sector featuring widespread vibrancy and dynamism. In the present years however, globalization, banking sector regulations and competition has clip into this sector in a very fast rate. The objective of this study was to establish the determinants of financial performance of deposit taking SACCOs in Nairobi County. The specific objectives includedasset quality, capital adequacy, operational efficiency and liquidityon financial performance of deposit taking SACCOs in Nairobi County.Capital Asset Pricing Model Theory, Liquidity Preference Theory and Agency Theory informed the study.Panel research design was used in this study. Panel research design is best suited since panel data was used. The study conducted a census of the all the 39 SACCOs in Nairobi County. The study used secondary quantitative data from SASRA registry comprising of audited financial statements and monthly reports submitted by the deposit-taking SACCOs. This study used formal statistical hypothesis test to check for Normality, Multicollinearity, Hausman Specifications Test, Wooldridge Test for Serial Correlation and Heteroscedasticity.The study employed a dynamic panel data regression model. The descriptive statistics was presented in mean, median, standard deviation and proportions while the inferential statistics includes diagnostics tests, Pearson correlation and multiple linear regression model. The multiple linear regression models used to measure the relationship between the independent variables and the dependent variable that are explained in the model.A critical p value of 0.05 was used to determine whether the overall model was significant or not. The study established that Capital adequacy was found to be positively but insignificant related to financial performance of deposit taking SACCOs. Asset quality was found to be positively and significant related to financial performance of deposit taking SACCOs. Operational efficiency was found to be positively and significant related to financial performance of deposit taking SACCOs. Liquidity was found to be positively and significant related to financial performance of deposit taking SACCOs.The study concludes that there is a strong correlation between capital adequacy, asset quality, operational efficiency and liquidity on financial performance of deposit taking Sacco‟s. The study recommended on adoption of this management practice will ensure performance of SACCO‟s and improve investor‟s confidence since all will be assured of SACCO‟s going concern status. Secondly, all SACCO‟s should continuously develop customized loan products which will diversify their sources of income and minimize operational costs
A Model For Adoption Of Teleworking In The Public Sector In Kenya: A Case For Kenya Revenue Authority
No full textTeleworking as a concept, or at least some form of it, has been adopted in many places. It is a
concept that many organisations are using to help improve working conditions for their staff
(work-life balance) and with the hope that it will have significant ripple down effect on
productivity and efficiency. This research examines the factors that influence adoption of
telework. Most research has focused on the private sector and therefore very little information
is information that directly affects the public sector in Africa is available. These factors are
put into context of the public sector and used to develop a decision tree model for telework
adoption in the public sector in Kenya. Primary Data was collected through semi-structured
interviews and the target population was telework eligible employees of Kenya Revenue
Authority, and across private companies in Kenya that have adopted or intend to adopt
teleworking. Complimentary data came from extensive literature review and subject matter
expert opinions. The data was then subjected to WEKA and a decision tree model generated
which was validated and tested for accuracy. The results of this research shows that the
factors that influence the adoption of telework can be viewed in four categories namely, task
factors (where the type of task of job description is a determinant), organisational factors
(where the organisation decides to adopt telework), individual factors (where individuals
telework if given the opportunity) and technological factors (where there is telework enabling
technology). The results also show that J48 decision tree models are ideal for telework
adoption, based on their accuracy. This study is expected to be valuable to public sector
policy makers in helping them analyse their resources and make informed decisions on the
telework adoption. It will also form a basis for further research on not just telework adoption
in the public sector but also adoption of other emerging technologies
Relationship Between Financial Development Indicators And Stock Market Performance In Kenya
No full textThe study examined the relationship between financial development indicators and stock market
performance in Kenya for the duration between 2004 and 2018. The purpose of the research was
to determine whether there is a significant relationship between financial development indicators
(depth, accessibility and openness) and stock market performance measured by market NSE 20
share index. Quarterly secondary data was used and sampled from the Central Bank of Kenya
statistical reports and Kenya national bureau of statistics. Hypotheses were devised and
examined using the Vector error correction mechanism modeling. The study concluded that
financial development indicators have a significant impact on the stock market performance
which is a key driver of economic growth in Kenya. Recommendations were made to promote
and encourage stock market performance. The Central Bank of Kenya needs to adopt an
expansionary monetary policy to increase money supply in the economy by reducing the level of
real interest rates. There is need for the Capital Market Authority to encourage locals to venture
in stock market. This can be done through educating investors and awareness campaigns. Local
investors’ participation will foster stock liquidity and increase confidence to the stock market
The Effect Of Internal Controls On Revenue Management In County Governments In Kenya (A Case Study Of Nairobi City County)
No full textThe study sought to examine effect of internal controls on revenue management in Nairobi City County Governments in Kenya and a case of Nairobi City County Government. The specific objectives were to establish the effect of control environment, control activities, risk assessment activities on revenue management in Nairobi County. This study is significant to the Management of Nairobi City County Government, employees of Nairobi City County Government and other researchers. The research design was descriptive research design. The target population of this study was 506 administrative staff at the office of Nairobi City County Government chosen from finance, accounts, IT staff and quality assurance who are considered directly involved in internal control and revenue management in the county. The sampling design was stratified random sampling. In the analysis, quantitative technique to generate mean and frequencies was used and the presentation was accomplished by use of figures such as distribution tables, pie charts and bar graphs. The management determines the knowledge and skills required for each position to enhance control environment, thus, putting the rightful employee with appropriate capacity was expected to result in better delivery of goals on revenue management. Procedure manuals were well communicated to employees for proper work discharge; therefore, it implied that employees were expected to follow the procedures as part of the control activities. The study recommends that the management of Nairobi City County Government should ensure that all control activities are fully spelt out among all the staff in order for them to know what they are expected to do. Therefore, the management should always ensure that all the authorizations procedures are followed by providing supporting information on what needs to be authorized so that subject of fraud does not come about
A System Dynamics Model For Resolution Of Legal Disputes: A Case Of Kisumu High Court
No full textThe Judiciary is one of the three equal arms of government with sole responsibility of adjudicating and solving legal disputes. When matters take time in the resolution of legal disputes and mounting case backlogs erodes public confidence in courts as an avenue for resolving legal disputes. The main objective of this study was to develop a systems dynamics model for resolution of legal disputes for judiciary in Kenya. This study was expected to add to the missing literature on the dynamics that drove the judiciary in the resolution/disposal of cases in courts across the country. It was also expected that the Judicial Service Commission (JSC) would use information gathered in this study to develop policies that would support effective and efficient management of cases from registration to their conclusion in order to reduce delays in resolution of legal disputes. The research adopted dynamic synthesis methodology (DSM) which extensively combines both system dynamics and case study research. DSM was used in this research to collect qualitative data that could not be extracted from existing records. The sample size of 12 respondents was drawn from a total population of 15 members of staff performing the core functions of the judiciary in Kisumu High Court using Nasiurma’s model (2000). The sample size was 80% of the entire population of staff performing core functions of the judiciary in the criminal, special courts and civil registries of the high court. Neymann Allocation sampling techniques was appropriate for this research because it ensured that every single registry staff in the target population had a chance (within their strata) of being included in the various Focus Groups (FGs) that were formed. In this study data was collected using document analysis and Focused Group Discussions (FGD). An FGD is a group of individuals with common interest who interact to gain information on matters under discussion. FGD was used to gather historical data that is both qualitative and quantitative from staff working in the three registries. Document analysis allowed researchers to critically examine relevant private or public recorded information to obtain un-obstructive information for the purpose of this study. Casual Loop Diagrams (CLD), Stock and Flow Diagrams (SFD), bar graphs and tables were used by the researchers in the presentation (graphical and visual) of data while data was analyzed using SPSS and thematic analysis. Thematic analysis was appropriate for this study because of the need to aggregate similar codes to form major concepts that helped in developing the model. Vensim and STELLA were used as model building tools in this study. Findings in this study show that the causes of delay in dispute resolution are case backlogs (pendency), time per disposal, frequent adjournments, human capacities, adversarial judicial system, corruption, the rate at which cases are disposed and the rate of registration of new cases. The study recommends improvement of SD model that was developed to consider the influence of adversarial system on the delays in legal dispute resolution with simulation runs tied to different conditions (type of case). The study also recommends increase of human capacities, use of ICTs, and development and implementation of court rules and procedures in order to reduce delays in disposal of legal disputes
Epidemiological Transition in Physical Activity and Sedentary Time in Children
No full textTo determine if children’s moderate to vigorous physical activity (MVPA) and sedentary time varied across levels
of household income in countries at different levels of Human Development Index (HDI), consistent with the theory of
epidemiological transition. Methods: Data from 6548 children (55% girls) aged 9–11 years from 12 countries at different HDI
levels are used in this analysis to assess MVPA and sedentary time (measured using ActiGraph accelerometers) across levels of
household income. Least-square means are estimated separately for boys and girls at the estimated 10th, 50th, and 90th
percentiles of HDI for the sample. Results: For boys, time in MVPA is negatively associated with income at the 10th and 50th
percentiles of HDI (both P < .002). For girls, time in MVPA is negatively associated with income at the 10th and 50th percentiles
of HDI (all P < .01) and positively related with income at the 90th percentile (P = .04). Sedentary time is positively associated
with income at the 10th percentile of HDI for boys (P = .03), but not for girls. Conclusions: Results support the possibility of an
epidemiological transition in physical activity, with lower levels of MVPA observed at opposite levels of income depending on
the HDI percentile. This phenomenon was not observed for sedentary tim
Effect Of Forensic Accounting Services On Fraud Mitigation In Firms Listed At The Nairobi Securities Exchange, Kenya
No full textDue to the alarming increase in corporate fraud around the world, forensic accounting has in the recent past become an important area of discussion among academics and stakeholders of different organizations. Corporate fraud is reported as being the problematic issues for business organizations and as a result, several instances of collapse of big companies have been witnessed globally in the recent past. This is attributed to inadequacy of the statutory audit in detection of fraud. This study sought to establish the effects of forensic accounting services on fraud mitigation in firms listed at the Nairobi Securities Exchange. The target population comprised of all firms listed at the NSE that have evidently used forensic accounting services. The study employed a non-probability sampling (purposive sampling) technique to choose the sample frame. Primary data was collected from purposively selected staff working with the aforesaid firms. The collected data was analyzed using both descriptive and inferential statistics with the aid of Statistical Package for Social Sciences (SPSS) version 25 and Statistics and data (STATA) version 13 analytical tools. Diagnostic tests were carried out for multicollinearity and heteroscedasticity. The results of the analyses were presented in tabular form and were accompanied by pertinent interpretations and discussions. The study revealed that, there existed significant correlations between litigation support services, forensic data analysis and fraud awareness with fraud mitigation. The study recommends that listed firms should ensure that they have accountants with forensic accounting skills and analytical capacity in order to control and mitigate fraudulent activities
Effect Of Internal Control System On Credit Risk Management In Commercial Banks In Kenya
No full textThe purpose of the study is to investigate the effect of internal control system on credit risk management among commercial banks in Kenya. The study sought to determine the effect of the control environment on credit risk management in commercial banks in Kenya; investigate the effect of risk assessment on credit risk management in commercial banks in Kenya; examine the effect of information and communication on credit risk management in commercial banks in Kenya; and determine the effect of the control activities on credit risk management in commercial banks in Kenya. Descriptive research design was used in investigating the research questions. The study used census, in which every unit in the population participated in the study; meaning 43 respondents from the 43 banks were selected for the study. Questionnaires were used to collect primary data in this study. Questionnaires were pilot tested and subjected to validity and reliability testing. Standardized questionnaires were self-administered to respondents at their places of work. All the data collected were entered into an Excel sheet, organized and cleaned for any inconsistencies. The Excel data sheet was uploaded in Statistical Packages in Social Sciences software (SPSS 23) for descriptive (percentages, means, standard deviations) and inferential analysis (correlation analysis, regression analysis). The regression findings showed that the control environment and credit risk management in commercial banks in Kenya. There was a negative relationship between risk assessment and credit risk management, implying that the risk assessment framework was inadequate in achieving the desired performance objectives in credit risk management. Information and communication had a positive influence on credit risk management, but the relationship was not statistically significant. Finally, there was a positive and significant effect of control activities on credit risk management. The study recommends that commercial banks should routinely carry out evaluations and continually strengthen independent oversight, build a robust risk assessment model, regularly review anti-fraud policies, and update the enterprise security framework