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.