Government stresses a great challenge in the provision of services to its citizens. Reliance on revenue collected from taxes aggravates the problem because of low tax compliance. Rental property owners are needed to submit taxes and file their tax returns on an annual basis. Through the Finance Act 2015, the government differentiated premises and structured and initiated a streamlined tax regime for residential premises known as the Monthly Rental Income (MRI) tax, which went into effect on January 1, 2016. The introduction of this tax regime was intended to address the issue of low compliance among Kenyan residential rental taxpayers and increase revenue generated from the sector. The goal of this study was to look into the factors that influence landlords' compliance with residential rental income taxes in Kisumu, Kenya. The study was guided by economic theory which states that taxpayers are compliant with taxes only if noncompliance decreases their rental income or expands its riskiness and behavioral theory which emphasizes shifting people’s perception towards the taxation system as a remedy to compliance. It was conducted through descriptive research, the factors considered were economic, psychological, social, institutional, and personal factors and the action was tax compliance. and a questionnaire was used to collect data A total of 186 people were chosen from a population of 2039. Purposive non-probability sampling was used in the study. The data was coded and compiled into a computerized system to allow descriptive statistical analysis of the data to be performed using SPSS. Spearman's rho correlation and a multinomial logit regression analysis were used to determine the extent to which various determinants affect landlord tax compliance in Kisumu City. The study also sought to determine whether there is a significant relationship between compliance level and the independent factors mentioned above. The findings of the study showed the undecidedness of the respondents regards to residential rental income tax compliance clearly showing that most of the landlords in Kisumu City are not fully compliant. The results of the study indicated that economic factors, institutional factors, and individual factors affected residential rental income tax compliance. This was demonstrated by positive correlation values between the various determinants of residential income tax compliance and the tax compliance level. The researcher recommends that KRA needs to employ a robust all-inclusive information system that will be able to assess and monitor remittances and taxpayers ‘compliance enabling them to predict rental revenue trends and make follow-ups on defaulters. Regular and impromptu audits should also be conducted. It also needs to adopt proper management and enforcement strategies. Furthermore, collaboration between the tax authority and other public sectors is required in terms of landlord registration in order to not only broaden but also formalize the residential rental income tax.

Liquidity plays a significant role in the corporate financial performance of commercial banks. A bank should ensure that it does not suffer from lack of or excess liquidity to meet its short-term compulsions which may create financial performance issues. This study sought to determine the relationship between firm liquidity and financial performance of commercial banks in Kenya. This study utilized descriptive and correlational research design. This research targeted 39 commercial banks in Kenya between 2017 and 2021. The data sources were secondary. A data collection sheet was used to collect the data Commercial banks' annual reports were used to collect the data. Between 2017 and 2021, data were collected from commercial banks in Kenya. The annual reports were sourced from Central Bank of Kenya where all commercial banks publish their annual financial reports with. panel data was adopted for analysis. This research made use of annual data relating to the commercial banks between 2017 and 2021. Descriptive correlation and regression analysis were done via STATA 14. The study carried out diagnostic tests of multicollinearity, normality, heteroskedasticity and specification test. To examine the significance of the model the investigation adopted Fstatistics via Analysis of Variance. From the findings, correlation analysis showed that firm liquidity had a correlation coefficient of -0.1063 indicating that firm liquidity had a weak negative relationship with financial performance. On the other hand, firm size showed a strong positive relationship with financial performance (Corr=0.6068). Capital Adequacy showed a weak negative relationship with financial performance (Corr=0.0799) while asset quality showed a negative weak relationship shown by correlation coefficient of -0.0112. The correlation coefficient of firm size was significant while that of firm liquidity, capital adequacy and asset quality were insignificant. The study concludes that firm liquidity has a negative insignificant relationship with financial performance of commercial banks in Kenya. Firm size has a positive significant relationship; capital adequacy has an insignificant negative relationship; while asset quality has a negative insignificant relationship with financial performance of commercial banks in Kenya. The study recommends that commercial banks7in Kenya reduce their liquidity to optimal levels; increase their assets; reduce the unproductive assets; increase their revenue streams and levels; reduce their total liabilities; issue more shareholder's capital; sell their non-performing loans to collection agencies; and increase the gross loans extended to customers optimally. Future studies should adopt other factors influencing financial performance, other measures of variables, other periods of study; and adopt primary data.

Back Ground: Nausea and vomiting is one of the distressing symptoms that patients receiving chemotherapy face. Majority of patients on chemotherapy experience chemotherapy-Induced nausea and vomiting that have debilitating effects on patients’ health if not treated. Although antiemetic drugs and interventions guidelines are available in health care, there are many inconsistencies between nursing practice and what the guidelines recommend. This leads to under treatment of the symptoms and affects patients’ complete relief of symptoms. Broad Objective: The aim of this study was to establish nurses’ knowledge, attitude and compliance with intervention guidelines for patients with chemotherapy induced nausea and vomiting. Methodology: A descriptive cross sectional study was conducted among nurses’ working at Cancer Treatment Center and Oncology wards at Kenyatta National Hospital. A calculated sample size of 73 nurses was drawn using stratified random sampling method and data were collected for a period of 4 weeks using self –administered questionnaires. STATA version 14 was used for entry of research data and analysis. Descriptive statistics were presented in text and frequency tables. Measurement of association between independent and dependent variables was ascertained using chi-square analysis and linear regression analysis. Results: Nurses working in oncology wards and Cancer Treatment Centre demonstrated moderate level of knowledge with mean knowledge score of 75.93%, SD 8.60. Only half of the nurses demonstrated positive attitude (50.70%) while 84.5% responded compliance with intervention guidelines. The most cited challenges were unavailability of drugs, guidelines and lack of time for patient follow up. There was a strong association between knowledge and level of compliance (Pvalue=0.000), (Cramer’s V= 0.4687) and a weak association between attitude and level of compliance (P-value=0.024), (Cramer’s V= 0.2685). Conclusion: Trainings and seminars are recommended for nurses to update their knowledge on management of chemotherapy-induced nausea and vomiting.

Quality healthcare is a human right. While concerted efforts have been put in place to provide quality in devolved healthcare systems, there are still significant obstacles to obtaining high-quality medical care in devolved settings. The purpose of this study was to establish the extent to which the selected perceived factors influence quality service delivery in Decentralized Healthcare Systems; Case of Chuka Level 5 Referral Hospital in Tharaka Nithi County, Kenya. The study sought to establish how institutional leadership, employee capacity enhancement, institutional communication structures and monitoring and evaluation techniques influence service delivery in devolved settings. The study made use of a descriptive survey approach for its methodology. The study's target population was the hospital medical staff and management in Chuka Level 5 County Referral Hospital with a sample size of 120 across all the departments however; a response rate of 95% 114/120 was achieved. In order to assess, interpret, and present the data that was obtained, tables and frequency counts were utilized. The study established that three objectives of the study influenced the quality service delivery in devolved healthcare systems. The gender distribution was skewed towards the male with the male distribution being 76/114 (66.8%), the female gender being nearly half 37/114 (33.2%) of the male population. Besides, 49/114 (43%) agree that existing leadership structures had to a greater extent led to poor services delivery at Chuka Level 5 Hospital, followed by 40/114 respondents (35.1%) who strongly agreed that the existing leadership arrangements at the institution had led to deterioration of services at the health facility. More still, more than half 60/114 (52.6%) of the respondents agreed that the existing capacity enhancement opportunities at the institution had negatively impacted quality services delivery at Chuka Level 5 hospital with another 35/114 (30.7%) strongly agreeing to the same statement. Consequently, 43/114 (37.7%) agreed that the existing institutional communication structures at Chuka Level 5 hospital had positively influenced quality services delivery at the hospital followed by 30/114 (26.3%) who strongly agree on the same. Another 34/114 (29.8%) of the people who answered the survey disagreed that the existing M&E systems at the institution had in any way negatively influenced quality services delivery at Chuka Level 5 hospital followed by 30/114 (26.3%) who were not certain whether the existing M&E systems at the institution had in any way influenced quality services delivery at the hospital. This research provides the conclusion that the existing institutional leadership, employee capacity enhancement, communication structures as well as the monitoring and evaluation methods had either way had positively or negatively influenced the quality of services delivered at Chuka ixLevel 5 hospital. Precisely, the existing leadership structures and bureaucratic processes had negatively influenced the quality at which services were delivered at Chuka Level 5 Referral Hospital. Besides, lack of continuous and tailored capacity building efforts had contributed to poor service delivery at the health facility. It remained unclear whether the existing communication structures at Chuka Level 5 hospital influenced the quality of services delivered and finally, the existing M&E systems at the institution has in any way negatively influenced quality services delivery at Chuka Level 5 hospital. However, a larger sample size is necessary for more in-depth statistical analysis, and more study is needed to investigate the moderating role of the influence of a variety of factors, which include gender, competence, faith, age, demographic trends, economic background, and knowledge, amongst many others, on the link between various aspects of service supply

Notably, globalization creates intensive competition for companies, necessitating survival thorough strategies such as innovation and market expansion, thus the need to gain a competitive edge. The past few years, competition in the Kenyan airline industry has become stiff resulting from increased new market players. This research sought to determine globalization effects on Kenya Airways’ competitive advantage. The study focused on how strategic alliances, joint ventures and multidomestic strategy influence the competitive advantage of Kenya Airways. The service marketing and the resource-based view theories guided the research which used a descriptive design. The study’s population comprised the departmental head and operational managers from Kenya Airways. Questionnaires were used in data collection and the analysis involved quantitative techniques. An 88% response rate was obtained. The correlation results revealed the existence of a strong positive correlation between strategic alliances, joint ventures and multidomestic strategy and competitive advantage among airline firms. The findings ascertained that globalization was responsible for at least 63.7% of the variations in the airline’s competitive advantage. Thus, conclusions point to the need for airways firms to adopt globalization strategies as the strategies will improve the firms’ overall performance of airline firms and facilitate the realization of long-term organizational goals. The study also concludes that joint ventures have a strong and positive outcome on the airline’s performance. The research also concludes that strategic alliances have a strong and positive result on the airline’s competitive advantage. It was lastly, concluded that multi-domestic has an insignificant influence on the firm’s competitive position. Before embarking on partnerships and alliances, the study recommends that the airline considers its areas of strengths and weakness to ensure that the partnerships complement the firm’s objectives. The study also calls for airline firms to issue intellectual property rights to foreign firms. The study also recommends that airline firms explore foreign direct investment to a certain degree to ease market entry and improve niche market acquisition.

Forecasting enables businesses to precisely quantify their costs and revenues, allowing them to accurately anticipate both their short-term and long-term performance. The main purpose of this study is to determine the sales forecasting strategies commonly used by mobile phone outlets in Nairobi Kenya. The study also establishes effects of sales forecasting strategies on the performance of mobile phone outlets in Nairobi Kenya. Literature on sales forecasting and organizational performance is presented in this study. The literature is linked to the organizational theories that are relevant to the sales forecasting field. The study employs descriptive design to facilitate data collection and analyzing to achieve the research objectives. The study population included 50 mobile phones retail outlets where Owners or managers of these shops were the study's target audience for the questionnaire. The study found that judgmental method is commonly used in retail stores to forecasts their sales. All sales forecasting strategies had a p-value less than 0.05, which indicates that they have significant relationship with performance of mobile phone retail outlets in Nairobi. There was a significant relationship between sales forecasting and performance of retail stores. Keywords: mobile phone retail outlets, sales forecasting strategies

This study sought to understand effective communication at the workplace in the post-covid 19 pandemic in organizational performance. This study's goal was to determine to establish leaders' perspectives of effective communication on organizational performance after COVID-19 and to ascertain how employees perceived and affected communication at the MAA Trust before and after COVID-19. The Maa Trust, a non-governmental organization, was the subject of the investigation. The study was centered around three theories namely; The two-step theory, the social learning theory and the communication theory. This research utilized both the qualitative and quantitative research which involved doing surveys at the Maa Trust and carrying out Key-informant interviews. From the findings, this study concludes that effective communication post-pandemic was important towards organizational performance and technology was embraced to ensure smooth communication between leaders, employees and other stakeholders. Technologies and the bottom up approach was embraced. Both the leaders and employees agreed that there was a very strong correlation on the general organizational performance. The significance of the study is to show how organisations can apply the study's communication approach in achieving their desired goals irrespective of the "new normal" that came as changes to combat the spread of the virus through the communication interaction in an organisation. The study recommends that organisations need to put mechanisms on ways to embrace technologies that could be able to help them improve their performance. Employees also need to be trained on the changing technologies and effective communication as organizational performance and effective communication are inter-twined. Keywords: Communication, Pandemic, non-pandemic, effective communication, organisation

Background Safe, adequate and accessible water is crucial in human and animal lives. If the quality of drinkingwater is not checked, there could be a major burden on the health of people as a result of contamination. One way through which drinking-water can become unsafe for consumption is through microbial contamination. These microbes may include but not limited to protozoa, fungi and bacteria such as total coliforms, fecal coliforms and heterotrophic bacteria. The main objective of this study was to determine the microbiological quality of drinking water from water refill stations in selected estates in Nairobi. Methodology An experimental cross-sectional study design was used. Samples of water (250ml per refill station) were collected into sterile containers. Water sold in 73 refill stations in15 major estates in Nairobi County was sampled and transported to the National Public Health Water Laboratory. The water samples were tested for the presence of total coliforms, E.coli and fecal enterococci to check for microbial contamination. The membrane filtration method was used to enumerate the total coliforms, E.coli and fecal enterococci per 100ml of the water. Data was collected and entered into Microsoft excel and then transferred to the Statistical Package for Social Sciences (SPSS) software version 20 for analysis. Descriptive analysis was used for analysis of categorical variables by utilizing frequencies/proportions. Results The estates included in the study had varying numbers of drinking water refill stations (DWRS). Eastleigh had the highest number while several Estates such as Lavington and Kileleshwa had a few DWRS. Most of the DWRS treated tap water (n = 50, 68.5%) or borehole water (n = 22, 30.1%) to produce the drinking water. Most of them reported that they followed standard operating procedures of running DWRS, had infrastructural integrity, and maintained their facilities as ixstipulated by the Water Services Regulatory Board and the World Health Organization. Microbial contamination was detected in 26 (35.6%) of the DWRS as indicated by detection of one or more coliforms per 100 milliliters. Discussion The quality of water sold in DWRS is generally acceptable but microbial contamination may compromise the quality. The contamination may be at the source, in the pipeline, or in the storage. Although the DWRS reported as being adherent to establishment and maintenance requirements, it is essential for regulatory authorities to ascertain the compliance since more than a third of them were selling contaminated water as safe quality drinking water. Conclusion Drinking water refill stations are rapidly meeting the need for quality drinking water in middlelow-income Estates in Nairobi. Owners of the refill stations self-reported compliance to requirements for running the DWRS. The detection of coliforms in more than a third of the samples indicates microbial contamination of the water. Recommendations Further studies are recommended for comprehensive assessment of the drinking water refill stations to identify their actual weaknesses in complying with the requirements for water quality. They should collect data through direct observation rather than relying on self-reporting. Assessment of the chemical quality of the drinking water in the DWRSs is also crucial

The role played by monetary policy towards sustainable economic outcomes cannot be refuted. Kenyan government through Central bank implements various monetary policies to foster stability in the macroeconomic environment and hence, economic growth and development. Even though previous studies argue that monetary policy influence price and output in the economy through various channels, there is dearth of these evidence in the Kenyan context. Therefore, this study investigates the influence of monetary policy on real economy. Specifically, the study evaluates credit, exchange rate and asset price mechanisms on prices and real economic growth. In addition, the study determines the most effective transmission channel in Kenya and finally, to tests for granger causality between monetary policy transmission channels, inflation and output. Data from 1990 to 2020 on quarterly basis was obtained from the Central Bank of Kenya Database. The study implemented Vector Autoregressive approach upon which the impulse response functions computed to help in explaining how economic growth and prices responds to shocks in the monetary policy instruments. In addition, granger causality test was conducted to examine the causality relationship between monetary policy instruments and output variables. The study established that both asset price and M1 money growth channels of monetary transmission had mixed results. It was also found that both credit and exchange rate were very effective monetary policy transmission mechanisms with respect to both GDP per capita and consumer price index in Kenya. Furthermore, credit channel is more effective pass-through mechanism to both GDP per capita and CPI. It was recommended that monetary authorities should maintain the base lending rates and also strengthen exchange rates for stability in other macroeconomics.

Every country requires energy in order to develop. Somalia, a developing country relies to a large extent on wood fuel (especially charcoal) to satisfy its energy demands. Charcoal energy plays a major role in the rapid growth of Somalia’s urban centers. This study looked into the environmental effects of charcoal production in Somalia with a focus on the Lower Shebelle region, a region that has been experiencing rapid deforestation but there is little or no data to inform a deeper understanding of the issues and concerns. This study set out to address three objectives: to determine factors motivating charcoal production activities in the lower Shebelle region; to examine effects of charcoal production on the environment in lower Shebelle region and; to assess how different measures put in place are regulating charcoal production in the lower Shebelle. Using a cross-sectional research strategy, the study employed a questionnaire to obtain data from a simple random sample of 384 households which were producers. Data were analyzed by applying procedures in the Statistical Package for Social Science (SPSS) software, and the results were displayed as text, tables, and charts in accordance with study objectives. The study findings and conclusions include that the market demand has shown a great preference for charcoal produced from the acacia tree (49%) and the highest price per sack of charcoal was $15. Unemployment was a major motivating factor of charcoal production. Therefore, Producers have established lucrative charcoal firms and reap tremendous profits by taking advantage of high demand and good prices on the international/local market, as well as a weak or non-existent regulatory framework for charcoal in Somalia. In addition to that, the study found that loss of plants (42%) was the most important environmental effect, followed by desertification (15%), soil erosion (15%), and loss of soil productivity (29%). The greatest advantage of burning charcoal for the locals was a source of income or employment. It was found that diversifying economic activities was the most effective strategy to control charcoal production. Therefore, the study recommends that; to alter present charcoal production techniques, such as the traditional ones (earth mound kiln), and introduce more improved charcoal manufacturing technologies (Drum kiln & improved earth kiln) and also to help the charcoal burners and other people make a living, trainings on how to run small-scale income-generating businesses should be given to them.