E-tax system and the manual system are two systems that can be used in collecting taxes and social security contributions. The taxes and contributions collected using the e-tax system are different from those collected by using the manual system due to different reasons based on economic and non-economic factors. Effective from July 2012, Rwanda Social Security Board(RSSB) transferred the collection of social security contributions in Rwanda Revenue Authority by utilizing e-tax system. Therefore, present study examined the effect of e-tax system payment on effective collection of social security contribution in Rwanda, determines the effects of e-tax filing system on contribution efficiency in Rwanda and identifying the ways of mitigating the challenges of e- tax system usage on contributions collection efficiency in Rwanda. Through this study, the results demonstrated that the contributors knew the major role of e-tax system in collection of social security contributions in terms of time management and reduction of related costs and consequently e-tax service system helped them to comply on time without any punishment like payment of penalties; it helped the government of Rwanda to know where the priorities to enforce in terms of social security and tax collection, and the findings of the research helped the researcher to get more knowledge about the e-tax system significant effects on the contributions increment and reduction of challenges daily met in this task as well as the self-keeping of files. To realize the study, the researcher used descriptive research study design which based on approach of qualitative and approach of quantitative for exhaustive analysis of data. The total population was 1,599 while the sample size to take was 85 respondents. The primary and secondary sources of data were used like survey questionnaires and documentary analysis. The qualitative data was analyzed using content analysis. For the quantitative data, the codification of information was done utilizing the coding structure. The analysis of the responses from survey questionnaires collected from sampled employers and employees of RSSB showed a success, where the results showed that e-tax system is well used by both RSSB employees and employers and has positive impact on the side of RSSB like increase of contribution collected, reduction of staff costs allocated to the contribution collection, paperless, saving of files space, improved customer services delivery, reduction of customers’ long line queue at RSSB offices and time management while on the side of contributors through e-tax system they got quick services and all activities related to mandatory taxes are done in one stop center without moving away, which is money saving and time management. This led to the reaching of general and specific objectives of the research RSSB is recommended to work closely with the partners especially RRA and other services providers of network, internet connectivity for providing full network and internet connection 24/24hours so that it can be accessible by everyone at any time and everywhere. This research finding is recommended to be a helpful reference to the future researchers who are interested in the similar area.

The purpose of this paper is to identify the domain of total quality management practices that best influences the corporate reputation of commercial banks. Employing quantitative, non-experimental research design and correlational technique, the study surveyed 110 randomly selected employees from six identified commercial banks in Tacurong City, Sultan Kudarat. Data were collected through personal survey using standardized, contextualized questionnaires and were analyzed using the mean, Pearson’s r and regression. Results showed that the total quality management practices and corporate reputation of the respondents are at a very high level suggesting that the measures of both variables are always manifested. The findings of the study also revealed that total quality management practices is correlated with and has significant influence on corporate reputation. When independently regressed, it was found that human resource management of the total quality management practices best influences the corporate reputation of commercial banks.

This paper presents the results of a literature review of the combination of the words "project – benefit – value – growth". The selected set of relevant papers published during the last ten years was extracted using the systematic literature review. Findings from the sample confirmed the topic's relevance but also a significant research gap. Most of the previous research primarily concentrates on a limited number of aspects related to the contribution of benefits without establishing a connection to value creation and growth. The work presented here advocates the need for comprehensive future studies on the described keywords and provides potential directions and gaps to be addressed. Results from such studies are highly relevant to guiding the practice towards the success of project-oriented companies and the project economy.

The main objective of this study is to establish a best-fit model to determine the factors that will boost the operational performance of the real estate industry in the SOCCSKSARGEN region. The paper employed a quantitative research design utilizing a descriptive-correlational design and structural equation model (SEM) technique. Structured survey questionnaires were distributed to 400 real estate practitioners in the SOCCSKSARGEN region. The respondents were selected using a proportionate stratified sampling method. The statistical tools used for data analysis were mean, standard deviation, and structural equation models. The results revealed that the level of work attitude is high, the level of systems thinking is high, the level of organizational agility is high, and the level of organizational performance is high. All latent exogenous variables, work attitude, systems thinking, and organizational agility, have significant relationships with the endogenous variable of organizational performance. The regression weight of the three generated models, structural model number 3, was found to have a direct causal relationship with organizational performance. Model number 3 depicted the direct causal relationship of work attitude ( Organizational commitment and job satisfaction), systems thinking ( Connection and elements), and Organizational agility ( Operational agility and Customer agility), which was found to be the best fit.

This study aims to determine the relationship between credit risk management and the profitability of lending institutions in Panabo City. This study used a quantitative descriptive correlational research method to know the relationship between the two variables by sampling fourty-six lending institutions in Panabo City. The study administered research questionnaires of both variables, which were interpreted using weighted mean and Pearson-r statistical tool. The level of credit risk management of lending institutions with an indicator of credit risk identification, control, assessment, and mitigation has gathered an overall mean of 4.86, with the descriptive equivalent of very high, while the level of profitability of lending institutions with an indicator return on asset and return of equity with an overall mean of 4.91 which both has a descriptive equivalent of very high. Therefore, the finding shows that there is a significant relationship between credit risk management and the profitability of lending institutions in Panabo City.

The study of the influence of financial literacy on financial inclusion and rational financial decisions and their impact on the MSME's financial performance is needed to obtain a more comprehensive understanding. The research aim is: 1) Analyze the direct influence of financial literacy on financial inclusion, the rationality of financial decisions, and the financial performance of MSMEs; 2) Analyze the two path indirect influence of financial literacy on financial performance through financial inclusion or rational financial decisions in MSMEs; and 3) Analyze the three path indirect influence of financial literacy on financial performance through financial inclusion and rational financial decisions in MSMEs. This research design is explanatory research, explaining the causal relationship between several variables through hypothesis testing. The instruments used were financial literacy questionnaires, financial inclusion, rational financial decisions, and MSME financial performance. The techniques used inferential analysis using Structural Equation Modeling- Partial Least Square (SEM PLS). The research result shows that financial literacy influences the financial inclusion, rationality of financial decisions, and financial performance of MSMEs. The results of this study indicate that financial inclusion and financial decisions can mediate the effect of financial literacy on MSME performance in parallel and serially.

The research aim is to analyze the role of entrepreneurial orientation in enhancing competitive advantage and financial performance. This research design is explanatory research, explaining the causal relationship (cause and effect) between several variables. This research is a cross-sectional study in which all research variables were measured during the same period. The object of this research is entrepreneurial orientation, competitive advantage, and financial performance. This research is in the Sarbagita area of Bali. The instruments used are entrepreneurial orientation, competitive advantage, and financial performance questionnaires. The research instrument uses 5 Likert scales. The sampling technique used is the purposive sampling. The sample consisted of 100 traditional village businesses following the objectives and needs of the research in the Sarbagita area of Bali. The analysis technique used is descriptive and inferential analysis with SEM Pls. The study results show that entrepreneurial orientation, competitive advantage, and financial performance of traditional village enterprises are quite good. Entrepreneurial orientation has a significant positive effect on the competitive advantage. Entrepreneurial orientation has a significant positive effect on financial performance. Competitive advantage has a significant positive effect on performance. Entrepreneurial orientation influences financial performance through the competitive advantage of traditional village enterprises.

This study examines the relationship between corporate practices and financial stability within Nigeria's oil and gas sector, aiming to fill a gap in the literature by providing empirical evidence and practical recommendations for enhancing financial resilience. Utilizing a descriptive and explanatory research design, the study leverages on secondary data from financial statements, industry reports, and regulatory filings to analyze the impact of governance, risk management, and operational efficiency on financial stability. The research examines a purposive sample of ten oil and gas companies operating in Nigeria between 2014 and 2023, selected based on criteria such as company size, operational duration and data availability. Descriptive and inferential statistical techniques, including regression analysis and diagnostic tests, were employed to assess the strength and direction of relationships between variables. The findings reveal that robust corporate governance, effective risk management strategies, and high operational efficiency are critical determinants of financial stability in the sector. The study concludes by recommending that firms enhance their governance practices through transparency, accountability, and the adoption of international best practices. This research contributes to the existing body of knowledge by offering a comprehensive analysis of how corporate practices influence financial outcomes in Nigeria's oil and gas sector, a key component of the national economy

The research uses econometric modeling and data from 33 observations to examine the impact of key economic variables on LFPR. The variables include GDP growth, FDI ratio; inflation and trade ratios. The results indicate that foreign direct investment (FDI) and long-term fixed rate mortgages are related, and that total lending appears unrelated; effects of GDP growth and the inflation prove less clear. The study also accounts for potential econometric model issues such as heteroskedasticity and autocorrelation in highlighting the complexity of labor market behaviour modeling. The findings also go a long way toward filling gaps in our understanding of the economic dynamics underpinning labor force participation, offering policymakers some idea regarding how to make the labor market more inclusive and effective. The conclusions of this analysis indicate that when developing policies one must take all the different social, demographic and economic aspects into consideration which influence labor force dynamics.

The Abstract of the descriptive study on neural networks in smart contracts of accounting information system concentrating on financial credit card fraud detection is as follows: Recent after emerging technology the global business trends to develop accounting and managerial system in age artificial intelligence and one of the important duties of accounting is transparency and security issues which main subject of this paper to concentrate on financial fraud detection using machine learning, particularly neural network architectures such as Convolutional Neural Networks and Recurrent Neural Networks , have shown promising results. These models have gained attention for their effectiveness, Convolutional Neural Networks excel at feature extraction through layers of convolution and pooling, allowing them to capture intricate details in data, while Recurrent Neural Networks are well-suited for processing sequential data, enabling them to analyze transaction sequences and identify irregular patterns indicative of fraud. This study provides insights into the effectiveness of neural network models, particularly in credit card fraud detection, emphasizing their potential to enhance the security and efficiency of fraud detection processes, As Smart contracts improve the security of credit card transactions by enhancing efficiency, reducing reliance on third parties, and making transaction resolutions faster. They can also strengthen consumer protection by providing clarity on each party’s exact obligations from inception. technology too improves the security of credit card transactions by providing decentralized security measures, increasing visibility and transparency, enhancing regulatory compliance, and enabling secure data sharing and collaboration to insure developing and quality of new accounting information system in age of artificial intelligence.

An important aspect of the interaction of pathogens with a macroorganism is the bacteria’ resistance to the host innate immunity. Namely against attack from macrophages, killer cells, interferons, acute phase proteins and other factors, the main task of which is the recognition of a foreign antigen and the synthesis of high-affinity antibodies. The highly specific antibodies are the main defense against bacteria. Quite a lot of tests have been developed to assess the host's ability to resist infection. The classic model for studying the mammals immune response to foreign antigens remains the determination of the various mice’ strains primary immune response (PRI) to corpuscular antigen, most often sheep red blood cells (SRBCs) [ 1, 2, 3]. Traditionally, the mice PRI to SRBC study is carried out without preserving the animal life, since the technique includes, first of all, determining the antibody-forming cells (AFCs), rosette-forming cells (RFCs) number in the spleen and bone marrow [ 6, 7, 11]. We have proposed a method for monitoring the formation of the immune response of experimental animals to a thymus-dependent antigen – SRBC, based on the leukocyte migration index (LMI) in the SRBC lysate presence. This method saves the animal life and is distinguished by the fact that the value of the LMI clearly corresponds with the animal's PIR to SRBC and has dynamics similar to the number of the immune RFCs accumulated in the spleen and the blood serum hemagglutinins' titer level ( log2T) [ 4, 5 ]. In addition, we investigated the nature of the macroorganism immune system’ reaction to the Staphylococcus aureus autoclaved culture (SAAC) introduction. In particular, it has been shown that leukocytes of intact and immunized with SAAC mice in vitro respond to the presence of SAAC ‘ lysate in the culture medium with an increase in LMI [10]. So, SAAC’ mice immunization finishing with the adequate immune response formation. In this regard, we assumed that an SAAC is quite suitable for the corpuscular antigen role.

Exchange Traded Fund is a fund that operates according to the fluctuations of a reference index such as a stock index, or a certain type of asset. In financial markets around the world, ETFs are one of the most attractive and capital-attracting investment channels. However, in Vietnam, ETFs are gradually becoming a popular investment tool, especially for investors who advocate passive investment. The article focuses on studying the investment status of ETFs in the Vietnamese stock market according to the following criteria: (1) The amount of ETFs in the Vietnamese stock market, (2) Asset size and net asset value, (3) Simulation index, (4) Volume of listed and registered securities, (5) Fund management fees and (6) Investment efficiency. On that basis, the article draws out the achieved results, remaining limitations and proposes 3 groups of solutions (1) For the Government, (2) For fund management companies and (3) For investors to promote the development of ETF funds, contributing to the goal of upgrading the Vietnamese stock market.

The paper will compare the Great Depression of 1929 and the Global Financial Crisis of 2008, arguably two of the most pivotal economic crises of all time. While these two crises took place in such different times, the state of the social, economic, and technological atmosphere surrounding them was unique to each condition and event. Looking into the various causes, developments, and aftermath of both events, this research is done by observing some of the societal and governmental responses that were occurring during each. It points out the differences between the two periods in terms of economic structure and how the crises were handled differently, drawing especial attention to some of the lessons learned from the Great Depression that influenced responses in 2008. This paper furthers the analysis of how Greece was affected by the crisis of 2008, given the peculiar challenges that had presented as a result of its macroeconomic imbalances and fiscal issues. The comparative analysis underlines similarities and differences between the two crises. It concludes that, while the effects of both were really serious on a global scale, in 2008, the already globalized economy made policy responses more coordinated and effective to avoid a deeper and longer economic downturn. Lessons learned from these crises point out the necessity for proactive action in order not to face further disasters in the economy.

Credit risk is one of the most significant banking risks, which entails the borrower's failure to meet contractual obligations. Credit risk and bank performance in Philippine rural banks from 2018 to 2022 are examined in this study. The Bangko Sentral ng Pilipinas' rural banks' publicly available financial statements are used to evaluate this association. The study utilizes a quantitative research method. The data were analyzed using the Kendall's Tau correlational research design. The study encompasses a total enumeration of 92 rural banks in the Philippines. Bank performance is measured using return on equity. The loanloss provision ratio quantifies the credit risk. Moreover, the results demonstrate that credit risk exerts a detrimental and somewhat substantial impact on bank performance. As the level of credit risk rises, the financial performance of rural banks declines. This implies that Philippine rural banks must adequately and carefully manage their credit risk to ensure financial stability and performance.

The study focused on the effect of accountability on service delivery at the state department for public service. The study was based on the new public management theory. Targeting 173 individuals from the State Department of Public Service, from different directorates and divisions, this study employs descriptive research design. A structured questionnaire was utilized. Stratified random sampling was used to identify the size of the sample from each stratum but them simple random was used to identify the specific respondents for the study. The reliability of the questionnaire was tested using Cronbach alpha, while construct and content validity was done using expert opinion with the help from the supervisor. Regression and correlation, Chi-square, Fisher’s test and ANOVA was used. Frequency tables, percentages, pie charts, bar graphs and the regression and correlation model will be used to present the analyzed data. In addition, the study's conduct guarantee anonymity, confidentiality, neutrality, and informed consent. From the findings the study concluded that there exists a positive and significant relationship between accountability and service delivery at the State Department for Public Service. The study recommended that implementing integrated financial systems with built-in controls, audit trails, and data analytics capabilities can help identify irregularities, prevent fraud, and ensure compliance with budgetary allocations and regulatory requirements. The study also recommended concerning target setting the study recommended that public institutions should regularly review and adjust targets based on changing circumstances, emerging priorities, and lessons learned from performance assessments.

Intellectual property rights (IPRs) are becoming increasingly important as the world becomes more globalized as it fosters cross-border trade, innovation, and economic integration. Vietnam, rapidly integrating into the global economy, is placing significant emphasis on this issue. Over the past decades, Vietnam has made significant strides in aligning its domestic laws with global IP standards. This has been achieved primarily through Vietnam’s active participation in key international treaties, such as the World Trade Organization's Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS), the Berne Convention for the Protection of Literary and Artistic Works, and the Paris Convention for the Protection of Industrial Property. In addition to these multilateral treaties, Vietnam has also committed to high standards of IP protection through its involvement in modern free trade agreements (FTAs), including the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and the EU-Vietnam Free Trade Agreement (EVFTA). These FTAs have pushed Vietnam to implement more stringent IP regulations, offering better protection for patents, copyrights, trademarks, and other forms of intellectual property. As a result, the country has introduced significant legislative reforms, enhanced the protection of IP rights and aligned its legal framework with international best practices. Continued efforts to improve enforcement, capacity building, and international cooperation will be crucial for Vietnam to sustain its progress and foster an environment that encourages innovation, attracts foreign investment, and strengthens its competitive position in the global economy.

The purpose of this study was to establish the influence of supplier development practices on supply chain performance in manufacturing firms in Nakuru County, Kenya. The study focused on all manufacturing firms that are members of the Kenya Association of Manufacturers (KAM). The study was anchored four theories, namely; Transaction Cost Economics Theory, Resource Based View Theory, Grey System’s Theory and Social Capital Theory. The study employed a descriptive survey design. The target population of the study was all 45 manufacturing firms and specifically targeted 2 senior supply chain/procurement officers. This study used questionnaires in collecting data from the target group. The researcher carried out a pilot-test with a small representative sample identical to, but not including the group in the survey. Before inferential analysis, the data tested to ascertain that the data met various assumptions of regression. The study established that supplier development [r=.757**, p=.000] had a strong and positive correlation with supply chain performance. The study therefore concluded that supplier development was a strong predictor of supply chain performance in manufacturing firms. The study recommended the need for manufacturing firms to benchmark their supplier training mechanism with industry best practices and thereby align the technical capabilities of their suppliers to meet the continuously changing supply chain needs.

Omni-channel supply chain orientation improves efficiency by integrating inventory management and streamlining processes across multiple sales platforms, reducing redundancies and costs. It also enhances agility by enabling quick responses to market shifts and supports sustainability through optimized logistics and reduced waste in operations. Nonetheless, oil marketing firms in Kenya confront significant obstacles in acquiring and sustaining a diverse supplier network and streamlined distribution infrastructure. At present, the primary challenge in the oil sector is minimizing the supply costs of products. It was against this background that the researcher assessed the influence of omni-channel supply chain orientations on the procurement performance of oil marketing firms in Nairobi, Kenya. The study was anchored on network theory. The study adopted a descriptive research design. The target population was the oil marketing firms operating in Nairobi County. Therefore, the study's unit of analysis comprised the 114 oil marketing firms, with the unit of observation being the 114 procurement managers of the aforementioned companies. The questionnaires was used in data collection. Descriptive and inferential data analysis were employed. In descriptive analysis, means, percentages and standard deviations were used. In inferential analysis, correlation analysis and regression analysis were utilized. Statistical Packages for Social Sciences (SPSS) aided data analysis. Findings were presented through tables. The descriptive research findings indicated that omni-channel orientation affected the procurement performance of oil marketing firms. Inferential analysis, particularly correlation results, revealed significant relationship with coefficient of (r=0.740**; p=0.000) between omni-channel orientation and procurement performance. Furthermore, the regression analysis showed a coefficient of determination of R2=0.548, indicating that omni-channel supply chain orientation explained 54.8% of the variation in procurement performance, highlighting its significant influence on the procurement performance of oil marketing firms. The study concludes that omni-channel orientation improves procurement performance through better channel integration and order fulfillment. The study recommends that oil marketing firms streamline sales channels and optimize sourcing strategies to improve order fulfillment and procurement performance.

Rural electrification projects are aimed to deliver electricity to rural communities, fostering economic development and contributing to overall national economic growth and poverty reduction. These projects are entirely funded by the Kenya national government and are thus expected to adhere to designated project timelines. However, the Auditor General’s report (FY 2021/2022) findings indicated that 47% of rural electrification projects encountered delays, stalled, or fell behind schedule, particularly in the Central Rift Region, Kenya. Therefore, this study examined the influence of monitoring and evaluation planning on performance of rural electrification projects in Central Rift Region, Kenya. The study reviewed critical planning theory. A descriptive research design was employed in this study. The target population for this study was the 116 ongoing rural electrification projects in Central Rift Region. Census sampling technique was employed where an accessible population of 116 project managers formed the sample for the study. Findings established that M&E planning affected the performance of rural electrification projects. The regression analysis revealed a coefficient of determination of R²=0.495, indicating that monitoring and evaluation practices accounted for 49.5% of the variation in the performance of rural electrification projects. This demonstrates that M&E planning had a significant effect on the performance of these projects. The study concluded that effective M&E planning is essential for the success of rural electrification projects, as it ensures accurate progress tracking, timely adjustments, and efficient resource use. The study recommended that project managers align M&E plans with project objectives for accurate tracking and timely adjustments, incorporating flexibility to adapt to changing conditions and regularly updating plans.

This study investigated the effects of foreign market entry strategies on the globalization of agribusinesses in Kiambu County in Kenya. It was based on a surveyed of 68 agribusinesses that had formal registration with Kiambu County trade offices. A sample of 55 firms were selected through stratified random sampling according to the category of agribusiness engaged. Four foreign market entry strategies were surveyed namely: Direct Exporting, Joint Ventures, Agency Exporting, and Global Sales Team. Data was collected using a semi-structured questionnaire and analyzed using qualitative and quantitative techniques. The findings revealed that direct exporting was the most widely adopted foreign market entry strategy at 60% with Joint ventures accounting for 20% of the firms. Another 13% were relying on a state agency, while 7% relied on the use of global sales teams. It was found that each of the foreign market entry strategy adopted had different impact on the firms in performance. Direct exporting emerged as the most effective method for achieving successful business outcomes. The study recommends that agribusinesses should diversify their market entry strategies in order enhance their competitiveness in global markets, and much support should be provided to enable them do direct exporting.

Since the commencement of Kenya's Strategic Plan, Vision 2030, in 2008, the country has seen a significant expansion in the number of universities, particularly private universities as opposed to public universities. By 2023, there were 33 private universities, up from 12 in 2008. Over the same time period, the proportion of rise in student enrolment has not kept pace with growth, owing to the constraints imposed by University entry grades and credentials criteria. Globally, private higher education remains the fastest-growing sector of higher education. The result has been intense competition, threatening the viability and profitability of many private universities. The study sought to assess the impact of cost leadership strategic strategies on the performance of private universities and was a case study of Gretsa University, a private university in Kenya. The study's aims were to determine the impact of pricing strategy, operating strategy, and integration strategy on the performance of private institutions in Kenya. The Resource Based View Theory, the Dynamic Capabilities Theory, and Michael Porter's Industrial Forces model served as the study's framework. A descriptive research design was used with a quantitative methodology. Primary data was obtained based on a census of the whole population of 19 top managers who were designated as the ones in charge of strategy formulation and implementation. They comprised academic and non-academic department leaders, as well as the university's top executives. The data was collected using a self-administered semi-structured questionnaire. The data gathering items contained both closed-ended and open-ended inquiries. To address the research questions, the data was analysed using a quantitative data analysis methodology and tools, and the results were presented as descriptive and inferential statistics. The study discovered a correlation value (R=0.892), indicating a high relationship between the predictors (cost leadership strategy approaches - pricing, operational and vertical integration strategies) and the dependent variable (performance of private institutions in Kenya). The coefficient of determination (R2=0.751) indicated that the model explained 75.1% of the variation or change seen in University Performance. This study recommended fully owning the supply chain to eliminate middlemen such as student enrolment agencies and bodies, maximizing technological adoption by fully digitizing all student life processes, and bundling short courses with main courses, all while maintaining quality services and avoiding cuts in critical areas such as innovation, research, and customer service. Additional research should look into additional factors that may influence the performance of private universities in Kenya.

This paper focuses on the social needs of elderly individuals participating in community activities, specifically through a case study of Xiangqi (a type of Chinese Chess) clubs in Vietnam. It identifies five key needs: Affiliation needs, Communication needs, Recognition and Esteem needs, Collaboration and Co-development needs, and Social security needs. The results indicate that Xiangqi clubs play a significant role in meeting the social needs of the senior citizens in Vietnam. The survey revealed that the need for connection and communication is the most critical, as it helps the elderly maintain social ties and improve their quality of life. Additionally, Xiangqi clubs effectively address social security needs and create a collaborative environment for elderly individuals to learn and develop various skills. Participation in Xiangqi clubs contributes to the mental health and happiness of the elderly amidst the challenges of an aging population in Vietnam. Based on these findings, the paper proposes several recommendations to enhance participation and improve the effectiveness of Xiangqi club activities for older adults.

The real estate sector in Kiambu County, Kenya, has experienced significant growth over the past decade, driven by urbanization, population growth, and increased demand for residential, commercial, and industrial properties. Despite this growth, real estate companies in the region face challenges in achieving consistent performance. Investment strategy plays a critical role in determining the success and sustainability of real estate companies, influencing decisions related to property acquisition, development, financing, and portfolio management. However, the extent to which different investment strategies impact the performance of these companies’ remains unclear therefore the study sought to address the gap in understanding by investigating the influence of investment strategy on performance of real estate companies in Kiambu County. The study was anchored on the balance scorecard theory and modern portfolio theory. The study adopted causal research design. The unit of observation was 52 finance officers, 52 managers and 52 assistant managers of 52 selected real estate firms in Kiambu County. The total unit of observation was 156 respondents from the real estate firms within Kiambu County. The study adopted census technique to incorporate all the 156 corporate level team. Questionnaires were used to collect primary data desirable for the study. Pilot-test was conducted in Real Estate Firms in Nairobi County whereby 16 managers were issued with questionnaires. Internal consistency was utilized to evaluate the reliability using a Cronbach's Alpha value at a threshold of 0.7. The study used both descriptive and inferential statistics. Descriptive analysis included frequency, percentage, mean and standard deviation. The inferential statistic involved Pearson and regression correlation analysis which established the relationship between the independent and dependent variable. The study concluded that there exists a positive and significant relationship between investment strategy and performance of Real Estate Companies in Kiambu County. The study recommended that Real Estate Companies should develop comprehensive strategic plans that align with focusing on investment diversification, efficient funding utilization, sustainable growth, and quality assurance.

Logistics in procurement has recently gained a lot of dominance due to its significance that has not only made management of organizations easier but also more efficient in a competitive global village. With massive changes occurring in the operation models and marketing strategies of public sector organizations, procurement certainly plays a key role and influences how an organization achieves its objectives. Logistics strategies is an umbrella term that incorporates the entire array of activities that in one way or another are involved in obtaining resources and managing their inflow into an organization towards the end user. The purpose of the study was to examine the effects of logistics strategies on supply chain performance of beverage manufacturing companies: A case of coca cola East Africa, Nairobi. The specific goalwas to find out how inventory management strategies affect supply chain performance. The study was guided by four theories that included; Inventory control theory, social exchange theory, lean theory, and Just-In-Time. The study had a focus on all staffs at procurement and supplies department of the company. Out of a target population of 260 employees, a stratified sampling technique was employed in sampling 78 employees that participated in the research. Descriptive survey research design was used by the researcher since it included all measurement techniques that entail asking respondents questions. Data was gathered using questionnaires. Of the 78 questionnaires, fully answered questionnaires that were received back were 68 and which were used in data analysis.Descriptive statistics was analyzed using the Statistical Package for Social Sciences (SPSS) version 24.0 and the findings were presented in form of frequencies and percentages through tables. Both correlation coefficient and regressions were carried out. From the findings, the result indicated a positive statistical relationship between logistic strategies and supply chain performance. It was concluded from the findings that that inventory management strategies were significant in explaining supply chain performance among beverage manufacturing companies.

The study sought to examinethe effect of credit rationing practice on the financial performance of commercial banks in Kenya.The study was based oncredit rationing theory.A descriptive research design was used for this study.The study targeted one credit manager in the 39 commercial banksin Kenya. The sample size was 39 respondents and the census was to select all the respondents. Both primary and secondary data were collected primary data was collected through structured questionnaires while secondary data was collected from financial statements of commercial banks and central bank annual reports. Statistical Package for the Social Sciences Version 25 was used for the analysisof the data. Both descriptive andinferential statistics were used to examine the data. Frequencies, means and percentages were used to analysedescriptivestatistics., Pearson's correlation and multiple regression models were employed to understand more about the relationships between the variablesin inferential statistics. Tables displayed the results of the analysis. The study resultsshowed a strongpositive statistically significant correlation between credit rationing and the financial performance of commercial banks in Kenya (r=707;p=0.000<0.05).From the regression analysis R Square value of 0.569, the variable predicted in the model is responsible for approximately 56.9% of the variability in financial performance,

The study sought to examinethe effect of credit rationing practice on the financial performance of commercial banks in Kenya.The study was based oncredit rationing theory.A descriptive research design was used for this study.The study targeted one credit manager in the 39 commercial banksin Kenya. The sample size was 39 respondents and the census was to select all the respondents. Both primary and secondary data were collected primary data was collected through structured questionnaires while secondary data was collected from financial statements of commercial banks and central bank annual reports. Statistical Package for the Social Sciences Version 25 was used for the analysisof the data. Both descriptive andinferential statistics were used to examine the data. Frequencies, means and percentages were used to analysedescriptivestatistics., Pearson's correlation and multiple regression models were employed to understand more about the relationships between the variablesin inferential statistics. Tables displayed the results of the analysis. The study resultsshowed a strongpositive statistically significant correlation between credit rationing and the financial performance of commercial banks in Kenya (r=707;p=0.000<0.05).From the regression analysis R Square value of 0.569, the variable predicted in the model is responsible for approximately 56.9% of the variability in financial performance,

Supply chain digitization within the supply chain agility optimizes the procurement processes which drives better performance in terms of value delivery. However, farmers' cooperative societies in Kenya are yet to maintain stable procurement performance. Therefore, the current study assessed the effect of supply chain digitization on the procurement performance of farmers' cooperative societies in Kiambu County. The study was anchored on complex adaptive systems theory. The descriptive research design was employed. The present study’s target population was the 35 farmers’ cooperative societies in Kiambu County. These cooperative societies were the unit of analysis. The unit of observation was the 201 procurement committee members and the 35 general managers. Stratified random sampling was applied to obtain sample of 93 respondents. Questionnaires were utilized in data collection. Descriptive and inferential statistical methods were employed in data analysis. Under descriptive analysis, means, percentages and standard deviations were used while inferential analysis employed Pearson’s correlation and multiple regression analysis. Statistical Packages for Social Sciences (SPSS) will aided data analysis. Tables were used in presenting the findings. Descriptive findings established that supply chain digitization affect the procurement performance. The correlation analysis revealed a significant relationship (r=0.707**, p=0.000), between supply chain digitization and procurement performance. Consequently, supply chain digitization plays a crucial role in influencing the procurement performance of farmers’ cooperative societies. Regression analysis further indicated that 49.9% of the variation in procurement performance was attributed to supply chain digitization, underscoring its significant effect. It is recommended that farmers' cooperative societies should prioritize standardizing information-sharing processes among members to enhance coordination and decision-making. Additionally, fostering partnerships with relevant stakeholders can create synergies that support the adoption of digital tools, leading to improved procurement performance

An efficient procurement process serves as the cornerstone of manufacturing operations. However, procurement performance among manufacturing companies faces significant challenges, impeding their efficiency and competitiveness in the market. According to a survey by the Kenya Association of Manufacturers, manufacturing firms in Kenya cite procurement inefficiencies as a major obstacle to growth and profitability. One of the primary reasons for this poor performance stems from inadequate contract management practices. Therefore, the study sought to assess the effect of contract dispute resolution practices. The study was guided by game theory. The study adopted a descriptive research design. The study targeted 52 Nakuru County manufacturers. 52 supply chain managers from 52 Nakuru County manufacturing enterprises. Since the targeted population was manageable, the researcher used census technique to incorporate all 52 targeted respondents. The researcher collected primary data using structured questionnaires. The questionnaire incorporated closed items. The collected data was quantitative in nature. Quantitative data was analyzed through the aid of Statistical Package for Social Sciences version 25. Descriptive and inferential statistics was employed in the study to analyze quantitative data. Descriptive statistics involved the use of, mean and standard deviation. Inferential statistic involved the use of correlation and regression analysis. Data was presented in form of tables. The findings revealed that the Cronbach alpha value for all the variables was above 0.7 therefore the study concluded that the data collection instrument was reliable. The finding revealed that there is a strong positive correlation between contract dispute resolution practice and procurement performance (r=0.541; p<0.05). From the conclusion the study recommended that manufacturing companies should also develop robust contract dispute resolution. Clear procedures for dispute resolution, including arbitration and mediation processes, is essential for managing conflicts in a structured and fair manner.

Effective procurement performance is crucial for ensuring the efficient delivery of public services and the optimal use of resources. However, procurement processes in many government institutions, including Nakuru County, often face challenges related to inefficiencies, delays, and cost overruns, which can be traced back to poor supplier relationship management therefore the study sought to assess the effects of supplier coordination on procurement performance in the county government of Nakuru. The study was informed by resource dependency theory, and balance score card model. The study adopted a descriptive research design. The unit of analysis was 10 departments in the County Government of Nakuru. The unit of observation was top and middle level employee working in procurement and finance departments. This included 35 procurement and 47 finance officers working in the 10 departments in the County Government of Nakuru. Census technique was used to incorporate all the study respondents. Primary data was collected using questionnaire. A pilot-test was conducted at Uasin Gishu County where 8 questionnaires were issued out to the procurement officers. Reliability was determined by use of Cronbach’s Alpha. Quantitative data was analysed by use of Statistical Package for Social Sciences. Both descriptive and inferential statistics were used in the study. Descriptive statistics involved the use of percentages, frequencies mean and standard deviations. Inferential statistic involved the use of correlation analysis and multiple regression analyses. Correlation analysis was used to determine the nature of the relationship between variables. From the findings the study concluded that there is a positive and statistically significant correlation between supplier coordination and procurement performance (r=0.441; p<0.05). The study recommended that the County Government should adopt collaborative tools and technologies that facilitate seamless communication and information sharing with suppliers, and foster an environment that encourages suppliers to offer innovative solutions to enhance procurement processes.

In order to achieve better performance, SACCOs have been compelled to reconsider their expansion strategy due to intensified competition within the Kenyan market. The purpose of this study was to investigate how expansion strategy has affected Kirinyaga County SACCO performance. The primary focus of the study was to investigate how the performance of SACCOs in Kirinyaga County is affected by branch expansion strategy, technological adoption, agency banking, and competitive intensity strategies.In support of the research were four key theories of Ansoff’s product market growth approach, Task-Technology Fit, Theory of Operational Excellence and The Porter's Theory of competitive advantage.In this study, a descriptive research design was employed. The Kirinyaga County Co-operative Union database for 2024 indicates that there are 60 SACCOs in the Kirinyaga County, making it the target population; from which a purposive sampling technique of 52 SACCOs Operational Mangers were selected. The Primary data which was used was collected using a semi-structured questionnaire. The data collection instruments were subjected to pre-testing and then piloted to determine their reliability and validity. The revised data collection instrument after piloting that was self-administered to the representatives of senior management of the SACCOs and the data collected was analyzed using both quantitative and qualitative methods. The results of the analyzed data were reported in descriptive and inferential statistics according to the study objectives. Descriptive statistics was used to summarize the results using frequencies, means and variances. Inferential statistics was based on correlation analysis and multiple regressions. Multiple linear regression was used to understand the relationship between the dependent variable and the independent variables. The study findings revealed that the initial model, which included branch expansion, technological adoption, and agency banking as predictors, explained 67.7% of the variance in SACCO performance (R Square = 0.677). The addition of interaction terms involving competitive intensity in the second model only marginally increased the explained variance to 68.5% (R Square = 0.685), but the R Square change of 0.007 and the F Change of 0.305 were not statistically significant (p = 0.822). This suggests that competitive intensity did not substantially improve the model's ability to predict performance. This suggested that SACCOs facing higher competitive intensity tended to have better performance outcomes. The study concluded by advising SACCOs to develop and monitor key performance indicators (KPIs) that are essential to their operational effectiveness, member satisfaction, and financial stability. The study recommended further research to be carried out on other variables that affect expansion among SACCOs, as the three independent variables in this study contribute only 65.4% of performance of SACCOs in Kirinyaga County.

The increasing prevalence of reverse logistics adoption in modern supply chains can be attributed to its strategic approach in optimizing resource utilization, mitigating environmental impacts, and enhancing overall supply chain efficiency. Empirical research examines the relationship between reverse logistics practices and organizational performance. However, few studies have focused on reverse logistics and its relationship with procurement performance. By analyzing the complex interplay between reverse logistics and procurement performance, this study aimed to address a significant gap in the current body of knowledge. The general objective of the study was to establish the effect of reverse logistics on the procurement performance of private dairy firms in Kiambucounty. The study was also guided by a specific objective namely to examine the effect of returns management on the procurement performance of private dairy firms in Kiambu county. This study used a descriptive research design. The target population included staff in management, procurement, finance, sales and marketing, and logistic departments. Primary data was collected by use of questionnaires. Descriptive analysis was used in analyzing descriptive data. MS Excel and Statistical Package for Social Sciences (SPSS version 21) were used to describe the data. Frequencies, percentages, means and other central tendencies were used. The results were presented by use of tables. Mean scores and standard deviation were used to analyze Likert scale. Open-ended questions were analyzed by use of content analysis. A multiple regression analysis was carried out to find out the association between reverse logistics and procurement performance. To determine the significance level of the model ANOVA was adopted. The study found that returns management had significant positive relationship with procurement performance in private dairy firms in Kenya. The study recommends private dairy firms to enhance returns management systems to improve their procurement performance.

Audit quality is crucial for upholding the integrity of the audit profession. However, due to its complex nature, auditing firms find it challenging to integrate audit quality as part of their organizational mandates. The main purpose of this study was to describe and analyze the status of audit quality within the global audit industry over the past decade thru the perspective of the Big 4 firms. Data were gathered from published annual reports spanning a ten-year period thru in-depth document analysis and were subjected to statistical, trends, and comparative analyses. Results revealed that the Big 4have already been integrating audit quality concepts in their organizational operations even before formal audit quality management standards have been promulgated. They were able to identify proxies for effectively measuring audit quality. In addition, they also determined indicators that could potentially influence audit quality and classified them according to both organizational and operational parameters. These findings suggest that the Big 4 identify themselves as comprehensive organizational entities other than being mere external assurance providers. Smaller and local auditing firms can therefore look to the Big 4 for guidance on how to achieve and integrate audit quality within their own unique organizational and operational contexts.

Problem Statement: The Nyandarua County Integrated Development Plan 2023 indicates that just 32% of initial road projects were completed on schedule and under budget, leaving a concerning 68% unfinished and subject to cost overruns. Despite the County Government acknowledging the return of monies allocated for development projects to the National Treasury, this indicates a deficiency in effective project risk mitigation measures (County Government of Nyandarua, 2023). General objective of the study: To investigate how risk reduction affects performance of rural road projects in Nyandarua County, Kenya Research Design: The study adopted a descriptive research design. Finding: Risk Reduction showing significance (B = 0.048, Sig. = 0.035), suggesting that implementing these strategies can effectively enhance project performance. Conclusions: The findings demonstrate a strong consensus among respondents regarding the substantial benefits of implementing risk reduction strategies in rural road projects. These strategies are seen to significantly improve response times and facilitate quicker decision-making, which positively influences project timelines. Recommendation: To leverage the substantial benefits of risk reduction strategies in rural road projects, it is recommended that stakeholders prioritize the integration of these strategies throughout all phases of project planning and execution. This includes conducting comprehensive risk assessments to identify potential challenges early on and implementing proactive measures to mitigate them.

The purpose of this study was to establish the influence of supplier development practices on supply chain performance in manufacturing firms in Nakuru County, Kenya. The study focused on all manufacturing firms that are members of the Kenya Association of Manufacturers (KAM). The study was anchored four theories, namely; Transaction Cost Economics Theory, Resource Based View Theory, Grey System’s Theory and Social Capital Theory. The study employed a descriptive survey design. The target population of the study was all 45 manufacturing firms and specifically targeted 2 senior supply chain/procurement officers. This study used questionnaires in collecting data from the target group. The researcher carried out a pilot-test with a small representative sample identical to, but not including the group in the survey. Before inferential analysis, the data tested to ascertain that the data met various assumptions of regression. The study established that supplier development [r=.757**, p=.000]had a strong and positive correlation with supply chain performance. The study therefore concluded that supplier development was a strong predictor of supply chain performance in manufacturing firms. The study recommended the need for manufacturing firms to benchmark their supplier training mechanism with industry best practices and thereby align the technical capabilities of their suppliers to meet the continuously changing supply chain needs.

The purpose of this study was to establish the influence of task planning on performance of ongoing National Government Constituency Development Funded infrastructural projects in Nyandarua County, Kenya. The study was anchored on dynamics capability theory. The study employed a descriptive research design. The target population were 100 elements comprising 36 project committee members and 64 project beneficiaries in the 64 CDF projects in the county. Since the target population was fairly small, the study undertook a census study. Closed ended questionnaires were used in collecting data. The collected data was then analyzed using both descriptive and inferential statistics with the aid of the Statistical Package for Social Sciences. The study established a strong positive correlation between task planning (r=.571**, p=.000) and project performance. The study also established that the R-square of 0.326 implied that task planning explained 32.6% of variation in project performance. The study concluded that task planning has significant influence on project performance in CDF projects. The study recommends the need to increase in quality and quantity of technology integration in the planning process so as to enhance the quality of planning outputs. The study recommends a review of the NG-CDF Act to make it de-politicized, enhance oversight, review project identification process and promote efficient resource utilization thereby enhancing project management practice.

Problem Statement: Fraud in SACCOs has been on the rise in the recent past. In 2021, SACCOs lost around $10,600 in the 17 months leading up to March 2021, according to the Kenya Financial Sector Stability Report from the Central Bank of Kenya (CBK, 2021). To conduct fraud, the attackers targeted systems' weak controls General objective of the study: To investigate effect of fraud risk assessment on the financial performance of deposit taking SACCOs in Laikipia County. Research Design: In this study, a descriptive survey design was utilized. Finding: The regression analysis reveals that risk assessment has a significant positive influence on financial performance, with an unstandardized coefficient of 0.942. This suggests that for every one-unit increase in Risk Assessment, Financial Performance improves by 0.942 units. Conclusions: The researcher concluded that the identification and prioritization of potential sources of fraud showcase proactive measures taken by these organizations. This is further reinforced by the evaluation of the likelihood of various fraud types occurring, indicating a thorough understanding of potential risks. Recommendation: The study recommends that given that risk assessment has a statistically significant positive impact on financial performance; it is advisable for deposit-taking savings and credit cooperative societies in Laikipia County to prioritize and strengthen their risk assessment processes.

The study sought of the study was to establish the influence of strategy formulation on the corporate governance of selected hotels in Nakuru County. The study was grounded on resource dependence theory. This study employed an explanatory research design The study targeted one general Manager, one Marketing Manager and one Operations Manager in each of the 51 hotels totalling 153 respondents. Census was used to where all the respondents were involved in the study. Data was collected through structured questionnaires. Data was then analyzed using both descriptive and inferential statistical methods using Statistical Package for the Social Sciences Version 25. Tables displayed the results of the analysis. The study concluded that there exists a moderate positive and significant relationship between strategy formulation on corporate governance of selected hotels in Nakuru County, (r=0.518 and p=0.000). From the regression analysis the value of R Square = 0.631. The findings showed that the Corporate Governance of Selected Hotels in Nakuru County was 46.3% as explained by the independent variables under this study while 53.7% is the variation due to other factors which have not been covered in this study.