bluuebunny/crossref_metadata_2025 huggingface dataset:
Principal Purpose Test (PPT) As An Instrument To Detect Tax Treaty Abuse
Authors: Saputra Akbar , Fathoni Muchamad Irham
Published: July 2023

Using descriptive qualitative method, this paper collects various references and literary sources regarding tax treaty abuse and policy recommendations that can be implemented to prevent tax treaty abuse, one of which is using Principal Purpose Test (PPT). Besides, this paper also explains Indonesia’s current tax regulations regarding PPT, as well as learns how other country like Australia could implement PPT into its own domestic tax regulations. From our discussion, it can be concluded that Organization for Economic Co-operation and Development (OECD) has recommended a series of policies to prevent tax treaty abuse, i.e. Multilateral Instrument in the form of General Anti-Abuse Rule (GAAR), which include PPT and other optional policies combined like Limitation on Benefit. Through Director General of Taxes Regulation Number PER-25/PJ/2018, Indonesia has actually started to implement PPT into domestic tax regulations, even though it is not as strict and complex as those of Australia, through its tax authority, Australia Tax Office (ATO). ATO, using PSLA 2019/D2, has also implemented step-by-step procedures to handle cases indicated to be related with tax treaty abuse
Law Enforcement by Kualanamu Customs and Excise For The Crime of Smuggling Lobster Seeds (Study Of Decision Number 1758/PID.B/2020/PN. LBP)
Authors: Hartanto Sinaga Bobby , Zulyadi Rizkan , Haykal Ridha
Published: July 2023

The formulation of the problem is (1) What is the legal regulation regarding customs for baby lobster smuggling according to provisions of regulations – invitations in Indonesia? (2) How is law enforcement carried out by Kualanamu Customs and Excise regarding the crime of smuggling lobster seeds? (3) What are the obstacles Kualanamu Customs and Excise officers face in carrying out law enforcement for the crime of baby lobster smuggling? The research method used is normative juridical. The results of the study show that customs law arrangements for baby lobster smuggling are regulated in Law no. 17 of 2006 concerning customs. Law enforcement is carried out by Customs and Excise officers, namely arresting the perpetrators and transferring them to the Attorney General's Office for further legal proceedings. The obstacle faced by Customs and Excise officials is that very often unscrupulous law enforcement officials and unscrupulous airline officers who work at airports are involved in criminal cases of smuggling and assist perpetrators who will try to bring prohibited items to pass from the customs area. This has further reduced public trust in law enforcers and this is an obstacle for law enforcers in general. The conclusion of this study is that Kualanamu Customs and Excise officers as customs law enforcers work together with other law enforcement officers in accordance with statutory regulations. The suggestion from this thesis is for Kualanamu Customs and Excise officers to become officers who really carry out law enforcement in the field of customs, so that in the future there will be no more smuggling cases that occur within the scope of Kualanamu airport carried out by the public or unscrupulous officers working at Kualanamu Airport
Analysis of the Influence of the MK Consultant's Role on the Performance of Telecommunication Tower Project Implementation
Authors: Dodi Hartono Duden
Published: July 2023

Construction Management is an alternative management technique pattern/system in the construction industry development process that combines the stages of the development process into one unit/integration. the effect of implementing a construction management system in the process tower construction Telecommunications can optimize management and control both in terms of cost, time and quality in achieving the goals/targets that have been determined. This writing analyze how far the role, influence of the implementation of the construction management system in the Telecommunication Tower construction process and provide descriptions of the benefits and optimization obtained in its application in terms of cost, quality and time aspects. Project management (planning, organizing, staffing, directing and controlling) has a very large effect on the success of cost performance, quality performance and time performance on the implementation of telecommunications projects with a determination value of 80.3% cost performance affects staffing, directing and planning. Based on the quantitative analysis, the variables that have a major influence on the quality performance used are staffing, directing; and) controlling.
Organization culture and talent management in state corporations in Kenya: A case of Kenya broadcasting corporation
Authors: Bula Hannah Orwa , Kireru Jane Njeri
Published: July 2023

In today‘s dynamic, more uncertain and highly competitive global markets, firms are faced with major decisions and challenges in the talent management area. This study is designed to explore core factors affecting implementation of talent management in the public sector with specific reference to Kenya broadcasting corporation. The study is specifically aimed at investigating how organization culture affects talent management implementation. In terms of methodology, descriptive survey research design was adopted.Stratified random sampling technique was used to select a sample of 61 respondents from a population of 159 management employees working at Kenya broadcasting corporation. Semi-structured questionnaire was used to collect data on the key organizational culture and talent management constructs. The completed questionnaires were reviewed for completeness and validity. Apart from career management issues, the main finding from this study was that organizational culture is one of the factors affecting talent management in Kenya broadcasting corporation.
Corporate entrepreneurship antecedents and organization performance in Kenya: An empirical study
Authors: Kamau Joseph Ngugi
Published: July 2023

As research on internal environment for corporate entrepreneurship evolves, numerousresearchers have acknowledged it as an important strategy in promoting and fostering anenvironment for innovation. The aim of this study was to adopt an entrepreneurship model(Corporate Entrepreneurship Antecedents) predominantly developed and mostly applied indeveloped economies. The model was then to be tested for its adaptability in an emergingeconomy, in this case Kenya and establish its influence on organization performance. This hasremained largely untested. A quantitative study approach was carried out, using a questionnairesurvey to obtain responses from 43 established Kenyan banks. The findings indicated thatentrepreneurship models are contingent on the economic and environmental context.Confirmatory factor analysis identified three specific dimensions that emerged from the originalfive dimensions instrument adopted which are crucial for an environment conducive toentrepreneurial behavior in Kenya. They include top management support, workdiscretion/autonomy and rewards/reinforcement. These antecedents also strongly influenced theorganization performance and therefore offer timely contribution towards advanced research incorporate entrepreneurship in emerging economies. This paper enriches understanding of thecontingent nature of entrepreneurship models, suggesting that emerging country context mattersin terms of organization internal environment for corporate entrepreneurship and its effect onperformance.
Theories in finance discipline: A critique of literature review
Authors: Warue Beatrice N
Published: July 2023

The purpose of this paper is to create awareness of a number of existing theories in Finance area of specialization. The compilation and analyses on the theories will help scholars quickly identify theories existing in finance and application of the theories in a scholarly manner. However the theories analyzed are not exhaustive. Scholars are allowed to add to the list of analyses.
Enterprise resource planning systems and implementation experiences for selected public Universities in Kenya
Authors: Orwa Bula Hannah , Ndung’u Wang’ombe
Published: July 2023

Implementation of enterprise systems has found widespread usage in large and mid-sized institutionsworldwide. As espoused by many scholars, there has been a rapid increase in implementation of thesesystems in management and administration of institutions of higher learning. In view of this, universitieshave taken up deployment of enterprise systems to replace existing management and administrationusing computer systems, but there is low uptake on the implementation of enterprise resource planningsystems. To realize this end, a study was carried out on evaluation of implemented integrated enterpriseresource planning systems in selected public universities in Kenya. The study sought to investigateimplementation of enterprise resource planning systems in public university, analysis of existingopportunities through use of these integrated information technology systems in management andchallenges to ease of use of these systems in administration and management of public universities havebeen reviewed and recommendations drawn on probable ways of utilizing the enterprise systems. Thestudy adopted the Diffusion of Innovations Theory and the Information Systems Success Model. Thefindings of the study showed that most of the implementation projects had been abandoned or stalledaltogether. Challenges associated with institutional connectivity and limited skilled expertise to drivethe implementation processes were highlighted as leading influencers of implementation processes inrespective public universities. The study recommends increased investments towards improvement ininstitutional connectivity, blending of internal and external skilled expertise to drive implementationinitiatives and regular contribution of implementation experiences in internal and external seminarsfor future studies and contribution to the body of knowledge.
Financial inclusion using traditional banking channels and its effect on financial performance of commercial banks in Kenya
Authors: Kalunda Elizabeth , Ogada Agnes
Published: July 2023

Commercial banks play a vital role in resource allocation and as such financial inclusion is significantto banks existence and subsequently to their financial performance. This study sought to establish thedegree of financial inclusion using traditional banking channels, determine financial performance ofcommercial banks and find out the effect on financial Inclusion on financial performance of commercialbanks in Kenya. This study focused on the supply side whereas most of the studies are on the demandside thus extends the frontiers of knowledge on effects of financial inclusion on the commercial banksfrom a developing country context and has implications for theory, policy and practice. The theoriesthat underpinned this study were the financial intermediation theory and asymmetric informationtheory. A sample of 30 commercial banks for a 9-year period from 2005-2013 were analysed. Afinancial inclusion index was computed and three financial performance measures Return on Assets(ROA), Return on Equity (ROE) and (Net Interest Margin (NIM) were computed and separatelyregressed with the Index of Financial Inclusion to test the effect. The study revealed that the level offinancial inclusion in Kenya as depicted by the index of financial inclusion was low during the studyperiod with a progressive marginal increase. Results on performance of commercial banks in Kenyafrom 2005-2013 was average and consistent throughout the study period. The study also indicated thatfinancial inclusion had a statistically significant positive effect on all the three measures of bankperformance. The study recommends that commercial banks should take an active role in increasingfinancial inclusion as it is consistent with banks’ profit motive. The use of an index of financial inclusionby banks that incorporates the new delivery channels is also recommended
Factors affecting small business growth at Dagoretti market in Kiambu County
Authors: Cyprien Bukuru , Warue Beatrice
Published: July 2023

It has been observed that small businesses play an important role to both citizens and government ofKenya. The purpose of this study was to identify factors affecting small businesses growth at DagorettiMarket in Kiambu County. The specific objectives of the study were to find out whether population,competition, managerial skills and income level affect small business growth at Dagoretti Market inKiambu County. The target population for this study was 174 small businesses registered at Kikuyu,Sub-county of Kiambu County. Stratified sampling technique was employed in the selection of therespondents for this study and a total of 120 participants were identified. This study adopted adescriptive research design. Primary data was collected from the study respondents usingquestionnaires which were self-administered. Statistical analysis including correlation, ANOVA, andmultivariate regression analysis were run. The study provided evidence that managerial skills(p=0.000), (p=0.000), income level (p=0.000), and population size (p=0.000), affect small businessesgrowth at Dagoretti Market. The study recommends the owners/managers of small businesses atDagoretti Market to equip themselves with enough knowledge by participating in seminars, training orworkshops relating to business operation which may be organized by government or other privateinstitutions
Horticultural financing lending policies on performance of financing institutions in Kenya
Authors: Nyachae Samuel Moragia , Warue Beatrice
Published: July 2023

Horticultural financing has a large effect on performance of financial institutions in Kenya. The lending policies adopted by a financial institution affect the volume of loan applications that a lending institution attracts. Financial institutions’ horticultural financing lending policies hamper access to horticulture products loans that increase output by improving farming practices. This research was therefore designed to investigate the horticultural lending policies and performance of financial institutions in Kenya. It is on this premise that the researcher sought to establish whether horticultural lending policies affect financial institutions performance in Kenya. The target population of this study was 54 financial institutions comprising 41 commercial banks and 13 registered Microfinance Institutions in Kenya. The study adopted a descriptive cross-sectional survey was adopted. Data was collected through a survey using self-administered questionnaires administered to the heads of credit and credit line managers of the various financial institutions. The data was analyzed using descriptive and inferential statistics. The findings revealed that horticultural financing lending policies positively and significantly (P-Value, 0.00) affect the performance of financial institutions in Kenya. From the findings, lending policies was positively related to the performance of financial institutions in Kenya.
Representation of disability in media: A study of abled differently program
Authors: Lidubwi Jackline U , Gathigi George
Published: July 2023

This study sought to examine the representations of disability in the media focussing on the Kenyanational broadcaster, the Kenya Broadcasting Corporation Television (KBC TV). Specifically, thestudy investigates how KBC TV’s premier program ‘Abled Differently’ is representing People withDisabilities (PWD). The study utilized mixed methods research design with the study population being‘Abled Differently’ program, as well as stakeholders in the disability movement. Non-probabilitypurposive sampling was used to select 26 episodes of ‘Abled Differently’, and a purposive sample of 10key informants drawn from the production team of the program and stakeholders in the disabilitymovement in Kenya. Quantitative data was collected using a content analysis tool and analysed usingdescriptive statistics. Qualitative data was obtained using interview guides and analysed thematically.Findings indicate that ‘Abled Differently’ program utilizes code-switching, sign language and subtitleswhich enables comprehension of program content, as well as guaranteeing a wider reach of theprogram. However, there is need for an increased critical angle towards framing stories on PWDs,with a potential of challenging myths about PWDs. The study concludes that the ‘Abled Differently’program was KBC-TV’s own production, following an original concept, which affords it flexibility indetermining the content to feature regarding PWDs. The program provides a big shift from thestereotypical portrayal of PWDs in the media and this can potentially promote more inclusive andtolerant societies. The study recommends that more stakeholders in the production of the program beengaged to give the program a diverse outlook on PWDs issues as well as more varied and criticalcontent.
Innovation strategies’ influence on competitive advantage in telecommunication companies in Kenya
Authors: Mugo Peter , Macharia Jimmy
Published: July 2023

Intense competition in the global telecommunications field has resulted in heavy investments ininnovative approaches to remain competitive. Kenya has followed this global trend following theliberalization of market operations. This article highlights how innovation strategies influence thecompetitive advantage of telecommunication companies in Kenya. Specifically, the study’s objectiveswere based on how product innovation, process innovation, technological innovation, and marketinnovation influence the competitive advantage of telecommunication companies in Kenya. The studyused a descriptive design to sample 26 licensed telecommunications targeting 311 management staff.The proportionate sampling yielded 247 responses. Using linear regression analysis run through theSPSS computer program, the results show that innovation strategies statistically influence thecompetitive advantage of telecommunication companies in Kenya with a beta of .376 (β = .376t = 6.613,p<.05). The study concludes that innovation strategies, if well harnessed, provide a platform forachieving competitive advantage over the long term. Innovation theories are truly supportive of thedynamic application of innovation strategies within telecommunication companies actively seizing anysuch opportunities in the short term. Undeniably, translation into competitive advantage will dependon the aggressiveness of each individual company. The study recommends that firms should create andmaintain special teams to lead implementation of innovative strategies in order to attain competitiveadvantage in the telecommunications sector.
Human capital business development services and sustainable competitive advantage among agribusiness SMEs in Kenya
Authors: Njoroge Mary , Muchara Maina , Kaluyu Veronicah
Published: July 2023

This paper seeks to examine the influence of human capital business development services (HCBDS)on the attainment of sustainable competitive advantage (SCA) among agribusiness small and mediumenterprises (SMEs) in selected regions in Kenya. The study applied a descriptive correlation researchdesign and positivism philosophy. Inferential statistics were used for data analysis which was thenconfirmed by structural equation modeling (SEM). A census survey was used to select 117 agribusinessSMEs from the database of Africa Agribusiness Academy (AAA), of which 84 (72%) SMEs responded.The AAA database hosts agribusiness SMEs from five business regions, namely Great Rift, Nairobi,Lower Eastern, Upper Eastern and Western regions. The research is useful to the Business developmentservices (BDS) providers and SMEs’ policy makers and offers new knowledge to researchers on SCAamong agribusiness SMEs. The study adopted a margin error of 5%. The results reveal that HCBDShad a significant and positive influence on SCA among agribusiness SMEs. Agribusiness SMEs shouldthus endeavor to access HCBDS continually to build the competencies of their employees to enhanceorganizational capabilities and competitive advantage (CA). Further, BDS providers and policy makersshould adopt strategies and policies for enhancing the human resource capacities of agribusinessSMEs.
Effects of leadership styles on resource mobilization: A case of NGOs in the Hohoe municipality of Volta region, Ghana
Authors: Michael Serchie , Kinyua Lucy , Mwamba Godfrey
Published: July 2023

Resource mobilization is a viable component for strengthening and sustaining the vision and missionof NGO. Local NGOs in Ghana and other developing countries require dynamic personalities,leadership qualities and management aptitude and skills to effectively mobilize resource for theirorganizations. The study examined three leadership styles: transformational, transactional and laissezfaire, of NGO staff working in the Volta region of Ghana that belonged to a network of NGOs in theregion with a staff strength of more than ten and have been operating over the past five years. Thetarget population was 490 staff of NGOs in six categories: agriculture/food security, microfinance,education, health, religion, water and sanitation. Stratified and random sampling techniques were usedto get a sample size of 264 subjects. Data was collected using structured questionnaire with Likert scalemeasurement. Primary data was collected using self-administered questionnaires, emails, whatsAppand Google questionnaires. SPSS version 25 was utilized to process the data. Data was analyzed usingdescriptive statistics, Pearson’s correlation, regression analysis and analysis of variance. The resultsfrom the regression analysis showed that transformational leadership, transactional leadership andlaissez faire leadership had a significant association with resource mobilization (R=0.785) with anadjusted R square at 0.610. The study recommended that there should be effective use of more oftransformational and transactional leadership styles in order to improve resource mobilization amongNGOs. The study recommended further investigation into the other factors that might also contributeto effective resource mobilization
A critique on christian missionaries in Africa and their role in the education of the African elite
Authors: Wambugu Steven N
Published: July 2023

Almost all of Africa was at one time under the subjugation of colonial masters from different Europeannations who claimed them as extensions of their global kingdoms. The colonialists arrived withintentions to exploit the natural resources of the virgin continent and were accompanied by Christianmissionaries whose intention was to propagate the Gospel of Jesus Christ to the peoples of the “darkcontinent”. The missionaries pioneered educational institutions that served as perfect vehicles not onlyto proclaim the Word of God but also in educating the indigenous Africans in European ways andculture. The missionaries built hospitals, schools, and technical training centres which contributed tothe advancement of the nations both intellectually and spiritually. The end result was a unique Africanexpression of the church-sponsored educational institution involved in the training of their faithful whowould impact the societies they were founded in. The focus of this paper will be a critique in the missionary expansion in Africa during the modern era from the 1800s moving forward. It is impossibleto summarise in a short paper a proper perspective of just how the missionaries transformed Africaneducation, but it is important to appreciate the good rather than the harm that came from the education that they provided as a new generation of scholars emerged in Africa.
A brief survey of the African American autobiography; tradition, development, and images of Africa
Authors: Mbui Joram Kamau
Published: July 2023

The African American autobiography holds a position of priority amongst the different forms of AfricanAmerican literature. The reason for this assertion is that not only was it one of the earliest forms ofwritten expression by African Americans, but it has over the years remained a genre that powerfullyspeaks of the common experiences, as well as the expression of identity among the African Americancommunity. This article begins by discussing the African American autobiographical tradition. It thentraces the growth and development of the genre since the days of slavery, to the Reconstruction, thenthe Civil Rights Era, and finally to the present-day, offering a classification of the genre that is rarelyused by literary critics. The article concludes with a review of the importance placed on Africa byAfrican American autobiographers over the years. This is an area that has received little attention byliterary critics
Team goal-setting and collaborative value within Ashoka fellows' organizations in Africa: The mediating role of intra-organizational social capita
Authors: Mahinda Wamuyu Wachira , Ouma Caren , Kamau Joseph Ngugi
Published: July 2023

Since the Ashoka mission is Everyone a Changemaker, the assumption is that Ashoka Fellows’organizations in Africa are setting goals that contribute to transformative solutions for Africa.Therefore, a study of 154 Ashoka Fellows organizations working in 19 countries in Africa was carriedout to investigate the effect of team goal-setting on collaborative value. Data was collected using astructured questionnaire and in-depth interviews and analysed through a combined descriptive andinferential statistics. The study's specific elements addressed on team goal setting were clarity,commitment, and capacity of team members. The path analysis confirmed a positive relationship witha P-value of 8.6% between Team Goal Setting and Collaborative Value. Further, intra-organizationalsocial capital significantly mediates the relationship between team goal-setting and collaborative valuewith a P-value of 24.5%. Teams need to adapt social capital to support the team members in their abilityto interact, experiment, and achieve common goals, strengthening the team members’ shared sense ofpurpose and understanding of who they are as a collective.
Factors influencing sustainability of development projects: A case of Mercy Ministry International Rwanda in the Rubavu community
Authors: Nyamutera Joseph , Warue Beatrice
Published: July 2023

This paper examined the factors influencing development projects sustainability in Mercy MinistryInternational projects. The specific objectives were to establish whether organizational leadership,Monitoring and evaluation, community participation and government policies influence developmentprojects sustainability of Mercy Ministry International projects. The study was guided by leadershipcontingency model theory and stakeholder theory. A descriptive research design was adopted in thestudy. Mercy Ministry International Rwanda in the Rubavu community was the unit of analysis and theunit of observation was project managers and project team members of the organization. A census of95 respondents was carried out. Primary data was collected using questionnaires. The researcherused inferential statistics to establish the extent to which variables studied related to each other. Thestudy established that organizational leadership (β=4.207, P<0.05) monitoring and evaluationβ=1.170, P<0.05), community participation (β=2.827, P<0.05), and government policies (β=1.342,P<0.05), had a positive and significant influence on development projects sustainability. Theresearcher concluded that organizational leadership plays a critical role in fostering decisiondevelopment, developing policies and disseminating project management best practices throughout theorganization. Monitoring and evaluation helps those participating with some form of project todetermine if change is needed. Government policies assist in mitigating legal risk and encourage thecompany to explain the advantages and incentives that the organization provides its employees in termsof project sustainability. The study recommended that the organization’s management should focus onthe common project goals and encourage their employees to work towards the shared goal even duringconflicts. The organization should conduct a readiness assessment to determine the capacity andwillingness of the organization and its development partners to construct a results-based M&E system.The organization should encourage active and representative engagement in order to allow allmembers of the community to have a substantive effect on the decisions that concern sustainability ofthe project. The organization management should develop a series of high-level policy statements thatprovide guidance to employees at all levels towards effective project sustainability.
Effect of team coaching on collaborative value within ashoka fellows' organizations in Africa
Authors: Mahinda Wamuyu , Ouma Caren , Kamau Joseph Ngugi
Published: July 2023

The striking of the Covid-19 pandemic, defined by an economic slump, has created an emergency asthe capacity of government and nonprofit services to support communities have been stretched close tobreaking point. Team coaching enables teams to collaboratively co-create structures and processesthat support the needs of organizations. Team coaching has accentuated team productivity, improvedengagement levels, and helped reach commonly accepted team goals as a collective strategic practice.Explanatory sequential mixed-method research design consisting of two distinct phases, namelyquantitative and qualitative approaches, was adopted. The target population constituted 154 AshokaFellows organizations working in 19 countries in Africa. Quantitative data was collected usingstructured questionnaires via an online survey, while qualitative data was collected using interviewguides via Zoom. The collected data were analyzed using SmartPLS software for Structural EquationModeling (SEM) as well as Statistical Package for the Social Sciences (SPSS). The study findingsindicated a significant P-value of 0.012. It was further observed that team coaching accounted for29.2% of the variation in collaborative value. Coaching teams should be encouraged to unleash teams'potential to solve problems and form alignment between how they work, deliver, and their continueddevelopment over time as it creates new insights and awareness and translates the latest insights intomeaningful actions.
Social capital and health micro-insurance uptake by the informal sector workers in Kenya
Authors: Magambo John , Warue Beatrice , Mbugua Levi , Mwenja Dominic
Published: July 2023

This paper focuses on social capital as a determinant of health micro insurance uptake by informalsector workers in eight regions (Lake, North Rift, Central, Pwani, South Eastern, Frontier counties,Narok-Kajiado and Nairobi) in Kenya. Further moderating effects of mobile telephone technology wasexplored to find out its influence on the health micro insurance uptake. The study target populationcomprised 7,399,347 micro and small enterprises while sample size of 1,387 was selected out of thepopulation using stratified sampling technique. Social capital was found positive and significant (pvalue<0.05)  in relation to health micro insurance uptake. The mobile telephone technology was found positiveand significant (p-value< 0.05) in seven regions while Nairobi region, it was found to benegative and insignificant (p- value=0.123). The study found that social capital is an important factorto consider when selling micro insurance products.
Impact of technology innovation strategy on the completion of strategic projects in the electric power subsector in Kenya
Authors: Oginda Florence , Itunga Julius , Mwenja Dominic , Mbugua Levi
Published: July 2023

This paper examined the impact of technology innovation strategy on the completion of strategic projects in the electric power subsector in Kenya. Motivated by high cost of large projects planned and implemented but got abandoned or delayed, the study sought to model the relationship between technology innovation strategy and the completion of projects. Employing a mixed method approach, this study collected quantitative data, using structured questionnaire, from targeted managers of corporations in the subsector; and used an interview schedule to collect qualitative data from key informants-representatives of the Ministry of Energy, donors and project contractors. A total of 166 respondents out of the targeted 223 filled the questionnaire. Key informants were interviewed until saturation was reached. Factor analysis was used to test reliability and validity of the variable constructs and to confirm that they were suitable for use to generate useful statistics to inform the study. Utilizing SPSS application, a regression model was used to analyze quantitative data. Qualitative data was analyzed thematically. To test the null hypothesis that technology innovation strategy had no influence on the completion of projects, regression analysis turned out a p-value of –which was less than 0.05 and therefore significant. This meant that the null hypothesis was rejected and the alternative hypothesis that technology innovation strategy influenced project completion was not rejected. Culture was found not to moderate the relationship between technology innovation strategy and project completion. Consequently, the study recommended that project implementation agencies increase investments in and prioritize the implementation of technology innovation strategy.
Audit and risk control among devolved units in Kenya
Authors: Lio San , Odoyo Selefano
Published: July 2023

The purpose of this paper was to evaluate audit function in relation to risk control among Kenyan devolved units. The county audit reports can provide a good source of knowledge on whether the devolved units have met the objectives for which resources were allocated. Using mixed-method survey, the study was conducted among Kenyan county government’s auditors. The target population comprised 94 auditors from whom primary data was gathered by the use of questionnaire with both closed-ended and open-ended questions. The study variables were measured using both the ordinal scale and Likert-type of scale. The Partial correlation analysis, multiple linear regression analysis, andstatistical tests such as the F-test and ANOVA were used. Multiple regression analysis was used to determine the relationship between the audit function and risk control. The study findings showed that, having easy access to all required audit information (M=3.49, SD=1.332) had an averagely high influence on risk control while having separate departments for accounting and audit staff (M=4.47,SD=0.959) had the greatest influence on risk control. On the other hand, establishing a corporate governance structure to safeguard the Kenyan County Governments’ assets from loss due to theft and other fraudulent activities (M=3.59, SD=1.055) measured above average on its influence on risk control. The top risks faced by devolved units in Kenya according to the findings of this study included financial risk (22.7%), internal control risk (12.0%), and fraudulent risk (9.3%). In conclusion, internal controls, human capital adequacy, audit information, timely implementation of audit findings had a substantially positive impact on risk control. This study recommends that Kenyan Counties should focus more on adequacy of audit information and human capital. Multi-unit approach to Kenyan Counties’ audit is also recommended owing to its effectiveness in financial risk control for enriched livelihoods of the Kenyan people.
Risk and financial performance of investment banks in Kenya
Authors: Onyango Peter Odera , Kalunda Elizabeth Nthambi , Gatumo Francis Mambo
Published: July 2023

This paper addresses the ascendancy of operational risk on performance of investment banks in Kenya.The study adopts a mixed methods research design. The population of the study was drawn from 16investment banks operating in Kenya. Secondary data for the study was collected from the annualfinancial statements of the investment banks for the years 2011 to 2019. Primary data was utilized from27 interviewees composed of managers of the investment banks. Both descriptive and inferentialanalysis methods were employed in the analysis. The regression results indicate that operational risksby investment banks in Kenya have a negative and significant effect on financial performance ofinvestment banks in Kenya. Being a less capital intensive entity, the investment banks in Kenya do nothave many operations to be managed. However, there are increases in fixed costs such as office space,employee benefits and legal fees. These costs cannot be managed without jeopardizing the businessoperations and causing more undesirable effects. As such, the only way to manage them is to offset theoperational cost by improving the business returns. However, the improvement of returns depends onother business factors. Therefore, the growth in operational costs coupled with decline in profitsexplains the negative and significant relationship between operational risk and financial performanceof investment banks in Kenya.
Influence of adaptive leadership’s behavior of self-leadership on organizational performance of insurance companies in Kenya
Authors: Wamburu Agnes , Nyambegera Stephen M , Kibet Eric
Published: July 2023

The specific objective of the study was to examine the extent to which adaptive leadership behavior of self-leadership influences organizational performance. The study was guided by the Adaptive Leadership theory. It adopted the positivism philosophy and the descriptive research design. The study population consisted of 311 senior and middle-level managers from 56 licensed insurance companies in Kenya. A Census survey was adopted for this study that used primary data which was collected using a structured questionnaire. Both descriptive and inferential statistics were used in data analysis. Descriptive statistics included the mean and standard deviation, while inferential statistics included the Chi-square test, Analysis of Variance (ANOVA) correlation analysis and multiple regression analysis with results presented in tables and figures. The study found a positive and significant correlation between self-leadership and organizational performance. The study found that self-leadership significantly predicted organizational performance, β = 0.657, t (239) = 9.322, p <.001 hence, the study rejected the null hypothesis. The study concluded that self-leadership has a significant influence on organizational performance. The study, therefore, recommends that leaders should demonstrate selfleadership in order to enhance organizational performance.
The impact of technology innovation strategy on the completion of strategic projects in the electric power subsector in Kenya
Authors: Oginda Florence
Published: July 2023

Abstract
This paper examined the impact of technology innovation strategy on the completion of strategic projects in the electric power subsector in Kenya. Motivated by high cost of  large projects planned and implemented but  got abandoned or delayed, the study sought to model the relationship between technology innovation strategy and the completion of projects. Employing a mixed method approach, this study collected quantitative data, using structured questionnaire, from targeted managers of corporations in the subsector; and used an interview schedule to collect qualitative data from key informants-representatives of the Ministry of Energy, donors and project contractors. A total of 166 respondents out of the targeted 223 filled the questionnaire. Key informants were interviewed until saturation was reached. Factor analysis was used to test reliability and validity of the variable constructs and to confirm that they were suitable for use to generate useful statistics to inform the study. Utilizing SPSS application, a regression model was used to analyze quantitative data. Qualitative data was analyzed thematically. To test the null hypothesis that technology innovation strategy had no influence on the completion of projects, regression analysis turned out a p-value of –which was less than 0.05 and therefore significant. This meant that the null hypothesis was rejected and the alternative hypothesis that technology innovation strategy influenced project completion was not rejected. Culture was found not to moderate the relationship between technology innovation strategy and project completion. Consequently the study recommended that project implementation agencies increase investments in and prioritize the implementation of technology innovation strategy.
Credit Risk Analysis and Microfinance Loan Quality in Rwanda: A Case Study of Cooperative COPEDU Ltd
Authors: Ndikubwimana Philippe , Abel Barakamfitiye , Mukamanzi Florence , Twesige Daniel , Byukusenge Laetitia
Published: July 2023

The key objective of Microfinance Institutions (MFIs), like any other business organization is to maximize profits. However, the increased rates of non-performing loans (NPLs) hinder microfinance institutions from achieving their main objective.  This study aimed to examine the effect of credit risk analysis on the quality loan portfolio of Microfinance Institutions in Rwanda. The credit risk analysis was measured using collection policy, loan policy and client credit appraisal. On the other hand, the loan quality portfolio was measured by Non-performing Assets (NPAs).  A descriptive research design was used to describe the relationship between the study variables. A total of 30 respondents consisting of managers and credit officers were purposively selected. Data was collected from primary and secondary sources using questionnaires and financial reports.  Data was analyzed by using both descriptive and inferential statistics. The results from the survey indicated that all aspects of credit risk management have got an effect on the quality loan portfolio, as evidenced by an R-square of 34.8% and a P-value of 0.01. Findings further revealed that poorly formulated Credit policy and lack of monitoring of loans through inadequate loan appraisal and loan collection procedures were identified as the main causes of Non-Performing Loans (NPLs), at 43.3%; 66.7%; 53.3%, respectively, further evidenced by the P-values of 0.01,0.012 and 0.000. The researchers further found that management decisions, conditions, and procedures have the greatest effect on non-performing loans at M=4.30; SD .887; and M=4.23; SD= .679, respectively. To address the danger of non-performing loans in the MFIs, the following measures were recommended to the management of COPEDU LTD. Effective monitoring of loans, credit training programs, tight security requirements and seeking the services of credit reference bureau and committed debt collectors.
Influence of Managing Firm’s Resource Portfolio on Organizational Performance of Pharmaceutical Companies in Kenya
Authors: Ngaruiya Evelyn , K’aol George , Njenga Kefah
Published: July 2023

Strategic Leadership bridges the gap between strategy and organizational performance; a critical role for the strategic leader is managing the firm’s resource portfolio. Consequently, this study sought to establish the influence of managing a firm’s portfolio on the organizational performance within pharmaceutical companies in Kenya, and the study was grounded on strategic leadership theory. The firm’s resource portfolio was operationalized through 3 resources: human capital, financial capital, and social capital, while organization performance was measured through profitability, customer perspective and learning & growth. The study was anchored on positivism philosophy with a descriptive design approach. A stratified simple sampling was used to target 390 senior managers within three strata, namely, local companies, generic companies, and research and development multinationals, proportionately to achieve a respondent rate of 82%. The results were analysed using descriptive and inferential models. Specifically, the hypothesis was tested through correlation, chi-square, one-way ANOVA, ordinal logistic regression, and parameter estimates. From the study findings, ordinal logistic regression results indicated that a 7.7% variation in organizational performance was explained by resource portfolio, Nagelkerke Pseudo R2 =.077. Ordinal regression parameter estimates showed that resource portfolio significantly predicted organizational performance, β = .304, p ≤ .05), thus rejecting the null hypothesis that managing the firm’s resource portfolio does not significantly influence organizational performance. The study concluded that managing the firm’s resource portfolio significantly influences the organizational performance of pharmaceutical companies in Kenya. This led to the recommendations that leaders of pharmaceutical firms should invest in human capital to acquire suitable skill sets and be deliberate in optimizing social capital to ensure high customer satisfaction. The study also recommends managing the financial resources to exploit competitive advantage as a measure of organizational performance in pharmaceutical companies.
Representation of the River as a Dragon Basuki to Keep the Balance of Water Cosmology in Painting Art Creation
Authors: Setem I Wayan
Published: July 2023

The phenomenon of shifts in Balinese knowledge and treatment of rivers in a Hindu perspective is a very important fact and urgent to be explored and revealed. On the basis of the thought of awareness of the reality conditions that occur in rivers in the industrial era, the creator has hopes, ideals, longings, and spiritual values which are ideals as cosmos humans, so a view is born which is the idea of creating a painting with the title Representation of the River as a Dragon Basuki for Maintaining the Cosmological Balance of Water in the Creation of Painting. It means that by representing the river with symbols that can be understood, the artwork created is a metaphorical language that is able to communicate with the audience and will build appreciation. In this case, it is the creator's desire to convey certain thoughts (messages) to everyone through the created works of art and can produce meaning through the mechanism of articulation by the audience.
The Effect of Mas Card to Increase the Attractiveness of Learning English for Senior High School Students
Authors: Abram Ari , Eva Dwiyanti  , Rafli Maulana Nugraha  , Diane Harlisa Saraswati
Published: July 2023

According to the online site nippon.com, English is the 5th most disliked subject by students. In contrast, mathematics is in the first position in the category of the least preferred subject (24.0%) but remains in the first position in the category of the most preferred subject (25.1%). Therefore, in fostering a sense of fun in English lessons, we introduce the MAS Card (Make A Sentence Card) as one of the media for English educational games. The MAS Card was created by Ari Abram, a student at Indraprasta University majoring in English education, the purpose of making this educational game is so that students can learn tenses in English and form sentences in a more fun way. This study has a verification purpose, to prove that the MAS Card can be used as a tool to foster a sense of pleasure in learning English among junior high school students, and to see how effective the MAS Card is in fostering interest in English lessons among junior high school students. This study uses a qualitative descriptive method, data will be collected through questionnaires that need to be filled out by students/participants to produce facts as they are using grounded theory. the results of this study will be presented in the form of oral data with a regular variable scale. To be able to show how much influence the MAS Card has in increasing the pleasure of learning English in junior high school students.