In today's fast-changing business world, keeping costs under control is essential for any business to succeed in the long run. The increasing competition worldwide has led numerous companies to focus on managing costs as one of the critical approach in business strategies. Kenyan businesses are struggling with big increases in costs, which is making them less profitable and sometimes even forcing them to shut down. This study sought to understand how using cost control measure impacts the financial performance of manufacturing companies in Kenya, specifically looking at Bamburi Cement Limited. The primary objective was to examine how cost control strategies, particularly budget management, cost monitoring, cost allocation and government policy, affected Bamburi Cement Limited's financial performance. Studies on cost control measures and how it affects financial performance have not found a single viable strategy and lack agreement on efficient approaches. Additionally, there is a dearth of research relating certain cost management tactics to financial success, which restricts our understanding of how these tactics affect financial results. To find out how cost management tactics impact the company's financial performance, the study employed a descriptive research approach. The sample size was calculated using Taro Yamane's formula. 850 people are the target population, and the research focused on a sample of 272 workers at Bamburi Cement Limited. Through simple random sampling questionnaires were administered and the response rate realized was 91.9%. Correlation analysis, regression equations, charts and bars and Statistical Package for the Social Sciences (SPSS) software were utilized in data analysis. The findings revealed that variations in financial performance of the company is explained by budget control (45.4%), cost monitoring (38.6%), cost allocation (27%). In addition, the financial performance is also explained by Government policies (11.9%). The study concludes and recommends need to enhance the budgetary controls through improving the mechanism for budgeting as the mechanism for enhancing profitability. There is need to improve the stakeholder’s involvement in cost monitoring especially in assessing the costs involved in determining costs. Further, the cost allocation appropriateness needs to be enhanced through enhancing the cost allocations mechanisms as practical situations to improve profitability. There is need for further studies on the effects of cost control techniques in other sectors rather than manufacturing one and assess whether they could yield similar results.

Compensation methods in civil liability are actually one of the methods of implementing the obligation of losses that cannot be compensated by single methods. It is necessary to study different methods of damage repair and the efficiency and adequacy of each one. In this article, the basic goal of compensation for lost rights is stated for this purpose, and the major merits and benefits of compensation have been studied and researched. According to different definitions from the point of view of jurists in the quarterly and various publications from reliable domestic sites, as well as the study of civil liability from different points of view and reliable reference, it can be pointed out that this important point can be based on the main goal of civil liability in Therefore, compensation for the damage done should be considered in order to achieve the new legal principles of punishment that accepts the basis of fault. Different theories will be different by proving the fault of the doctor’s commitment to the result or by the subject, which sometimes has unfortunate consequences. The civil responsibility of the doctor is actually the responsibility of the doctor for the damage he causes to the patient during surgery or treatment. This damage can be caused by the doctor’s failure to perform his duties properly or even errors during treatment or surgery. In general, whenever a person is obliged to compensate another person, he has a civil responsibility towards him. It is not correct for a doctor to perform an operation whose harm is greater than the benefit for the patient, and derma is considered permissible if it is beneficial for the person’s health.

Uganda has been a destination of foreign direct investment (FDI) since colonial days. Attracting FDI however, began to be prioritised as an accelerator of economic recovery, growth, and development from the 1980s. This prioritisation triggered a stream of research to analyse Uganda’s ability to attract desired FDI as well as the performance and sustainability of the attracted FDI. This research stream has generated an appreciable and rising volume of scholarship over the years. A scrutiny of this scholarship reveals, nevertheless, that it has largely taken economic, political, regulatory, institutional, or environmental perspective. While these perspectives are essential in understanding FDI to Uganda in terms of its trend of inflow as well as realised gains and impact, they are not sufficient in guaranteeing the sustainability of the attracted businesses. The sociological legitimacy perspective has not attracted much scholarly attention. As such, not much is known about the sociological legitimacy of FDI in Uganda. Yet, conceived as the level of societal goodwill accorded to firms, including those established using FDI, this perspective is among the factors that influence their sustainability in business. Therefore, the objective of this article is to analyse the level of sociological legitimacy of the companies established in Uganda using FDI, and its influence of their sustainability. This objective was met based on cross-sectional survey data collected using a semi-structured questionnaire administered to a sample of 384 randomly selected heads of households located in local communities around 50 factories and installations established in Kampala Metropolitan area using FDI. Response rate was 89.6%. Data was analysed using descriptive and linear regression analysis. Findings indicate that these companies had low sociological legitimacy as most of the household heads (64.7%) did not accord societal goodwill to them. Similarly, these companies’ sustainability was sociologically low as most of the household heads (63.5%) did not support their businesses by working for them, buying their products and supplying them with raw materials. This was because these companies discriminated against local employees by paying them much less than the salaries of foreigners even when the latter were at lower job ranks. These companies also practiced price discrimination by selling to local buyers at higher prices compared to foreigners. They too did not invest in social corporate responsibility. Fortunately, sociological legitimacy predicted their sustainability by a significant and positive 29.3%. Accordingly, this paper concludes that enhancing sociological legitimacy translates into significant improvement of the sustainability of companies established in Uganda using FDI. Consequently, the paper recommends to these companies to improve their business sustainability by strengthening their societal goodwill through remunerating their employees and selling their products without discriminating against locals and investing in corporate social responsibility to cultivate societal goodwill.

An internal control system is crucial for organizations to achieve their objectives in the best interests of their stakeholders through effective monitoring. Savings and Credit Cooperatives Societies (SACCOs), which are member-owned and controlled financial institutions, have adopted various fraud mitigation strategies to prevent financial losses. This study aimed to examine three key approaches: fraud prevention measures, fraud detection technologies, and internal control systems. These strategies play a vital role in safeguarding SACCOs' financial health by minimizing fraud and financial misconduct. According to SASRA, nearly 5% of SACCOs cease operations annually due to a decline in trust and a loss of financial benefits for members. The study employed a descriptive survey design to gather, analyze, and interpret both qualitative and quantitative data. The target population included all eleven Deposit-Taking SACCOs licensed by SASRA in Kisumu County as of December 31, 2022. The researcher used purposive sampling to focus on finance and accounting staff, collecting primary data through questionnaires. This research is significant due to its focus on addressing fraud in SACCOs and its implications for financial performance, policy-making, and practical applications. The findings aim to provide valuable insights to improve SACCO operations in Kisumu County, Kenya, and beyond.

The Kenyan Department of Road Agencies faces persistent challenges in effectively implementing road infrastructure improvement plans. Despite numerous initiatives, only 55% of projects are completed on time, and many fall short of quality standards, contributing to delays and unsatisfactory outcomes. Key contributing factors include inadequate departmental capacity, bureaucratic inefficiencies, and chronic underfunding, with annual budget allocations falling short by up to 30%. These obstacles significantly hinder the department's ability to meet the growing demand for upgraded road networks, which are essential for Kenya's social and economic development. This study aimed to assess the factors influencing the efficacy of strategy implementation within Kenya’s State Department for Road Agencies. Specifically, it examined how resource allocation, strategic communication, stakeholders' involvement, and monitoring and evaluation (M&E) processes impact the successful execution of strategies. The research was grounded in the Public Finance Management Act No. 18 of 2012, which mandates government agencies to align long-term plans with national fiscal policy objectives and the medium-term budget framework. A descriptive research design was employed, targeting employees from 4 key road agencies: The Kenya Rural Roads Authority (KeRRA), the Kenya National Highways Authority (KeNHA), the Kenya Urban Roads Authority (KuRA), and the Kenya Roads Board (KRB). The study gathered primary data from 488 employees across these agencies, with 441 valid responses obtained, representing a 92.2% response rate. Data was collected through structured questionnaires administered via Google Forms and analyzed using the Statistical Package for Social Science (SPSS). Both descriptive and Inferential statistics revealed significant relationships between key factors and strategy implementation efficacy. Resource allocation, including budget, human resources, and technology adoption, played a critical role, with 63% of respondents citing insufficient resources as a barrier. Ineffective strategic communication, reported by 58%, also hindered successful implementation. Stakeholder engagement was essential, but 65% felt under-involved in decision-making, negatively impacting execution. Furthermore, 72% of respondents found current monitoring and evaluation (M&E) practices inadequate. Strengthening these areas—resource allocation, communication, stakeholder engagement, and M&E—was shown to be essential for improving the effectiveness of strategy implementation. The study recommended enhancing resource allocation, improving communication, increasing stakeholder engagement, and strengthening M&E practices to improve strategy implementation. These findings offer valuable insights for policymakers and stakeholders, crucial for achieving strategic objectives and advancing road infrastructure development in Kenya. The multiple linear regression analysis reveals that resource allocation, strategic communication, stakeholder buy-in, and monitoring and evaluation practices significantly influence the effectiveness of strategy implementation in Kenya's State Department for Road Agencies. The model explains 48.7% of the variance, emphasizing the importance of a holistic approach in enhancing outcomes.

This study examines the impact of Basel regulatory norms on the asset allocation and investment composition of Indian Public Sector Banks (PSBs) from 1999 to 2021, covering Basel I, Basel II, and Basel III regimes. By analysing key investment and asset composition ratios, such as the Ratio of Investments in Government Securities to Total Investments (GSTI), Ratio of Advances to Government Undertakings to Total Advances (AGTA), Ratio of Advances Secured by Tangible Assets to Total Advances (ASTTA), Ratio of Unsecured Advances to Total Advances (UATA), and Ratio of Priority Sector Advances to Total Advances (PSATA), the study identifies significant shifts aligned with the phased implementation of Basel norms. Statistical analysis through independent t-tests highlights trends and shifts in portfolio metrics, demonstrating how regulatory changes influence the strategic asset and investment decisions of PSBs. The findings offer critical insights for policymakers and stakeholders on the effectiveness of Basel norms in strengthening financial stability within the Indian banking sector, thereby informing future regulatory policies and strategic decisions.

Bookkeeping skills are critical to the financial success of small and medium-sized enterprises (SMEs), particularly in developing regions with limited financial literacy resources. This study investigates the impact of bookkeeping skills on the financial performance of SMEs in Kajiado County, Kenya. Drawing on Human Capital Theory and the Resource-Based View, it examines the relationship between bookkeeping and profitability, access to financing, and operational efficiency. A multiple linear regression analysis of 207 SMEs in Kajiado County reveals that bookkeeping proficiency accounts for a 41% variance in financial performance, with a significant positive correlation between these variables. Descriptive and inferential statistics further illustrate the influence of structured record-keeping on improved decision-making and reduced financial errors. The findings underscore the need for targeted financial literacy programs to enhance bookkeeping capabilities among SMEs, supporting sustainable growth and resilience.

This study examined how green procurement impacts the effectiveness of industrial firms in Nakuru County, Kenya. The study purposed to determine how procurement policies impact the execution of green procurement programmers. The study’sspecific objective was to analyze the impact of Eco Supplier Selection on green procurement implementation. A theory of legitimacy was used to guide the research. Data was gathered from three levels of management across five organizations. The study used a design that was descriptive. The target audience included 109 employees from 15 industrial enterprises in Nakuru County, Kenya. The investigation used census because the population is small. The linear regression model was applied in demonstrating the link between factors that are independent and the variable of dependency. Pilot testing in three industrial enterprises in Nyandarua County was performed to enhance its reliability and validity. Tables were used to provide descriptive data such as frequencies, means, percentages, and standard deviations, along with explanations. Inferential statistics, such as the ANOVA and its Pearson correlation coefficient, were applied in order to evaluate the correlation between variables. Results from this study indicated a relationship that was a correlation that was positive between eco-friendly supplier and green procurement implementation among manufacturing companies in Nakuru. From the result the researcher concludes that eco-friendly supplier was significant in explaining green procurement implementation among manufacturing companies in Nakuru.

The Bachelor of Science in Hotel and Restaurant Management (BSHRM) program is geared towards equipping students with the necessary knowledge, skills and attitude to provide quality service in the hospitality industry. Its primary concentration is on the development of practical and management skills which are achieved through the combination of theoretical classes, practicum exercises, and experiential learning. One of the requisites in determining the student’s ability to perform job responsibilities is by means of a practicum program (also called internships or work programs). The effort and collaboration of the faculty and institution, industry partners and related organizations need to align the program with the industry requirements. Engaging students on the experiential learning activities is one way of develop competencies. These will become an edge of the program. The objective of the study is to explore the effectiveness of the BSHRM curriculum in developing the competency to the graduates as observed in actual experience during the internship.

This study assessed performance status of the credit cooperatives in Region XII in terms of leadership, human resources management, members, structure, system and mechanism. The study utilized a convergent parallel mixed method design. The participants of this study comprised 400 regular members of the different credit cooperatives in Region XII and were chosen through purposive sampling. In the qualitative phase, 10 members participated in the in-depth interview and 7 participated in the focus group discussion. A survey questionnaire and guide questions were validated and utilized. The researcher used the mean, t-test and thematic analysis as tools in analyzing the data. In the quantitative phase, findings revealed that cooperative affiliation, years of existence, attitude and lifestyle of the members significantly differ in the performance of their credit cooperatives. On the other hand, out of the 5 indicators, performance structure of the cooperative was rated as very high. This means that the practices of credit cooperatives in Region XII are always evident. On the qualitative phase, the themes formulated were development of financial management, service satisfaction, societal roles and responsibilities, gender sensitivity and professionalism and members’ attitude and lifestyle. Keywords: Business Management, Performance Status, Credit Cooperatives, Leadership, Human Resources Management, Members, Structure, System and Mechanism, Philippines

The paper examines the difficulties with air connectivity in intra-African markets and makes the case for change. The study has adopted Scoping Reviews literature approach. The findings show that by early 2024, the air transport industry in Africa had recovered from the COVID-19 pandemic with tenacity, achieving 90% of its pre-pandemic passenger levels. The study suggests a detailed examination of the African aviation industry, stressing its distinct advantages and disadvantages in comparison to global standards. Despite practical obstacles including high fuel prices, restrictive bilateral air service agreements, and inadequate airport infrastructure, the emergence of low-cost carriers (LCCs) holds promise for democratizing air travel. Additionally, the study emphasizes the significance of functional spillovers in the framework of regional integration theory, which may result in improved social cohesion and economic linkages. Air connectivity inside Africa is getting better, and growth forecasts are cautiously hopeful. In spite of challenges like protectionism and governmental policies, regulatory advancement and technological advancements are crucial for the sector's growth.

The general objective of the study was to analyze the relationship between firm size characteristics and insurance penetration in Kenya. The study is based on the trade-off Theory. The study was based on positivists’ research philosophy. This study adopted longitudinal research design and targeted all the 26 registered life insurance firms in Kenya, which were operational from 2011 to 2022 and had filed their audited financial statements with the insurance regulatory authority for the period (IRA, 2020). There were only 18 Life Insurance Firms that met the criteria for the study where such have been operated since the year 2011 which is the period of the study. The study therefore purposively took the 18 companies as the sample size suitable to attain the set objectives. Both primary and secondary data was collected. Primary data was collected using a questionnaire while secondary data was collected using a secondary data collection schedule. Data was analyzed using panel data regression based on Hausman Test which was used to choose between fixed and random model. The study established that firm size have statistically significant positive effects on insurance penetration in Kenya. The study concluded that policies and initiatives aimed at promoting insurance penetration in Kenya should consider not only the characteristics of individual consumers but also the characteristics of firms, particularly their size.

Insurance plays a decisive role in the stability and prosperity of any economy where it provides a sense of security and work as a safety net for both individuals and companies. In order to ensure the continuity of services provided by insurance companies, these companies must have a solid financial position to ensure that they cover any claimed that may occur. According to literature, profitability of these companies is the corner stone for their financial soundness and thus having high profitability would result honoring the insurance claimed that they may face. This study is set to examine some factors that may affect the profitability of insurance companies in Kuwait over the period 2016 to 2023. Using OLS regression methodology, results revealed that the profitability of insurance companies in Kuwait showed a significant direct relation with capital adequacy while there was insignificant relation with management efficiency, company age, and assets size.

The consistently changing environment in a profoundly serious commercial marketplace presents limitless business potential open doors and vast difficulties for worldwide new businesses. To investigate the coupled connection between unique promoting capacities, vital data the board, and worldwide startup execution. Interestingly, this review embraces a powerful examination and overview system and lays out a scoring and investigation model under a dynamic framework. A poll study with genuine information was led through 348 worldwide new companies in Guangdong and Jiangsu, China, and the information were handled and examined with the assistance of insightful programming. The review talks about the coupling connection between powerful advertising capacity, key data the executive’s ability, and endeavor execution, and uncovers the characteristic impact law of the three from different aspects. In particular, the three components of dynamic promoting capacities, to be specific, market information the executives abilities, interface collaboration abilities, and client relationship the board capacities, can all decidedly influence the execution of endeavors, just the general impact of the three aspects on the presentation is unique, in which the market information the board capacities can essentially work on the exhibition of endeavors. The key data the executive’s development of internationalized new businesses has an interceding impact between unique showcasing capacities and corporate execution, playing a circuitous positive input job. The above study adds to the future showcasing the executives and execution improvement of internationalized new businesses

Labor productivity is a critical determinant of economic growth and societal well-being, reflecting the efficiency with which labor inputs are converted into outputs. This study investigates the impact of key labor market indicators—employment rate, labor participation rate, employee working hours, and total spending on labor market programs—on labor productivity across various countries from 2010 to 2019. Additionally, the research explores the role of organizational communication in shaping productivity outcomes within these contexts. Using panel data analysis, the study offers insights into how effective communication practices can enhance workforce efficiency and economic performance. The findings underscore the complexity and regional variations in the factors influencing labor productivity, providing valuable implications for policymakers and organizational leaders aiming to optimize productivity strategies.

The financial performance of the manufacturing companies in Kenya significantly contributes to the growth of the country’s industrial sector, stock market, and overall economy. However, various challenges may threaten this performance, potentially leading to a downward trend. As demonstrated over the five-year period from the years 2018 to 2022, the financial performance of some manufacturing companies has continued to decline and fluctuate unpredictably even after implementing budgeting planning. Although budget planning processes are intended to improve financial performance, the irregular financial performance of manufacturing companies continues to persist. Given this uncertainty, it remains unclear whether budget planning significantly impacts the financial performance of manufacturing companies. With this in mind the study aimed to determine the relationship between the budgeting planning process and the financial wellbeing of manufacturing companies in Kenya. The study's specific objectives are; resource allocation, revenue forecasting financial accountability, and expense forecasting on the financial performance of manufacturing firms in Kenya. Research hypotheses were evaluated at a significance level of 0.05. This study is underpinned by two theories, incremental budgeting and the Goal Setting Theory. The study employed a descriptive survey design and the target audience was seven hundred forty-one (741) manufacturing firms operating in Kenya. The study used both primary and secondary data. Descriptive statistical methods were applied to describe the application of budgeting planning in the sampled manufacturing firms. Inferential statistical techniques such as correlation analysis and regression analysis were applied to test the hypotheses of association and differences. The collected data was processed using the statistical package for social science (SPSS). The study findings revealed that budgeting planning (β=0.810, p-value =0.000), have significant positive effect on the financial performance of manufacturing firms in Kenya. The study recommends that budgeting planning are instrumental in enhancing the firm’s financial performance. By setting spending limits and monitoring actual expenditures against the budget, firms can prevent overspending and ensure resources are used efficiently.

This quantitative, non-experimental study aims to determine employees' work motivation and organizational commitment in private higher education institutions (HEI), with work engagement as a mediating variable. A random sampling technique was employed to select 854 permanent employees as respondents, utilizing a correlational approach. Data were collected through a structured and validated face-to-face questionnaire, ensuring a high response rate. The instrument was designed to measure work motivation, organizational commitment, and work engagement. Partial mediation analysis was conducted to evaluate the role of work engagement in the relationship between work motivation and organizational commitment. The findings reveal that employees in private HEIs in General Santos City exhibit high levels of work motivation, influenced by factors such as motivators, work culture, nature of work, and self-sacrifice. Organizational commitment is also high, characterized by strong affective, normative, and continuance commitment. Similarly, work engagement, defined by vigor, dedication, and absorption, is high. The mediation analysis revealed that work engagement partially mediates the relationship between work motivation and organizational commitment. It suggests that while work motivation directly influences organizational commitment, it also has an indirect influence through the mediating role of work engagement. These findings underscore the importance of enhancing work engagement as a strategic approach to strengthening motivation and commitment among HEI employees.

Nostalgia marketing has emerged as a compelling strategy to appeal to multiple generations by establishing emotional connections through shared memories. This study explores the theoretical foundations of nostalgia, its psychological and sociological underpinnings, and its effectiveness in marketing practices. Using survey data from over 20 countries, the study evaluates consumer responses to nostalgiadriven campaigns and highlights the success stories of major brands. The findings underscore nostalgia marketing's potential to foster emotional resonance, enhance brand loyalty, and drive consumer engagement.

Employee retention is critical for the sustainability and success of any organization, particularly in high-turnover industries such as floriculture. This study examines the effect of professional development practices on employee retention in floriculture firms in Nakuru County, Kenya. The research is anchored in the expectancy theory and self-determination theory, which emphasize the importance of aligning employee expectations with organizational support and development opportunities. A descriptive research design was adopted, involving a census of 55 employees from 55 floriculture firms in the county. Primary data was collected through structured questionnaires and analyzed using correlation and regression models to assess the relationship between professional development practices and employee retention. The findings revealed a significant positive impact of professional development initiatives, including mentoring, coaching, and job rotation, on employee retention. Employees who received continuous skill development opportunities were more likely to stay with their firms, thereby reducing turnover rates. The study concludes that investing in professional development is essential for floriculture firms seeking to retain talent, enhance productivity, and remain competitive in the industry. The research recommends that firms prioritize structured professional development programs as a strategic approach to improving employee retention and long-term organizational sustainability.

Recently, manufacturing companies faced numerous difficulties, such as incurring losses, failing to meet their financial obligations, and struggling to align actual expenses with planned budgets, despite extensive use of budgetary control measures. Several efforts were made to enhance the financial performance of manufacturing firms, such as government reducing production costs and providing budget allocations such as subsidies. However, these issues continue to persist. The purpose of this study was to establish the effect of budget monitoring and control on financial performance of manufacturing firms in Kenya. As demonstrated over the five-year period from the years 2018 to 2022, the financial performance of some manufacturing companies has continued to decline and fluctuate unpredictably even after implementing budgetary control. The four specific objectives were; to examine the effect of cost control on the financial performance of manufacturing firms in Kenya, to determine the effect of variance analysis on financial performance of manufacturing firms in Kenya, to establish the effect of risk management on financial performance of manufacturing firms in Kenya, and to find the effect of profit maximization on financial performance of manufacturing firms in Kenya. The study was anchored on two theories, resource-based view RBV) and goal setting theory. Research hypotheses were evaluated at a significance level of 0.05.The study employed a descriptive survey design and the target audience was seven hundred forty-one (741) manufacturing firms operating in Kenya.The study used both primary and secondary data. Descriptive statistical methods were applied to describe the application of budget monitoring and control in the sampled manufacturing firms. Inferential statistical techniques such as correlation analysis and regression analysis were applied to test the hypotheses of association and differences. The collected data was processed using the statistical package for social science (SPSS).The study findings revealed that budget monitoring and control (β=0.679, p-value =0.000), have significant positive effect on the financial performance of manufacturing firms in Kenya. The findings from the study have shown that budget monitoring and control has a positive and significant effect on the financial performance. This implies that budget monitoring and control makes it easier for the organizations to plan and control finances. The findings also recommends that effective budget monitoring and control identifies variances between actual and budgeted costs, enabling management to take corrective actions to control costs.

Migration has become a central issue in contemporary legal discourses, especially due to its effect and relation to socioeconomic security. This paper explores the complex relationship between migration patterns, legal systems, and their effects on social and economic stability. It examines both the challenges and opportunities migration presents in the context of globalization, providing a thorough review of the existing laws and policies across different jurisdictions. This study advocates for a comprehensive and multifaceted legal approach that addresses both the immediate needs of migrants and their successful integration, thereby strengthening socioeconomic stability in host communities. This paper aims to critically analyse the current migration laws, identify gaps and inconsistencies that increasingly affect the protection of both migrants and host societies. It further offers practical recommendations for developing more inclusive and sustainable legal frameworks that balance the rights of migrants with the socioeconomic concerns of host countries. A key challenge discussed is the fragmentation of migration laws across jurisdictions, leading to unequal protections for migrants. These legal frameworks must navigate the delicate balance between safeguarding migrants' rights and addressing the concerns of host communities, especially regarding resource competition and job security.By analysing case studies and legal frameworks, the paper highlights best practices and areas in need of reform. It proposes legal frameworks that protect human rights while promoting social integration and economic stability, ultimately contributing to a deeper understanding of migration dynamics and offering solutions for creating equitable and effective legal policies in a globally interconnected world.

The global shift towards a circular economy offers a transformative approach to economic growth, emphasizing resource efficiency, waste minimization, and sustainability. Moving away from the linear "take-make-dispose" model, this regenerative system seeks to maximize the utility of resources, reducing environmental impact while fostering economic innovation. As climate change and resource scarcity pose escalating global challenges, the circular economy emerges as a strategic pathway to sustainable development. For Zambia, a country rich in natural resources yet vulnerable to environmental degradation, adopting a circular economy framework holds immense potential. The country’s key sectors—mining, agriculture, and waste management—contribute significantly to the economy but also generate substantial waste. Mining tailings and agricultural residues, for instance, are often underutilized, while urban areas face growing challenges in managing waste. By embracing circular principles, Zambia can transform these challenges into opportunities, creating value from waste, reducing greenhouse gas emissions, and enhancing resilience. Despite notable efforts, such as the Eighth National Development Plan (8NDP) Strategy 2:Improve Sanitation Services and commitments under the Paris Agreement, Zambia’s circular economy remains underdeveloped. Key barriers include inadequate infrastructure, policy gaps, and limited public awareness. Overcoming these challenges requires strategic investments, robust policies, and collaboration among government, private sector, and civil society. This study highlights actionable strategies to foster a circular economy in Zambia, including waste valorisation, biofertilizer production, and innovative recycling initiatives. It emphasizes the need for targeted policy reforms, improved infrastructure, and community engagement. By leveraging international partnerships and fostering local innovation, Zambia can redefine its economic growth, ensuring environmental sustainability, social equity, and economic resilience. This transition represents a critical step toward a sustainable and prosperous future.

This conceptual paper examines the relationship between ethical decision-making, sustainability, and teleological reasoning in leadership. It explores the ethical trade-offs that leaders often face when striving to achieve sustainable outcomes and investigates how leaders navigate these dilemmas through teleological rationalization. Drawing on a review of relevant literature from ethics, leadership, and sustainability, as well as empirical evidence from case studies and organizational research, this essay explores the challenges and opportunities for leaders in balancing competing interests. By analyzing the psychological mechanisms underlying bounded ethicality and the influence of bottom-line mentality, the paper aims to provide insights into how leaders can adopt ethical frameworks that prioritize sustainability while addressing the pragmatic realities of decision-making in complex organizational environments.

Background: In many countries, social security accounts for a larger fraction of the government budget, given that at any point in time, the number of recipients of social security benefits is smaller than the contributors. In the overlapping generations model studied in several research showed that all individuals currently alive vote on social security in every period, in equilibrium, the size of social security is larger, the greater is the proportion of elderly people in the population. Informal sector workers are too concerned with social security schemes. The general objective was to examine the effect of management practices on the performance of pension scheme in informal sector in Rwanda. The specific objectives were to examine the effect of social security mobilization on the performance of pension scheme in informal sector in Rwanda; to determine the effect of the use of ICT on the performance of the pension scheme in informal sector and to assess the effect of feedback on the performance of pension scheme in informal sector in Rwanda. Methods and Materials: The study utilized descriptive and regression analysis to measure the stud variables. The target population of 100 people and the census method was used since the target population small. Both primary and secondary data were used. Structured questionnaire was used to collect primary data while documentary review was used for secondary data. SPSS software version 25 was used in data analysis. Results: The findings showed that 50 respondents out of 100 or the half of respondents strongly agree that mobilization campaigns related to social security made by RSSB needs to be strengthened in informal sector. The findings further showed that out of 100 respondents, 38 representing 38% responded that they were strongly agree that is fair that RSSB uses SMS on regular basis to notify both employers and employees in informal sector on personal social security status. In addition, 65 out of 100 respondents or 65% strongly agree that people assisted by the Government are reduced in case pension benefits payment is offered to the former employees in informal sector. The Pearson correlation analysis showed that mobilization of contribution (r=0.874, p=0.003), the use of ICT (r=0.703, p=0.002) and the feedback system (r=0.658, p=0.000) are all positively and significantly related to the performance of pension scheme in the informal sector. The R2= 0.611 showed that 61.1% of the performance of pension schemes in the informal sector in Rwanda can be explained by the management practices such as contribution mobilization, use of ICT and feedback systems in the pension plans. Conclusion: The researcher recommends that RSSB management is advised to take appropriate corrective action as a matter of priority to increase the pension scheme in the informal sector in Rwanda. They can do this by carrying out public awareness campaigns that can be used to mobilize pension contribution among the workers in the informal sector. Best management practices such as conducting mobilization campaigns, use of ICT and feedback systems can help in increasing the performance of pension schemes in the informal sector.