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Influence of Getting on the Balcony Behavior on Digital Transformation of Insurance Firms in Kenya 登上阳台行为对肯尼亚保险公司数字化转型的影响
Pub Date : 2023-08-18 DOI: 10.59952/tuj.v5i3.249
J. Odindo, G. K’aol, Kefah M Njenga
This paper examines the influence of getting on the balcony behavior on digital transformation of insurance firms in Kenya within the framework of adaptive leadership theory. The study acknowledges the pivotal role of adaptive leadership behavior in fostering leader-organization value-congruence, perspective-taking, and self-awareness. A positivist approach and a descriptive research design were employed; targeting a population of 392 supervisors from the 56 registered insurance firms listed by the Insurance Regulatory Authority. Using a stratified random sampling technique, a final sample of 127 respondents was obtained, representing a response rate of 63% from the initial study sample of 198. Getting on the balcony behavior was operationalized through value congruence, perspective taking, and self-awareness dimensions. At the same time, digital transformation was assessed using digital innovation, customer experience, and returns on assets capabilities metrics. Descriptive and inferential statistical analyses, including means, standard deviation, correlation analysis, chi-square test, one-way ANOVA, and ordinal logistic regression, were employed to analyze the research data and to test the study hypothesis. The ordinal logistic regression analysis findings, represented by the Nagelkerke Pseudo R-square coefficient, indicated that getting on the balcony behavior explains 37.2% of the variance in digital transformation (Nagelkerke Pseudo R² = .372). Furthermore, the parameter estimates derived from the ordinal regression analysis revealed that getting on the balcony behavior predicted digital transformation, with a significant beta coefficient of -4.100, p≤.05. In conclusion, this study establishes a substantial connection between "getting on the balcony" behavior, encompassing value congruence, perspective taking, and self-awareness, and the digital transformation of insurance firms in Kenya. Specifically, when leaders actively pursue value congruence through perspective-taking and self-awareness practices, this adaptive leadership behavior significantly and positively influences digital transformation. Consequently, the study recommends insurance leaders to proactively embrace getting on the balcony behavior by implementing policies and practices that promote value congruence, enhance perspective-taking, and establish self-awareness. Further, the adaptive leadership framework should be evaluated in broader financial services sector and other industries and regions.
本文在适应性领导理论的框架下,考察了登上阳台行为对肯尼亚保险公司数字化转型的影响。本研究承认适应性领导行为在培养领导者与组织的价值一致性、换位思考和自我意识方面的关键作用。采用实证研究方法和描述性研究设计;调查对象为保险业监督所列56间注册保险公司的392名监事。采用分层随机抽样技术,获得了127名受访者的最终样本,从最初的198名研究样本中获得了63%的回复率。登上阳台行为通过价值一致性、视角采取和自我意识维度进行操作。同时,使用数字创新、客户体验和资产能力指标回报来评估数字化转型。采用描述性统计分析和推断性统计分析,包括均数、标准差、相关分析、卡方检验、单因素方差分析和有序logistic回归,对研究数据进行分析,检验研究假设。以Nagelkerke伪R平方系数为代表的有序逻辑回归分析结果表明,登上阳台的行为解释了数字化转型中37.2%的方差(Nagelkerke伪R²= .372)。此外,由有序回归分析得出的参数估计表明,登上阳台的行为预测了数字化转型,显著的β系数为-4.100,p≤0.05。总之,本研究建立了“登上阳台”行为(包括价值一致性、视角和自我意识)与肯尼亚保险公司数字化转型之间的实质性联系。具体而言,当领导者通过换位思考和自我意识实践积极追求价值一致性时,这种适应性领导行为对数字化转型产生了显著的积极影响。因此,该研究建议保险领导者通过实施促进价值一致性的政策和实践,积极接受登上阳台的行为,增强换位思考,建立自我意识。此外,适应性领导框架应在更广泛的金融服务部门和其他行业和地区进行评估。
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引用次数: 0
Influence of Collaboration of Team Leadership on Team Effectiveness of Collaborative Partnerships in International Research Organizations in Kenya 团队领导协作对肯尼亚国际研究组织合作伙伴关系团队效能的影响
Pub Date : 2023-08-18 DOI: 10.59952/tuj.v5i3.250
Joyce Mukua-Maru, T. Linge, C. Ouma
This study examines the relationship between team leadership collaboration and the effectiveness of collaborative partnerships in international research organizations operating in Kenya. Drawing on Hill's (2001) theory of team leadership and employing a positivist research philosophy, the research question guiding this study is: "To what extent does team leadership collaboration influence the effectiveness of collaborative partnerships in international research organizations in Kenya?" The study adopts a correlational research design and includes 164 participants from 12 international research organizations, including program leaders, project managers, and heads of departments. Data collection involves structured questionnaires, and the data is analyzed using descriptive and inferential statistics in SPSS version 25. The results indicate a positive and significant relationship between team leadership collaboration and team effectiveness. The regression analysis demonstrates that team leadership collaboration explains 22.1% of the variance in team effectiveness (R2 = .221). Furthermore, the regression parameter estimates reveal a positive and significant association between team leadership collaboration and team effectiveness (β = .455, t (151) = 6.531, p < .05). These findings reject the null hypothesis and confirm that team leadership collaboration has a significant influence on team effectiveness in collaborative partnerships within international research organizations in Kenya. The study concludes that fostering team leadership collaboration is crucial for enhancing team effectiveness in these organizations. Recommendations include promoting open communication, encouraging participation from all team members, and fostering a sense of shared responsibility. Regular team meetings, clear task delegation, and establishing partnerships with other research institutions are also suggested to promote collaboration and cross-disciplinary research.
本研究考察了在肯尼亚运作的国际研究组织中,团队领导、合作与合作伙伴关系的有效性之间的关系。借鉴Hill(2001)的团队领导理论,采用实证主义研究哲学,指导本研究的研究问题是:“团队领导协作在多大程度上影响肯尼亚国际研究组织合作伙伴关系的有效性?”本研究采用相关研究设计,包括来自12个国际研究机构的164名参与者,包括项目负责人、项目经理和部门负责人。数据收集涉及结构化问卷调查,数据分析使用SPSS版本25的描述性和推理统计。结果表明,团队领导、协作与团队效能之间存在显著的正相关关系。回归分析表明,团队领导协作对团队有效性方差的解释为22.1% (R2 = .221)。此外,回归参数估计显示团队领导协作与团队有效性之间存在显著的正相关关系(β = .455, t (151) = 6.531, p < 0.05)。这些发现否定了原假设,并证实了团队领导协作对肯尼亚国际研究组织合作伙伴关系中的团队有效性有显著影响。研究得出结论,在这些组织中,培养团队领导协作对于提高团队效率至关重要。建议包括促进开放的沟通,鼓励所有团队成员的参与,以及培养一种共同的责任感。建议定期召开团队会议,明确任务分配,并与其他研究机构建立伙伴关系,以促进合作和跨学科研究。
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引用次数: 0
Perceptions of Justice Involved Children on the Child Justice System in Nairobi County, Kenya 关于肯尼亚内罗毕县儿童司法系统的儿童参与司法的看法
Pub Date : 2023-08-09 DOI: 10.59952/tuj.v5i3.243
Florence Mueni Muema, Stella Kemuma Nyangwencha, M. Njoroge
Children seeking justice, interact with numerous agencies as they navigate through the justice system. They are more often than not subjected to a myriad of processes some of which are too complex and even traumatizing. Despite the existence of many international instruments guiding on the interaction between them and justice actors, children remain passive participants lacking agency and inclusion in matters affecting them. This makes it difficult for the justice system to respond appropriately to their needs. In Kenya there is a dearth of studies with regard to how children who have passed through the justice system experience and perceive it. The aim of this study was to find out how children experienced the system, its processes and practitioners. The sample size constituted 36 children aged 12-17 years drawn from remand homes, probation hostels, youth corrective centers and Borstal institutions. The participants were distributed across five focus group discussions which were guided by a semi structured interview tool that enabled children to share their experiences with police officers, prosecutors, lawyers, magistrates, probation, children and prisons officers. The findings indicate that children experience some justice actors as threatening, unemphatic, shaming, and could not trust them. With regard to the environments, the police station was described as the most scaring and unsafe while the court room was intimidating, too formal and sometimes oblivious to the distress children experience when seated in court. There was limited participation as children were not consulted or informed about various legal processes. There were also positive interactions with some justice practitioners. The study provided rich insights into the justice system from the eyes of the child. The findings can be used to institute reforms in the child justice system and promote therapeutic jurisprudence so as to enhance access to justice for all children.
寻求正义的儿童在司法系统中与许多机构互动。他们往往要经历无数的过程,其中一些过程过于复杂,甚至会造成精神创伤。尽管有许多国际文书指导儿童与司法行动者之间的相互作用,但儿童仍然是被动的参与者,在影响他们的事项中缺乏能动性和包容性。这使得司法系统难以对他们的需要作出适当的反应。在肯尼亚,缺乏关于通过司法系统的儿童如何经历和看待司法系统的研究。本研究的目的是了解儿童如何体验该系统,其过程和实践者。样本量为36名12-17岁的儿童,他们来自还押家庭、缓刑招待所、青年矫正中心和治安机构。参与者被分配到五个焦点小组讨论中,这些讨论由半结构化访谈工具指导,使儿童能够与警察、检察官、律师、地方法官、缓刑、儿童和监狱官员分享他们的经验。研究结果表明,儿童认为某些正义行为者具有威胁性、不强调性、羞辱性,并且无法信任他们。在环境方面,警察局被描述为最令人害怕和不安全的地方,而法庭则令人生畏,过于正式,有时无视儿童坐在法庭上时所经历的痛苦。由于没有与儿童协商或告知各种法律程序,儿童的参与有限。还与一些司法从业人员进行了积极的互动。这项研究从孩子的角度对司法系统提供了丰富的见解。调查结果可用于对儿童司法制度进行改革,促进治疗性法理学,以增加所有儿童获得司法救助的机会。
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引用次数: 0
Strategic Direction and Crises Preparedness in Manufacturing Firms within the Kenya Association of Manufacturers in Kenya 战略方向和危机准备的制造企业在肯尼亚制造商协会在肯尼亚
Pub Date : 2023-06-21 DOI: 10.59952/tuj.v5i2.203
Paul Wanyagah, C. Ouma, G. Okello
The global and local business environment in the twenty first century has become complex and unstable for firms’ strategic leadership, because of rapid development, continuous change, business disruptions, and man-made as well as natural calamities. The purpose of this study was to determine how strategic direction influences crises preparedness in manufacturing firms within the Kenya Association of Manufacturers (KAM) in Kenya. The research adopted the positivism approach as the research philosophy and utilized descriptive correlational research design. The study population consisted of 783 chief executive officers from the KAM where a sample of 292 was drawn using stratified random sampling technique. Data was collected through self-administered questionnaire whereas descriptive and inferential statistical techniques were used to perform data analysis. Descriptive statistics focused on relative frequency distribution, means and standard deviation. Inferential statistics included Chi-square test for test of association, Kruskal-Wallis H Test and ordinal logistic regression. The study results are presented in form of table and numerical measures with descriptions. The study established that strategic direction had a statistically significant and positive influence on crises preparedness of manufacturing firms (β = 0.345, p < 0.05). Additionally, chi-square findings showed that manufacturing businesses' crises preparedness and strategic direction were significantly associated (χ2 = 40.705, p < 0.05). A statistically significant difference in the mean rankings of crisis preparedness for the different levels of strategic direction of the firms was also found according to the findings of the Kruskal-Wallis H test (H = 18.581, p < 0.05). The study concluded that strategic direction was an essential antecedent of crises preparedness in manufacturing companies in Kenya. The study recommends to corporate leaders to continually investigate and evaluate potential key areas of crises informed by their evolving operating environment when developing their firms’ purpose, intent, vision, mission and objectives.  
由于快速发展、持续变化、业务中断以及人为和自然灾害,21世纪的全球和本地商业环境对企业的战略领导变得复杂和不稳定。本研究的目的是确定战略方向如何影响肯尼亚制造商协会(KAM)内制造企业的危机准备。本研究采用实证主义方法作为研究哲学,采用描述性相关研究设计。研究人群包括来自KAM的783名首席执行官,其中使用分层随机抽样技术抽取了292名样本。数据收集采用自填问卷,数据分析采用描述性和推理性统计技术。描述性统计侧重于相对频率分布、均值和标准差。推论统计包括关联检验的卡方检验、Kruskal-Wallis H检验和有序逻辑回归。研究结果以表格和数值测量的形式给出,并附有说明。研究发现,战略方向对制造业企业危机准备有显著的正向影响(β = 0.345, p < 0.05)。此外,卡方调查结果显示,制造业企业的危机准备与战略方向显著相关(χ2 = 40.705, p < 0.05)。根据Kruskal-Wallis H检验的结果,不同战略方向水平的企业危机准备的平均排名也有统计学显著差异(H = 18.581, p < 0.05)。该研究的结论是,战略方向是肯尼亚制造企业做好危机准备的必要前提。该研究建议企业领导人在制定企业宗旨、意图、愿景、使命和目标时,根据不断变化的经营环境,不断调查和评估潜在的关键危机领域。
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引用次数: 0
Influence of Managing Firm’s Resource Portfolio on Organizational Performance of Pharmaceutical Companies in Kenya 管理企业资源组合对肯尼亚制药企业组织绩效的影响
Pub Date : 2023-06-13 DOI: 10.59952/tuj.v5i2.197
Evelyn Ngaruiya, G. K’aol, Kefah M Njenga
Strategic Leadership bridges the gap between strategy and organizational performance; a critical role for the strategic leader is managing the firm’s resource portfolio. Consequently, this study sought to establish the influence of managing a firm’s portfolio on the organizational performance within pharmaceutical companies in Kenya, and the study was grounded on strategic leadership theory. The firm’s resource portfolio was operationalized through 3 resources: human capital, financial capital, and social capital, while organization performance was measured through profitability, customer perspective and learning & growth. The study was anchored on positivism philosophy with a descriptive design approach. A stratified simple sampling was used to target 390 senior managers within three strata, namely, local companies, generic companies, and research and development multinationals, proportionately to achieve a respondent rate of 82%. The results were analysed using descriptive and inferential models. Specifically, the hypothesis was tested through correlation, chi-square, one-way ANOVA, ordinal logistic regression, and parameter estimates. From the study findings, ordinal logistic regression results indicated that a 7.7% variation in organizational performance was explained by resource portfolio, Nagelkerke Pseudo R2 =.077. Ordinal regression parameter estimates showed that resource portfolio significantly predicted organizational performance, β = .304, p ≤ .05), thus rejecting the null hypothesis that managing the firm’s resource portfolio does not significantly influence organizational performance. The study concluded that managing the firm’s resource portfolio significantly influences the organizational performance of pharmaceutical companies in Kenya. This led to the recommendations that leaders of pharmaceutical firms should invest in human capital to acquire suitable skill sets and be deliberate in optimizing social capital to ensure high customer satisfaction. The study also recommends managing the financial resources to exploit competitive advantage as a measure of organizational performance in pharmaceutical companies.
战略领导在战略和组织绩效之间架起了桥梁;战略领导者的一个关键角色是管理公司的资源组合。因此,本研究试图建立管理公司的投资组合对肯尼亚制药公司组织绩效的影响,该研究以战略领导理论为基础。公司的资源组合通过人力资本、金融资本和社会资本三种资源来运作,而组织绩效则通过盈利能力、客户视角和学习与成长来衡量。本研究以实证主义哲学为基础,采用描述性设计方法。采用分层简单抽样的方法,按比例对本土公司、仿制公司和研发跨国公司三个层次的390名高级管理人员进行了调查,回复率为82%。使用描述性和推理模型对结果进行分析。具体来说,通过相关、卡方、单因素方差分析、有序逻辑回归和参数估计来检验假设。从研究结果来看,有序逻辑回归结果表明,资源组合可以解释组织绩效的7.7%的变化,Nagelkerke伪R2 = 0.077。有序回归参数估计表明,资源组合显著预测组织绩效(β = 0.304, p≤0.05),从而拒绝了管理企业资源组合不显著影响组织绩效的原假设。研究得出结论,企业资源组合管理显著影响肯尼亚制药公司的组织绩效。这导致建议制药企业的领导者应该投资人力资本,以获得合适的技能组合,并慎重地优化社会资本,以确保高客户满意度。该研究还建议管理财务资源以利用竞争优势作为制药公司组织绩效的衡量标准。
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引用次数: 0
Influence of Determining Strategic Direction on Organization Performance of Pharmaceutical Companies in Kenya 确定战略方向对肯尼亚制药企业组织绩效的影响
Pub Date : 2023-06-13 DOI: 10.59952/tuj.v5i2.198
Evelyn Ngaruiya, G. K’aol, Kefah M Njenga
The chief executive’s ability to determine strategic direction through a unifying vision and mission and establishing social capital within the top management team influences the organization’s performance in different contexts. This study aimed at establishing the influence of determining strategic direction on the organisational performance of pharmaceutical companies in Kenya and was grounded on the strategic leadership theory. The study was anchored on positivism philosophy with a descriptive design approach. A stratified simple sampling was used to target a sample of 390 senior managers within the three strata, namely, local companies, generic companies, and research and development multinationals, proportionately to achieve a respondent rate of 82%. The strategic direction was operationalised through the leader’s vision, mission, and strategic goals, while organization performance was measured through profitability, Customer perspective and learning & growth. Five key tests were carried out: correlation analysis, chi-square test, one-way ANOVA, ordinal logistic regression, and parameter estimates to test the hypothesis. Ordinal logistic regression (Nagelkerke Pseudo R-square) results established that 8.1% variance in organizational performance was explained by strategic direction, R2 = .081. In addition, ordinal regression parameter estimates indicated that strategic direction significantly predicted organizational performance, β=0.473, p≤.05. The study concluded a significant relationship between strategic direction and organizational performance. In particular, a leader’s vision, mission and strategic goals were attributed to the positive influence on organizational performance at the pharmaceutical companies in Kenya. The study results indicate that when the leader's strategic direction is clear, communicated and aligned throughout the organization, this significantly and positively influenced organisational performance. Consequently, the study recommended that leaders embed their vision and mission within their strategic plans and ensure alignment throughout the organization.
首席执行官通过统一愿景和使命以及在高层管理团队中建立社会资本来确定战略方向的能力,会影响组织在不同背景下的表现。本研究旨在确定战略方向对肯尼亚制药公司组织绩效的影响,并以战略领导理论为基础。本研究以实证主义哲学为基础,采用描述性设计方法。采用分层简单抽样的方法,对本土公司、仿制公司和研发跨国公司三个层次的390名高级管理人员进行抽样,按比例获得82%的回复率。战略方向通过领导者的愿景、使命和战略目标来实施,而组织绩效则通过盈利能力、客户视角和学习与成长来衡量。采用相关分析、卡方检验、单因素方差分析、有序logistic回归和参数估计五项关键检验来检验假设。有序逻辑回归(Nagelkerke伪r方)结果表明,8.1%的组织绩效方差被战略方向解释,R2 = 0.081。此外,有序回归参数估计表明,战略方向对组织绩效有显著的预测作用,β=0.473, p≤0.05。研究结果表明,战略方向与组织绩效之间存在显著的关系。特别是,领导者的愿景、使命和战略目标对肯尼亚制药公司的组织绩效产生了积极影响。研究结果表明,当领导者的战略方向在整个组织中清晰、沟通和一致时,这对组织绩效产生了显著的积极影响。因此,该研究建议领导者将他们的愿景和使命嵌入到他们的战略计划中,并确保整个组织的一致性。
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引用次数: 0
Influence of Supportive Leadership Style on Performance of Manufacturing Small and Medium Enterprises (SMEs) in Nairobi, Kenya 肯尼亚内罗毕支持性领导风格对制造业中小企业绩效的影响
Pub Date : 2023-06-07 DOI: 10.59952/tuj.v5i2.192
Lucy Atieno Ochieng, J. Koshal
This paper is based on a study that was conducted to examine the influence of supportive leadership style on organizational performance of manufacturing SMEs in Nairobi County, Kenya. Guided by the path goal leadership theory, the study employed use of a positivism research philosophy and descriptive correlational research design to determine the relationship between the two variables. The study targeted listed SME members of the Kenya Association of Manufacturers comprising 425 managers/owners of the organizations in Nairobi region. A sample size of 369 managers/owners was obtained from the population through stratified random sampling of the manufacturing SMEs. Data collection was done using self-administered questionnaires with a follow up analysis using both descriptive and inferential statistics. The descriptive statistics included mean, standard deviation, skewness and kurtosis while inferential statistics included Pearson’s correlation, chi-square and binary logistic regression. Binary logistic regression (Cox and Snell R squared) showed a 12 % probability of organizational performance being explained by adoption of supportive leadership style. The study indicated a significantly positive relationship between supportive leadership style and organizational performance (β= 4.114, p = .000, p < 0.05) rejecting the null hypothesis “Supportive leadership style does not influence organizational performance in manufacturing SMEs in Nairobi.” The study therefore concludes that supportive leadership style significantly influenced performance of manufacturing SMEs in Nairobi County. These findings provide a new understanding to the owners/managers of manufacturing SMEs on how supportive leadership impacts on organizational performance.  Nonetheless, the study recommends further research in a wider context of SMEs in Kenya taking note of demographic features and the use of a longitudinal approach in conducting the study.
本文基于一项研究,该研究旨在研究肯尼亚内罗毕县制造业中小企业的支持性领导风格对组织绩效的影响。本研究以路径目标领导理论为指导,采用实证主义研究哲学和描述性相关研究设计来确定两个变量之间的关系。这项研究的对象是肯尼亚制造商协会中小企业成员名单,其中包括内罗毕区域各组织的425名经理/所有者。通过对制造业中小企业的分层随机抽样,从人口中获得了369名经理/所有者的样本。数据收集使用自我管理的问卷,并使用描述性和推断性统计进行后续分析。描述性统计包括均值、标准差、偏度和峰度,推断统计包括Pearson相关、卡方和二元逻辑回归。二元逻辑回归(Cox和Snell R平方)显示,采用支持性领导风格解释组织绩效的概率为12%。研究结果表明,支持性领导风格与组织绩效之间存在显著的正相关关系(β= 4.114, p = 0.000, p < 0.05),拒绝了“支持性领导风格不影响内罗毕制造业中小企业组织绩效”的原假设。因此,研究得出结论,支持型领导风格显著影响内罗毕县制造业中小企业的绩效。这些发现为制造业中小企业的所有者/管理者提供了关于支持性领导如何影响组织绩效的新理解。尽管如此,该研究建议在肯尼亚中小企业的更广泛背景下进行进一步研究,注意到人口特征,并在进行研究时使用纵向方法。
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引用次数: 0
Influence of Leader’s Balanced Processing on Employee Commitment in Agencies Implementing Public Financial Management Reforms in Kenya 肯尼亚公共财务管理改革机构中领导平衡处理对员工承诺的影响
Pub Date : 2023-06-07 DOI: 10.59952/tuj.v5i2.188
Winnifred Gacheru, J. Karimi, Maureen Kangu
In many developing countries, Public Financial Management Reforms (PFMRs) have been considered an instrumental element of governance with the intent to curb wasteful expenditure and corruption. Before making any budgetary or financial decision, leaders are expected to make objective analysis of theavailable financial data and to take into consideration all available options from their subordinatesbefore deciding on a way forward. This is what defines balanced processing. The aim of this paper wastherefore to evaluate how leader’s balanced processing influence the commitment of employees inagencies implementing Public Financial Management Reforms (PFMRs) in Kenya. The study was guided by the positivism research philosophy and applied a descriptive correlational research design inconducting the study. This design is deemed relevant particularly as it reveals accurate informationallowing for inferences through hypothesis testing. This approach was favored because it explains what is in existence and, in turn, assists in revealing new realities and meanings, thus broadening the scope of the phenomenon under study. The study targeted 747 managers from the Kenyan PFMR implementing agencies from which a sample of 260 managers was obtained through simple random sampling technique. A structured questionnaire was used for data collection with analyses being done and presented using both descriptive and inferential statistics. The Binary logit regression model depicted a significant association between the variables with Chi-square χ² (1) = 139.881, p<.001, and the model summary result showed the Nagelkerke R square of .731 (equivalent to R 2 on the linear regression model) hence accepting the alternative hypothesis, which stated that leaders' balanced processing significantly influenced employee commitment among managers in agencies implementing PFMRs. In its recommendation, this study guides that leaders should listen carefully to ideas from every employee fairly and understand that different employees work differently. Some ideas can be implemented to improve the organization, and some can be implemented later; therefore, it effectively attracts employees in decisionmaking and enhances employee commitment.
在许多发展中国家,公共财政管理改革(PFMRs)被认为是治理的重要组成部分,其目的是遏制浪费开支和腐败。在做出任何预算或财务决策之前,领导者应该对现有的财务数据进行客观分析,并在决定前进的道路之前考虑下属所有可能的选择。这就是平衡处理的定义。因此,本文的目的是评估肯尼亚实施公共财务管理改革(PFMRs)的机构中领导者的平衡处理如何影响员工的承诺。本研究以实证主义研究哲学为指导,采用描述性相关研究设计进行研究。这种设计被认为是相关的,特别是因为它揭示了准确的信息,允许通过假设检验推断。这种方法受到欢迎,因为它解释了现有的东西,反过来又有助于揭示新的现实和意义,从而扩大了所研究现象的范围。本研究以肯尼亚PFMR实施机构的747名管理人员为对象,通过简单的随机抽样技术从中获得260名管理人员的样本。数据收集使用结构化问卷,分析使用描述性和推断性统计进行。二元logit回归模型显示变量之间存在显著相关性,χ²(1)= 139.881,p<。001,模型总结结果显示Nagelkerke R平方为0.731(相当于线性回归模型上的R 2),因此接受备择假设,即在实施PFMRs的机构中,领导者的平衡加工显著影响了管理者的员工承诺。在其建议中,本研究指导领导者应该公平地倾听每个员工的想法,并理解不同员工的工作方式不同。有些想法可以通过实施来改进组织,有些可以在以后实施;因此,它有效地吸引了员工的决策,提高了员工的承诺。
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引用次数: 0
Imposition of Tax Penalties and Interest and Its Influence on Tax Compliance of Small and Medium-Sized Enterprises in Nairobi County, Kenya 肯尼亚内罗毕县中小企业税收罚款和利息征收及其对纳税合规的影响
Pub Date : 2023-06-07 DOI: 10.59952/tuj.v5i2.190
Gideon Muhwa, Bernard Omboi
The purpose of this study was to determine the effect of the imposition of tax penalties and interest on tax compliance of small and medium-sized Enterprises (SMEs) in Nairobi County, Kenya. The economic deterrence theory was used as the theoretical anchor of the study. The population of the study was 195,000 SMEs in Nairobi County, Kenya. The descriptive cross-sectional design was used in the study which focussed on a sample of 399 constituting the managers and owners of SMEs in Nairobi County. Data was gathered using a structured questionnaire that contained closed-ended questions. The collected data was analyzed using descriptive statistics and ordinary least squares regression with the aid of SPSS. The study findings indicated that the imposition of penalties and interest has a positive and significant influence on tax compliance of small and medium enterprises in Nairobi County, Kenya (β = 0.642, t = 10.633, p < 0.05). This, therefore, depicts that the imposition of interest and fines makes SMEs to be more tax compliant. The study findings have implications for tax authorities to improve the effectiveness of the tax penalties system that should complement the self-assessment system. The tax authorities should also ensure that the penalty system is equitable, proportionate, clearly defined, and even-handedly administered to encourage voluntary tax compliance and deter tax offenders. The tax authority should also increase the penalty amount to collect more revenue and make it significant for SMEs that do not comply with tax regulations.
本研究的目的是确定征收税收罚款和利息对肯尼亚内罗毕县中小企业(SMEs)纳税合规的影响。本文以经济威慑理论作为研究的理论基础。研究对象是肯尼亚内罗毕县的19.5万家中小企业。描述性横断面设计在研究中使用,该研究侧重于构成内罗毕县中小企业经理和所有者的399个样本。使用包含封闭式问题的结构化问卷收集数据。收集的数据采用描述性统计和普通最小二乘回归,并借助于SPSS进行分析。研究结果表明,处罚和利息的征收对肯尼亚内罗毕县中小企业纳税合规性有显著的正向影响(β = 0.642, t = 10.633, p < 0.05)。因此,这说明征收利息和罚款使中小企业更符合税收要求。研究结果对税务机关提高税收处罚制度的有效性具有启示意义,应该补充自我评估制度。税务机关还应确保处罚制度公平、相称、界定明确、管理公正,以鼓励自愿纳税并震慑税收违法者。税务机关还应增加罚款金额,以征收更多的税收,并对不遵守税收规定的中小企业进行重大处罚。
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引用次数: 1
Credit Risk Analysis and Microfinance Loan Quality in Rwanda: A Case Study of Cooperative COPEDU Ltd 信贷风险分析与卢旺达小额信贷质量——以合作银行COPEDU有限公司为例
Pub Date : 2023-06-07 DOI: 10.59952/tuj.v5i2.193
Philippe Ndikubwimana, Barakamfitiye Abel, Florence Mukamanzi, Daniel Twesige, Laetitia Byukusenge
The key objective of Microfinance Institutions (MFIs), like any other business organization is to maximize profits. However, the increased rates of non-performing loans (NPLs) hinder microfinance institutions from achieving their main objective.  This study aimed to examine the effect of credit risk analysis on the quality loan portfolio of Microfinance Institutions in Rwanda. The credit risk analysis was measured using collection policy, loan policy and client credit appraisal. On the other hand, the loan quality portfolio was measured by Non-performing Assets (NPAs).  A descriptive research design was used to describe the relationship between the study variables. A total of 30 respondents consisting of managers and credit officers were purposively selected. Data was collected from primary and secondary sources using questionnaires and financial reports.  Data was analyzed by using both descriptive and inferential statistics. The results from the survey indicated that all aspects of credit risk management have got an effect on the quality loan portfolio, as evidenced by an R-square of 34.8% and a P-value of 0.01. Findings further revealed that poorly formulated Credit policy and lack of monitoring of loans through inadequate loan appraisal and loan collection procedures were identified as the main causes of Non-Performing Loans (NPLs), at 43.3%; 66.7%; 53.3%, respectively, further evidenced by the P-values of 0.01,0.012 and 0.000. The researchers further found that management decisions, conditions, and procedures have the greatest effect on non-performing loans at M=4.30; SD .887; and M=4.23; SD= .679, respectively. To address the danger of non-performing loans in the MFIs, the following measures were recommended to the management of COPEDU LTD. Effective monitoring of loans, credit training programs, tight security requirements and seeking the services of credit reference bureau and committed debt collectors.
小额信贷机构(MFIs)的主要目标,像任何其他商业组织是利润最大化。然而,不良贷款率的上升阻碍了小额信贷机构实现其主要目标。本研究旨在检验信贷风险分析对卢旺达小额信贷机构贷款组合质量的影响。信用风险分析采用催收政策、贷款政策和客户信用评估来衡量。另一方面,贷款质量组合由不良资产(NPAs)衡量。采用描述性研究设计来描述研究变量之间的关系。有目的地选择了30名经理和信贷员作为调查对象。数据通过问卷调查和财务报告从第一手和二手来源收集。数据分析采用描述性和推断性统计。调查结果表明,信用风险管理的各个方面都对优质贷款组合产生了影响,r平方为34.8%,p值为0.01。调查结果进一步显示,不良贷款的主要原因是制定不良的信贷政策和通过不适当的贷款评估和贷款催收程序缺乏对贷款的监测,占43.3%;66.7%;分别为53.3%,p值分别为0.01、0.012和0.000。研究人员进一步发现,当M=4.30时,管理决策、条件和程序对不良贷款的影响最大;SD .887;和M = 4.23;SD= .679。为了解决小额信贷机构不良贷款的危险,向COPEDU有限公司管理层建议以下措施。有效监控贷款,信用培训计划,严格的安全要求,并寻求信用资料局和承诺的收债人的服务。
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引用次数: 0
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The Dhaka University Journal of Science
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