Tax compliance is a very important facet of modern day strategic planning. Organizations adopt strategic planning practices to continuouslyenhance tax compliance. Strategic planning enables SMEs to be proactive about their tax liabilities. Firms use planning to better understand their income and important transactions so that they can predict their tax liabilities at year's end, take efforts to mitigate tax effects, and avoid tax shocks. This enhances tax compliance for SMEs. “The main aim of this research was to analyze the influence of strategic planningon tax compliance among SMEs in Mombasa County. The following objectives were used to provide guidance; to determine the influence of Environmental scanningon tax compliance, to study the effect of strategy formulation on tax compliance, to study the effect of strategy implementationon tax compliances and to establish the effect of strategy evaluationon tax compliance. This research adopted the contingency theory, strategic fit theoryand resource based theory. A descriptive research design was used. The 5655 registered SMEs in Mombasa County served as the research population. Sample size was 110 respondents selected from Private education, Health and Entertainment. This research relied on primary data collected through questionnaires. Google forms were made use of in the questionnaire administration. The collected data was converted into quantitative format to make analysis using statistical package for social sciences. The statistics generated were descriptive statistics including mean and std. deviation and inferential statistics which included both correlation analysis and multiple linear regression. The study revealed a significant positive relationship betweenenvironmental scanning, strategy formulation, implementation, evaluationand tax compliance amongSMEs in Mombasa County. Regression analysis revealed that 64.2% of changes in tax complianceamong SMEswere ascribed to the four variables selected in this study. In conclusion, environmental scanning, strategy formulation, implementation andevaluationare essential in enhancing tax compliance. Based on the findings, strategy implementation had the greatest influence on tax compliance followed by strategy formulation while strategy evaluationand environmental scanning had the least influence. As a result, it is recommended that SMEs' managers and owners concentrate on strategic planning, as this improves tax compliance.”

Employee relationships are one of the foundations and key tasks of management of human resources, which contribute to successful employee performance and organizational performance. Employee performance practices are designed to guarantee the optimum contribution of workers to the growth of the broader business. The research objective aimed at determining employee performance improvement practices at Capital Club East Africa. This study was based on two theories, goal theory and the theory of agencies. The research adopted a case study approach and interview guide was used for collection of data. Content analysis was used to analyse data. The study established that Capital Club East Africa has more female than male employees and most of the respondents were in the youthful age bracket. It was also established that majority of the respondents have sufficient knowledge of the tasks assigned to them and adequate information on their performance expectations. It was found out that Capital Club East Africa has the training and development policy applicable to all staff in which supervisors diligently communicate to the junior staff if they are performing their duties according to the training requirements. The supervisors gave employees the opportunity to apply what they learnt, and the equipment used in training. The results demonstrate that work teams in Capital Club East Africa had a common purpose, and team members clearly understood their responsibilities. It is recommended that the human resources department in Capital Club East Africa should create awareness among all the employees on terms, conditions and objectives contained in performance contracts. The study also recommends employee performance improvement practices should be guided by policies that ensure employees in the firm are not victimized by being forced into unrealistic performance targets.

Budget absorption is an aspect that shows the efficiency in using public funds allocated to specific sectors and is expressed as a percentage of the total budget. As a fiscal policy tool, the government applies the budget to allocate resources to various sectors of the economy in order to among other objectives, stimulate economic growth. The purpose of this study was to ascertain the effect of budget absorption on economic growth in Kenya. Budget absorption was operationalized using the annual budget allocation, the budget absorption rate, and the revenue performance as the proxies. Economic growth was measured using the Gross Domestic Product (GDP). The study was anchored on the stewardship theory and supported by the agency theory and resource dependency theory. The study was undertaken using the descriptive research design. Secondary data on the inflation rate, the annual budgetary allocations, revenue, and expenditure reported, was obtained from reliable government sources including KNBS, CBK, the National Treasury, OCOB, and 21 national government ministry records for the 5-year period 2015/2016 to 2019/2020. The natural logarithms of the collected data were used in the analysis. Inferential (regression) analysis was used to obtain the preferred model of the study. The analysis led to two models; model 1 (uncontrolled) and model 2 (controlled using inflation). The analysis of variance of the two models established p-values greater than 0.05, which established that the models were significant. The findings revealed a positive relationship between economic growth (expressed as the annual percentage (%) change in GDP) and annual budget allocation, budget absorption rate, and revenue performance. Increasing budgetary allocation, the budget absorption rate, and revenue performance would lead to an increase in GDP (economic growth) of a country. Among the three independent variables, revenue performance had the biggest impact. The relationship was influenced by inflation whose controlling nature indicated a reduction in economic growth, budget allocation, budget absorption rate, and revenue performance. The findings will be of value to scholars and government policy makers. The study concludes on the need to enhance revenue collection efforts vis a vis the targets as the revenue performance has a significant impact on economic growth. Additionally, the level of budget absorption was determined to have a bigger impact on the economy that the actual budget allocation. This is a call on the government and its related entities to become more efficient and deliberate in absorbing the allocated budget. The results of the study also indicated that inflation affects all the variables negatively. It is therefore imperative that the regulatory bodies take action to reduce inflation.

Out of pocket expenditures always have devastating effects on families, more so those living beneath the poverty line. One way of mitigating this is by using health insurance. The Kitui County Government introduced a low-cost insurance scheme called the Kitui County Health Insurance Cover (KCHIC). Primary aim of this research work was to investigate the factors influencing uptake of Kitui County health Insurance Cover case of Kitui County, Kenya. A sample size of 357 households out of 96,653 registered households. Questionnaires were used to collect data. These instruments were piloted at Makueni County with a sample of 35 respondents which is a 10% representation of the sample of study which was 357. Data collection for this study was done in two months’ time in the 14 hospitals in Kitui County. Statistical Package for Social Science (SPSS) was used for data analysis. The study employed a probit model to answer the main research objective and found out that some factors were significant, whereas others were established to be statistically insignificant in explaining Kitui County Health Insurance uptake. The study noted that 50.98% of females had taken up health cover in comparison to 49.02% males. The married had a higher enrolment of 247 (69.19%) than unmarried 110 (30.81%), education level was important influencing factor in decision to register for the health cover (registration for those with higher income and the ones affiliated to social welfare groupings). Policy recommendations include; the County ought to consider letting workers from the informal sectors remit their premiums in small and manageable installments instead of insistence on remittance monthly, quarterly, semi-annually or annually. The government at both tiers needs to consider subsidizing or pay premiums for the family who are very poor, those elderly as well as disabled, who in most cases are never considered in the Social Security Programs. With this, the two levels of government can adopt it as a strategy to reduce poverty as they increase access to quality health care. Offering more health-related services improves or incentivizes individual to enroll for a health insurance package. Therefore, it requires the hospital management to introduce new services that were not previously done at their health facilities. This study recommended further research to investigate influence of religion and culture on registration or uptake decision, level of adversative selection in registration as well as the level of adversative registration selection and retention factors or insurance scheme drop out.

Occupational segregation has been identified as a primary cause of the gender wage gap. In this line, this paper aimed at investigating the effects of occupational segregation on gender wage gap in Kenya using the 2019 Quarterly Labour Force Survey for period January to March. The preliminary findings were that male workers are paid approximately 58.88979 percent more than female employees. In addition, the study measured the extent of the Occupational classification using the Duncan index and found that 42.73 percent of women need to change occupation for occupational integration to occur. Further, using the Ordinary Least Squares (OLS) regression there was a negative relationship between the log female wage and the proportion of women in employment. These results confirmed the theory of crowding model used. However, based on the findings inter occupational segregation does not significantly impact on wage since only 1.89 percent of it explained the gender wage gap. Thereby, focus on narrowing the gender wage gap should be on the impact of intra occupational segregation on gender income and or the unexplainable which are attributable to discrimination and culture/norm values.

This study explores the adjudication processes by courts of law in handling corruption cases. As an outright and imminent danger facing the desired adjudication of cases, there exists the stumbling block in delays and undesired longevity of handling corruption cases. This situation ultimately affects both the constitutional expectation of fastened and efficient justice; and the legitimate expectation of effective and efficient access and execution of justice in corruption cases. Delays and inefficiency in hearing and determination of these cases ultimately affects the constitutional right to access to justice as enshrined in Article 48 of the Constitution of Kenya. In exploring options available away from this conundrum, this paper sees that the delay and longevity as a problem which has its root in the nature of the adversarial system. This study adopts a desk based research methodology through which statutes, regulations, case law and other legal writings were analysed aimed at making a case for the incorporation of inquisitorial system elements which empowers courts of law adjudicating corruption cases. This analysis is important in formulating the desired recommendations under this study. Finally, the study makes recommendations in four main dimensions. First are the legislation recommendations which will inform the desired enactment and amendment of laws which will design special rules of practice for courts handling corruption cases. Second are the policy recommendations which will inform and implement the enacted provisions. Third is the administrative recommendation for the day to day running and handling of corruption cases. Lastly is the research recommendation through which the study is inviting scholars to focus on this rich area.

This research investigates how impression management strategies impact the performance of online businesses in Nairobi. Various impression management strategies are canvassed by various scholars in general terms. The study is anchored in the impression management theory and the social capital theory. The broad categorizations of impression management strategies, namely, self-promotion, exemplification, intimidation, ingratiation and supplication were explored in terms of their applicability to the organizational environment. Of these, intimidation, self-promotion, and supplication were specifically investigated. A descriptive cross-sectional survey design was employed in order to minimize any mediating or moderating factors arising from the dynamic online environment. The Facebook profiles of 30 online businesses that are registered in Nairobi were studied. The study established very weak correlation between impression management strategies and performance of online businesses. The study recommends further research in the correlations between various variables in online businesses. Particularly, there is need to explore the relationship between member subscriptions and both positive and negative feedback to business posts.

The impact of colonialism on African women and the transformation of their roles in the social, economic and political spheres has been the focus of many Africanist scholars. However, most of the works focus on African women generally. The current study specifically, focuses on Luo women in Kenya. It is an inquiry into the gendered political transformation the Luo have undergone from 1895 – 2002. It specifically analyses the role of women in pre-colonial Luo society. It also examines how the integration of the Luo community into the colonial system impacted on women. It further discusses how colonialism marginalised the women and how the independent Kenyan state has continued with the same legacy. The study has included the voices of the the few female political leaders such as; Grace Onyango, Phoebe Asiyo, Grace Ogot, Mama Uhuru: Magdalene Aboge Alila, Caroline Oguta and Roseline Aricho in the struggle against political marginalisation. Finally, it analyses the democratic transition in Kenya and how it impacted on Luo women.The study used two theoretical frameworks to interrogate the objectives. The liberal feminism and gender theory were used as tools of historical analysis. The two perspectives captured the roles of women in the period under study. The perspectives show how the gender roles were transformed, historically and culturally over time. The theories were used to show how the few women who challenged marginalisation worked within the societal structures to bring about changes for the women. The women politicians worked to change policies and to introduce new strategies such as Affirmative Action so as to have women integrated into national politics.The study is based on data from both primary and secondary sources. The data was analysed using the theoretical tools to explain the gendered political transformatoin that has taken place in Luoland.The study established that in the pre-colonal Luo society, women were actively involved in every aspect of the societal life, that is, social, economic and political. The political was closely fused with the economic and social spheres. Medicine women and prophetess for example made decisions that impacted the whole community. This fused version of politics would end with the integration of the Luo society and the colonial state, whereby the public sphere and domestic sphere were divided, thus locking women out of politics. The marginalisation of women in politics is as a result of a combination of factors; namely, colonial legacy, lack of education, lack of funds, political violence and abuse, and party-politics to mention but just a few. The study findings show a paucity of women in political positions, reflecting the existence of an unfavourable climate for women’s political initiative. In addition, it reveals that the democratisation process, beginning with the introduction of multiparty politics in 1991 has not, empowered Luo women in terms of political gains.

Military intervention has attracted a lot of scholarly attention in the recent past, with many scholars interested in interrogating the motives and justifications for the practice. Many of these studies have mainly focused on military intervention externally rather than the involvement of the military in internal security operations. By examining the rationale and dynamics of Kenya Defence Forces’ (KDF) interventions, this study sought to put forward a prism for internal military intervention based on normative principles of military intervention short of war and justified under existing legal frameworks. The study analysed, the Shifta campaigns (1964-1967), Operation Okoa Maisha (2008) and the ongoing Operation Linda Nchi, in which the KDF interceded to explain how and why it was necessary for it to intervene in these internal disputes which should have been within civil police jurisdiction. The study was guided by the military centrality theory, the theory of securitization and the just war tradition. The military centrality and securitization theories explained circumstances warranting military intervention while the just war theory addressed issues relating to the right to intervene, the right conduct in operation and concerns of justice after the intervention. The conduct of the interventions were assessed against international norms and rules of military engagement. The study utilized both exploratory research and historical research design. The target population was subject to stratified and purposive sampling. Primary data was collected through oral interviews and Focused Group Discussions from a sample size of 210 informants. Collected data was grouped, and corroborated with archival and secondary data and presented using the qualitative research techniques in themes corresponding with the objectives of the study. From the analysis, this study found that there are many normative principles guiding internal military operations. However, operational challenges faced by the military may result in violation of human rights and other constitutional contravention which are often condemned by civil society organizations. Amidst these criticisms, the KDF was legally justified to intervene under the provisions of the UN Charter and the Constitution of Kenya. The major proposition of the study was that, although military interventions may not enlist local support, they are more decisive in ending disputes. As such, the state should not hesitate to deploy her military when such crises occur. However, caution must be taken to ensure that military interventions are conducted strictly in line with the existing normative principles of conduct of hostilities to mitigate excessive use of force.

Small farmer commercialization was an indispensable pathway towards sustainable food security based on production specialization of food crops. The common staple food crops in Mwala and Yatta sub-counties which are the main semi-arid areas in Machakos County were green grams and pigeon peas. However, the factors affecting productivity and the resultant output for commercialization are not fully understood. The main objectives were therefore to assess the extent and determinants of the levels of commercialization, estimate the factors affecting productivity of green gram and pigeon pea, determine the effects of productivity and output retention on size of marketed surplus of green gram and pigeon production and assess the factors affecting market performance. A survey method was used during data collection where 364 households and 110 grain traders were sampled. Results shown by the descriptive statistics indicated that, the percentages of subsistence and commercial oriented households, focusing on green gram were 79.1% and 20.9%, respectively. The percentages of subsistence and commercial oriented households, focusing on pigeon pea production were 87.9% and 12.1%, respectively. The mean productivity of green gram in the subsistence, semi-commercial and fully commercial farms were 11.581, 104.474 and 204.439 kilograms per hectare, respectively. Pigeon pea mean productivity was 43.334, 48.25 and 13.708 kilograms per hectare in subsistence, semi-commercial and fully commercial farms. Marketed surplus of green gram was determined by the size of landholding (4.422***), yield of green gram (0.056***), retention for seed and given away (1.027**) and production systems in agro-ecological zones (43.613***). Significant increase in pigeon pea marketed surplus was due to household’s retention for seed (2.064***) and market price of output (1.641***). In terms of market degree of competition, results showed that, few large traders of green gram, about 8.26 % accounted for 78.40% of the total volume purchased. Few large traders of pigeon pea, about 8.27 %, accounted for 72.13%. Therefore, this study concluded that, subsistence level dominated in green gram and pigeon pea production. This could have been influenced by low productivity of green gram and pigeon pea, low household marketed surplus and low market competition. Based on the results, various policy concerns were recommended for transforming subsistence-oriented production into market-oriented production focusing on green gram and pigeon pea food crops.