Decomposition of the Tax-to-Income Elasticity of Major Taxes in Kenya

According to Kotut S and Menjo I the Major  tax components and the tax systems exhibit non elasticity therefore raising the question of the decomposition of tax to income elasticity of the major taxes in the country, These study therefore  purposed  to investigate the decomposition of tax to income elasticity in Kenya using time series data from KNBS, the Central Bank and the KRA, the empirical results show that the decomposition of the tax-to-income elasticity into its constituent parts, i.e. tax-to-base and base-to-income  showed that the inelasticity of the Kenya tax system is due to the low tax-to-base elasticity of individual taxes since the base-to-income elasticities for all taxes were found to be  approximately above unity. The tax-to-income elasticity can be improved by raising the responsiveness of the individual taxes to the bases, this study therefore recommend that appropriate policy measure to be put in place so as to cattail the discretionary measures on tax and macroeconomic environments. Key words: - Tax, Income Elasticity, Tax Decomposition

Morphometry of Occipital condyles: Implications for transcondylar approach to craniovertebral junction lesions

Partial occipital condylectomies are commonly done in trans-condylar approach to craniovertebral junction lesions. Following such procedures, post-operative atlanto-occipital joint instability and hypoglossal nerve palsies have been reported and has been attributed to population-specific variations in the occipital condyle (OC) dimensions. Determination of these dimensions may aid in minimizing these complications. One hundred and four (104) OC from 52 skulls (27 males, 25 females) were obtained from the osteology department, National Museums of Kenya. Occipital condyle length (OCL), width (OCW), height (OCH), anterior (AID) and posterior (PID) intercondylar distances and the distance from posterior tip of OC to hypoglossal canal (HC) were obtained using a pair of digital Vernier calipers. The data obtained were entered into SPSS for analysis. The mean OCL, OCW and OCH were 20.59±2.05 mm, 12.23±1.28 mm and 8.65±1.08 mm respectively while AID and PID were 19.66±2.70 mm and 38.52±3.09 mm respectively. Moderate OC type was the most predominant (60.6%). Males and females had predominantly moderate and short OC type respectively (p=0.001). The HC was located 9.62±1.62 mm from the posterior tip of the OC. Males had significantly larger OCL (p<0.001), OCH (p=0.001), PID (p=0.002) and posterior tip of OC to HC distance (p=0.008). Our study population generally has smaller OC dimensions compared to other populations. Females had significantly smaller OCL, OCH, OC-HC distance and PID. Clinicians should therefore take this information into consideration during preoperative planning in craniovertebral junction surgeries among Kenyans and  particularly in females.Key Words: Occipital condyles, Morphometry, Transcondylar approac

Effects of Fiscal Policy on Private Investment and Economic Growth in Kenya

The purpose of this study was to investigate the effects of fiscal policy on private investment and economic growth in Kenya, the study uses a time series data from 1973 to 2009, the choice of the study period was informed by availability of data and the magnitude of the problem on the study period. We adopted Two stage instrumental variable estimation method to perform our regression analysis because of its adaptability. The results indicate that fiscal policy impacts on investment and investment plays a major role in the determination of the economic growth in Kenya. It is from this findings that we recommend that the following three measure a can be adopted accordingly;- reexamination of government spending to eventually make it complementary to investment, channeling more credit to the private sector, and finally designing appropriate policies that deal with the current high domestic public debt and budget deficit. Keywords: - Fiscal policy, Private investment, Economic growth, Instrumental Variable Metho

Elasticity and Buoyancy of Tax Components and Tax Systems in Kenya

This paper  examines the elasticity and bouyancy of  tax compnents and tax systems in Kenya using time series data. The data used was found to be non-stationary hence runing the first deference,  the study found out that a decreasing proportion of incremental income was transferred to the government in the form of taxes, implying that the tax system was less buoyant, it was also found that a decreasing proportion of incremental income was transferred to the government in the form of tax revenues therefore implying  that the tax systems in Kenya were inelastic over the study period. This study therefore recommend the reevaluation of the tax modernization strategies as well as streghtening the tax administrative mechanism. Key words:- Tax, Elasticity, Bouyancy,GDP, Tax Modernizatio

An Econometric Approach to the Economic Impact of Petroleum Oil Price Fluctuation in Kenya

Oil prices in Kenya have been fluctuating over time hence raising the question as to its impact on the economic performance, this paper examines the economic impact of oil prices in Kenya on an econometric perspective. In carrying out the analysis a Vector Auto Regressive (VAR) Model was estimated, as a standard behavior with time series Data stationarity test was carried out followed by the determination of the short run as well as the Long run Dynamics of the model following co-integration analysis, before the estimation of the VAR model. The study found out that oil price fluctuation has a negative significant impact on the economic performance in Kenya. We strongly recommend that the government should adopt appropriate policy measures to manage oil price since despite the fact that they are determined exogenously there is a lot of debate to mismanagement within the sector. Key words:- Oil prices, Economy, Inflation, co-integration Analysis, VAR Mode

Morphology of the anterior clinoid process in a select Kenyan population

Knowledge of the morphological variations of the anterior clinoid process is pertinent during anterior clinoidectomy to prevent injury to the adjacent neurovascular structures as well as in the interpretation of skull base radiographs. Fifty-one open crania (102 anterior clinoid processes) were obtained from the Departments of Human Anatomy in three Kenyan Universities. Caroticoclinoid foramen was present in nine (17.6%) out of the 51 skulls studied. Of the 9 skulls, 2 had bilateral complete foramina while the remaining 7 had unilateral foramina, all on the left side. The mean length of the anterior clinoid process ranged between 5.0 and 18.8mm with a mean of 10.92±2.79 mm. The mean width was found to be 10.43±2.67 mm (range: 5.3-18.0mm) while the average thickness was 5.43±2.02mm (range: 1.3-11.9mm). There were no statistically significant side differences in the dimensions of the anterior clinoid process. Type IIIb anterior clinoid process was the commonest (47.1%) while type IIIa was the least common (7.8%). Compared to other populations, the anterior clinoid process in our setting shows some differences involving its type and the caroticoclinoid foramen. These features should be taken into account when interpreting skull base radiographs and planning for anterior clinoidectomies.Keywords: Clinoid Process, Kenya, Morpholog

Inion Not a Reliable Landmark of the Torcula in Posterior Fossa Craniotomies

Background: Sub-occipital craniotomies are used in surgical approaches into the posterior cranial fossa. The inion is used as an extracranial landmark of the torcula in burr hole placement. However, inadvertent damage to the torcula and the related sinuses due to variant intracranial location of the torcula has been reported. This study aimed at determining the position of the torcula in relation to the inion. Method: 40 adult open skulls were obtained and the positional relationship between the inion and the torcula assessed. Results: The torcula was at the same level with the inion in half of the cases (50%), below it in 12 cases (30%), and above in 8 cases (20%). The position above the inion ranged from 0.38 to 2.40 cm and below it from 0.75 to 2.45 cm. Conclusion: The torcula lies either at the level of the inion in only half of the cases. The surgeon should augment this physical landmark with radiographs to avoid iatrogenic injuries. Keywords: Inion, Posterior fossa, Craniotomie

Prevalence and anatomical pattern of the median artery among adult black Kenyans

Knowledge of the anatomy of median arteries is important in the diagnosis and management of carpal tunnel and pronator teres syndromes, reconstructive surgery in the forearm, minimizing inadvertent vascular injury as well as in limiting operative complications due to unexpected bleeding. The anatomical pattern displays ethnic differences but there are few studies on black Africans. This study therefore sought to describe the anatomy of median arteries in an adult black Kenyan population. A total of sixty two (62) upper limbs from thirty one (31) formalin-fixed cadavers were studied at the Department of Human Anatomy, University of Nairobi, Kenya. The prevalence, origin, types, relationship with median nerves and termination were determined. Median arteries were observed in 37 (59.7%) cases. Of these, the palmar type comprised 12 (32.4%) and antebrachial type 25 (67.6%) cases. It occurred bilaterally in 14 (45.2%) cases. The most common origin was the common interosseous artery (21; 56.8%) followed by anterior interosseous (13; 35.1%) and ulnar 3 (8.1%) arteries. The artery pierced the median nerve in 7 (18.9%) cases. The palmar type terminated by uniting with the ulnar artery to form a median-ulnar type of superficial palmar arterial arch in 8 (21.6%) cases and directly gave rise to the first, second and third common digital arteries in 4 (10.8%). In conclusion, the median artery occurs in nearly 60% of the population, much higher than in prevailing literature reports. Prevalence of the palmar type of median arteries and that of median arteries piercing median nerves are also higher than in other populations. Accordingly, presence of median artery and consequently other vascular and median nerve variations should be considered in the differential diagnosis of forearm entrapment neuropathies and due caution taken during forearm surgical procedures. We recommend preoperative ultrasound evaluation of the forearm and hand vascular system.Keywords: Median artery, origin, prevalence, median nerve, Kenya

Assessment of Urban Cattle Keeping Patterns and Waste Disposal Mechanisms in Nakuru Municipality, Kenya

Urban livestock production has recorded significant growth in East Africa since the 1970’s. However, proximity to cattle creates potential to public health hazards due to poor hygiene caused by the presence of dung, and flies and parasites that transmit zoonotic diseases. These environmental problems from urban cattle farming threaten both human life and natural ecosystems. The objective of the current study was to assess the patterns of cattle keeping in Nakuru Municipality in Kenya, and identify cattle waste disposal mechanisms in relation to environmental pollution. Through a cross-sectional survey, primary data was collected using sets of structured and semi-structured questionnaires and focused group discussions. To select respondents to be interviewed, stratified sampling was used followed by simple random sampling within the strata. Fishers Exact Formula was then applied to get the 186 cattle keepers that were interviewed. Subsequently, descriptive statistics was used to describe the results, and Chi-square and paired t- tests performed to determine the existence of differences between observations. Results indicate that almost all cattle (80% of the respondents) were found either on owners’ and landlords’ plots. The number of cattle kept on “own land” differed (P<0.005) from that reared on “tenant/ rental” land (t183=7.95, P=0.000). Majority of the cattle were grazed on roadsides/ streets, some under zero-grazing and the rest (10.3%) under semi zero-grazing. Differences existed between various production systems, i.e., zero-grazing vs semi zero-grazing (t77=2.280, P=0.012) and roadside/ street grazing vs semi zero-grazing (t165=3.50, P=0.001). Much (52.2%) of the cattle waste was used as manure for crops, and the rest (10.2%) dumped on the streets, and dustbins, pits and compounds (10.2%).Use of waste as manure on crops differed from giving it away to neighbours, 26.9%, (t145=3.137, P=0.001).Generally, land was a limiting factor that made the cattle keepers opt for free-range grazing system, which exposed the Municipality to cattle waste. Use of manure on crops as the major method of waste disposal was inadequate as a means of disposal, resulting in exposure of the Municipality to a serious problem of cattle waste. The findings of this study provide information that the Municipal authorities, policy makers and cattle keepers would need in terms of managing the menace of cattle waste in the Municipality. Keywords: Environmental Pollution, Cattle Waste, Urban Cattle Keepin

Relationship between Risk Committee Existence and Financial Performance of Commercial Banks in Kenya

Performance of some banks in Kenya has been declining leading to their collapse or receivership. This may be attributed to many factors such as risk exposure. In bid to protect the financial sector, Central Bank of Kenya therefore directed all the banks to manage risks. One of the mechanisms used by the banks to manage risks is risk committee. Some banks established risk committees while others did not. There is limited knowledge on the relationship between this risks committee and financial performance in commercial banks. This study therefore aimed at determining the relationship between risk committee existence and financial performance of commercial banks. The target population was all commercial banks operating in Kenya. The study adopted longitudinal research design that covered a period of five years (2013- 2017). The study used secondary data extracted from annual consolidated and financial reports. Information on specific financial performance indicator was RoA (return on assets) and risk committee existence was extracted from annual reports. Data was analyzed using SPSS by way of regression analysis. The study found that there is a significant positive relationship between risk committee existence and financial performance where the coefficient was r=0.299. The results showed that the model explained 9% (R2 = 0.09, Adjusted R2= 0.1084, F (1) = 17.301, p=0.000, p˂0.05). This shows that 9 percent in the variations of RoA can be explained by risk committee existence. From the results, it is evident that risk committee existence and RoA have a significant positive relationship. The study recommends that commercial banks should fully implement risk committees in their operations. This will help the commercial banks to manage risk exposure and improve their financial performance