ABSTRACT Turnover Tax (TOT) was introduced in Kenya in the 2006 Finance Act, and rolled out in January 2007. TOT was designed as a presumptive tax or estimate charge computed at 3% of the sales turnover of businesses making Kshs. 5 million or less. This step was designed as a revenue measure to broaden the tax base by bringing the largely untapped informal sector into the tax base. More than 10 years on the tax gap from the informal sector indicates the collections at a meagre 0.15% of the t...
ABSTRACT Water is key for human survival as well as the economic and social development of all nations. It is, however, a scarce resource making effective water governance crucial in its efficient use and distribution among the various competing needs. Water governance is dependent on a framework of policies, legislation and institutions. Over the years, Kenya has enacted a number of water legislation that have led to the creation of multiple water institutions. However, challenges have stil...
ABSTRACT Kenya has had shortage of healthcare workers since independence, but this picture is worse in the hardship areas as majority of these workers tend to concentrate in urban areas. The Constitution of Kenya 2010 devolved management of health workers to the 47 counties. The aim of this study was to find out the effect of devolution on number of healthcare workers in a typical hardship area, with major focus on doctors, nurses, clinical officers and specialists in Wajir County. The speci...
ABSTRACT Internal control is a fundamental component of good corporate governance. It ensures efficiency, effectiveness, reliability and compliance matters are adhered to. The problem stated in this study is that with increased financial scandals in some quoted organizations, financial performance is declining and hence it is worth investigating the role of staff perception on the relationship between internal controls and firm performance plays. The target population of the study was financ...
ABSTRACT Electricity remains a key economic driver in promoting economic activities such as manufacturing and trade. The Kenyan government in late 2008 introduced KETRACO, as a company with the sole mandate of planning, designing, building, operating and maintaining the national electricity transmission grid in the country. Since its inception, when compared to the planned 16,000km grid expansion, only 1,800km has been achieved by the Kenya Electricity Transmission Company Ltd (KETRACO). It ...
ABSTRACT Community participation has potential advantages to communities ranging from; empowerment, capacity building, project effectiveness and efficiency, cost sharing and ownership. In Kenya, however, citizen participation is low, involving sharing opinions during public forums rather than participating in decision making as envisioned in the Constitution of Kenya. The objective of this study was to determine the factors influencing the level of public participation in Kenya Urban Roads A...
ABSTRACT The containerized shipping industry, the backbone of the global economy, is classified as a service sector as its demand is derived from trade. Global financial trends have rendered cost minimization efforts, and global alliances ineffective in ensuring sustainability of profits for container carriers. The ability of container carriers to determine customers’ needs and deliver quality services that exceed their expectations is key to a sustainable competitive advantage and profita...
ABSTRACT The purpose of the study was to examine factors influencing safety within the bodaboda transport sector. The study was restricted to Lang’ata Sub-County as the area typically has a wealth of bodaboda operators. The objectives of the study were to examine to what extent flexibility and accessibility, affordability, employment opportunities and informality influenced safety within the bodaboda transport sector. Data was collected using questionnaires and analysed using descriptive s...
ABSTRACT The main purpose of the study was to establish the factors influencing the reporting patient safety incidents at Gertrude's Children hospital. The study employed a descriptive mixed method with both quantitative and qualitative study design. Fifty two nurses from the inpatient units participated in this study. A standard checklist extracted from Q-pulse, a structured questionnaire and in depth interviews guides were used for data collection. Statistical package of social science...
ABSTRACT Classical economic theory has for quite some time now assumed that the customer is a very logical thinker who makes purchasing decisions while being influenced by rationality. This is to mean that core product perspective, are seen to be the main tenets that inform consumer decision making bearing in mind the fact that tangible product qualities influence the purchasing decisions of a consumer. Use of data and analytics helps the organizations understand the customers more for examp...
ABSTRACT The attainment of universal health coverage is a top global priority as advanced by WHO and member countries, including Kenya. Social health insurance schemes, like the Health Insurance Subsidy for the Poor serve as one of the means to achieve the UHC challenges of access to care, equity and affordability of services. The purpose of this study was to assess effectiveness of such SHI programmes in improving satisfaction, access and utilization of healthcare among the beneficiaries in...
ABSTRACT According to the World Health Organization, approximately 15% of the global population have some form of disability and are more likely to be unemployed compared to the general population. In Kenya, there is limited data on the number of persons with disabilities (PWDs) and like most developing countries PWDs experience low levels of employment and are more likely to be discriminated against getting paid employment. It is evident that Employers’ policies and practices play a criti...
ABSTRACT Given that private institutions issue 91% of pharmaceutical products in the country, they play a critical role in ensuring that HIV self-testing kits are distributed to the populace. To achieve this, pharmacies need to be advised to implement data-driven marketing initiatives. Establishing the impact of each of the 4Ps (product, price, place, and promotion) of the marketing mix would allow creation of a more effective marketing approach; such an approach would benefit multiple stake...
ABSTRACT The movement from traditional branch banking to mobile banking has caused banks to come up with strategies to attract more customers and retain existing ones. The desire to reduce both operational, administrative cost and competition has driven banks to adopt mobile banking. Technological advancements in the area of telecommunications and information technology have continued to revolutionize the banking industry. The Kenyan banking sector has witnessed many changes since the beginn...
ABSTRACT This study aimed to advance insight on remission in schizophrenia in the workplace by examining absenteeism and presenteeism of employees. It measured the absenteeism and presenteeism of employees in businesses in Nairobi with remission in schizophrenia attending Mathari National Teaching & Referral Hospital follow up clinics with the aim of recommending a strong talent management strategy. The study adapted a quantitative method of research. All the questionnaires were filled. The ...