• Effects of Taxation on Financial Performance of Small and Medium Enterprises in the Democratic Republic of Congo, Bunia City

  Bachuza, Anita K. (Daystar University, School of Business and Economics., August , 2020)

  

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  Abstract:	Small and medium enterprises (SMEs) play a significant role in income generation, job creation, poverty reduction and reduction of income inequality. This study assessed the effects of taxation on the financial performance of selected SMEs in the Republic Democratic of Congo (DRC), and particularly in Bunia City. It specifically aimed to establish the types of taxes levied on SMEs in Bunia City, determine the effects of taxes on the financial performance of selected SMEs in Bunia City, determine the taxation challenges faced by SMEs in Bunia City, and determine measures that can be used to curb the taxation challenges. The study used mixed research design and targeted formal SMEs in Bunia City estimated to be 41 in total. Simple random sampling technique was used to select a sample size of 82 respondents comprising SMEs’ owners and finance managers. Questionnaires were used in data collection, and descriptive statistics were used in data analysis with the help of the Statistical Package for the Social Sciences (SPSS) version 20.0. The study found that VAT (34%), income tax (31%), presumptive tax (15%), and customs duty tax (20%) were the types of taxes levied on SMEs in Bunia City. It was further established that the complicated nature of taxation (53.6%), high taxation, unique qualities of SMEs (64.3%), taxation policies (50.0%), and high taxation penalties (57.1%) affected the performance of SMEs in Bunia City. Also, the SMEs in Bunia City faced challenges such as poor taxation procedures (55.4%), application of similar cost for the tax rate for both small and large enterprises (48.2%), multiple taxes (46.4%), difficult importation and exportation procedures (48.2%), and inadequate taxation education (76/8%). It was concluded that taxation measures and challenges affected the financial performance of SMEs in Bunia City. The study recommends the need for taxation authorities to subject SMEs to taxes that resonate with their (SMEs) ability to pay promptly.
  Description:	Master of Business Administration in Finance
  URI:	http://repository.daystar.ac.ke/xmlui/handle/123456789/3399

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  Effects of Taxa ... c of Congo, Bunia City.pdf   (2.429Mb)
• Rational Emotive Behavior Therapy in Mitigating Depression and Enhancing Academic Performance of Deaf and Hard of Hearing Adolescents in Selected Primary Schools in Nairobi County, Kenya.

  Kerongo, Stellah Moraa Osoro (Daystar University, School of Human and Social Sciences, October , 2020)

  

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  Abstract:	This study employed Rational Emotive Behavior Therapy (REBT) with the intention to reduce depression symptoms and enhance academic performance of deaf and hard of hearing (DHH) adolescents in selected primary schools, Nairobi County, Kenya. The main objective was to establish the effectiveness of REBT in treating depression and enhancing academic performance among DHH adolescents. The study utilized quasi-experimental design in which Aga Khan Primary School was the experimental group and Joseph Kangethe Primary School was the control group. The study sample size was 64 DHH adolescents from Pre-Primary one to class eight aged between 14 to 20 years. Data collection was done through the social demographic questionnaires, Becks depression inventory and document analysis. The findings revealed that the respondents’ academic performance was affected by the mode of communication used, frequency of respondents’ caregiver assistance in doing homework, giving extra homework and who the respondents share their problems with at β = -.010 (p=0.014), β=-0.153 (p=0.054), β=0.005 (p=0.007) and β=0.111 (p=0.050) respectively. In addition, the study findings revealed that there was association between predictive factors and academic performance on caregivers who attended school meetings (p=0.034), encouraging respondents to always work hard (p=0.034), caregivers who are role models to respondents (p=0.052) and respondents being taught life skills by caregivers (p=0.006). The results revealed that the effect size between subjects was substantial and had effects from baseline to midline F=33.348 d=.353 (CI=-1.460 - -.709) and midline to end line at F=61.449 d = .502 (CI= -1.907 - -1.132). National policy makers (Ministry of Education/KICD)implement inclusion of sign language in the curriculum taught in schools and exclusion of school based counselors.
  Description:	Doctor of Philosophy in Clinical Psychology
  URI:	http://repository.daystar.ac.ke/xmlui/handle/123456789/3398

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  Rational Emotiv ... Nairobi County, Kenya.pdf   (5.083Mb)
• The Effect of Devolution on Monitoring and Evaluation of Health Services in Kenya: A Case Study of the County Level of Government in Bungoma and Baringo Counties

  Kipruto, Hillary (Daystar University, School of Human and Social Sciences, April , 2020)

  

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  Abstract:	This study examined the impact of devolution on monitoring and evaluation (M&E) of health services Kenya, with a particular focus on Baringo and Bungoma counties. The study's objectives were to assess the type of M&E systems in place at the health departments of the two counties; determine the capacity of health services’ M&E systems in the health departments of the two counties; assess the availability of data management systems that support M&E of health services in the two counties; establish the level of funding for health services’ M&E systems in the two counties; and assess the effect of devolution on health services’ M&E systems in the two counties. A cross-sectional research design was applied and quantitative and qualitative data were obtained. The study used stratified random sampling to identify the two counties (Baringo and Bungoma). The sample comprised 112 staff (47 from Baringo County and 65 from Bungoma County), and 28 senior managers (14 from each county) from the two counties' health departments. The 112 staff were identified through stratified random sampling, while the 28 senior managers were chosen through purposeful sampling. In collecting data, a questionnaire was used for the 112 staff, while focus group discussion (FGD) was used for the 28 senior managers. The response rate from the questionnaire was 72%, while that from the FGD was 100%. The study found out that devolution, through the allocation of resources, service management, and scheduling, has made the following possible: M&E staff to improve healthcare access, improvement of the capacity of M&E staff in the healthcare sector, and the enhancement of the quality of healthcare M&E systems. The study recommends, among other things, the establishment of M&E functions in the counties; and the filling of M&E positions in the counties with only persons with M&E qualifications.
  Description:	Master of Arts in Monitoring and Evaluation
  URI:	http://repository.daystar.ac.ke/xmlui/handle/123456789/3397

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  The Effect of Devolution on Monitoring and.pdf   (2.717Mb)
• The Effect of Key Success Factors on the Growth of Micro and Small Enterprises in Kenya: A Case of Agrovets in Murang’a County, Kenya

  Maina, Mary M. (Daystar University, School of Business and Economics., September , 2020)

  

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  Abstract:	Micro enterprises are ubiquitous in Africa, yet many of them never seem to graduate to small or medium enterprises. It is against this background that this study sought to assess the effect of key success factors on the growth of micro and small enterprises (MSEs) in Kenya, specifically agrovets in Murang’a County. The objectives of the study were to establish the key success factors for the growth of MSEs (agrovets), identify growth within the MSEs (agrovets), and determine the effect of identified key success factors on the growth of MSEs (agrovets) in Murang’a County. The study applied descriptive research design and the target population was 192 registered agrovets in Murang’a County. A sample of 99 respondents was calculated and selected using a simple random sampling technique. Data was collected using questionnaires and analysed using Statistical Package for Social Sciences (SPSS) version 23.0. Study findings indicated that most MSEs used internal financing and borrowed from SACCOS to supplement their financing. There was very little knowledge or awareness of existing government finance programs and none of the respondents had successfully accessed funding from these programs. The study analyzed the growth of businesses based on the increase in sales turnover and an increase in the number of employees. The findings indicated there was very little growth over the last four (4) years with only 30% of the businesses recording growth and the key success factors that influence growth are the education of the business owner, the age of the business, the location of the business concerning proximity to similar businesses and access to finance. Based on the findings the study recommended the increased capacity building of business entrepreneurs and improved access and availability of affordable financial products as the most critical areas that would enhance business growth.
  Description:	Master of Business Administration in Strategic Management
  URI:	http://repository.daystar.ac.ke/xmlui/handle/123456789/3396

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  The Effect of K ... Murang’a County, Kenya.pdf   (2.147Mb)
• Examining The Relationship between Exclusive Breastfeeding and a Mother’s Mental Health: A Case Of Professional Working Mothers In Safaricom Limited, Nairobi, Kenya

  Kiromo, Catherine (Daystar University, School of Human and Social Sciences, October , 2020)

  

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  Abstract:	The purpose of this study was to examine the relationship between exclusive breastfeeding and a mother’s mental health. Specifically, the study sought to determine the prevalence of EBF among professional working mothers at Safaricom Ltd, investigate the breastfeeding knowledge and attitudes among working mothers at Safaricom Ltd, and determine the relationship between maternal anxiety and EBF among working mothers at Safaricom Ltd. The study adopted a descriptive study design, and the target population was 150 working mothers (with lactating babies) at the Contact Center, Safaricom Ltd, in Jambo Care Centre. Ninety (90) respondents were sampled through purposive and simple random sampling techniques. Questionnaires were used to collect primary data, which was analyzed using the Statistical Package for the Social Sciences (SPSS) version 23.0. Both descriptive and inferential statistics were conducted to describe quantitative data. Study findings revealed that 92% of the respondents had planned to breastfeed for several months or more prior to giving birth. 86.7% of the respondents confirmed that they had received information regarding breastfeeding before they gave birth. On how they received the information, the majority (82.7%) cited health workers, 81.3% mentioned friends, 33.3% cited relatives, while those who mentioned media were 32%. The study established a positive and strong relationship between EBF prevalence and maternal anxiety among professional mothers working at Safaricom Ltd (r=0.675). A positive and very strong relationship was also determined between EBF among mothers and PPD symptoms among professional mothers working at Safaricom (r=0.867). The study recommends that the government and private organizations collaborate with policy experts to come up with a policy that compels all organizations to give working mothers a six months maternity leave from the time they give birth.
  Description:	Master of Arts in Counseling Psychology
  URI:	http://repository.daystar.ac.ke/xmlui/handle/123456789/3395

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  Examining the R ... imited, Nairobi, Kenya.pdf   (2.790Mb)

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