This study was concerned with internal determinants in county government fiscal sustainability in Kenya between 2013 and 2016. The first three fiscal years since the inception of devolved governance in March 2013 witnessed county governments struggle to meet their financial obligation and this catapulted them from one crisis to another leading to calls for more resources while at the same time calls for prudent fiscal management. The study’s objectives included investigating the influence of county fiscal strategy on fiscal sustainability, determining the effect of nonadherence to fiscal responsibility laws on county fiscal sustainability, and ascertaining the influence of revenue capacity on county fiscal sustainability in Kenya. The study found that majority of respondents concur that Nairobi City and Narok county governments face challenges including weak fiscal strategies, revenue inadequacy, inherent narrow revenue bases, unpredictable revenue allocation, lack of diversification of its revenue sources, and inflation of its recurrent expenditures all affecting their fiscal strategy. Secondly, the two county governments neither do not observe tax and expenditure limits from the Controller of Budget, do not adhere to balanced budget rules/requirement, lack fiscal discipline incentives in their revenue allocation, and a proper debt management plans. Lastly, the two county governments utilize antiquated local revenue collection measures, face higher vertical revenue gaps, do not promote accountability and transparency in fiscal management, and thus haplessly weak in revenue capacity. A few respondents believed the nascent devolved units require time to strengthen their fiscal capacities/strategies and compliance as all devolved functions were transferred to them with a bang by the Transition Authority. Based on the findings, the study recommends that fiscal strategies be entrenched in all departments and with all the stakeholders. There is need for county government to totally adhere to fiscal responsibility laws as dictated by PFM Act 2012 and finally, Finally, county governments are urged to enhance revenue capacity by enhancing revenue collection measures, prudently managing intergovernmental transfers in service provision, embrace transparency and accountability, embracing IT in tax collection, properly prioritize spending needs, and enhance fiscal wealth to help cover government fiscal imbalances, and supplement the lowly performing local own source revenues.

There have been increasing cases of human wildlife conflicts affecting local communities living adjacent to wildlife conservation areas. These pose a great challenge to the communities as they adversely affect their livelihoods. This is the case around Kamnarok National Reserve (NR) in Baringo County. Incompatible livelihood diversification has been linked to the escalation of human wildlife conflicts in the study area thus the objectives of the study were to;- i) examine the types of human wildlife conflicts in the study area ii) analyze the impact of human wildlife conflicts (HWC) on community well-being iii) analyze community motivation for livelihood diversification and iv) assess the relationship between livelihood diversification and human wildlife conflicts. Three (3) hypotheses were formulated and tested using the collected data. These were (a) no significant relationship between local community livelihoods and Kamnarok National reserves’ resources; (b) there is no significant relationship between human wildlife conflicts and community livelihoods and (c) there is no significant relationship between livelihood diversification and the rising cases of human wildlife conflicts within Kamnarok NR adjacent areas. Random sampling was used to select 384 respondents from households adjacent to Kamnarok NR. Purposive sampling was used to identify Key informants and Focus Group Discussants. Data collected was analyzed using content analysis, chi- square goodness of fit test, Pearson Product Moment correlation (PPMC) and multinomial regression (MR) test. The results were presented using graphs and tables. The results from the study revealed that crop raiding (72%) and livestock predations (46%) were the main causes of human-wildlife conflicts. Chi-square statistics and Pearson product Moment correlation coefficients showed that land rights contestation, competition for the NR resources, increase in wildlife populations, inadequacy of livelihood sources and the NR management style were other main contributors to the prevailing conflicts in the study area. Elephants were identified as the most destructive in farm raiding incidences. Furthermore, 71% of the households suffer human wildlife conflicts (HWCs) with human injuries (11.4%) and deaths (2.7%) being the main direct human bodily forms of conflicts manifestation. Coefficients of the logistic regression model indicated that the main factors influencing community livelihood diversification in Kamnarok NR were wildlife related factors (β = 1.218; p<0.05); education levels (β = 0.442; p<0.05) and agro-climatic factors (β= 0.861,p<0.005). However, HWCs significantly differed by gender (X2 = 8.265, df =4, p<0.001) as more male headed household bear the brunt of conflicts. However, other causes included imposition of policies without effective participation (66.4%), climate change (58.4%), conflict of interest among resource users (56.2%), and culture of cattle rustling (38.1%). The study further established that households diversified livelihoods into various portfolios including land sales, local transport business, and sale of merchandise in open-air markets as a result of wildlife conflicts. Finally this study recommends that (a) Kamnarok NR management authorities should address community land right issue by exploring more amicable solutions that ensure community support for wildlife conservation, (b) Promote the development of more sustainable alternative livelihoods such as tourism which reduce pressure on already strained resources of Kamnarok NR (c) Encourage livelihoods land uses such as livestock ranching which promote local livelihoods as it is compatible with wildlife conservation and (d) integrate community views in the management of the reserve.

The aim of the study was to determine the effect of iTax adoption and ETR inclusion in iTax system on revenue collection from Nairobi City County. Stratified sampling was used to select 222 respondents from the tax body for the study. Data collection done using structured questionnaires. Frequency statistics used for determining the distribution of the demographics. Descriptive statistics used to check for whether the respondents agreed or disagreed on iTax adoption and ETR adoption questions. Correlation analysis used to test for the relationship between iTax adoption and introduction of ETR. Multiple regression models were to assess the effect of ETR inclusion and iTax adoption on tax collected by KRA in Nairobi City County. The statistical analysis revealed that both before and after iTax introduction, iTax adoption influences revenue collection by the Nairobi City County positively. Furthermore, the expected inclusion of ETR into the iTax platform is also associated with a possible decline in the revenues collected by the county’s revenue collection systems. Nonetheless, it was witnessed that only iTax adoption proved statistically significant on the revenues collected after iTax unlike before iTax was adopted (p<0.05). However, the revenues collected by KRA was always positive, before and after iTax adoption across the respective financial years.

Notwithstanding their diverse and convoluted definitions and understandings, pragmatic studies in political discourse(s) have always animated debates in pragmatics thus becoming a major area of scholarly inquiry. Analyzing the pragmatic underpinnings of political speeches has been a dominant area of academic investigations which have sought to explore and uncover the “unsaid”. This study, which is domiciled in pragmatics, is an attempt which sought to examine and unravel the intricacies associated with hedging in political speeches and its translatability from English into Kiswahili. This study, as such, investigated the use of hedges and hedging devices in political speeches on the hand and the translation of these hedging devices on the other; it also investigated the semantic and pragmatic roles which these devices play in political texts and what challenges they pose in translation. The analyses of the translated political texts revealed considerable degree of digression, omission, accommodation and varied modifications of hedging devices. On the other hand, the analyses of target texts showed that several factors such as, inadequate pragmatic competence, poor translation competence, lack of critical understanding of discourse orientation as well as the decoding of the form, type and category of hedging devices, accounted for both intentional and unintentional interventions underpinning hedging modifications in Kiswahili translation. Consequently, this study sought to understand the dynamics of hedging in meaning making, political coding and message transfer of political speeches. It also sought to explore apt strategies deployed in translating hedges from English into Kiswahili, drawing data from presidential political speeches made in Kenya during the general elections of 2013 and 2017. The study was premised on Grice’s theory of communicative implicature (1975) and Hans Vermeer’s (1999) Skopos Theory of Communicative Translation, notably, the critical centrality of Gricean maxims in informing the analyses of identified hedges and the assessment of their communicative impact in both the source text (English) and the target language (Kiswahili). The juxtaposition of these maxims of communications was critical in uncovering various hedging strategies, especially given that hedges are characteristically implicit both in manner and function, such that any flouting of these maxims was potentially an instance of hedging in the sampled political speeches. In order to complement the Gricean maxims of communication, the Skopos theory as proposed by Vermeer (1999) was incorporated to account for the analyses of the translatability of hedges and the realization of purposeful and functional translations of political texts, in this study, presidential speeches in Kenya. The inclusion of the Skopos theory was predicated on the fact that it outlines critical tenets which enable the realization of optimal and functional translation. The skopos of the translation of the speeches determined the selection of the appropriate and effective translation strategies of the hedging devices. The use of different approaches and strategies for the translation of hedges and hedging devices was necessary since no single approach appeared to have capacity and capability of resolving routine and emerging problems associated with hedging strategies in political messaging, particularly so in their translation context. Data analyses consisting mainly of transcribed political speeches, necessitated the juxtaposition of the tenets of the Skopos theory with Grice’s maxims of communication so as to understand how the fidelity of hedges is upheld, reconfigured or violated in the translation processes. Indeed, the deployment of these approaches in an eclectic manner was profoundly productive in unmasking additional categories of hedges in the sampled speeches as well as marking appropriate translation of hedging devices in the speeches sampled. Overall, this study was a time and context bound case study which utilized data predicated on sampled political speeches and as such regarded as primary data. Data analysis was qualitative and the study conclusions were explanatory in nature where the lexical and non-lexical hedging devices were identified and their translatability discussed and conclusions made. The findings of this study overall offer important insights into the challenges which pragmatic elements present in deciphering political texts and more so in the rendition of hedges in translation

The factors that influence the decision of Kenyan voters to choose the candidates they elect remain largely misunderstood. Random inquisition about what determines voters’ choice almost always returns the same answer: ethnicity. The objective of the study was to assess the effects of evaluative attitudes on voter behaviour using the case of the 2017 party primaries in Nyeri County and therefore illustrate that the average Kenyan voter is more rational than they get credited for. Specifically, the study sought to determine the effects of responsiveness evaluations, performance evaluations and integrity evaluations on voter behaviour. By selecting a largely ethnically homogeneous study area and by using the case of party primaries, the study eliminated ethnicity and dominant political parties as variables that may influence voter behaviour. The study relied on primary data collected by surveys. The rational choice theory was adopted for this study. In its application to the study, the theory assumes that voters are rational beings, that individuals are opportunity maximizers and that individuals are self-interested who make decisions based on cost-benefit analysis. Study findings lead to the conclusion that voters in Nyeri County are rational actors. It was found that positive evaluations of the candidates’ performance, their ability to respond to the needs of their communities as positive evaluations of their integrity lead to reward at the ballot by the voters while negative evaluations lead to electoral loss for the unfortunate candidates.

This study concentrated on exploring the association amongst the stock market development and foreign direct investments. The key emphasis was majorly on the impact or influence in which the advancement of the stock market has on the inflows of foreign direct investments in Kenya. According to Adam and Tweneboah (2009) they cited the stock market development has a crucial role in attracting direct foreign investments. In asserting this relationship, the study incorporated other economic variables to model a multiple linear regression. This model had foreign direct investment as the output variable with the independent variable being the stock market development. Control variables in the study were Real exchange rate which is measured as a comparison of the KES to the USD, the inflation rate measured in relation to the commodity price, the applicable tax rates and the country’s economy size expressed by the GDP growth rate. The study assumed a descriptive research design approach. Secondary data from the past historical years was embraced in order to run the multiple linear regression analysis using the STATA statistical software. The analysis also included Vector Auto regression model (VAR) and Vector Error Correction Model (VECM). The inquiry findings were presented in form of both descriptive and inferential statistics. The results showed R squared value of 0.2705 which illustrates that 27.05 percent of the deviance in FDI was determined by selected variables in the model while 72.95 percent was determined by variables not contained within the model. Consequently, the model was statistically significant in determining how stock market expansion, size of the economy, rate of exchange, inflation rate and taxation rate affect direct foreign investment inflows at 95 percent confidence level. Using VECM the study revealed existence of insignificant long standing linkage among the variables. Stock market development had an adverse though insignificant sway on foreign direct investments while economic growth and inflation rate possess a positive implication on the direct foreign investments which was significant. Exchange rate and tax rate had a negative influence on foreign direct investments which was significant. Testing for causality using granger causality test revealed that foreign direct investment inflows had a unidirectional association with stock market development were stock market development significantly caused on foreign direct investments.

Tasnifu hii inahusu dhana ya uchimuzi katika uendelezaji wa riwaya ya kimajaribio au mpya ya Mafamba (2008). i riwaya ya kwanza ya Olali inayomulika hali ya kisiasa katika jamii yetu na harakati za wananchi za kuwangoa viongozi wadhalimu. Katika kuitafiti kazi hii, tuliongozwa na mwelekeo wa kihakiki wa Urasimu wa Kirusi. Utafiti huu unahusu nafasi ya uchimuzi katika nwaya ya Mafamba. Suala ambalo tumeshughulikia kwa kuangazia uchimuzi katika ngazi ya wahusika na rnatumizi ya lugha. Utafiti huu ulilenga kudhihirisha kuwa, uchirnuzi ni nguzo kuu katika uendelezaji wa riwaya ya kimajaribio au mpya ya Mafamba. Tumeigawa tasnifu hii katika sura tano. Iii kufikia malengo yetu. sura ya kwanza imeshughulikia utangulizi kwa ujumla. Utangulizi huu unahusu usuli wa mada. tatizo la utafiti. madhumuni ya utafiti, nadharia tete, sababu za kuchagua mada, mipaka na upeo, misingi ya kinadharia, yaliyoandikwa kuhusu mada yetu na njia za utafiti. Katika sura ya pili. tumezungumzia msuko wa riwaya ya Mafamba ambao unajenga msingi wa uelewa wa riwaya hii. Tumeiona riwaya hii kuwa ya kuvutia na' kusisirnua hasa kutckana na usimulizi wake unaoelezea masuala nyeti ya kisiasa ya jamii yetu katika mtindo mpya wa uandishi kwa njia inayokiuka sifa za uandishi wa riwaya za jadi. Katika sura ya tatu tumeshughulikia uchimuzi katika k iwango cha wahusika. chimuzi huu unatokea katika kiwango cha maana au kisemantiki. Tumebainisha kwamba, uchimuzi wa wahusika katika riwaya ya Mafamba unabainika kupitia kwa usawiri wao kiasi cha kubatilisha clhana nzima ya uhusika hata ingawa matendo yao na wasifu wao unachukuana na hali ya kisasa ya maisha ya jamii yetu kwa jinsi tunapata kuwatambua, kutambua tabia zao na rnielekeo yao. Aidha kupitia kwa uchirnuzi katika kiwango hiki. dharnira ya mwandishi na aidha maudhui katika riwaya hii yanabainika. Sura ya tatu inahusu uchimuzi katika kiwango cha matumizi ya lugha. Ili kufanikisha lengo letu, tuliangazia vipengele vya matumizi ya lugha katika kiwango cha kimsamiati na kisernantiki. Utafiti wetu umebaini kuwa, viwango hivi vinachimuza sifa zilizozungumziwa na Wana- Urasimu kama uajinabishaji au kufanya kazi ya kifasihi kuonekana kuwa ngeni, matumizi ya mbinu kadha za uwasilishaji na rnatumizi ya kipekee ya lugha. , Sura ya tano inahusu hitimisho la utafiti. Katika sehemu hii, tumerejelea mada ya utafiti huu na maswala ya kimsingi tuliyoyaelezea katika sura ya kwanza. Kutokana na matokeo ya uchanganuzi data yetu, tumerejelea nadharia tete zetu ili kuzikubali na pia tumetoa mahitimisho na mapendekezo ya utafiti wa baadaye.

One of the most common difficulties organizations face in strategic planning is turning their strategy and vision into reality. A new approach to strategic management was developed in the early 1990s. This new system was named the Balanced Scorecard (BSC). The BSC is a management system that enables organizations to clarify their vision and strategy and translate them into actions. This study set out to establish how KRA applied the BSC in implementing its strategies. The challenges faced and the benefits realized from applying the BSe. It was established that KRA adopted the BSC in its second corporate strategy and has continued to use it in implementing its strategies. It was also establish that KRA constructs its corporate BSC from its corporate strategy. The BSC is then cascaded down the organizational hierarchy. However the study established that KRA faces a challenge in BSC cascading. KRA has realized several benefits from using the BSe. Among these benefits include the improved appreciation and understanding of KRA vision and strategy. KRA BSC adoption is helping a great deal in institutionalizing planning in KRA and making KRA a strategy focused organization. For KRA to fully utilize the BSC, the issues that emerged from this research as indicated in the recommendation part of this study should be addressed. URI

The study examined the problems associated with transition of armed forces personal into civilian life. The study made use of extensive interviews with retired military personnel diverse in both rank: and age and covered several counties. This study covers retirees who left service between 1990 and 2003. The research recognises the excellent role played by the defence forces and the exposure not only at the local scene but at both regional and international level. However, despite the many years of training and exposure these officers and men transition to a civilian life without due preparation and find themselves in a murky world. They remain dejected and jobless. The question is, can the defence forces or government develop a friendly exist strategy? The author further recognizes that a continuum of conflict theories come to play during this study. However, the researcher settled on the conflict theory espoused by Karl Max. It is thus emerging that, retired military personnel indeed go through traumatising moments in their retirement and are indeed a potential source of both danger and conflict in ( the society. It is also noted that their comrades in the barracks exhibit lukewarm relationship. It is therefore argued that the defects that exist in the institutional structures be addressed. The researcher also recommends the downsizing (demobilisation) of the present defence forces to a reasonable and effective levels.

The objective of this study was to identify the challenges that companies listed at the Nairobi Stock Exchange (NSE) and are eligible for cross listing in the regional exchanges face, and the benefits that accrue or are realizable upon cross listing. Past research has mainly focused on the impediments to listing at the NSE and the benefits accruing to firms listed at the NSE. It might be of interest to establish what challenges and benefits are there in cross listing regionally, Research in different markets has also come out with different results in addition to highlighting that there are in majority of cases, net benefits that accrue to firms that cross list. Regional cross listing has performed dismally since the time the NSE started trading some 54 years ago and since 2001 when the first Kenyan company cross listed, and with only a further two companies cross listing into the regional exchanges, namely the Uganda Securities exchange and the Dar es Salaam Stock exchange thereafter. This is despite about 40 being listed on the main investment market segment and therefore meeting the main eligibility requirement for cross listing regionally. This would portend there are issues or challenges that eligible NSE listed companies have faced. The study used prunary data collected through questionnaires administered to respondents from 40 targeted eligible NSE listed companies. The response rate for the questionnaires administered was 60%.The data analysis procedure involved the tabulation of the responses such as the factors considered by the respondent companies to be challenges and impediments to regional cross listing. Data was also presented using tables from coded questionnaires and means, and their rankings were used to analyze and present the findings. From the study, the firms' need to attain an increased market visibility, the ability to finance growth and development out of cross listing initiative, having an improved firm's image and status, and attaining desired liquidity of company shares, are the main challenges for eligible NSE listed companies seeking regional cross listing at the Dar es Salaam and Uganda Stock exchanges. The research findings reveal that the other challenges firms listed in the Main investment market segment consider or encounter in order of ranked importance include: the development of strategic alliances and, meeting shareholder requirements. However, tax incentives, governance and capital structure issues, received low ratings in the importance of challenges. In the case of benefits realizable, those highly rated were attaining an improved corporate image and prestige, acceptance and recognition of company brand across the region, and attaining a wider capital base. With the demystifying of the perception that major bottlenecks exist and hardly any significant net benefits accrue from cross listing, more eligible companies should cross list regionally in order to reap the benefits of cross listing.