County governments in Kenya play a vital role in promoting devolved governance through prudent financial management and effective utilization of public resources. However, persistent accumulation of pending bills continues to undermine service delivery, stall development projects, and weaken fiscal credibility therefore the sought to examine the influence of budgeting practices on the management of pending bills among selected counties in the Central Rift Region of Kenya. The study specifically focused on how budget absorption rates affect the efficiency of pending bill management in Nakuru, Baringo, Bomet, Kericho, and Narok counties. A descriptive correlational research design was adopted, and secondary data covering the period from 2019 to 2023 were collected using a structured data collection sheet. The data were sourced from credible government publications, including the Office of the Controller of Budget Reports, Auditor-General Reports, and County Treasury financial statements. Both descriptive and inferential analyses were conducted using SPSS version 25. Descriptive statistics summarized the data using means, percentages, and standard deviations, while inferential analysis employed correlation and regression to determine the strength and direction of the relationship between budgeting practices and pending bills. The findings revealed a strong positive and statistically significant relationship between budgeting practices and the management of pending bills (r = 0.899, p = 0.000). The study concluded that effective budgeting practices enhance budget absorption, improve fiscal discipline, and reduce the accumulation of unpaid obligations. It recommended that counties adopt participatory, evidence-based budgeting frameworks and strengthen expenditure monitoring systems to ensure efficient utilization of resources and promote sustainable fiscal management.
Effects of collective bargaining on firm performance in Senegal Original Research Article Country Senegal
This article examines the effects of collective bargaining on business performance in Senegal. To do so, we use dynamic panel data from 17 sectors of activity over the period 2016-2020. The database is compiled from the Economic and Financial Data Bank (BDEF) of the National Agency for Statistics and Demography (ANSD), reports from the Directorate of Labor Statistics and Studies (DSTE), and data from the Ministry of Labor. The labor productivity model developed by Brown and Medoff (1978) was used and estimated using the generalized method of moments (GMM). The results of the labor productivity model estimation indicate that collective bargaining has a negative impact on the labor productivity of Senegalese companies. The same model results also show the positive effect of wages on business productivity.
Gender and Organizational Performance: the Importance Of Gender Diversity Policies in Organizational Development Original Research Article Country Morocco
While organizational changes are happening and higher demands for corporate accountability are being made, gender diversity is becoming a crucial factor not only for obtaining better business results but also for achieving sustainable development. This article, based on the reflection of the existing research, examines the influence of gender diversity policies on the performance of the organization as a part of the change management process.
The article's initial section is devoted to explaining foundational concepts of diversity and detailing the main issues that organizations need to confront. The following chapter discusses the association between gender diversity in the workplace and company performance, using different theories as a guide; these theories include human capital, contingency, institutional theory, and resource-based view.
Furthermore, the third chapter delves further into the strategy aspect of diversity policies not only as a key factor in building inclusive and resilient organizations but also as a means of achieving compliance with the Sustainable Development Goals (SDG 5 and SDG 8). The paper ends with a statement that gender diversity is one of the non-material assets which, sooner or later, can bring about organizational change of a sustainable nature if it is implemented carefully and in alignment with the overall strategy, be a source of value.
Pdf