663 research outputs found

    ANALYSIS OF DIRECT TAXES AND GROSS DOMESTIC PRODUCT OF THE KENYAN ECONOMY

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    Gross Domestic Product acts as an indicator of the economic growth of a country. To enhance economic growth, the government must initiate development that would spur such growth. Gross Domestic Product represents the rise or fall in per capita income. To facilitate such development, the government should ensure consistent income through taxation. The purpose of this study was to establish the relationship between direct taxes and the Gross Domestic Product of the Kenyan economy. The independent variable was direct tax while the dependent variable was real Gross Domestic Product. The Benefit theory of taxation was used in the study. Time series data collected from Economic Survey for 21 years covering the period 1999-2020 was used in the study. The data was analyzed using inferential statistics. The results showed that direct tax accounted for 84% of real GDP during the period under study (R2=.85) ad that there was a strong positive correlation between direct tax and real GDP (R=.916). Moreover, it was revealed that a unit standard increase in direct tax would significantly lead to .916 increase in real GDP (ß=.916, p<0.05). In conclusion, the study failed to accept the null hypothesis and concluded that Direct Taxes have a significant relationship with the Real Gross Domestic Product of the Kenyan economy. The study recommended that government should ensure an effective and efficient way of collecting and utilizing direct taxes since they have a direct bearing on the growth of the economy. JEL: O10; O40  Article visualizations

    Effectiveness of teachers’ continuous professional development (CPD) in enhancing learners’ achievement in selected primary schools in Abim District

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    This qualitative study using case study design sought to explore the effectiveness of Teachers’ Continuous Professional Development (CPD) in enhancing learners’ achievement in primary schools of Abim district in Uganda. There are numerous CPDs in Abim district whose expected outcome is improved learners’ achievement but there is little evidence to authenticate that. A total sample of thirteen (13) respondents participated. The study used interviews and Focussed Group Discussion as methods of collecting data from sampled participants. Data collected, consisted of information about respondents’ understanding of CPD, organisation, implementation, and evaluation. The participants understood CPDs in many different ways. The study established that most CPDs are organised following set guidelines by the ministry of education and sports. CPDs were also found to be evaluated by simply following teachers to schools and classrooms inform of monitoring and supervision. Using Creswell’s model of data analysis, the overall findings of the study revealed that the effectiveness of Teachers’ Continuous Professional Development in enhancing learners’ achievement is minimal and it may be one of the causes of the low achievement of learners in primary schools in the district. The study recommended the creation of a research desk at the district Education office to identify teachers’ professional gaps that need CPD and a budget be allocated to cater for the teachers’ CPDs in the district. It also recommended that CCTs liaise with head teachers to identify professional gaps among the teachers within their centre so that centre-based or school-based CPDs are organised to meet every teacher at his or her point of need. Lastly it recommended that teachers embrace change that come with the 21st century education system so that they and their learners are not left behind

    SMEs and Business Information Provision Strategies: Analytical Perspective

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    The purpose of this article is to provide an overview of business information provision mechanism for SMEs with a view of highlighting aspects critical in any business information provision modalities. It makes a reflection on SMEs as information user groups, highlights notable challenges faced in the business information chain and gives an account of the ICTs impact on business information provision to SMEs. To inform decision making regarding appropriate business provision, some aspects from three countries are highlighted. The guiding principles for developing effective business development services are outlined. The article concludes by a call for the adoption of serious information provision strategies and makes useful recommendations for business information providers, academicians and policy makers. The provision of business information to the SMEs is crucial. However, this must be based on a clear understanding of the basic ingredients crucial for any meaningful design to take place. This review highlights important issues that business information providers should take into consideration. It provides a platform for business information providers and policy makers, academicians in LIS profession to rethink best practices to curtail challenges in business information provision to SMEs

    Assessment of Legal Information Needs and Access Problems of Lawyers in Uganda

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    Access to the right kind of legal information is imperative for efficient and effective performance in any judicial process. This study investigated the legal information needs and problems faced by lawyers (as main consumers of legal information) in accessing legal information. The study used a survey design in which a structured questionnaire was used to elicit the required data. It was carried out in Kampala, the capital city of Uganda. The study found that law reference; laws of other countries; law reports; update of court rules and judge cases constitute the most needed legal information of lawyers and attorneys in Uganda. While problems faced in accessing legal information include: inadequate information materials; limited law libraries; out dated information materials and limited time to search for the required legal information. The study concludes that to make lawyers succeed in their judicial processes, more serious and proactive ways of accessing legal information are required. Hence, recommended among others the need for legal information providers to be proactive; legal information providers to network or form consortium to ease legal information acquisition; integration of ICTs in information provision and if possible, phone text message service be dovetailed

    Effect of Organization Culture on organization performance on Public Universities in Kenya

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    Organizational culture is the adhesive holding companies together in a country and is characterized by stability processes, collectivity and predictability, and is a source of recreation, of new opportunities as well as of conflicts and of dynamics. Recent studies on organization culture have anchored organization culture on individualism, uncertainty avoidance power distance, masculinity and long term orientation, employee longevity, adhocracy culture and clan culture. This contradictions reveal that it remains unknown of organization culture based on individual values, assumptions, values and artifacts influence organization performance. This study seeked to establish the effects of organization culture on organization performance in public universities in Kenya. Guided by Contingency Theory of organization structure, a correlation research design and a population of 215 management personal were used from 11 public universities in Kenya certified by Kenya Bureau of Standards. The study adopted a census survey with response at 94.4 %. Primary data was collected using questionnaires. Using Pearson Product Moment Correlation the study indicates that there was a strong positive significant correlation between organizational culture and organizational performance (r=.804, p<.05). Regression analyses revealed that organizational values had the strongest unique contribution to the organizational performance (β=.394, p=.000), followed by organizational artifacts (β=.347, p=.000) and finally individual believes (β=.155, p=.001). The overall form of organizational culture had a unique significant contribution on organizational performance (β=.804, p=.000), and accounted for 64.6% variance in organizational performance. The study recommends that universities should work on ensuring that there are positive believes that can enhance organizational performance through improving and maintaining quality management systems basing on the existing culture

    Port site parasitic leiomyoma after laparoscopic myomectomy: a case report and review of the literature

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    Background: Uterine fibroids are the commonest benign gynecological tumors. Laparoscopic myomectomy is becoming increasingly popular as one of the surgical treatment options for symptomatic cases. Large tissues such as leiomyomas or even the uterus need to be morcellated in order to be retrieved from the abdominal cavity. Some of the morcellated fragments or small fibroids may be accidentally left in the abdominal cavity during the retrieval process. These may subsequently become implanted in the abdominal cavity, develop blood supply from the surrounding structures, and grow to form parasitic myomas with varied clinical presentation, depending on the location and size. Case presentation: A 47-year-old African woman presented to our hospital 6 years after laparoscopic myomectomy with a lower abdominal mass. Her work-up revealed an anterior abdominal wall mass consistent with uterine leiomyoma. She was scheduled for excision of the mass, which was subsequently histologically confirmed to be a uterine fibroid. Conclusions: Parasitic leiomyomas are a rare late complication of power morcellation following laparoscopic myomectomy or hysterectomy. Most patients present with an abdominal/pelvic mass and may need surgical excision to relieve the symptoms. Care should be taken during power morcellation to prevent excessive fragmentation of the tissues, some of which may become implanted and persist to form parasitic myomas. Moreover, effort should be made to retrieve all myoma fragments by carefully checking the abdominal cavity. Whenever possible, the morcellation should be done in a containment bag

    Investor Behaviour towards Initial Public Offers (IPOs) in Kenya: A Re-Modelling of the Harry Markowitz’s Risk-Return theory?

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    The period 2000-2013 witnessed a tremendous rise in investor participation in IPOs in Kenya. During this period a number of IPOs resulted in over-subscription. Outstanding cases include; Kenya-Re (334%), Kengen (236%), Eveready (800%), Safaricom (363%), Mumias Sugar (200%), Access Kenya (300%), Scan Group (520%) and Telkom (300%). Stock market returns are highly unpredictable and volatile, making investment in IPOs a potentially risky affair. The purpose of this paper is to determine whether or not investor behaviour in Kenya is consistent with Harry Markowitz’s (the H-M) risk-return theory. The first part of this paper seeks to look at the basic tenets of the H-M theory. In the last part of the paper, the actual behaviour of investors towards IPOs in Kenya is surveyed against the standard practice as espoused by the H-M model. This paper concluded that the H-M model does not apply in the Kenyan case. Other factors besides risk and return appear to be influencing investor behaviour towards IPOs in Kenya signalling the need for the remodelling of the H-M model to include these additional factors. Findings by this paper may be valuable to investment policy makers in government and other players in Kenya’s financial markets. Scholars also will also benefit from this paper’s findings by having their knowledge on investment decision-making broadened

    Intravenous tranexamic acid as an adjunct haemostat to ornipressin during open myomectomy. A randomized double blind placebo controlled trial

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    Background: Myomectomy is a surgical technique used for removal of uterine fibroids and historically hysterectomy has represented the mainstay of treatment. The options of conservative surgical approaches mainly aim at retention of fertility but have to be balanced against potential risks such as haemorrhage; blood loss at myomectomy still remains troublesome with use of various pharmacologic agents yielding inconclusive results. This trial aimed to explore the benefit of combining ornipressin and tranexamic acid during open myomectomy. Study design: A randomized double blind placebo controlled trial. Methods: Women who satisfied eligibility criteria were enrolled into the study and randomized into one of two groups. The experimental group received 1 g of tranexamic acid diluted to 50 ml of saline administered at 100 ml per hour at cutting time (knife to skin). The control group received placebo diluted to 50 ml of saline administered at 100 ml per hour at cutting time. Both groups had five international units ornipressin diluted in 60 ml of saline administered during surgery. The primary outcome (blood loss) was assessed by determining the weight difference of dry and soaked swabs using a digital weighing scale by converting this to volume (ml). Operating time was noted from the time of uterine incision to the time of uterine closure. The need for transfusion was determined by anaesthetists’ assessment of acceptable blood loss and clinical assessment of vital signs. Post-operative stay was calculated from the time of extubation to 8 am on the day of discharge. Results: A total of thirty-four patients were randomized to two groups; 17 received ornipressin only and 17 received tranexamic acid and ornipressin. There was no difference in blood loss between the groups with a median blood loss in the ornipressin (n = 17) and ornipressin plus tranexamic acid arms of 398 ml (IQR: 251–630) ml and 251 ml (IQR: 158–501) ml respectively P = 0.361. Conclusions: Ornipressin administered along with tranexamic acid is not beneficial for blood loss reduction at open myomectomy. In settings such as ours where myomata are prevalent and severe anaemia rampant, blood donation and judicious use of scarce blood resources is key. Efforts to optimize preoperative haemoglobin levels and blood auto-donation seem the most promising options in pre-operative preparation prior to myomectomy. Clinical Trials Registration Number: PACTR20120300036916
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