scholarly journals Influence of VAT Incentives on Financial Performance of Manufacturing Companies in Kenya

2021 ◽  
Vol 7 (3) ◽  
pp. 1-6
Author(s):  
Gideon Mwangi ◽  
Robert Gitau ◽  
James Kung’u
Keyword(s):  
Financial Performance ◽  
Null Hypothesis ◽  
Sampling Technique ◽  
Target Population ◽  
Manufacturing Firms ◽  
Manufacturing Companies ◽  
The Government ◽  
Level Of Significance ◽  
Descriptive Survey

The purpose of the study was to determine the influence of VAT incentives on financial performance of manufacturing firms in Kenya. The study focused on all manufacturing companies registered under Kenya Association of Manufacturers. The null hypothesis of the study was that there is no statistically significance association between VAT incentives and financial performance of manufacturing companies in Kenya. Descriptive survey research design was adopted where a sample of 211 respondents was selected from a target population of 447 manufacturing firms using stratified random sampling technique. The study collected data for a period covering 10 years, which was from 2009 to 2018. The targeted respondents were the accountants and officers in senior management. The response rate on the questionnaires issued was 73.5%. Both descriptive and inferential data analysis was carried out. The data failed in the test of normality and so the study applied ordinal regression analysis for the determination of the model. The findings of the study revealed that VAT incentives had statistically significant influence on financial performance of manufacturing companies in Kenya; hence, null hypothesis was rejected at 0.05 level of significance. The study concluded that influence of VAT incentives leads to improvement in financial performance of manufacturing firms in Kenya. Hence, VAT incentives are key to financial performance of manufacturing companies. The study therefore recommended that the management of manufacturing companies should utilize VAT incentives that are offered by the government, and the government should review the VAT policy so as to widen the gap on VAT incentives.

scholarly journals FACTORS INFLUENCING CREDIT ACCESS FOR FIRMS IN THE BIOGAS SUB SECTOR IN KENYA

2017 ◽  
Vol 2 (3) ◽  
pp. 1
Author(s):  
Bernard Mulandi ◽  
Dr. Sifunjo Kisaka
Keyword(s):  
Social Sciences ◽  
Sampling Technique ◽  
Target Population ◽  
Loan Portfolio ◽  
Credit Access ◽  
Access To Credit ◽  
Qualitative And Quantitative ◽  
Factors Influencing ◽  
The Government ◽  
Descriptive Survey

Purpose: The purpose of this study was to determine the factors influencing credit access for firms in the biogas sub sector in Kenya.Methodology: The study adopted descriptive survey. The target population of the study was the firms in biogas sub sector in Kenya. A sample of 40 firms was selected from all the firms using the random sampling technique. Both qualitative and quantitative data was collected using a questionnaire that consisted of both open ended and close ended questions. Data was analyzed using Statistical Package for Social Sciences (SPSS) and results presented in frequency tables to show how the responses for the various questions posed to the respondents. The data was then analyzed in terms of descriptive statistics like frequencies, means and percentages.Results: The study findings revealed that firms in biogas sub sector had low access to credit from the banks. It was also possible to conclude that age of firm, capital invested, size of the business, financial records, risk preference and access to information influence the level of access to credit by renewable energy sector firms.Policy recommendation: It is recommended that micro financing institutions should regulate the products and services they offer to SMEs so as to have all clients enclosed in their loan portfolio. The study further recommends that banks should work hand in hand with the government to support upcoming businesses and offer financial support.

scholarly journals The Influence of Dividend Payments on Share Price in Manufacturing Firms Quoted on the Nigerian Stock Exchange

2021 ◽  
Vol 10 (2) ◽  
pp. 63-69
Author(s):  
Samson Ogege
Keyword(s):  
Credit Risk ◽  
Regression Model ◽  
Sampling Technique ◽  
Business Environment ◽  
Manufacturing Firms ◽  
Least Square ◽  
Share Price ◽  
Manufacturing Companies ◽  
Dividend Payments ◽  
The Government

This paper examined the influence of dividend payments on the price of share of quoted manufacturing companies in Nigeria employing panel data with 125 data observations spanning from 2014-2018.  A purposeful sampling technique was used to select twenty-five manufacturing companies investigated from the Nigerian stock market. A linear regression model was specified and was further broken down into a bivariate regression model and the method of least square regression was adopted for data analysis. The outcome of the panel regression indicated that, dividend per share has a positive influence on the price of shares of high and low geared manufacturing firms; earnings per shares positively influence the shares price of both dividend and non-dividend paying manufacturing companies; dividend yield show an adverse effect on the share price of new and old manufacturing companies; credit risk was found to positively impact share price of big manufacturing companies, but adversely affect the share price of small manufacturing companies in Nigeria. In view of the outcomes of the analysis, the study therefore recommended that a conducive and favorable business environment should be created by the government for both old and new manufacturing companies in Nigeria to thrive. Also, credit risk should be effectively and efficiently managed by small manufacturing companies in particular in order to eliminate its adverse influence on their share price.

scholarly journals EDUCATING BORDER DWELLERS TO PROMOTE PEACE AND SECURITY IN AN ELECTORAL PROCESS: PERCEPTION OF COMMUNITY MEMBERS’

2020 ◽  
Vol 1 (2) ◽  
pp. 73
Author(s):  
Bello Bolanle Muhinat
Keyword(s):  
Survey Design ◽  
Sampling Technique ◽  
Target Population ◽  
Electoral Process ◽  
Community Members ◽  
Border Community ◽  
Peace And Security ◽  
The Government ◽  
Multistage Sampling ◽  
Descriptive Survey

This study examined the perception of border community members on educating border dwellers so as to promote peace and security in an electoral process in Nigeria. The study adopted a descriptive survey design, with a target population of This study examined the perception of border community members on educating border dwellers so as to promote peace and security in an electoral process in Nigeria. The study adopted a descriptive survey design, with a target population of Zamfara state’s Zurmi Local Government Areas border communities of Gurbin Bore. Researcher’s designed questionnaire with psychometric properties of content validity of 0.61 and a reliability index of 0.87 was used to elicit the needed data from the respondents. A multistage sampling technique was used to sample 384 respondents. The research questions and hypotheses were analyzed using mean score and t-test. The finding revealed that all the community members perceive educating them as a welcome development that would help in breeding youth that is needed in an electoral process. It was thus, recommended among others that, the government should provide qualitative education for people residing in the international border areasThis study examined the perception of border community members on educating border dwellers so as to promote peace and security in an electoral process in Nigeria. The study adopted a descriptive survey design, with a target population of This study examined the perception of border community members on educating border dwellers so as to promote peace and security in an electoral process in Nigeria. The study adopted a descriptive survey design, with a target population of Zamfara state’s Zurmi Local Government Areas border communities of Gurbin Bore. Researcher’s designed questionnaire with psychometric properties of content validity of 0.61 and a reliability index of 0.87 was used to elicit the needed data from the respondents. A multistage sampling technique was used to sample 384 respondents. The research questions and hypotheses were analyzed using mean score and t-test. The finding revealed that all the community members perceive educating them as a welcome development that would help in breeding youth that is needed in an electoral process. It was thus, recommended among others that, the government should provide qualitative education for people residing in the international border areas. 

scholarly journals Teachers’ Attitude in Implementation of the Competence-Based Curriculum in Primary Schools in Kericho County

2021 ◽  
Vol 3 (1) ◽  
pp. 116-129
Author(s):  
Beatrice Ngeno ◽  
Teresa Mwoma ◽  
Maureen Mweru
Keyword(s):  
Social Constructivism ◽  
Primary Schools ◽  
Positive Impact ◽  
Survey Design ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Target Population ◽  
Competency Based ◽  
The Government ◽  
Descriptive Survey

Competence based curriculum have faced criticism from educationalist based on its tasking and resistivity to change. However, in Canada, Scotland and Finland its implementation has be stunning. The stakeholders in Kenya has raise concern about their preparedness coupled with criticism from section of the government complaining on lack of involvement of stakeholders. The objective of the study was to establish whether teachers’ attitude influences the implementation of the competence-based curriculum. Social constructivism theory was adopted. A descriptive survey design and correlation research design were adopted for the study. The target population of the study included 24 County support Officers (CSOs’), 52 headteachers, and 610 Grade 1 teachers. The sample size was 6 CSOs, 52 Headteachers, and 61 Grade 1 teachers. A saturated sampling technique was used to select all the 52 headteachers from 52 schools. Simple random sampling was used to select the schools and CSOs. A purposive sampling technique was used to select Grade 1 teachers in Kericho County. Data was collected using interview schedules, questionnaires, and an observation schedule. Quantitative data were analysed using descriptive statistics in the form of percentages, means, and standard deviation, while inferential statistics were correlated using Pearson product-moment correlation. Qualitative data were analysed thematically. The attitude of teachers had a positive impact on CBC implementation, with a correlation of 0.560 and a calculated value of 0.00 for the headteachers and 0.284 with a calculated value of 0.032 for Grade 1 teachers. The results of this study are important for the successful adoption of the competency-based program through the participation of education stakeholders.

scholarly journals Evaluation of ICT tools accessibility to business education lecturers and students

2020 ◽  
Vol 15 (1) ◽  
pp. 64-69
Author(s):  
Oluwalola Kikelomo Felicia
Keyword(s):  
Business Education ◽  
Null Hypothesis ◽  
Teaching And Learning ◽  
State College ◽  
Information And Communication ◽  
Ict Tools ◽  
Research Questions ◽  
The Government ◽  
Level Of Significance ◽  
Descriptive Survey

The paper evaluated the accessibility of Information and Communication Technology (ICT) tools to business education lecturers and students. Descriptive survey research design was adopted for the study. A total of 110 students and 20 lecturers were randomly selected from the department of business education for the study. Two research questions guided the study and one null hypothesis tested at 0.05 level of significance. The co-efficient of 0.86 was obtained for the research instrument. Research questions were reported as means and standard deviation values while T-test was used to test the null hypothesis. The results showed that ICT supportive tools were available for teaching and learning Business Education in Kwara State College of Education Ilorin. Hence, there was no difference in perception of lecturers and students accessibility of ICT tools. Respondents recommended provision of adequate ICT tools by the government for teaching and learning of business education. Trainings like seminars with workshop is of immense importance for ICT support staff.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

Supply chain integration and firm performance: an empirical study of Swedish manufacturing firms

2014 ◽  
Vol 24 (1) ◽  
pp. 20-31 ◽  
Author(s):  
Hooshang M. Beheshti ◽  
Pejvak Oghazi ◽  
Rana Mostaghel ◽  
Magnus Hultman
Keyword(s):  
Supply Chain ◽  
Financial Performance ◽  
Well Being ◽  
Survey Instrument ◽  
Global Market ◽  
Manufacturing Firms ◽  
Supply Chain Integration ◽  
Manufacturing Companies ◽  
Content Type ◽  
The Impact

Purpose – This article aims to explore the impact of supply chain integration on the financial performance of Swedish manufacturing firms. Design/methodology/approach – The literature review provided the foundation for the development of the survey instrument and hypotheses for the study. In addition, the survey instrument was tested by the experts in the field and modified before it was sent to the managers in the survey group. Findings – The findings show that supply chain integration at any level is beneficial to the financial well being of the firm. Companies with total supply chain integration reported the highest level of financial performance. Research limitations/implications – Data were collected from Swedish manufacturing firms without regard to the size of the firm. The results show that supply chain integration is beneficial at any level. Practical implications – The findings will assist managers with decisions regarding supply chain integration and its role as a critical factor in improving the financial performance of manufacturing companies. Originality/value – Limited empirical studies have been conducted in this area, especially in Sweden. This study provides insight for manufacturing managers with regard to the importance of supply chain management and the competitive nature of business in the global market.

scholarly journals Adoption of Competitor Focused Accounting Methods in Selected Manufacturing Companies in Nigeria

2014 ◽  
Vol 2 (3) ◽  
pp. 128-140
Author(s):  
Chiekezie Njideka Rita ◽  
Egbunike Patrick Amaechi ◽  
Odum Austin Nwekemezie
Keyword(s):  
Financial Performance ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Firms ◽  
Manufacturing Companies ◽  
Competitive Edge ◽  
Survey Techniques ◽  
Strategic Management Accounting ◽  
The Mean

This study-examined the extent of adoption of competitor focused accounting (CFA) in selected manufacturing firms listed on Nigerian Stock Exchange with a view to establishing whether there are differences in financial performance of the firms. The study is descriptive in nature and uses survey techniques. Accordingly, two-hundred and twenty four (224) key respondents in the Nigerian manufacturing industry were surveyed. This is complimented with secondary data collected from annual accounts and reports of fifty six (56) manufacturing companies listed in the Nigerian stock exchange. In addition to descriptive statistics, analysis of variance (F- Ratio) and scheffes’ (fs) test were used in analyzing collected data. The result of the study revealed that 14 companies representing (25%) were non-adopters of competitor focused accounting methods, 36 (64.3%) were partial adopters while 6 (10.7%) were full adopters. In addition, the mean financial performance of full adopters of CFA methods was 25.1 greater than that of partial adopters and also 45.71 greater than non-adopters. This shows a large difference. On the other hand, partial adopters’ mean financial performance was 20.61 greater than that of non adopters of CFA methods. However, this study proves that the practice of CFA in Nigerian manufacturing companies is still below average and the necessity to improve this situation is the current challenge. Manufacturing firms in Nigeria should give priority to strategic management accounting and it sub-divisions especially CFA in other to enhance its competitive edge over competitors.

scholarly journals Analyzing Effect of Alternative Banking Channels on Financial Performance of Burundi Commercial Banks: Evidence from Kenya Commercial Bank in Burundi

2020 ◽  
pp. 1-11
Author(s):  
Nkeshimana Carlos ◽  
Martin Onsiro Ronald
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Strong Relationship ◽  
Target Population ◽  
Internet Banking ◽  
Sample Population ◽  
Mobile Banking ◽  
Significance Level ◽  
Descriptive Survey

The study sought to assess the effect of channels of alternative banking on financial performance of Kenya Commercial Banks in Burundi. The specific objectives were: to examine the effect of mobile banking on financial performance of Kenya Commercial Bank, Burundi; to assess the effect of internet banking on financial performance of Kenya Commercial Bank, Burundi; to examine the effect of auto teller machines on financial performance of Kenya Commercial Bank, Burundi; and to assess the effect of agency banking on financial performance of Kenya Commercial Bank, Burundi. The study employed descriptive survey research design as well as correlation research designs. Based on information obtained from KCB, the target population for the study was 37 employees and 114 customers. The researcher used Slovin’s formula to define the sample population n = 60 (14 employees and 46 customers). A questionnaire was used for data collection. The data was qualitatively and quantitatively analyzed. The results of the study showed that there was a strong relationship between the different banking distribution channels and the financial performance of KCB Bank. It also found that 14.1% of the total variance in financial performance of KCB Bank could be attributed to alternative banking channels. The remaining 85.9% of the variance in financial performance could be attributed to other determinants of financial performance that were not the focus of this study. ANOVA statistics revealed that the regression model was ideal since it had a significance level of 0.0%. The study also found that mobile banking, Automated Teller Machine, agencies and Internet banking affected the performance of commercial banks in a positive and statistically significant way. The study recommends that Burundian commercial bank sought to invest heavily in alternative banking as this will lead to an improvement in banks' financial performance. The study also recommended that KCB should examine the competitive environment and determine the means to achieve the goal of interoperability, and continue to make electronic banking products available, offering various types of bank cards adapted to the needs of each client.

scholarly journals “EFFECTIVENESS OF NURSE LED EDUCATIONAL INTERVENTION ON KNOWLEDGE REGARDING NARCOTIC DRUGS AND PSYCHOTROPIC SUBSTANCES MEDICATION PROTOCOLS”

2020 ◽  
pp. 76-77
Author(s):  
Ashok Kumar ◽  
Nilesh Mishra
Keyword(s):  
Standard Deviation ◽  
Nursing Students ◽  
Nursing Student ◽  
Sampling Technique ◽  
Target Population ◽  
Student Sample ◽  
Psychotropic Substances ◽  
College Of Nursing ◽  
Level Of Significance ◽  
Narcotic Drugs

This research study was undertaken to assess the effectiveness of nurse led educational knowledge regarding narcotic drugs and psychotropic substances medication protocols among nursing students at selected college of nursing Indore, M.P. The target population consist of nursing student, sample size are 60 nursing students, and Non-probability convenient sampling technique was used. Demographic variables was used. The mean score of nursing students regarding narcotic drugs and psychotropic substances medication protocols is 11.17 in pre-interventional & post-interventional mean score is 18.50, mean difference of narcotic drugs and psychotropic substances medication protocols is 7.33 with Standard Deviation was 2.86 of pre-interventional and 2.05 is Standard Deviation of post-interventional, & calculated ‘t’ value is 25.56 at df 59 which is higher than the tabulated ‘t’ value 2.00 at 0.05 level of Significance. The study concluded that knowledge of narcotic drugs and psychotropic substances medication protocols of nursing students is not satisfactory or up to the mark but when compared pre-interventional and post-interventional.

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